Chemung Financial (CHMG) 10-Q 5 Nov 20 2020 Q3 Quarterly report Financial data

COVER

COVER - shares	9 Months Ended
	Sep. 30, 2020	Nov. 04, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2020
Document Transition Report	false
Entity File Number	000-13888
Entity Registrant Name	CHEMUNG FINANCIAL CORP
Entity Incorporation, State or Country Code	NY
Entity Tax Identification Number	16-1237038
Entity Address, Address Line One	One Chemung Canal Plaza
Entity Address, City or Town	Elmira
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	14901
City Area Code	607
Local Phone Number	737-3711
Title of 12(b) Security	Common stock, par value $.01 per share
Trading Symbol	CHMG
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		4,656,862
Entity Central Index Key	0000763563
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS (UN

CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
ASSETS
Cash and due from financial institutions	$ 35,327	$ 25,203
Interest-earning deposits in other financial institutions	114,575	96,701
Total cash and cash equivalents	149,902	121,904
Equity investments, at estimated fair value	2,291	2,174
Securities available for sale, at estimated fair value	396,300	284,090
Securities held to maturity	3,047	3,115
FHLBNY and FRBNY Stock, at cost	3,150	3,099
Loans, net of deferred loan fees	1,538,493	1,309,219
Allowance for loan losses	(24,590)	(23,478)
Total ending loans balance	1,513,903	1,285,741
Loans held for sale	2,059	1,185
Premises and equipment, net	20,891	22,417
Operating lease right-of-use assets	7,474	8,001
Goodwill	21,824	21,824
Other intangible assets, net	371	742
Bank-owned life insurance	3,045	3,111
Accrued interest receivable and other assets	40,757	30,424
Total assets	2,165,014	1,787,827
Deposits:
Non-interest-bearing	619,412	468,238
Interest-bearing	1,304,777	1,103,900
Total deposits	1,924,189	1,572,138
FHLBNY overnight advances	245	0
Long term finance lease obligation	3,910	4,085
Operating lease liabilities	7,584	8,084
Dividends payable	1,229	1,263
Accrued interest payable and other liabilities	30,852	19,630
Total liabilities	1,968,009	1,605,200
Shareholders' equity:
Common stock, value outstanding	53	53
Additional paid-in capital	46,892	46,382
Retained earnings	163,987	153,701
Treasury stock, value	(15,569)	(11,710)
Accumulated other comprehensive income (loss)	1,642	(5,799)
Total shareholders' equity	197,005	182,627
Total liabilities and shareholders' equity	$ 2,165,014	$ 1,787,827

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Interest and dividend income:
Loans, including fees	$ 14,876	$ 14,664	$ 43,770	$ 43,723
Taxable securities	1,474	1,349	4,358	3,825
Tax exempt securities	263	293	799	872
Interest-earning deposits	101	502	643	1,735
Total interest and dividend income	16,714	16,808	49,570	50,155
Interest expense:
Deposits	809	1,629	2,922	4,634
Borrowed funds	36	37	126	111
Total interest expense	845	1,666	3,048	4,745
Net interest income	15,869	15,142	46,522	45,410
Provision for loan losses	679	4,441	3,989	5,684
Net interest income after provision for loan losses	15,190	10,701	42,533	39,726
Non-interest income:
Net gains on security transactions	0	0	0	19
Changes in fair value of equity investments	57	(10)	(33)	106
Net gains on sales of loans held for sale	553	69	916	146
Net gains (losses) on sales of other real estate owned	6	(1)	(71)	(87)
Income from bank-owned life insurance	14	17	147	48
Other	471	367	1,940	1,177
Total non-interest income	5,339	4,956	15,150	14,967
Non-interest expenses:
Salaries and wages	6,088	5,874	17,678	17,375
Pension and other employee benefits	1,245	1,470	4,095	4,488
Other components of net periodic pension and postretirement benefits	(254)	(141)	(762)	(423)
Net occupancy	1,454	1,424	4,406	4,469
Furniture and equipment	538	717	1,573	1,840
Data processing	1,777	1,818	5,630	5,418
Professional services	453	395	1,313	1,218
Amortization of intangible assets	120	151	371	465
Marketing and advertising	140	231	546	644
Other real estate owned	53	9	87	80
FDIC insurance	247	(10)	726	476
Loan expense	301	171	798	557
Other	1,200	1,416	3,878	4,238
Total non-interest expenses	13,362	13,525	40,339	40,845
Income before income tax expense	7,167	2,132	17,344	13,848
Income tax expense	1,456	176	3,315	2,443
Net income	$ 5,711	$ 1,956	$ 14,029	$ 11,405
Weighted average shares outstanding (in shares)	4,773	4,871	4,836	4,866
Basic and diluted earnings per share (in dollars per share)	$ 1.19	$ 0.40	$ 2.90	$ 2.34
WMG fee income
Non-interest income:
Revenue from contract with customer, excluding assessed tax	$ 2,416	$ 2,315	$ 6,968	$ 7,115
Service charges on deposit accounts
Non-interest income:
Revenue from contract with customer, excluding assessed tax	740	1,141	2,294	3,330
Interchange revenue from debit card transactions
Non-interest income:
Revenue from contract with customer, excluding assessed tax	$ 1,082	$ 1,058	$ 2,989	$ 3,113

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement of Comprehensive Income [Abstract]
Net income	$ 5,711	$ 1,956	$ 14,029	$ 11,405
Other comprehensive income (loss):
Unrealized holding gains (losses) on securities available for sale	(692)	3,573	9,919	10,885
Reclassification adjustment for gains realized in net income	0	0	0	(19)
Net unrealized gains (losses)	(692)	3,573	9,919	10,866
Tax effect	(176)	911	2,530	2,771
Net of tax amount	(516)	2,662	7,389	8,095
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	77	72	231	218
Total before tax effect	22	17	66	53
Tax effect	6	4	14	13
Net of tax amount	16	13	52	40
Total other comprehensive income (loss)	(500)	2,675	7,441	8,135
Comprehensive income	$ 5,211	$ 4,631	$ 21,470	$ 19,540

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (UNAUDITED) - USD ($) $ in Thousands		Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income (Loss)
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 income		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 (in dollars per share)		(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 Deffered Directors Compensation Value		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)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Distribution of Shares of Treasury Stock for Employee Restricted Stock Awards (in shares)		439
Cash dividends declared (in dollars per share)		$ 0.78
Distribution Of Shares Of Treasury Stock For Directors Compensation Shares		8,465
Distribution of shares of treasury stock for employee stock compensation (in shares)		2,373
Distribution of Shares of Treasury Stock for Deferred Directors’ Compensation (in shares)		2,551
Purchase of shares of treasury stock (in shares)		272
Sale of shares of treasury stock (in shares)		10,250
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 income		2,675					2,675
Restricted stock awards		97		97
Restricted stock units for directors' deferred compensation plan		10		10
Cash dividends declared (in dollars per share)		(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)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Cash dividends declared (in dollars per share)		$ 0.26
Sale of shares of treasury stock (in shares)		2,485
Beginning balances at Dec. 31, 2019		$ 182,627	53	46,382	153,701	(11,710)	(5,799)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income		14,029			14,029
Other comprehensive income		7,441					7,441
Restricted stock awards		431		431
Restricted stock units for directors' deferred compensation plan		25		25
Distribution of shares of treasury stock grants for employee restricted stock awards		0		(7)		7
Cash dividends declared (in dollars per share)		(3,743)			(3,743)
Distribution of treasury stock for directors' compensation		350		144		206
Distribution of shares of treasury stock for employee stock compensation		100		41		59
Distribution Of Shares Of Treasury Stock For Deffered Directors Compensation Value		(12)		(180)		168
Repurchase of common stock		(5,137)				(5,137)
Sale of treasury stock	[1]	894		51		843
Forfeiture of shares of restricted stock awards		0		5		(5)
Ending balances at Sep. 30, 2020		$ 197,005	53	46,892	163,987	(15,569)	1,642
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Distribution of shares of treasury stock grants for employee restricted stock awards (in shares)		255
Cash dividends declared (in dollars per share)		$ 0.78
Distribution Of Shares Of Treasury Stock For Directors Compensation Shares		7,923
Distribution of shares of treasury stock for employee stock compensation (in shares)		2,274
Distribution of Shares of Treasury Stock for Deferred Directors’ Compensation (in shares)		6,426
Purchase of shares of treasury stock (in shares)		186,206
Sale of shares of treasury stock (in shares)		32,387
Forfeitures of shares of restricted stock awards (in shares)		112
Beginning balances at Jun. 30, 2020		$ 194,589	53	46,758	159,505	(13,869)	2,142
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income		5,711			5,711
Other comprehensive income		(500)					(500)
Restricted stock awards		125		125
Restricted stock units for directors' deferred compensation plan		5		5
Cash dividends declared (in dollars per share)		(1,229)			(1,229)
Repurchase of common stock		(1,816)				(1,816)
Sale of treasury stock	[2]	120		4		116
Ending balances at Sep. 30, 2020		$ 197,005	$ 53	$ 46,892	$ 163,987	$ (15,569)	$ 1,642
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Cash dividends declared (in dollars per share)		$ 0.26
Purchase of shares of treasury stock (in shares)		64,185
Sale of shares of treasury stock (in shares)		18,202
[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]	(a) 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.

CONSOLIDATED STATEMENTS OF SH_2

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement of Stockholders' Equity [Abstract]
Distribution of Shares of Treasury Stock for Employee Restricted Stock Awards (in shares)				439
Distribution of shares of treasury stock grants for employee restricted stock awards (in shares)			255
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)			7,923	8,465
Distribution of shares of treasury stock for employee stock compensation (in shares)			2,274	2,373
Distribution of Shares of Treasury Stock for Deferred Directors’ Compensation (in shares)			6,426	2,551
Purchase of shares of treasury stock (in shares)	64,185		186,206	272
Sale of shares of treasury stock (in shares)	18,202	2,485	32,387	10,250
Forfeitures of shares of restricted stock awards (in shares)			112

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 14,029	$ 11,405
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of right-of-use assets	527	541
Amortization of intangible assets	371	465
Provision for loan losses	3,989	5,684
Loss on disposal of fixed assets	7	35
Depreciation and amortization of fixed assets	2,215	2,375
Amortization of premiums on securities, net	1,003	784
Gain on sales of loans held for sale, net	(916)	(146)
Proceeds from sales of loans held for sale	17,216	7,293
Loans originated and held for sale	(17,174)	(7,958)
Net losses on sale of other real estate owned	71	87
Write-downs on other real estate owned	38	53
Net change in fair value of equity investments	33	(106)
Net (gains) on securities transactions	0	(19)
Proceeds from sales of trading assets	24	22
Purchase of equity investments	(174)	(72)
Increase in other assets and accrued interest receivable	(10,264)	(2,233)
(Decrease) increase in accrued interest payable	(38)	94
Expense related to restricted stock units for directors' deferred compensation plan	25	31
Expense related to employee stock compensation	102	100
Expense related to employee restricted stock awards	431	296
Payments on operating leases	(500)	(467)
Increase in other liabilities	9,119	3,592
Income from bank owned life insurance	(147)	(48)
Net cash provided by operating activities	19,987	21,808
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sales of securities available for sale	0	15,200
Proceeds from maturities, calls, and principal paydowns on securities available for sale	39,508	37,152
Proceeds from maturities and principal collected on securities held to maturity	1,349	2,498
Purchases of securities available for sale	(142,797)	(67,522)
Purchases of securities held to maturity	(1,286)	(1,043)
Purchase of FHLBNY and FRBNY stock	(51)	(6)
Redemption of FHLBNY and FRBNY stock	0	53
Purchases of premises and equipment	(696)	(392)
Proceeds from sale of other real estate owned	253	376
Proceeds from bank owned life insurance	213	0
Net (increase) decrease in loans	(232,582)	4,411
Net cash used in investing activities	(336,089)	(9,273)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase (decrease) in demand deposits, interest-bearing demand accounts, savings accounts, and insured money market accounts	307,723	(12,330)
Increase in time deposits	44,327	19,599
Proceeds from FHLB overnight advances	245	0
Finance Lease, Principal Payments	(175)	(164)
Purchase of treasury stock	(5,137)	0
Sale of treasury stock	894	455
Cash dividends paid	(3,777)	(3,769)
Net cash provided by financing activities	344,100	3,791
Net increase in cash and cash equivalents	27,998	16,326
Cash and cash equivalents, beginning of period	121,904	129,972
Cash and cash equivalents, end of period	149,902	146,298
Cash paid for:
Interest	3,086	4,651
Income taxes	3,785	3,225
Supplemental disclosure of non-cash activity:
Transfer of loans to other real estate owned	431	152
Dividends declared, not yet paid	1,229	1,260
Repurchase of common stock in lieu of employee payroll taxes	54	(13)
Distribution of treasury stock for directors' compensation	350	357
Distribution of treasury stock for deferred directors' compensation	(12)	13
Forfeiture of shares of restricted stock awards	$ (5)	$ 0

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Securities held to maturity, estimated fair value	$ 3,093	$ 3,139
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)	589,694	452,641

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2020
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 Co rporation, 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 2019 Annual Report on Form 10-K for the year ended December 31, 2019. 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 Amounts in the prior year financial statements are reclassified whenever necessary to conform to the current year's presentation. 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 November 2019, the FASB adopted changes 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 proposed delay and has elected to defer implementation until January 1, 2023. 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. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") was signed into law. The CARES Act provides banking organizations which previously adopted for fiscal years beginning after December 15, 2019, temporary relief from complying with CECL. Section 4013 of the CARES Act gives entities temporary relief from the accounting and disclosure requirements for troubled debt restructurings (TDRs) under ASC 310-40, Receivables: Troubled Debt Restructurings by Creditors, in certain situations. Section 4013 of the CARES Act permits the suspension of ASC 310-40 for loan modifications that are made by financial institutions in response to the COVID-19 pandemic if (1) the borrower was not more than 30 days past due as of December 31, 2019, and (2) the modifications are related to arrangements that defer or delay the payment of principal or interest, or change the interest rate on the loan. All loan modifications made by the Corporation in response to the COVID-19 pandemic have been in accordance with Section 4013 of the CARES Act. Adoption of New Accounting Standards On January 1, 2020, the Corporation adopted 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 adoption of the ASU did not have a significant impact on the Corporation's consolidated financial statements. 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. Risks and Uncertainties - COVID-19 The COVID-19 pandemic has caused significant economic dislocation in the United States as many state and local governments have ordered non-essential businesses to close and residents to shelter in place at home. This has resulted in an unprecedented slow-down in economic activity and a related increase in unemployment. Since the COVID-19 pandemic, millions of people have filed claims for unemployment, and stock markets have remained volatile and in particular bank stocks have significantly declined in value. Certain industries have been particularly hard-hit, including the travel and hospitality industry, the restaurant industry and the retail industry. F inally, the spread of the coronavirus has caused us to modify our business practices, including employee travel, employee work locations, and cancellation of physical participation in meetings, events and conferences. We have many employees working remotely and we may take further actions as may be required by government authorities or that we determine are in the best interests of our employees, customers and business partners. Given the ongoing and dynamic nature of the circumstances, it is difficult to predict the full impact of the COVID-19 pandemic on our business. The extent of such impact will depend on future developments, which are highly uncertain, including when the coronavirus can be controlled and abated and when and how the economy may be reopened. The Corporation's consolidated financial statements reflect estimates and assumptions that affect the reported amounts of assets and liabilities, including the amount of the allowance for loan losses established. Management evaluated the potential impact of the COVID-19 pandemic as it related to the loan portfolio and as part of this analysis, management identified what it believes to be higher risk loans through a detailed analysis of industry codes. Certain allowance qualitative factors were increased based on an assessment of the impact of the current pandemic on local, national and global economic conditions as well as the perceived risks inherent in specific industries and credit characteristics.

EARNING PER COMMON SHARE (share

EARNING PER COMMON SHARE (shares in thousands)	9 Months Ended
	Sep. 30, 2020
Earnings Per Share [Abstract]
EARNING PER COMMON SHARE (shares in thousands)	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 4,773 and 4,871 weighted average shares outstanding for the three month periods ended September 30, 2020 and 2019, respectively. Earnings per share were computed by dividing net income by 4,836 and 4,866 weighted average shares outstanding for the nine month periods ended September 30, 2020 and 2019, respectively. There were no common stock equivalents during the three and nine month periods ended September 30, 2020 or 2019.

SECURITIES

SECURITIES	9 Months Ended
	Sep. 30, 2020
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, 2020 Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Mortgage-backed securities, residential $ 317,087 $ 9,385 $ 204 $ 326,268 Obligations of states and political subdivisions 40,694 2,566 — 43,260 Corporate bonds and notes 7,000 64 — 7,064 SBA loan pools 19,766 47 105 19,708 Total $ 384,547 $ 12,062 $ 309 $ 396,300 December 31, 2019 Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Mortgage-backed securities, residential $ 225,029 $ 1,471 $ 1,266 $ 225,234 Obligations of states and political subdivisions 41,265 1,580 — 42,845 Corporate bonds and notes 250 — — 250 SBA loan pools 15,712 95 46 15,761 Total $ 282,256 $ 3,146 $ 1,312 $ 284,090 Amortized cost and estimated fair value of securities held to maturity are as follows (in thousands): September 30, 2020 Amortized Cost Unrecognized Gains Unrecognized Losses Estimated Fair Value Obligations of states and political subdivisions $ 409 $ — $ — $ 409 Time deposits with other financial institutions 2,638 46 — 2,684 Total $ 3,047 $ 46 $ — $ 3,093 December 31, 2019 Amortized Cost Unrecognized Gains Unrecognized Losses Estimated Fair Value Obligations of states and political subdivisions $ 1,045 $ — $ — $ 1,045 Time deposits with other financial institutions 2,070 24 — 2,094 Total $ 3,115 $ 24 $ — $ 3,139 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, 2020 Available for Sale Held to Maturity Amortized Fair Amortized Fair Within one year $ — $ — $ 609 $ 613 After one, but within five years 27,232 28,769 2,438 2,480 After five, but within ten years 19,703 20,755 — — After ten years 759 800 — — 47,694 50,324 3,047 3,093 Mortgage-backed securities, residential 317,087 326,268 — — SBA loan pools 19,766 19,708 — — Total $ 384,547 $ 396,300 $ 3,047 $ 3,093 There were no proceeds from sales and calls of securities resulting in gains or losses for the three months ended September 30, 2020 and 2019. The proceeds from sales and calls of securities resulting in gains or losses for the nine months ended September 30, 2020 and 2019 are listed below (in thousands): 2020 2019 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, 2020 and December 31, 2019 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, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Mortgage-backed securities, residential $ 77,898 $ 202 $ 1,056 $ 2 $ 78,954 $ 204 SBA loan pools 8,657 56 3,665 49 12,322 105 Total temporarily impaired securities $ 86,555 $ 258 $ 4,721 $ 51 $ 91,276 $ 309 Less than 12 months 12 months or longer Total December 31, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Mortgage-backed securities, residential $ 71,506 $ 791 $ 54,343 $ 475 $ 125,849 $ 1,266 SBA loan pools 3,014 9 1,405 37 4,419 46 Total temporarily impaired securities $ 74,520 $ 800 $ 55,748 $ 512 $ 130,268 $ 1,312 Other-Than-Temporary Impairment As of September 30, 2020, the Corporation’s unrealized and unrecognized losses were not material.

LOANS AND ALLOWANCE FOR LOAN LO

LOANS AND ALLOWANCE FOR LOAN LOSSES	9 Months Ended
	Sep. 30, 2020
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, 2020 December 31, 2019 Commercial and agricultural: Commercial and industrial $ 403,911 $ 230,018 Agricultural 682 274 Commercial mortgages: Construction 54,332 43,962 Commercial mortgages, other 636,179 604,832 Residential mortgages 227,372 188,338 Consumer loans: Home equity lines and loans 81,556 91,784 Indirect consumer loans 121,406 134,973 Direct consumer loans 13,055 15,038 Total loans, net of deferred loan fees 1,538,493 1,309,219 Interest receivable on loans 5,035 3,684 Total recorded investment in loans $ 1,543,528 $ 1,312,903 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. As of September 30, 2020, the Corporation had outstanding loan balances of $189.8 million for PPP loans which were included in commercial and industrial loans in the table above. These loans require no allowance for loan losses as of September 30, 2020 since they are government guaranteed loans. The following tables present the activity in the allowance for loan losses by portfolio segment for the three month periods ended September 30, 2020 and 2019 (in thousands): Three Months Ended September 30, 2020 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance $ 8,327 $ 10,549 $ 1,891 $ 3,363 $ 24,130 Charge-offs (68) — (42) (216) (326) Recoveries 18 2 — 87 107 Net recoveries (charge-offs) (50) 2 (42) (129) (219) Provision 180 361 232 (94) 679 Ending balance $ 8,457 $ 10,912 $ 2,081 $ 3,140 $ 24,590 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 The following tables present the activity in the allowance for loan losses by portfolio segment for the nine month periods ended September 30, 2020 and 2019 (in thousands): Nine Months Ended September 30, 2020 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance: $ 10,227 $ 8,869 $ 1,252 $ 3,130 $ 23,478 Charge-offs: (134) (2,143) (56) (915) (3,248) Recoveries: 27 2 49 293 371 Net recoveries (charge-offs) (107) (2,141) (7) (622) (2,877) Provision (1,663) 4,184 836 632 3,989 Ending balance $ 8,457 $ 10,912 $ 2,081 $ 3,140 $ 24,590 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 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, 2020 and December 31, 2019 (in thousands): September 30, 2020 Allowance for loan losses: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Ending allowance balance attributable to loans: Individually evaluated for impairment $ 5,530 $ 184 $ — $ 52 $ 5,766 Collectively evaluated for impairment 2,927 10,728 2,081 3,088 18,824 Total ending allowance balance $ 8,457 $ 10,912 $ 2,081 $ 3,140 $ 24,590 December 31, 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 $ 6,000 $ 2,097 $ — $ — $ 8,097 Collectively evaluated for impairment 4,227 6,772 1,252 3,130 15,381 Total ending allowance balance $ 10,227 $ 8,869 $ 1,252 $ 3,130 $ 23,478 September 30, 2020 Loans: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Loans individually evaluated for impairment $ 7,515 $ 6,750 $ 1,277 $ 812 $ 16,354 Loans collectively evaluated for impairment 398,498 686,185 226,707 215,784 1,527,174 Total ending loans balance $ 406,013 $ 692,935 $ 227,984 $ 216,596 $ 1,543,528 December 31, 2019 Loans: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Loans individually evaluated for impairment $ 6,147 $ 8,844 $ 525 $ 149 $ 15,665 Loans collectively evaluated for impairment 224,775 641,726 188,349 242,388 1,297,238 Loans acquired with deteriorated credit quality — — — — — Total ending loans balance $ 230,922 $ 650,570 $ 188,874 $ 242,537 $ 1,312,903 The following table presents loans individually evaluated for impairment recognized by class of loans as of September 30, 2020 and December 31, 2019 (in thousands): September 30, 2020 December 31, 2019 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 $ 1,391 $ 1,391 $ — $ 133 $ 133 $ — Commercial mortgages: Construction 204 204 — 247 247 — Commercial mortgages, other 6,339 4,287 — 3,501 3,503 — Residential mortgages 1,297 1,277 — 554 525 — Consumer loans: Home equity lines and loans 657 642 — 171 149 — With an allowance recorded: Commercial and agricultural: Commercial and industrial 6,118 6,124 5,530 6,013 6,014 6,000 Commercial mortgages: Commercial mortgages, other 2,347 2,259 184 5,093 5,094 2,097 Consumer loans: Home equity lines and loans 170 170 52 — — — Total $ 18,523 $ 16,354 $ 5,766 $ 15,712 $ 15,665 $ 8,097 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, 2020 and 2019 (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 $ 1,239 $ 2 $ 228 $ — $ 679 $ 2 $ 277 $ 1 Commercial mortgages: Construction 213 2 270 2 226 6 285 7 Commercial mortgages, other 4,515 — 3,372 3 3,938 — 3,630 9 Residential mortgages 1,224 7 396 36 873 17 396 40 Consumer loans: Home equity lines & loans 650 2 156 3 399 5 134 4 With an allowance recorded: Commercial and agricultural: Commercial and industrial 5,804 2 3,983 — 5,867 4 2,508 — Commercial mortgages: Commercial mortgages, other 2,229 8 10,240 — 3,645 16 6,881 — Consumer loans: Home equity lines and loans 175 — — — 88 — — — Total $ 16,049 $ 23 $ 18,645 $ 44 $ 15,715 $ 50 $ 14,111 $ 61 (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, 2020 and December 31, 2019 (in thousands): Non-accrual Loans Past Due 90 Days or More and Still Accruing September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 Commercial and agricultural: Commercial and industrial $ 6,272 $ 6,147 $ — $ 7 Commercial mortgages: Construction 63 80 — — Commercial mortgages, other 6,027 8,407 — — Residential mortgages 1,742 2,155 — — Consumer loans: Home equity lines and loans 1,017 641 — — Indirect consumer loans 604 571 — — Direct consumer loans 1 7 — — Total $ 15,726 $ 18,008 $ — $ 7 The following tables present the aging of the recorded investment in loans as of September 30, 2020 and December 31, 2019 (in thousands): September 30, 2020 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 $ 2,433 $ 1 $ 3,982 $ 6,416 $ 398,913 $ 405,329 Agricultural — — — — 684 684 Commercial mortgages: Construction — — — — 54,523 54,523 Commercial mortgages, other 11,077 262 1,878 13,217 625,195 638,412 Residential mortgages 631 9 434 1,074 226,910 227,984 Consumer loans: Credit cards — — — — — — Home equity lines and loans 169 30 147 346 81,424 81,770 Indirect consumer loans 753 190 213 1,156 120,564 121,720 Direct consumer loans 18 187 1 206 12,900 13,106 Total $ 15,081 $ 679 $ 6,655 $ 22,415 $ 1,521,113 $ 1,543,528 December 31, 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 $ 1,285 $ 49 $ 4,398 $ 5,732 $ 224,916 $ 230,648 Agricultural — — — — 274 274 Commercial mortgages: Construction — — — — 44,082 44,082 Commercial mortgages, other 440 277 2,165 2,883 603,605 606,488 Residential mortgages 1,016 803 956 2,775 186,099 188,874 Consumer loans: Credit cards — — — — — — Home equity lines and loans 353 151 149 653 91,412 92,065 Indirect consumer loans 1,546 377 355 2,278 133,088 135,366 Direct consumer loans 32 11 6 49 15,057 15,106 Total $ 4,672 $ 1,668 $ 8,029 $ 14,370 $ 1,298,533 $ 1,312,903 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. Under Section 4013 of the CARES Act, loans less than 30 days past due as of December 31, 2019 will be considered current for COVID-19 related modifications and therefore will not be treated as TDRs. As of September 30, 2020, in conformance with Section 4013 of the CARES Act, the Corporation modified a total of 1,125 commercial and consumer loans represented by a total loan balance of $233.6 million. As of September 30, 2020, 74 loans totaling $45.9 million remained in modified status, of which 44 loans totaling $32.8 million had been modified more than once. As of September 30, 2020 and December 31, 2019, the Corporation has a recorded investment in TDRs of $10.8 million and $9.0 million, respectively. There were specific reserves of $0.6 million and $2.3 million allocated for TDRs at September 30, 2020 and December 31, 2019, respectively. As of September 30, 2020, TDRs totaling $2.8 million were accruing interest under the modified terms and $8.0 million were on non-accrual status. As of December 31, 2019, TDRs totaling $0.9 million were accruing interest under the modified terms and $8.1 million were on non-accrual status. The Corporation has committed $37 thousand and $17 thousand to customers with outstanding loans that are classified as TDRs as of September 30, 2020 and December 31, 2019, respectively. During the three months ended September 30, 2020 and 2019, the terms of certain loans were modified as TDRs. In addition to the modifications noted above, during the nine months ended September 30, 2020 modifications included two commercial and industrial loans where deferral of payments were granted and both loans were risk rated Substandard while one loan was in non-accrual status prior to the modification. The modifications of four commercial mortgage loans included the deferral of payments with three of the loans risk rated Substandard and in non-accrual status, three of the borrowers were over one year past due in real estate taxes and two of loans were over 30 days past due in payments. The modifications of three residential mortgages included the deferral of payments while all three were in non-accrual status prior to the modifications, two were risk rated Substandard and one was over thirty days past due in payments. The modifications of three home equity lines and loans included the deferral of payments while all three loans were risk rated Substandard and in non-accrual status prior to the modifications. 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 following tables present loans by class modified as TDRs that occurred during the three month period ended September 30, 2020 and September 30, 2019 (dollars in thousands): September 30, 2020 Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled debt restructurings: Commercial and agricultural: Commercial and industrial 2 $ 1,138 $ 1,138 Agricultural Commercial mortgages: Commercial mortgages, other — — — Residential mortgages 1 320 320 Consumer loans: Home equity lines and loans — — — Total 3 $ 1,458 $ 1,458 The TDRs described above did not increase the allowance for loan losses and resulted in no charge-offs during the three month period ended September 30, 2020. 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 month period ended September 30, 2020 and September 30, 2019 (dollars in thousands): September 30, 2020 Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled debt restructurings: Commercial and agricultural: Commercial and industrial 4 $ 2,068 $ 2,068 Commercial mortgages: Commercial mortgages, other 4 1,297 1,297 Residential mortgages 4 997 997 Consumer loans: Home equity lines and loans 3 738 738 Total 15 $ 5,100 $ 5,100 The TDRs described above increased the allowance for loan losses by $142 thousand and resulted in no charge-offs during the nine months ended September 30, 2020. 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 Consumer loans: Home equity lines and loans 1 137 137 Total 2 $ 4,360 $ 4,360 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. 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, 2020 and 2019. 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, 2020 and December 31, 2019, the risk category of the recorded investment of loans by class of loans is as follows (in thousands): September 30, 2020 Not Rated Pass Special Mention Substandard Doubtful Total Commercial and agricultural: Commercial and industrial $ — $ 392,378 $ 2,779 $ 4,966 $ 5,206 $ 405,329 Agricultural — 684 — — — 684 Commercial mortgages: Construction — 51,126 610 2,787 — 54,523 Commercial mortgages — 610,687 6,732 18,755 2,238 638,412 Residential mortgages 226,242 — — 1,742 — 227,984 Consumer loans: Credit cards — — — — — — Home equity lines and loans 80,753 — — 1,017 — 81,770 Indirect consumer loans 121,116 — — 604 — 121,720 Direct consumer loans 13,105 — — 1 — 13,106 Total $ 441,216 $ 1,054,875 $ 10,121 $ 29,872 $ 7,444 $ 1,543,528 December 31, 2019 Not Rated Pass Special Mention Substandard Doubtful Total Commercial and agricultural: Commercial and industrial $ — $ 208,552 $ 5,915 $ 10,361 $ 5,820 $ 230,648 Agricultural — 274 — — — 274 Commercial mortgages: Construction — 40,304 168 3,610 — 44,082 Commercial mortgages — 577,266 12,451 12,356 4,415 606,488 Residential mortgages 186,719 — — 2,155 — 188,874 Consumer loans: Credit cards — — — — — — Home equity lines and loans 91,424 — — 641 — 92,065 Indirect consumer loans 134,795 — — 571 — 135,366 Direct consumer loans 15,099 — — 7 — 15,106 Total $ 428,037 $ 826,396 $ 18,534 $ 29,701 $ 10,235 $ 1,312,903 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, 2020 and December 31, 2019 (in thousands): September 30, 2020 Consumer Loans Residential Mortgages Home Equity Lines and Loans Indirect Consumer Loans Other Direct Consumer Loans Performing $ 226,242 $ 80,753 $ 121,117 $ 13,104 Non-Performing 1,742 1,017 604 1 $ 227,984 $ 81,770 $ 121,721 $ 13,105 December 31, 2019 Consumer Loans Residential Mortgages Home Equity Lines and Loans Indirect Consumer Loans Other Direct Consumer Loans Performing $ 186,719 $ 91,424 $ 134,795 $ 15,099 Non-Performing 2,155 641 571 7 $ 188,874 $ 92,065 $ 135,366 $ 15,106

FAIR VALUE

FAIR VALUE	9 Months Ended
	Sep. 30, 2020
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, 2020 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Mortgage-backed securities, residential $ 326,268 $ — $ 326,268 $ — Obligations of states and political subdivisions 43,260 — 43,260 — Corporate bonds and notes 7,064 — 7,064 — SBA loan pools 19,708 — 19,708 — Total available for sale securities $ 396,300 $ — $ 396,300 $ — Equity investments, at fair value $ 2,291 $ 1,629 $ — $ 662 Derivative assets 16,886 — 16,886 — Financial Liabilities: Derivative liabilities $ 17,097 $ — $ 16,886 $ 211 There were no transfers between Level 1 and Level 2 during the three and nine month periods ended September 30, 2020. Fair Value Measurement at December 31, 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 $ 225,234 $ — $ 225,234 $ — Obligations of states and political subdivisions 42,845 — 42,845 — Corporate bonds and notes 250 — 250 — SBA loan pools 15,761 — 15,761 — Total available for sale securities $ 284,090 $ — $ 284,090 $ — Equity investments, at fair value $ 1,442 $ 1,442 $ — $ — Derivative assets 6,466 — 6,466 — Financial Liabilities: Derivative liabilities $ 6,831 $ — $ 6,466 $ 365 There were no transfers between Level 1 and Level 2 during the three and nine month periods ended September 30, 2019. 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, 2020 and 2019 (in thousands): Assets (Liabilities) Derivative Liabilities September 30, 2020 September 30, 2019 Balance of recurring Level 3 assets at July 1 $ (211) $ (365) Derivative instruments entered into — (7) Total gains or losses for the period: Included in earnings - other non-interest income — (54) Included in other comprehensive income — — Transfers out of Level 3 — — Balance of recurring Level 3 assets at September 30 $ (211) $ (426) 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, 2020 and September 30, 2019 (in thousands): Assets (Liabilities) Derivative Liabilities September 30, 2020 September 30, 2019 Balance of recurring Level 3 assets at January 1 $ (365) $ (140) Derivative instruments entered into (15) (42) Total gains or losses for the period: Included in earnings - other non-interest income 169 (244) Included in other comprehensive income — — Transfers out of Level 3 — — Balance of recurring Level 3 assets at September 30 $ (211) $ (426) The following table presents information related to Level 3 recurring fair value measurements at September 30, 2020 and December 31, 2019 (in thousands): Description Fair Value at September 30, Valuation Technique Unobservable Inputs Range [Weighted Average] at September 30, 2020 Derivative liabilities $ 211 Historical trend Credit default rate 0.59% - 6.59% [1.18%] Description Fair Value at December 31, Valuation Technique Unobservable Inputs Range [Weighted Average] at December 31, 2019 Derivative liabilities $ 365 Historical trend Credit default rate 7.30% - 7.30% [7.30%] Assets and liabilities measured at fair value on a non-recurring basis are summarized below (in thousands): Fair Value Measurement at September 30, 2020 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Impaired Loans: Commercial mortgages: Commercial mortgages $ 512 $ — $ — $ 512 Total impaired loans $ 512 $ — $ — $ 512 Other real estate owned: Commercial mortgages: Commercial mortgages $ 416 $ — $ — $ 416 Residential mortgages 126 — — 126 Consumer loans: Home equity lines and loans 44 — — 44 Total other real estate owned, net $ 586 $ — $ — $ 586 Fair Value Measurement at December 31, 2019 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Impaired Loans: Commercial mortgages: Commercial mortgages $ 1,554 $ — $ — $ 1,554 Total impaired loans $ 1,554 $ — $ — $ 1,554 Other real estate owned: Commercial mortgages: Commercial mortgages $ 111 $ — $ — $ 111 Residential mortgages 284 — — 284 Consumer loans: Home equity lines and loans 122 — — 122 Total other real estate owned, net $ 517 $ — $ — $ 517 The following tables present information related to Level 3 non-recurring fair value measurement at September 30, 2020 and December 31, 2019 (in thousands): Description Fair Value at September 30, 2020 Valuation Technique Unobservable Inputs Range [Weighted Average] at September 30, 2020 Impaired loans: Commercial mortgages: Commercial mortgages $ 512 Sales comparison Discount to appraised value 13.30% - 13.30% [13.30%] $ 512 OREO: Commercial mortgages: Commercial mortgages $ 416 Sales comparison Discount to appraised value 42.28% - 42.28% [42.28%] Residential mortgages 126 Sales comparison Discount to appraised value 20.80% - 20.80% [20.80%] Consumer loans: Home equity lines and loans 44 Sales comparison Discount to appraised value 20.80% - 20.80% [20.80%] $ 586 Description Fair Value at December 31, 2019 Valuation Technique Unobservable Inputs Range [Weighted Average] at December 31, 2019 Impaired loans: Commercial mortgages: Commercial mortgages $ 1,554 Sales comparison Discount to appraised value 10.00% - 10.00% [10.00%] $ 1,554 OREO: Commercial mortgages: Commercial mortgages $ 111 Sales comparison Discount to appraised value 20.80% - 20.80% [20.80%] Residential mortgages 284 Sales comparison Discount to appraised value 20.80% - 35.29% [24.09%] Consumer loans: Home equity lines and loans 122 Sales comparison Discount to appraised value 20.80% - 20.80% [20.80%] $ 517 FAIR VALUE OF FINANCIAL INSTRUMENTS The carrying amounts and estimated fair values of other financial instruments, at September 30, 2020 and December 31, 2019, are as follows (in thousands): September 30, 2020 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 $ 35,327 $ 35,327 $ — $ — $ 35,327 Interest-earning deposits in other financial institutions 114,575 114,575 — — 114,575 Equity investments 2,291 1,629 — 662 2,291 Securities held to maturity 3,047 — 2,684 409 3,093 FHLBNY and FRBNY stock 3,150 — — — N/A Loans, net and loans held for sale 1,515,962 — — 1,522,274 1,522,274 Accrued interest receivable 6,230 1 1,194 5,035 6,230 Derivative Assets 16,886 — 16,886 — 16,886 Financial liabilities: Deposits: Demand, savings, and insured money market accounts $ 1,718,686 $ 1,718,686 $ — $ — $ 1,718,686 Time deposits 205,503 — 208,491 — 208,491 Accrued interest payable 260 10 250 — 260 Derivative Liabilities 17,097 — 16,886 211 17,097 (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, 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 $ 25,203 $ 25,203 $ — $ — $ 25,203 Interest-earning deposits in other financial institutions 96,701 96,701 — — 96,701 Equity investments 2,174 2,174 — — 2,174 Securities available for sale 284,090 — 284,090 — 284,090 Securities held to maturity 3,115 — 2,094 1,045 3,139 FHLBNY and FRBNY stock 3,099 — — — N/A Loans, net and loans held for sale 1,286,926 — — 1,285,215 1,285,215 Accrued interest receivable 4,633 63 885 3,685 4,633 Derivative Asset 6,466 — 6,466 — 6,466 Financial liabilities: Deposits: Demand, savings, and insured money market accounts $ 1,410,962 $ 1,410,962 $ — $ — $ 1,410,962 Time deposits 161,176 — 163,761 — 163,761 Accrued interest payable 299 27 272 — 299 Derivative Liabilities 6,831 — 6,466 365 6,831 (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, 2020
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, 2020, the weighted average remaining lease term was 10.5 years with a weighted average discount rate of 3.39%. Rent expense was $0.2 million for the three months ended September 30, 2020. Rent expense was $0.7 million for the nine months ended September 30, 2020. 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, 2020 and December 31, 2019 consist of the following (in thousands): September 30, 2020 December 31, 2019 Operating lease right-of-use asset $ 8,713 $ 8,713 Less: accumulated amortization (1,239) (712) Operating lease right-of-use-assets, net $ 7,474 $ 8,001 The following is a schedule by year of the undiscounted cash flows of the operating lease liabilities, excluding CAM charges, as of September 30, 2020 (in thousands): Year Amount 2020 $ 233 2021 930 2022 869 2023 889 2024 880 2025 and thereafter 5,347 Total minimum lease payments 9,148 Less: amount representing interest (1,564) Present value of net minimum lease payments $ 7,584 As of September 30, 2020, 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, 2020, the weighted average remaining lease term was 12.3 years with a weighted average discount rate of 3.35%. The Corporation has included these leases in premises and equipment as of September 30, 2020 and December 31, 2019 as follows (in thousands): September 30, 2020 December 31, 2019 Buildings $ 5,572 $ 5,572 Less: accumulated depreciation (1,791) (1,541) Net book value $ 3,781 $ 4,031 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, 2020 (in thousands): Year Amount 2020 $ 94 2021 388 2022 391 2023 391 2024 391 2025 and thereafter 3,250 Total minimum lease payments 4,905 Less: amount representing interest (995) Present value of net minimum lease payments $ 3,910 As of September 30, 2020, 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, 2022 from a member of the Corporation's Board of Directors with monthly rent expense totaling $3 thousand per month. Rent paid to this Board of Directors member totaled $13 thousand and $12 thousand for the three month periods ended September 30, 2020 and 2019, respectively. Rent paid to this Board of Directors member totaled $40 thousand for the nine month periods ended September 30, 2020 and 2019.
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, 2020, the weighted average remaining lease term was 10.5 years with a weighted average discount rate of 3.39%. Rent expense was $0.2 million for the three months ended September 30, 2020. Rent expense was $0.7 million for the nine months ended September 30, 2020. 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, 2020 and December 31, 2019 consist of the following (in thousands): September 30, 2020 December 31, 2019 Operating lease right-of-use asset $ 8,713 $ 8,713 Less: accumulated amortization (1,239) (712) Operating lease right-of-use-assets, net $ 7,474 $ 8,001 The following is a schedule by year of the undiscounted cash flows of the operating lease liabilities, excluding CAM charges, as of September 30, 2020 (in thousands): Year Amount 2020 $ 233 2021 930 2022 869 2023 889 2024 880 2025 and thereafter 5,347 Total minimum lease payments 9,148 Less: amount representing interest (1,564) Present value of net minimum lease payments $ 7,584 As of September 30, 2020, 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, 2020, the weighted average remaining lease term was 12.3 years with a weighted average discount rate of 3.35%. The Corporation has included these leases in premises and equipment as of September 30, 2020 and December 31, 2019 as follows (in thousands): September 30, 2020 December 31, 2019 Buildings $ 5,572 $ 5,572 Less: accumulated depreciation (1,791) (1,541) Net book value $ 3,781 $ 4,031 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, 2020 (in thousands): Year Amount 2020 $ 94 2021 388 2022 391 2023 391 2024 391 2025 and thereafter 3,250 Total minimum lease payments 4,905 Less: amount representing interest (995) Present value of net minimum lease payments $ 3,910 As of September 30, 2020, 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, 2022 from a member of the Corporation's Board of Directors with monthly rent expense totaling $3 thousand per month. Rent paid to this Board of Directors member totaled $13 thousand and $12 thousand for the three month periods ended September 30, 2020 and 2019, respectively. Rent paid to this Board of Directors member totaled $40 thousand for the nine month periods ended September 30, 2020 and 2019.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2020
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, 2020 and 2019 were as follows (in thousands): 2020 2019 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, 2020 and December 31, 2019 (in thousands): At September 30, 2020 At December 31, 2019 Balance Acquired Accumulated Amortization Balance Acquired Accumulated Amortization Core deposit intangibles $ 5,975 $ 5,938 $ 5,975 $ 5,832 Other customer relationship intangibles 5,633 5,299 5,633 5,034 Total $ 11,608 $ 11,237 $ 11,608 $ 10,866 Aggregate amortization expense was $0.1 million and $0.2 million for the three month periods ended September 30, 2020 and 2019, respectively. Aggregate amortization expense was $0.4 million and $0.5 million for the nine month periods ended September 30, 2020 and 2019, respectively. The remaining estimated aggregate amortization expense at September 30, 2020 is listed below (in thousands): Year Estimated Expense 2020 $ 113 2021 258 2022 — 2023 — 2024 — Total $ 371 The amount of goodwill reflected in the Corporation's Unaudited Consolidated Financial Statements is required to be tested by management for impairment on at least an annual basis. The test for impairment of goodwill on the identified reporting unit is considered a critical accounting estimate because it requires judgment on the part of management and the use of estimates related to the growth assumptions and market multiples used in the valuation model. The goodwill impairment testing is performed annually as of December 31 and no impairment charges were incurred. However, Management did conclude that the current decline in macroeconomic conditions is a triggering event, but other mitigating factors did not warrant an interim quantitative impairment test. We continue to evaluate our qualitative assessment assumptions, which are subject to risks and uncertainties, including: (1) forecasted revenues, expenses, and cash flows; (2) current discount rates; (3) our market capitalization; (4) observable market transactions and multiples; (5) changes to the regulatory environment; and (6) the nature and amount of government support that has been and is expected to be provided in the future.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2020
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, 2020 and December 31, 2019 (in thousands): September 30, 2020 December 31, 2019 Fixed Rate Variable Rate Fixed Rate Variable Rate Commitments to make loans $ 31,698 $ 31,428 $ 15,560 $ 25,233 Unused lines of credit 1,191 268,784 1,062 229,137 Standby letters of credit — 15,652 — 16,272 On February 4, 2020, the Corporation filed a lawsuit against Pioneer Bank, Albany, New York, in the Supreme Court of the State of New York in the County of Albany. As disclosed in the Corporation’s September 12, 2019 Current Report on Form 8-K, the Bank owns a participating interest totaling $4.2 million in an approximately $36.0 million commercial credit facility on which the borrower defaulted due to fraudulent activity. The Bank’s complaint alleges that Pioneer Bank, as lead bank, breached the participation agreement and engaged in fraud and negligent misrepresentation. The Bank seeks to recover $4.2 million and additional damages as a result of purchasing the participation interest. On April 23, 2020 the Corporation received payment of $461,309 from Pioneer Bank related to its obligation under the participation agreements. In the normal course of business, there are various outstanding claims and legal proceedings involving the Corporation or its subsidiaries. As of September 30, 2020, we believe that we are not a party to any additional 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 INCOME (LOSS)	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Accumulated other comprehensive income (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 income (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, 2020, as adjusted $ 9,273 $ (7,131) $ 2,142 Other comprehensive income before reclassification (516) — (516) Amounts reclassified from accumulated other comprehensive income — 16 16 Net current period other comprehensive income (loss) (516) 16 (500) Balance at September 30, 2020 $ 8,757 $ (7,115) $ 1,642 Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at July 1, 2019, as adjusted $ 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 January 1, 2020, as adjusted $ 1,368 $ (7,167) $ (5,799) Other comprehensive income before reclassification 7,389 — 7,389 Amounts reclassified from accumulated other comprehensive income — 52 52 Net current period other comprehensive income 7,389 52 7,441 Balance at September 30, 2020 $ 8,757 $ (7,115) $ 1,642 Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at January 1, 2019, as adjusted $ (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 8,095 40 8,135 Balance at September 30, 2019 $ 3,449 $ (6,725) $ (3,276) The following is the reclassification out of accumulated other comprehensive income for the periods indicated (in thousands): Details about Accumulated Other Comprehensive Income (Loss) Components Three Months Ended Affected Line Item 2020 2019 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) 77 72 Other components of net periodic pension and postretirement benefits Tax effect (6) (4) Income tax expense Net of tax 16 13 Total reclassification for the period, net of tax $ 16 $ 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 2020 2019 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) 231 218 Other components of net periodic pension and postretirement benefits Tax effect (14) (13) Income tax expense Net of tax 52 40 Total reclassification for the period, net of tax $ 52 $ 26 (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, 2020
Revenue from Contract with Customer [Abstract]
REVENUE FROM CONTRACTS WITH CUSTOMERS	REVENUE FROM CONTRACTS WITH CUSTOMERSAll 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, 2020 and 2019 (in thousands). Items outside the scope of ASC 606 are noted as such. Three Months Ended September 30, 2020 Revenue by Operating Segment: Core Banking WMG Holding Company, CFS, and CRM (b) Total Non-interest income Service charges on deposit accounts Overdraft fees $ 668 $ — $ — $ 668 Other 72 — — 72 Interchange revenue from debit card transactions 1,082 — — 1,082 WMG fee income — 2,416 — 2,416 CFS fee and commission income — — 172 172 Net gains (losses) on sales of OREO 6 — — 6 Net gains on sales of loans (a) 553 — — 553 Loan servicing fees (a) 32 — — 32 Changes in fair value of equity investments (a) 71 — (14) 57 Income from bank-owned life insurance (a) 14 — — 14 Other (a) 320 — (53) 267 Total non-interest income (loss) $ 2,818 $ 2,416 $ 105 $ 5,339 (a) Not within scope of ASC 606. (b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments. 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 Changes in fair value of equity investments (a) 3 — (13) (10) Income from bank-owned life insurance (a) 17 — — 17 Other (a) 252 — (55) 197 Total non-interest income $ 2,564 $ 2,315 $ 77 $ 4,956 (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, 2020 Revenue by Operating Segment: Core Banking WMG Holding Company, CFS, and CRM (b) Total Non-interest income Service charges on deposit accounts Overdraft fees $ 1,894 $ — $ — $ 1,894 Other 400 — — 400 Interchange revenue from debit card transactions 2,989 — — 2,989 WMG fee income — 6,968 — 6,968 CFS fee and commission income — — 502 502 Net gains (losses) on sales of OREO (71) — — (71) Net gains on sales of loans (a) 916 — — 916 Loan servicing fees (a) 88 — — 88 Changes in fair value of equity investments (a) 49 — (82) (33) Income from bank-owned life insurance (a) 147 — — 147 Other (a) 1,383 — (33) 1,350 Total non-interest income $ 7,795 $ 6,968 $ 387 $ 15,150 (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 Income from bank-owned life insurance (a) 48 — — 48 Other (a) 796 — (197) 599 Total non-interest income $ 7,544 $ 7,115 $ 308 $ 14,967 (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.

COMPONENTS OF QUARTERLY AND YEA

COMPONENTS OF QUARTERLY AND YEAR TO DATE NET PERIODIC BENEFIT COSTS	9 Months Ended
	Sep. 30, 2020
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 2020 2019 2020 2019 Qualified Pension Plan Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 322 379 966 1,136 Expected return on plan assets (610) (554) (1,830) (1,661) Amortization of unrecognized transition obligation — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 49 49 147 147 Net periodic pension benefit $ (239) $ (126) $ (717) $ (378) Supplemental Pension Plan Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 10 13 30 39 Expected return on plan assets — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 3 1 9 3 Net periodic supplemental pension cost $ 13 $ 14 $ 39 $ 42 Postretirement Plan, Medical and Life Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 2 4 6 10 Expected return on plan assets — — — — Amortization of unrecognized prior service cost (55) (55) (165) (165) Amortization of unrecognized net loss 25 22 75 68 Net periodic postretirement, medical and life benefit $ (28) $ (29) $ (84) $ (87)

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2020
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 2019 Annual Report on Form 10-K, which was filed with the SEC on March 12, 2020. 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, 2020 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 16,701 $ — $ 13 $ 16,714 Interest expense 845 — — 845 Net interest income 15,856 — 13 15,869 Provision for loan losses 679 — — 679 Net interest income after provision for loan losses 15,177 — 13 15,190 Other non-interest income 2,818 2,416 105 5,339 Other non-interest expenses 11,528 1,565 269 13,362 Income (loss) before income tax expense (benefit) 6,467 851 (151) 7,167 Income tax expense (benefit) 1,271 218 (33) 1,456 Segment net income (loss) $ 5,196 $ 633 $ (118) $ 5,711 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 Nine months ended September 30, 2020 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 49,527 $ — $ 43 $ 49,570 Interest expense 3,048 — — 3,048 Net interest income 46,479 — 43 46,522 Provision for loan losses 3,989 — — 3,989 Net interest income after provision for loan losses 42,490 — 43 42,533 Other non-interest income 7,795 6,968 387 15,150 Other non-interest expenses 34,690 4,814 835 40,339 Income (loss) before income tax expense (benefit) 15,595 2,154 (405) 17,344 Income tax expense (benefit) 2,884 552 (121) 3,315 Segment net income (loss) $ 12,711 $ 1,602 $ (284) $ 14,029 Segment assets $ 2,156,025 $ 3,153 $ 5,836 $ 2,165,014 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

STOCK COMPENSATION

STOCK COMPENSATION	9 Months Ended
	Sep. 30, 2020
Share-based Payment Arrangement [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 2020 and 2019, 7,923 and 8,465 shares, respectively, were re-issued from treasury to fund the stock component of directors' compensation for respective prior year. An expense of $67 thousand and $79 thousand related to this compensation was recognized during the three month periods ended September 30, 2020 and 2019, respectively. An expense of $232 thousand and $256 thousand related to this compensation was recognized during the nine month periods ended September 30, 2020 and 2019, 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, 2020 is presented below: Shares Weighted–Average Grant Date Fair Value Nonvested at July 1, 2020 29,816 $ 43.34 Granted — — Vested (808) 42.53 Forfeited or cancelled — — Nonvested at September 30, 2020 29,008 $ 43.36 A summary of restricted stock activity for the nine month period ended September 30, 2020 is presented below: Shares Weighted–Average Grant Date Fair Value Nonvested at January 1, 2020 33,575 $ 43.24 Granted 255 39.35 Vested (4,710) 42.24 Forfeited or cancelled (112) 44.72 Nonvested at September 30, 2020 29,008 $ 43.36

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2020
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 Co rporation, 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 2019 Annual Report on Form 10-K for the year ended December 31, 2019. 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 Amounts in the prior year financial statements are reclassified whenever necessary to conform to the current year's presentation.
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 November 2019, the FASB adopted changes 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 proposed delay and has elected to defer implementation until January 1, 2023. 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. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") was signed into law. The CARES Act provides banking organizations which previously adopted for fiscal years beginning after December 15, 2019, temporary relief from complying with CECL. Section 4013 of the CARES Act gives entities temporary relief from the accounting and disclosure requirements for troubled debt restructurings (TDRs) under ASC 310-40, Receivables: Troubled Debt Restructurings by Creditors, in certain situations. Section 4013 of the CARES Act permits the suspension of ASC 310-40 for loan modifications that are made by financial institutions in response to the COVID-19 pandemic if (1) the borrower was not more than 30 days past due as of December 31, 2019, and (2) the modifications are related to arrangements that defer or delay the payment of principal or interest, or change the interest rate on the loan. All loan modifications made by the Corporation in response to the COVID-19 pandemic have been in accordance with Section 4013 of the CARES Act. Adoption of New Accounting Standards On January 1, 2020, the Corporation adopted 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 adoption of the ASU did not have a significant impact on the Corporation's consolidated financial statements. 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
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, 2020
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, 2020 Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Mortgage-backed securities, residential $ 317,087 $ 9,385 $ 204 $ 326,268 Obligations of states and political subdivisions 40,694 2,566 — 43,260 Corporate bonds and notes 7,000 64 — 7,064 SBA loan pools 19,766 47 105 19,708 Total $ 384,547 $ 12,062 $ 309 $ 396,300 December 31, 2019 Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Mortgage-backed securities, residential $ 225,029 $ 1,471 $ 1,266 $ 225,234 Obligations of states and political subdivisions 41,265 1,580 — 42,845 Corporate bonds and notes 250 — — 250 SBA loan pools 15,712 95 46 15,761 Total $ 282,256 $ 3,146 $ 1,312 $ 284,090
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, 2020 Amortized Cost Unrecognized Gains Unrecognized Losses Estimated Fair Value Obligations of states and political subdivisions $ 409 $ — $ — $ 409 Time deposits with other financial institutions 2,638 46 — 2,684 Total $ 3,047 $ 46 $ — $ 3,093 December 31, 2019 Amortized Cost Unrecognized Gains Unrecognized Losses Estimated Fair Value Obligations of states and political subdivisions $ 1,045 $ — $ — $ 1,045 Time deposits with other financial institutions 2,070 24 — 2,094 Total $ 3,115 $ 24 $ — $ 3,139
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, 2020 Available for Sale Held to Maturity Amortized Fair Amortized Fair Within one year $ — $ — $ 609 $ 613 After one, but within five years 27,232 28,769 2,438 2,480 After five, but within ten years 19,703 20,755 — — After ten years 759 800 — — 47,694 50,324 3,047 3,093 Mortgage-backed securities, residential 317,087 326,268 — — SBA loan pools 19,766 19,708 — — Total $ 384,547 $ 396,300 $ 3,047 $ 3,093
Gain (Loss) on Securities	The proceeds from sales and calls of securities resulting in gains or losses for the nine months ended September 30, 2020 and 2019 are listed below (in thousands): 2020 2019 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, 2020 and December 31, 2019 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, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Mortgage-backed securities, residential $ 77,898 $ 202 $ 1,056 $ 2 $ 78,954 $ 204 SBA loan pools 8,657 56 3,665 49 12,322 105 Total temporarily impaired securities $ 86,555 $ 258 $ 4,721 $ 51 $ 91,276 $ 309 Less than 12 months 12 months or longer Total December 31, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Mortgage-backed securities, residential $ 71,506 $ 791 $ 54,343 $ 475 $ 125,849 $ 1,266 SBA loan pools 3,014 9 1,405 37 4,419 46 Total temporarily impaired securities $ 74,520 $ 800 $ 55,748 $ 512 $ 130,268 $ 1,312

LOANS AND ALLOWANCE FOR LOAN _2

LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables)	9 Months Ended
	Sep. 30, 2020
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, 2020 December 31, 2019 Commercial and agricultural: Commercial and industrial $ 403,911 $ 230,018 Agricultural 682 274 Commercial mortgages: Construction 54,332 43,962 Commercial mortgages, other 636,179 604,832 Residential mortgages 227,372 188,338 Consumer loans: Home equity lines and loans 81,556 91,784 Indirect consumer loans 121,406 134,973 Direct consumer loans 13,055 15,038 Total loans, net of deferred loan fees 1,538,493 1,309,219 Interest receivable on loans 5,035 3,684 Total recorded investment in loans $ 1,543,528 $ 1,312,903
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, 2020 and 2019 (in thousands): Three Months Ended September 30, 2020 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance $ 8,327 $ 10,549 $ 1,891 $ 3,363 $ 24,130 Charge-offs (68) — (42) (216) (326) Recoveries 18 2 — 87 107 Net recoveries (charge-offs) (50) 2 (42) (129) (219) Provision 180 361 232 (94) 679 Ending balance $ 8,457 $ 10,912 $ 2,081 $ 3,140 $ 24,590 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 The following tables present the activity in the allowance for loan losses by portfolio segment for the nine month periods ended September 30, 2020 and 2019 (in thousands): Nine Months Ended September 30, 2020 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance: $ 10,227 $ 8,869 $ 1,252 $ 3,130 $ 23,478 Charge-offs: (134) (2,143) (56) (915) (3,248) Recoveries: 27 2 49 293 371 Net recoveries (charge-offs) (107) (2,141) (7) (622) (2,877) Provision (1,663) 4,184 836 632 3,989 Ending balance $ 8,457 $ 10,912 $ 2,081 $ 3,140 $ 24,590 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
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, 2020 and December 31, 2019 (in thousands): September 30, 2020 Allowance for loan losses: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Ending allowance balance attributable to loans: Individually evaluated for impairment $ 5,530 $ 184 $ — $ 52 $ 5,766 Collectively evaluated for impairment 2,927 10,728 2,081 3,088 18,824 Total ending allowance balance $ 8,457 $ 10,912 $ 2,081 $ 3,140 $ 24,590 December 31, 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 $ 6,000 $ 2,097 $ — $ — $ 8,097 Collectively evaluated for impairment 4,227 6,772 1,252 3,130 15,381 Total ending allowance balance $ 10,227 $ 8,869 $ 1,252 $ 3,130 $ 23,478 September 30, 2020 Loans: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Loans individually evaluated for impairment $ 7,515 $ 6,750 $ 1,277 $ 812 $ 16,354 Loans collectively evaluated for impairment 398,498 686,185 226,707 215,784 1,527,174 Total ending loans balance $ 406,013 $ 692,935 $ 227,984 $ 216,596 $ 1,543,528 December 31, 2019 Loans: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Loans individually evaluated for impairment $ 6,147 $ 8,844 $ 525 $ 149 $ 15,665 Loans collectively evaluated for impairment 224,775 641,726 188,349 242,388 1,297,238 Loans acquired with deteriorated credit quality — — — — — Total ending loans balance $ 230,922 $ 650,570 $ 188,874 $ 242,537 $ 1,312,903
Summary of impaired financing receivables	The following table presents loans individually evaluated for impairment recognized by class of loans as of September 30, 2020 and December 31, 2019 (in thousands): September 30, 2020 December 31, 2019 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 $ 1,391 $ 1,391 $ — $ 133 $ 133 $ — Commercial mortgages: Construction 204 204 — 247 247 — Commercial mortgages, other 6,339 4,287 — 3,501 3,503 — Residential mortgages 1,297 1,277 — 554 525 — Consumer loans: Home equity lines and loans 657 642 — 171 149 — With an allowance recorded: Commercial and agricultural: Commercial and industrial 6,118 6,124 5,530 6,013 6,014 6,000 Commercial mortgages: Commercial mortgages, other 2,347 2,259 184 5,093 5,094 2,097 Consumer loans: Home equity lines and loans 170 170 52 — — — Total $ 18,523 $ 16,354 $ 5,766 $ 15,712 $ 15,665 $ 8,097 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, 2020 and 2019 (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 $ 1,239 $ 2 $ 228 $ — $ 679 $ 2 $ 277 $ 1 Commercial mortgages: Construction 213 2 270 2 226 6 285 7 Commercial mortgages, other 4,515 — 3,372 3 3,938 — 3,630 9 Residential mortgages 1,224 7 396 36 873 17 396 40 Consumer loans: Home equity lines & loans 650 2 156 3 399 5 134 4 With an allowance recorded: Commercial and agricultural: Commercial and industrial 5,804 2 3,983 — 5,867 4 2,508 — Commercial mortgages: Commercial mortgages, other 2,229 8 10,240 — 3,645 16 6,881 — Consumer loans: Home equity lines and loans 175 — — — 88 — — — Total $ 16,049 $ 23 $ 18,645 $ 44 $ 15,715 $ 50 $ 14,111 $ 61 (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, 2020 and December 31, 2019 (in thousands): Non-accrual Loans Past Due 90 Days or More and Still Accruing September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 Commercial and agricultural: Commercial and industrial $ 6,272 $ 6,147 $ — $ 7 Commercial mortgages: Construction 63 80 — — Commercial mortgages, other 6,027 8,407 — — Residential mortgages 1,742 2,155 — — Consumer loans: Home equity lines and loans 1,017 641 — — Indirect consumer loans 604 571 — — Direct consumer loans 1 7 — — Total $ 15,726 $ 18,008 $ — $ 7
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, 2020 and December 31, 2019 (in thousands): September 30, 2020 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 $ 2,433 $ 1 $ 3,982 $ 6,416 $ 398,913 $ 405,329 Agricultural — — — — 684 684 Commercial mortgages: Construction — — — — 54,523 54,523 Commercial mortgages, other 11,077 262 1,878 13,217 625,195 638,412 Residential mortgages 631 9 434 1,074 226,910 227,984 Consumer loans: Credit cards — — — — — — Home equity lines and loans 169 30 147 346 81,424 81,770 Indirect consumer loans 753 190 213 1,156 120,564 121,720 Direct consumer loans 18 187 1 206 12,900 13,106 Total $ 15,081 $ 679 $ 6,655 $ 22,415 $ 1,521,113 $ 1,543,528 December 31, 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 $ 1,285 $ 49 $ 4,398 $ 5,732 $ 224,916 $ 230,648 Agricultural — — — — 274 274 Commercial mortgages: Construction — — — — 44,082 44,082 Commercial mortgages, other 440 277 2,165 2,883 603,605 606,488 Residential mortgages 1,016 803 956 2,775 186,099 188,874 Consumer loans: Credit cards — — — — — — Home equity lines and loans 353 151 149 653 91,412 92,065 Indirect consumer loans 1,546 377 355 2,278 133,088 135,366 Direct consumer loans 32 11 6 49 15,057 15,106 Total $ 4,672 $ 1,668 $ 8,029 $ 14,370 $ 1,298,533 $ 1,312,903
Loans by class modified as troubled debt restructurings	The following tables present loans by class modified as TDRs that occurred during the three month period ended September 30, 2020 and September 30, 2019 (dollars in thousands): September 30, 2020 Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled debt restructurings: Commercial and agricultural: Commercial and industrial 2 $ 1,138 $ 1,138 Agricultural Commercial mortgages: Commercial mortgages, other — — — Residential mortgages 1 320 320 Consumer loans: Home equity lines and loans — — — Total 3 $ 1,458 $ 1,458 The TDRs described above did not increase the allowance for loan losses and resulted in no charge-offs during the three month period ended September 30, 2020. 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 month period ended September 30, 2020 and September 30, 2019 (dollars in thousands): September 30, 2020 Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled debt restructurings: Commercial and agricultural: Commercial and industrial 4 $ 2,068 $ 2,068 Commercial mortgages: Commercial mortgages, other 4 1,297 1,297 Residential mortgages 4 997 997 Consumer loans: Home equity lines and loans 3 738 738 Total 15 $ 5,100 $ 5,100 The TDRs described above increased the allowance for loan losses by $142 thousand and resulted in no charge-offs during the nine months ended September 30, 2020. 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 Consumer loans: Home equity lines and loans 1 137 137 Total 2 $ 4,360 $ 4,360
Risk category of the recorded investment of loans by class of loans	Based on the analyses performed as of September 30, 2020 and December 31, 2019, the risk category of the recorded investment of loans by class of loans is as follows (in thousands): September 30, 2020 Not Rated Pass Special Mention Substandard Doubtful Total Commercial and agricultural: Commercial and industrial $ — $ 392,378 $ 2,779 $ 4,966 $ 5,206 $ 405,329 Agricultural — 684 — — — 684 Commercial mortgages: Construction — 51,126 610 2,787 — 54,523 Commercial mortgages — 610,687 6,732 18,755 2,238 638,412 Residential mortgages 226,242 — — 1,742 — 227,984 Consumer loans: Credit cards — — — — — — Home equity lines and loans 80,753 — — 1,017 — 81,770 Indirect consumer loans 121,116 — — 604 — 121,720 Direct consumer loans 13,105 — — 1 — 13,106 Total $ 441,216 $ 1,054,875 $ 10,121 $ 29,872 $ 7,444 $ 1,543,528 December 31, 2019 Not Rated Pass Special Mention Substandard Doubtful Total Commercial and agricultural: Commercial and industrial $ — $ 208,552 $ 5,915 $ 10,361 $ 5,820 $ 230,648 Agricultural — 274 — — — 274 Commercial mortgages: Construction — 40,304 168 3,610 — 44,082 Commercial mortgages — 577,266 12,451 12,356 4,415 606,488 Residential mortgages 186,719 — — 2,155 — 188,874 Consumer loans: Credit cards — — — — — — Home equity lines and loans 91,424 — — 641 — 92,065 Indirect consumer loans 134,795 — — 571 — 135,366 Direct consumer loans 15,099 — — 7 — 15,106 Total $ 428,037 $ 826,396 $ 18,534 $ 29,701 $ 10,235 $ 1,312,903
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, 2020 and December 31, 2019 (in thousands): September 30, 2020 Consumer Loans Residential Mortgages Home Equity Lines and Loans Indirect Consumer Loans Other Direct Consumer Loans Performing $ 226,242 $ 80,753 $ 121,117 $ 13,104 Non-Performing 1,742 1,017 604 1 $ 227,984 $ 81,770 $ 121,721 $ 13,105 December 31, 2019 Consumer Loans Residential Mortgages Home Equity Lines and Loans Indirect Consumer Loans Other Direct Consumer Loans Performing $ 186,719 $ 91,424 $ 134,795 $ 15,099 Non-Performing 2,155 641 571 7 $ 188,874 $ 92,065 $ 135,366 $ 15,106

FAIR VALUE (Tables)

FAIR VALUE (Tables)	9 Months Ended
	Sep. 30, 2020
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, 2020 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Mortgage-backed securities, residential $ 326,268 $ — $ 326,268 $ — Obligations of states and political subdivisions 43,260 — 43,260 — Corporate bonds and notes 7,064 — 7,064 — SBA loan pools 19,708 — 19,708 — Total available for sale securities $ 396,300 $ — $ 396,300 $ — Equity investments, at fair value $ 2,291 $ 1,629 $ — $ 662 Derivative assets 16,886 — 16,886 — Financial Liabilities: Derivative liabilities $ 17,097 $ — $ 16,886 $ 211 There were no transfers between Level 1 and Level 2 during the three and nine month periods ended September 30, 2020. Fair Value Measurement at December 31, 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 $ 225,234 $ — $ 225,234 $ — Obligations of states and political subdivisions 42,845 — 42,845 — Corporate bonds and notes 250 — 250 — SBA loan pools 15,761 — 15,761 — Total available for sale securities $ 284,090 $ — $ 284,090 $ — Equity investments, at fair value $ 1,442 $ 1,442 $ — $ — Derivative assets 6,466 — 6,466 — Financial Liabilities: Derivative liabilities $ 6,831 $ — $ 6,466 $ 365
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, 2020 and 2019 (in thousands): Assets (Liabilities) Derivative Liabilities September 30, 2020 September 30, 2019 Balance of recurring Level 3 assets at July 1 $ (211) $ (365) Derivative instruments entered into — (7) Total gains or losses for the period: Included in earnings - other non-interest income — (54) Included in other comprehensive income — — Transfers out of Level 3 — — Balance of recurring Level 3 assets at September 30 $ (211) $ (426) 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, 2020 and September 30, 2019 (in thousands): Assets (Liabilities) Derivative Liabilities September 30, 2020 September 30, 2019 Balance of recurring Level 3 assets at January 1 $ (365) $ (140) Derivative instruments entered into (15) (42) Total gains or losses for the period: Included in earnings - other non-interest income 169 (244) Included in other comprehensive income — — Transfers out of Level 3 — — Balance of recurring Level 3 assets at September 30 $ (211) $ (426)
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, 2020 and 2019 (in thousands): Assets (Liabilities) Derivative Liabilities September 30, 2020 September 30, 2019 Balance of recurring Level 3 assets at July 1 $ (211) $ (365) Derivative instruments entered into — (7) Total gains or losses for the period: Included in earnings - other non-interest income — (54) Included in other comprehensive income — — Transfers out of Level 3 — — Balance of recurring Level 3 assets at September 30 $ (211) $ (426) 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, 2020 and September 30, 2019 (in thousands): Assets (Liabilities) Derivative Liabilities September 30, 2020 September 30, 2019 Balance of recurring Level 3 assets at January 1 $ (365) $ (140) Derivative instruments entered into (15) (42) Total gains or losses for the period: Included in earnings - other non-interest income 169 (244) Included in other comprehensive income — — Transfers out of Level 3 — — Balance of recurring Level 3 assets at September 30 $ (211) $ (426)
Nonrecurring fair value measurement, valuation techniques	The following table presents information related to Level 3 recurring fair value measurements at September 30, 2020 and December 31, 2019 (in thousands): Description Fair Value at September 30, Valuation Technique Unobservable Inputs Range [Weighted Average] at September 30, 2020 Derivative liabilities $ 211 Historical trend Credit default rate 0.59% - 6.59% [1.18%] Description Fair Value at December 31, Valuation Technique Unobservable Inputs Range [Weighted Average] at December 31, 2019 Derivative liabilities $ 365 Historical trend Credit default rate 7.30% - 7.30% [7.30%] The following tables present information related to Level 3 non-recurring fair value measurement at September 30, 2020 and December 31, 2019 (in thousands): Description Fair Value at September 30, 2020 Valuation Technique Unobservable Inputs Range [Weighted Average] at September 30, 2020 Impaired loans: Commercial mortgages: Commercial mortgages $ 512 Sales comparison Discount to appraised value 13.30% - 13.30% [13.30%] $ 512 OREO: Commercial mortgages: Commercial mortgages $ 416 Sales comparison Discount to appraised value 42.28% - 42.28% [42.28%] Residential mortgages 126 Sales comparison Discount to appraised value 20.80% - 20.80% [20.80%] Consumer loans: Home equity lines and loans 44 Sales comparison Discount to appraised value 20.80% - 20.80% [20.80%] $ 586 Description Fair Value at December 31, 2019 Valuation Technique Unobservable Inputs Range [Weighted Average] at December 31, 2019 Impaired loans: Commercial mortgages: Commercial mortgages $ 1,554 Sales comparison Discount to appraised value 10.00% - 10.00% [10.00%] $ 1,554 OREO: Commercial mortgages: Commercial mortgages $ 111 Sales comparison Discount to appraised value 20.80% - 20.80% [20.80%] Residential mortgages 284 Sales comparison Discount to appraised value 20.80% - 35.29% [24.09%] Consumer loans: Home equity lines and loans 122 Sales comparison Discount to appraised value 20.80% - 20.80% [20.80%] $ 517
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, 2020 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Impaired Loans: Commercial mortgages: Commercial mortgages $ 512 $ — $ — $ 512 Total impaired loans $ 512 $ — $ — $ 512 Other real estate owned: Commercial mortgages: Commercial mortgages $ 416 $ — $ — $ 416 Residential mortgages 126 — — 126 Consumer loans: Home equity lines and loans 44 — — 44 Total other real estate owned, net $ 586 $ — $ — $ 586 Fair Value Measurement at December 31, 2019 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Impaired Loans: Commercial mortgages: Commercial mortgages $ 1,554 $ — $ — $ 1,554 Total impaired loans $ 1,554 $ — $ — $ 1,554 Other real estate owned: Commercial mortgages: Commercial mortgages $ 111 $ — $ — $ 111 Residential mortgages 284 — — 284 Consumer loans: Home equity lines and loans 122 — — 122 Total other real estate owned, net $ 517 $ — $ — $ 517
Carrying value and estimated fair value of financial instruments	The carrying amounts and estimated fair values of other financial instruments, at September 30, 2020 and December 31, 2019, are as follows (in thousands): September 30, 2020 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 $ 35,327 $ 35,327 $ — $ — $ 35,327 Interest-earning deposits in other financial institutions 114,575 114,575 — — 114,575 Equity investments 2,291 1,629 — 662 2,291 Securities held to maturity 3,047 — 2,684 409 3,093 FHLBNY and FRBNY stock 3,150 — — — N/A Loans, net and loans held for sale 1,515,962 — — 1,522,274 1,522,274 Accrued interest receivable 6,230 1 1,194 5,035 6,230 Derivative Assets 16,886 — 16,886 — 16,886 Financial liabilities: Deposits: Demand, savings, and insured money market accounts $ 1,718,686 $ 1,718,686 $ — $ — $ 1,718,686 Time deposits 205,503 — 208,491 — 208,491 Accrued interest payable 260 10 250 — 260 Derivative Liabilities 17,097 — 16,886 211 17,097 (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, 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 $ 25,203 $ 25,203 $ — $ — $ 25,203 Interest-earning deposits in other financial institutions 96,701 96,701 — — 96,701 Equity investments 2,174 2,174 — — 2,174 Securities available for sale 284,090 — 284,090 — 284,090 Securities held to maturity 3,115 — 2,094 1,045 3,139 FHLBNY and FRBNY stock 3,099 — — — N/A Loans, net and loans held for sale 1,286,926 — — 1,285,215 1,285,215 Accrued interest receivable 4,633 63 885 3,685 4,633 Derivative Asset 6,466 — 6,466 — 6,466 Financial liabilities: Deposits: Demand, savings, and insured money market accounts $ 1,410,962 $ 1,410,962 $ — $ — $ 1,410,962 Time deposits 161,176 — 163,761 — 163,761 Accrued interest payable 299 27 272 — 299 Derivative Liabilities 6,831 — 6,466 365 6,831 (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, 2020
Leases [Abstract]
Assets and Liabilities, Lessee	Leased branch properties at September 30, 2020 and December 31, 2019 consist of the following (in thousands): September 30, 2020 December 31, 2019 Operating lease right-of-use asset $ 8,713 $ 8,713 Less: accumulated amortization (1,239) (712) Operating lease right-of-use-assets, net $ 7,474 $ 8,001
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, 2020 (in thousands): Year Amount 2020 $ 233 2021 930 2022 869 2023 889 2024 880 2025 and thereafter 5,347 Total minimum lease payments 9,148 Less: amount representing interest (1,564) Present value of net minimum lease payments $ 7,584
Property, Plant and Equipment	The Corporation has included these leases in premises and equipment as of September 30, 2020 and December 31, 2019 as follows (in thousands): September 30, 2020 December 31, 2019 Buildings $ 5,572 $ 5,572 Less: accumulated depreciation (1,791) (1,541) Net book value $ 3,781 $ 4,031
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, 2020 (in thousands): Year Amount 2020 $ 94 2021 388 2022 391 2023 391 2024 391 2025 and thereafter 3,250 Total minimum lease payments 4,905 Less: amount representing interest (995) Present value of net minimum lease payments $ 3,910

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2020
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, 2020 and 2019 were as follows (in thousands): 2020 2019 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, 2020 and December 31, 2019 (in thousands): At September 30, 2020 At December 31, 2019 Balance Acquired Accumulated Amortization Balance Acquired Accumulated Amortization Core deposit intangibles $ 5,975 $ 5,938 $ 5,975 $ 5,832 Other customer relationship intangibles 5,633 5,299 5,633 5,034 Total $ 11,608 $ 11,237 $ 11,608 $ 10,866
Schedule of expected amortization expense	The remaining estimated aggregate amortization expense at September 30, 2020 is listed below (in thousands): Year Estimated Expense 2020 $ 113 2021 258 2022 — 2023 — 2024 — Total $ 371

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2020
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, 2020 and December 31, 2019 (in thousands): September 30, 2020 December 31, 2019 Fixed Rate Variable Rate Fixed Rate Variable Rate Commitments to make loans $ 31,698 $ 31,428 $ 15,560 $ 25,233 Unused lines of credit 1,191 268,784 1,062 229,137 Standby letters of credit — 15,652 — 16,272

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Components of accumulated other comprehensive loss	The following is a summary of the changes in accumulated other comprehensive income (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, 2020, as adjusted $ 9,273 $ (7,131) $ 2,142 Other comprehensive income before reclassification (516) — (516) Amounts reclassified from accumulated other comprehensive income — 16 16 Net current period other comprehensive income (loss) (516) 16 (500) Balance at September 30, 2020 $ 8,757 $ (7,115) $ 1,642 Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at July 1, 2019, as adjusted $ 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 January 1, 2020, as adjusted $ 1,368 $ (7,167) $ (5,799) Other comprehensive income before reclassification 7,389 — 7,389 Amounts reclassified from accumulated other comprehensive income — 52 52 Net current period other comprehensive income 7,389 52 7,441 Balance at September 30, 2020 $ 8,757 $ (7,115) $ 1,642 Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at January 1, 2019, as adjusted $ (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 8,095 40 8,135 Balance at September 30, 2019 $ 3,449 $ (6,725) $ (3,276)
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 (Loss) Components Three Months Ended Affected Line Item 2020 2019 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) 77 72 Other components of net periodic pension and postretirement benefits Tax effect (6) (4) Income tax expense Net of tax 16 13 Total reclassification for the period, net of tax $ 16 $ 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 2020 2019 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) 231 218 Other components of net periodic pension and postretirement benefits Tax effect (14) (13) Income tax expense Net of tax 52 40 Total reclassification for the period, net of tax $ 52 $ 26 (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, 2020
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, 2020 and 2019 (in thousands). Items outside the scope of ASC 606 are noted as such. Three Months Ended September 30, 2020 Revenue by Operating Segment: Core Banking WMG Holding Company, CFS, and CRM (b) Total Non-interest income Service charges on deposit accounts Overdraft fees $ 668 $ — $ — $ 668 Other 72 — — 72 Interchange revenue from debit card transactions 1,082 — — 1,082 WMG fee income — 2,416 — 2,416 CFS fee and commission income — — 172 172 Net gains (losses) on sales of OREO 6 — — 6 Net gains on sales of loans (a) 553 — — 553 Loan servicing fees (a) 32 — — 32 Changes in fair value of equity investments (a) 71 — (14) 57 Income from bank-owned life insurance (a) 14 — — 14 Other (a) 320 — (53) 267 Total non-interest income (loss) $ 2,818 $ 2,416 $ 105 $ 5,339 (a) Not within scope of ASC 606. (b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments. 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 Changes in fair value of equity investments (a) 3 — (13) (10) Income from bank-owned life insurance (a) 17 — — 17 Other (a) 252 — (55) 197 Total non-interest income $ 2,564 $ 2,315 $ 77 $ 4,956 (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, 2020 Revenue by Operating Segment: Core Banking WMG Holding Company, CFS, and CRM (b) Total Non-interest income Service charges on deposit accounts Overdraft fees $ 1,894 $ — $ — $ 1,894 Other 400 — — 400 Interchange revenue from debit card transactions 2,989 — — 2,989 WMG fee income — 6,968 — 6,968 CFS fee and commission income — — 502 502 Net gains (losses) on sales of OREO (71) — — (71) Net gains on sales of loans (a) 916 — — 916 Loan servicing fees (a) 88 — — 88 Changes in fair value of equity investments (a) 49 — (82) (33) Income from bank-owned life insurance (a) 147 — — 147 Other (a) 1,383 — (33) 1,350 Total non-interest income $ 7,795 $ 6,968 $ 387 $ 15,150 (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 Income from bank-owned life insurance (a) 48 — — 48 Other (a) 796 — (197) 599 Total non-interest income $ 7,544 $ 7,115 $ 308 $ 14,967 (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, 2020
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 2020 2019 2020 2019 Qualified Pension Plan Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 322 379 966 1,136 Expected return on plan assets (610) (554) (1,830) (1,661) Amortization of unrecognized transition obligation — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 49 49 147 147 Net periodic pension benefit $ (239) $ (126) $ (717) $ (378) Supplemental Pension Plan Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 10 13 30 39 Expected return on plan assets — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 3 1 9 3 Net periodic supplemental pension cost $ 13 $ 14 $ 39 $ 42 Postretirement Plan, Medical and Life Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 2 4 6 10 Expected return on plan assets — — — — Amortization of unrecognized prior service cost (55) (55) (165) (165) Amortization of unrecognized net loss 25 22 75 68 Net periodic postretirement, medical and life benefit $ (28) $ (29) $ (84) $ (87)

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2020
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, 2020 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 16,701 $ — $ 13 $ 16,714 Interest expense 845 — — 845 Net interest income 15,856 — 13 15,869 Provision for loan losses 679 — — 679 Net interest income after provision for loan losses 15,177 — 13 15,190 Other non-interest income 2,818 2,416 105 5,339 Other non-interest expenses 11,528 1,565 269 13,362 Income (loss) before income tax expense (benefit) 6,467 851 (151) 7,167 Income tax expense (benefit) 1,271 218 (33) 1,456 Segment net income (loss) $ 5,196 $ 633 $ (118) $ 5,711 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 Nine months ended September 30, 2020 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 49,527 $ — $ 43 $ 49,570 Interest expense 3,048 — — 3,048 Net interest income 46,479 — 43 46,522 Provision for loan losses 3,989 — — 3,989 Net interest income after provision for loan losses 42,490 — 43 42,533 Other non-interest income 7,795 6,968 387 15,150 Other non-interest expenses 34,690 4,814 835 40,339 Income (loss) before income tax expense (benefit) 15,595 2,154 (405) 17,344 Income tax expense (benefit) 2,884 552 (121) 3,315 Segment net income (loss) $ 12,711 $ 1,602 $ (284) $ 14,029 Segment assets $ 2,156,025 $ 3,153 $ 5,836 $ 2,165,014 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

STOCK COMPENSATION (Tables)

STOCK COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2020
Share-based Payment Arrangement [Abstract]
Summary of restricted stock activity	A summary of restricted stock activity for the three month period ended September 30, 2020 is presented below: Shares Weighted–Average Grant Date Fair Value Nonvested at July 1, 2020 29,816 $ 43.34 Granted — — Vested (808) 42.53 Forfeited or cancelled — — Nonvested at September 30, 2020 29,008 $ 43.36 A summary of restricted stock activity for the nine month period ended September 30, 2020 is presented below: Shares Weighted–Average Grant Date Fair Value Nonvested at January 1, 2020 33,575 $ 43.24 Granted 255 39.35 Vested (4,710) 42.24 Forfeited or cancelled (112) 44.72 Nonvested at September 30, 2020 29,008 $ 43.36

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	Jan. 01, 2019
Property, Plant and Equipment [Line Items]
Operating lease right-of-use assets	$ 7,474		$ 7,474		$ 8,001
Operating lease liabilities	7,584		7,584		$ 8,084
Provision for loan losses	679	$ 4,441	3,989	$ 5,684
Commercial loan portfolio
Property, Plant and Equipment [Line Items]
Provision for loan losses	$ 361	$ (285)	4,184	$ 1,074
COVID-19 | Commercial loan portfolio
Property, Plant and Equipment [Line Items]
Provision for loan losses			$ 248,400
Provision for loan losses, percent			27.40%
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 (sha_2

EARNING PER COMMON SHARE (shares in thousands) (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Earnings Per Share [Abstract]
Weighted average number of shares outstanding (in shares)	4,773,000	4,871,000	4,836,000	4,866,000
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, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Amortized cost and estimated fair value of securities available for sale [Abstract]
Amortized Cost	$ 384,547,000		$ 384,547,000		$ 282,256,000
Unrealized Gains	12,062,000		12,062,000		3,146,000
Unrealized Losses	309,000		309,000		1,312,000
Estimated Fair Value	396,300,000		396,300,000		284,090,000
Amortized Cost [Abstract]
Within one year	0		0
After one, but within five years	27,232,000		27,232,000
After five, but within ten years	19,703,000		19,703,000
After ten years	759,000		759,000
Total	47,694,000		47,694,000
Amortized Cost	384,547,000		384,547,000		282,256,000
Fair Value [Abstract]
Within one year	0		0
After one, but within five years	28,769,000		28,769,000
After five, but within ten years	20,755,000		20,755,000
After ten years	800,000		800,000
Total	50,324,000		50,324,000
Estimated Fair Value	396,300,000		396,300,000		284,090,000
Debt Securities, Available-for-sale, Realized Gain (Loss) [Abstract]
Proceeds form sale of securities resulting in gain (loss)	0	$ 0	0	$ 15,200,000
Debt Securities, Available-for-sale, Realized Gain			0	79,000
Debt Securities, Available-for-sale, Realized Loss			0	(60,000)
Tax Expense from the Sale of Available-for-Sale Securities			0	$ 5,000
Mortgage-backed securities, residential
Amortized cost and estimated fair value of securities available for sale [Abstract]
Amortized Cost	317,087,000		317,087,000		225,029,000
Unrealized Gains	9,385,000		9,385,000		1,471,000
Unrealized Losses	204,000		204,000		1,266,000
Estimated Fair Value	326,268,000		326,268,000		225,234,000
Amortized Cost [Abstract]
Without single maturity date	317,087,000		317,087,000
Amortized Cost	317,087,000		317,087,000		225,029,000
Fair Value [Abstract]
Without single maturity date	326,268,000		326,268,000
Estimated Fair Value	326,268,000		326,268,000		225,234,000
Obligations of states and political subdivisions
Amortized cost and estimated fair value of securities available for sale [Abstract]
Amortized Cost	40,694,000		40,694,000		41,265,000
Unrealized Gains	2,566,000		2,566,000		1,580,000
Unrealized Losses	0		0		0
Estimated Fair Value	43,260,000		43,260,000		42,845,000
Amortized Cost [Abstract]
Amortized Cost	40,694,000		40,694,000		41,265,000
Fair Value [Abstract]
Estimated Fair Value	43,260,000		43,260,000		42,845,000
Corporate bonds and notes
Amortized cost and estimated fair value of securities available for sale [Abstract]
Amortized Cost	7,000,000		7,000,000		250,000
Unrealized Gains	64,000		64,000		0
Unrealized Losses	0		0		0
Estimated Fair Value	7,064,000		7,064,000		250,000
Amortized Cost [Abstract]
Amortized Cost	7,000,000		7,000,000		250,000
Fair Value [Abstract]
Estimated Fair Value	7,064,000		7,064,000		250,000
SBA loan pools
Amortized cost and estimated fair value of securities available for sale [Abstract]
Amortized Cost	19,766,000		19,766,000		15,712,000
Unrealized Gains	47,000		47,000		95,000
Unrealized Losses	105,000		105,000		46,000
Estimated Fair Value	19,708,000		19,708,000		15,761,000
Amortized Cost [Abstract]
Without single maturity date	19,766,000		19,766,000
Amortized Cost	19,766,000		19,766,000		15,712,000
Fair Value [Abstract]
Without single maturity date	19,708,000		19,708,000
Estimated Fair Value	$ 19,708,000		$ 19,708,000		$ 15,761,000

SECURITIES - Securities Held to

SECURITIES - Securities Held to Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Amortized cost and estimated fair value of securities held to maturity [Abstract]
Securities held to maturity	$ 3,047	$ 3,115
Unrecognized Gains	46	24
Unrecognized Losses	0	0
Securities held to maturity	3,093	3,139
Amortized Cost [Abstract]
Within one year	609
After one, but within five years	2,438
After five, but within ten years	0
After ten years	0
Total	3,047
Securities held to maturity	3,047	3,115
Fair Value [Abstract]
Within one year	613
After one, but within five years	2,480
After five, but within ten years	0
After ten years	0
Total	3,093
Securities held to maturity	3,093	3,139
Mortgage-backed securities, residential
Amortized Cost [Abstract]
Without single maturity date	0
Fair Value [Abstract]
Without single maturity date	0
Obligations of states and political subdivisions
Amortized cost and estimated fair value of securities held to maturity [Abstract]
Securities held to maturity	409	1,045
Unrecognized Gains	0	0
Unrecognized Losses	0	0
Securities held to maturity	409	1,045
Amortized Cost [Abstract]
Securities held to maturity	409	1,045
Fair Value [Abstract]
Securities held to maturity	409	1,045
Time deposits with other financial institutions
Amortized cost and estimated fair value of securities held to maturity [Abstract]
Securities held to maturity	2,638	2,070
Unrecognized Gains	46	24
Unrecognized Losses	0	0
Securities held to maturity	2,684	2,094
Amortized Cost [Abstract]
Securities held to maturity	2,638	2,070
Fair Value [Abstract]
Securities held to maturity	2,684	$ 2,094
SBA loan pools
Amortized Cost [Abstract]
Without single maturity date	0
Fair Value [Abstract]
Without single maturity date	$ 0

SECURITIES - Investment Securit

SECURITIES - Investment Securities Available for Sale in Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Fair Value
Less than 12 months	$ 86,555	$ 74,520
12 months or longer	4,721	55,748
Total	91,276	130,268
Unrealized Losses
Less than 12 months	258	800
12 months or longer	51	512
Total	309	1,312
Mortgage-backed securities, residential
Fair Value
Less than 12 months	77,898	71,506
12 months or longer	1,056	54,343
Total	78,954	125,849
Unrealized Losses
Less than 12 months	202	791
12 months or longer	2	475
Total	204	1,266
SBA loan pools
Fair Value
Less than 12 months	8,657	3,014
12 months or longer	3,665	1,405
Total	12,322	4,419
Unrealized Losses
Less than 12 months	56	9
12 months or longer	49	37
Total	$ 105	$ 46

LOANS AND ALLOWANCE FOR LOAN _3

LOANS AND ALLOWANCE FOR LOAN LOSSES - Loan Portfolio (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Composition of loan portfolio [Abstract]
Loans, net of deferred loan fees	$ 1,538,493	$ 1,309,219
Interest receivable on loans	5,035	3,684
Total ending loans balance	1,543,528	1,312,903
Commercial and Agricultural
Composition of loan portfolio [Abstract]
Total ending loans balance	406,013	230,922
Commercial mortgages:
Composition of loan portfolio [Abstract]
Total ending loans balance	692,935	650,570
Commercial mortgages: | Construction
Composition of loan portfolio [Abstract]
Loans, net of deferred loan fees	54,332	43,962
Total ending loans balance	54,523	44,082
Commercial mortgages: | Commercial mortgages
Composition of loan portfolio [Abstract]
Loans, net of deferred loan fees	636,179	604,832
Total ending loans balance	638,412	606,488
Residential mortgages
Composition of loan portfolio [Abstract]
Loans, net of deferred loan fees	227,372	188,338
Total ending loans balance	227,984	188,874
Consumer loans:
Composition of loan portfolio [Abstract]
Total ending loans balance	216,596	242,537
Consumer loans: | Home equity lines and loans
Composition of loan portfolio [Abstract]
Loans, net of deferred loan fees	81,556	91,784
Total ending loans balance	81,770	92,065
Consumer loans: | Indirect consumer loans
Composition of loan portfolio [Abstract]
Loans, net of deferred loan fees	121,406	134,973
Total ending loans balance	121,720	135,366
Consumer loans: | Direct consumer loans
Composition of loan portfolio [Abstract]
Loans, net of deferred loan fees	13,055	15,038
Total ending loans balance	13,106	15,106
Commercial and industrial
Composition of loan portfolio [Abstract]
Payroll Protection Program Loans - CARES Act	189,800
Commercial and industrial | Commercial and Agricultural
Composition of loan portfolio [Abstract]
Loans, net of deferred loan fees	403,911	230,018
Total ending loans balance	405,329	230,648
Agricultural | Commercial and Agricultural
Composition of loan portfolio [Abstract]
Loans, net of deferred loan fees	682	274
Total ending loans balance	$ 684	$ 274

LOANS AND ALLOWANCE FOR LOAN _4

LOANS AND ALLOWANCE FOR LOAN LOSSES - Allowances (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019
Allowance for loan losses, by portfolio segment [Roll Forward]
Beginning balance	$ 24,130	$ 19,656	$ 23,478	$ 18,944
Charge-offs	(326)	(302)	(3,248)	(1,155)
Recoveries	107	128	371	450
Net recoveries (charge-offs)	(219)	(174)	(2,877)	(705)
Provision	679	4,441	3,989	5,684
Ending balance	24,590	23,923	24,590	23,923
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment					$ 5,766	$ 8,097
Collectively evaluated for impairment					18,824	15,381
Total ending allowance balance	24,590	23,923	23,478	18,944	24,590	23,478
Loans [Abstract]
Loans individually evaluated for impairment					16,354	15,665
Loans collectively evaluated for  impairment					1,527,174	1,297,238
Total ending loans balance					1,543,528	1,312,903
Commercial and Agricultural
Allowance for loan losses, by portfolio segment [Roll Forward]
Beginning balance	8,327	5,476	10,227	5,383
Charge-offs	(68)	0	(134)	(55)
Recoveries	18	29	27	44
Net recoveries (charge-offs)	(50)	29	(107)	(11)
Provision	180	4,651	(1,663)	4,784
Ending balance	8,457	10,156	8,457	10,156
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment					5,530	6,000
Collectively evaluated for impairment					2,927	4,227
Total ending allowance balance	8,457	10,156	10,227	5,383	8,457	10,227
Loans [Abstract]
Loans individually evaluated for impairment					7,515	6,147
Loans collectively evaluated for  impairment					398,498	224,775
Total ending loans balance					406,013	230,922
Commercial mortgages:
Allowance for loan losses, by portfolio segment [Roll Forward]
Beginning balance	10,549	9,545	8,869	8,184
Charge-offs	0	0	(2,143)	0
Recoveries	2	0	2	2
Net recoveries (charge-offs)	2	0	(2,141)	2
Provision	361	(285)	4,184	1,074
Ending balance	10,912	9,260	10,912	9,260
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment					184	2,097
Collectively evaluated for impairment					10,728	6,772
Total ending allowance balance	10,912	9,260	8,869	9,260	10,912	8,869
Loans [Abstract]
Loans individually evaluated for impairment					6,750	8,844
Loans collectively evaluated for  impairment					686,185	641,726
Total ending loans balance					692,935	650,570
Residential mortgages
Allowance for loan losses, by portfolio segment [Roll Forward]
Beginning balance	1,891	1,229	1,252	1,226
Charge-offs	(42)	(19)	(56)	(60)
Recoveries	0	0	49	45
Net recoveries (charge-offs)	(42)	(19)	(7)	(15)
Provision	232	(26)	836	(27)
Ending balance	2,081	1,184	2,081	1,184
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment					0	0
Collectively evaluated for impairment					2,081	1,252
Total ending allowance balance	2,081	1,184	2,081	1,226	2,081	1,252
Loans [Abstract]
Loans individually evaluated for impairment					1,277	525
Loans collectively evaluated for  impairment					226,707	188,349
Total ending loans balance					227,984	188,874
Consumer loans:
Allowance for loan losses, by portfolio segment [Roll Forward]
Beginning balance	3,363	3,406	3,130	4,151
Charge-offs	(216)	(283)	(915)	(1,040)
Recoveries	87	99	293	359
Net recoveries (charge-offs)	(129)	(184)	(622)	(681)
Provision	(94)	101	632	(147)
Ending balance	3,140	3,323	3,140	3,323
Ending allowance balance attributable to loans [Abstract]
Individually evaluated for impairment					52	0
Collectively evaluated for impairment					3,088	3,130
Total ending allowance balance	$ 3,140	$ 3,323	$ 3,140	$ 4,151	3,140	3,130
Loans [Abstract]
Loans individually evaluated for impairment					812	149
Loans collectively evaluated for  impairment					215,784	242,388
Total ending loans balance					$ 216,596	$ 242,537

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, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Unpaid Principal Balance [Abstract]
Unpaid principal balance, total	$ 18,523		$ 18,523		$ 15,712
Recorded Investment [Abstract]
Recorded investment, total	16,354		16,354		15,665
Allowance for loan losses allocated	5,766		5,766		8,097
Average Recorded Investment [Abstract]
Average recorded investment, total	16,049	$ 18,645	15,715	$ 14,111
Interest Income, Accrual Method [Abstract]
Interest income, accrual method, total	23	44	50	61
Commercial mortgages: | Construction
Unpaid Principal Balance [Abstract]
With no related allowance, unpaid principal balance	204		204		247
Recorded Investment [Abstract]
With no related allowance, recorded investment	204		204		247
Average Recorded Investment [Abstract]
With no related allowance, average recorded investment	213	270	226	285
Interest Income, Accrual Method [Abstract]
With no related allowance, interest income, accrual method	2	2	6	7
Commercial mortgages: | Commercial mortgages, other
Unpaid Principal Balance [Abstract]
With no related allowance, unpaid principal balance	6,339		6,339		3,501
With related allowance, Unpaid Principal Balance	2,347		2,347		5,093
Recorded Investment [Abstract]
With no related allowance, recorded investment	4,287		4,287		3,503
With related allowance, recorded investment	2,259		2,259		5,094
Allowance for loan losses allocated	184		184		2,097
Average Recorded Investment [Abstract]
With no related allowance, average recorded investment	4,515	3,372	3,938	3,630
With related allowance, average recorded investment	2,229	10,240	3,645	6,881
Interest Income, Accrual Method [Abstract]
With no related allowance, interest income, accrual method	0	3	0	9
With related allowance, interest income, accrual method	8	0	16	0
Residential mortgages
Unpaid Principal Balance [Abstract]
With no related allowance, unpaid principal balance	1,297		1,297		554
Recorded Investment [Abstract]
With no related allowance, recorded investment	1,277		1,277		525
Average Recorded Investment [Abstract]
With no related allowance, average recorded investment	1,224	396	873	396
Interest Income, Accrual Method [Abstract]
With no related allowance, interest income, accrual method	7	36	17	40
Consumer loans: | Home equity lines and loans
Unpaid Principal Balance [Abstract]
With no related allowance, unpaid principal balance	657		657		171
With related allowance, Unpaid Principal Balance	170		170		0
Recorded Investment [Abstract]
With no related allowance, recorded investment	642		642		149
With related allowance, recorded investment	170		170		0
Allowance for loan losses allocated	52		52		0
Average Recorded Investment [Abstract]
With no related allowance, average recorded investment	650	156	399	134
With related allowance, average recorded investment	175	0	88	0
Interest Income, Accrual Method [Abstract]
With no related allowance, interest income, accrual method	2	3	5	4
With related allowance, interest income, accrual method	0	0	0	0
Commercial and industrial | Commercial and agricultural:
Unpaid Principal Balance [Abstract]
With no related allowance, unpaid principal balance	1,391		1,391		133
With related allowance, Unpaid Principal Balance	6,118		6,118		6,013
Recorded Investment [Abstract]
With no related allowance, recorded investment	1,391		1,391		133
With related allowance, recorded investment	6,124		6,124		6,014
Allowance for loan losses allocated	5,530		5,530		$ 6,000
Average Recorded Investment [Abstract]
With no related allowance, average recorded investment	1,239	228	679	277
With related allowance, average recorded investment	5,804	3,983	5,867	2,508
Interest Income, Accrual Method [Abstract]
With no related allowance, interest income, accrual method	2	0	2	1
With related allowance, interest income, accrual method	$ 2	$ 0	$ 4	$ 0

LOANS AND ALLOWANCE FOR LOAN _6

LOANS AND ALLOWANCE FOR LOAN LOSSES - Receivables Past Due (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Financing Receivable, Past Due [Line Items]
Non-accrual	$ 15,726	$ 18,008
Loans Past Due 90 Days or More and Still Accruing	0	7
Aging of the recorded investment in loans past due [Abstract]
Past Due	22,415	14,370
Loans Not Past Due	1,521,113	1,298,533
Total ending loans balance	1,543,528	1,312,903
30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	15,081	4,672
60 - 89 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	679	1,668
90 Days or More Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	6,655	8,029
Commercial and agricultural:
Aging of the recorded investment in loans past due [Abstract]
Total ending loans balance	406,013	230,922
Commercial mortgages:
Aging of the recorded investment in loans past due [Abstract]
Total ending loans balance	692,935	650,570
Commercial mortgages: | Construction
Financing Receivable, Past Due [Line Items]
Non-accrual	63	80
Loans Past Due 90 Days or More and Still Accruing	0	0
Aging of the recorded investment in loans past due [Abstract]
Past Due	0	0
Loans Not Past Due	54,523	44,082
Total ending loans balance	54,523	44,082
Commercial mortgages: | Construction | 30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	0	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, Past Due [Line Items]
Non-accrual	6,027	8,407
Loans Past Due 90 Days or More and Still Accruing	0	0
Aging of the recorded investment in loans past due [Abstract]
Past Due	13,217	2,883
Loans Not Past Due	625,195	603,605
Total ending loans balance	638,412	606,488
Commercial mortgages: | Commercial mortgages | 30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	11,077	440
Commercial mortgages: | Commercial mortgages | 60 - 89 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	262	277
Commercial mortgages: | Commercial mortgages | 90 Days or More Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	1,878	2,165
Residential mortgages
Financing Receivable, Past Due [Line Items]
Non-accrual	1,742	2,155
Loans Past Due 90 Days or More and Still Accruing	0	0
Aging of the recorded investment in loans past due [Abstract]
Past Due	1,074	2,775
Loans Not Past Due	226,910	186,099
Total ending loans balance	227,984	188,874
Residential mortgages | 30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	631	1,016
Residential mortgages | 60 - 89 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	9	803
Residential mortgages | 90 Days or More Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	434	956
Consumer loans:
Aging of the recorded investment in loans past due [Abstract]
Total ending loans balance	216,596	242,537
Consumer loans: | Home equity lines and loans
Financing Receivable, Past Due [Line Items]
Non-accrual	1,017	641
Loans Past Due 90 Days or More and Still Accruing	0	0
Aging of the recorded investment in loans past due [Abstract]
Past Due	346	653
Loans Not Past Due	81,424	91,412
Total ending loans balance	81,770	92,065
Consumer loans: | Home equity lines and loans | 30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	169	353
Consumer loans: | Home equity lines and loans | 60 - 89 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	30	151
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	147	149
Consumer loans: | Indirect consumer loans
Financing Receivable, Past Due [Line Items]
Non-accrual	604	571
Loans Past Due 90 Days or More and Still Accruing	0	0
Aging of the recorded investment in loans past due [Abstract]
Past Due	1,156	2,278
Loans Not Past Due	120,564	133,088
Total ending loans balance	121,720	135,366
Consumer loans: | Indirect consumer loans | 30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	753	1,546
Consumer loans: | Indirect consumer loans | 60 - 89 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	190	377
Consumer loans: | Indirect consumer loans | 90 Days or More Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	213	355
Consumer loans: | Direct consumer loans
Financing Receivable, Past Due [Line Items]
Non-accrual	1	7
Loans Past Due 90 Days or More and Still Accruing	0	0
Aging of the recorded investment in loans past due [Abstract]
Past Due	206	49
Loans Not Past Due	12,900	15,057
Total ending loans balance	13,106	15,106
Consumer loans: | Direct consumer loans | 30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	18	32
Consumer loans: | Direct consumer loans | 60 - 89 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	187	11
Consumer loans: | Direct consumer loans | 90 Days or More Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	1	6
Commercial and industrial | Commercial and agricultural:
Financing Receivable, Past Due [Line Items]
Non-accrual	6,272	6,147
Loans Past Due 90 Days or More and Still Accruing	0	7
Aging of the recorded investment in loans past due [Abstract]
Past Due	6,416	5,732
Loans Not Past Due	398,913	224,916
Total ending loans balance	405,329	230,648
Commercial and industrial | Commercial and agricultural: | 30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	2,433	1,285
Commercial and industrial | Commercial and agricultural: | 60 - 89 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	1	49
Commercial and industrial | Commercial and agricultural: | 90 Days or More Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	3,982	4,398
Agricultural | Commercial and agricultural:
Aging of the recorded investment in loans past due [Abstract]
Past Due	0	0
Loans Not Past Due	684	274
Total ending loans balance	684	274
Agricultural | Commercial and agricultural: | 30 - 59 Days Past Due
Aging of the recorded investment in loans past due [Abstract]
Past Due	0	0
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 Narrative (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)contractloanborrower	Sep. 30, 2019USD ($)contract	Sep. 30, 2020USD ($)loancontract	Sep. 30, 2019USD ($)contractloan	Dec. 31, 2019USD ($)
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans	3		15	2
Financing Receivable, Troubled Debt Restructuring, Postmodification | $	$ 1,458,000		$ 5,100,000	$ 4,360,000
Financing Receivable, Troubled Debt Restructuring | $	10,800,000		10,800,000		$ 9,000,000
Financing Receivable, Troubled Debt Restructuring, Purchased with Credit Deterioration, Increase | $	600,000		600,000		2,300,000
Financing Receivable, Modifications, Recorded Investment, Still Accruing | $	2,800,000		2,800,000		900,000
Financing Receivable, Modifications, Recorded Investment, Nonaccrual Status | $	8,000,000		8,000,000		8,100,000
Additional Amounts Committed to Customers with Loans Classified as Troubled Debt Restructurings | $	37,000		37,000		$ 17,000
Financing Receivables, Impaired, Troubled Debt Restructuring, Write-down | $	$ 0	$ 0	$ 0	$ 0
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts | contract	0	0	0	0
Allowance for Loan and Lease Losses, Period Increase (Decrease) | $			$ 142,000	$ 1,700,000
Interest Rate Below Market Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Modifications, Number of Days Past Due	30 days
Interest Rate Below Market Reduction | Commercial and industrial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans	2
Interest Rate Below Market Reduction | Commercial and industrial | Non-accrual Status
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans	1
Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Modifications, Extension Period				3 years
Commercial mortgages | Interest Rate Below Market Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans	4
Financing Receivable, Modifications, Number of Borrowers | borrower	3
Commercial mortgages | Interest Rate Below Market Reduction | Substandard | Non-accrual Status
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans	3
Commercial mortgages | Interest Rate Below Market Reduction | Substandard | Non-accrual Status | 30 - 59 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans	2
Home equity lines and loans | Interest Rate Below Market Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans	3
Home equity lines and loans | Interest Rate Below Market Reduction | Substandard | Non-accrual Status
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans	3
Residential mortgages | Interest Rate Below Market Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans	3
Residential mortgages | Interest Rate Below Market Reduction | Non-accrual Status
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans	3
Residential mortgages | Interest Rate Below Market Reduction | Substandard | Non-accrual Status
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans	2
Residential mortgages | Interest Rate Below Market Reduction | Substandard | Non-accrual Status | 30 - 59 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans	1
Commercial And Consumer Portfolio Segment
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans			1,125
Financing Receivable, Troubled Debt Restructuring, Postmodification | $			$ 233,600,000
Number of Loans Remaining in Modified Status	74		74
Loan Balance Remaining in Modified Status | $	$ 45,900,000		$ 45,900,000
Number of Loans Remaining in Modified Status, Modified More than Once	44		44
Loan Balance Remaining in Modified Status, Modified More than Once | $	$ 32,800,000		$ 32,800,000
Consumer loans: | Home equity lines and loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans	0		3	1
Financing Receivable, Troubled Debt Restructuring, Postmodification | $	$ 0		$ 738,000	$ 137,000
Consumer loans: | Home equity lines and loans | Interest Rate Below Market Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans				1

LOANS AND ALLOWANCE FOR LOAN _8

LOANS AND ALLOWANCE FOR LOAN LOSSES - Troubled Debt Restructuring (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2020USD ($)loan	Sep. 30, 2020USD ($)loan	Sep. 30, 2019USD ($)loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans | loan	3	15	2
Pre-modification outstanding recorded investment	$ 1,458	$ 5,100	$ 4,360
Post-modification outstanding recorded investment	$ 1,458	$ 5,100	$ 4,360
Commercial and agricultural: | Commercial and industrial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans | loan	2	4
Pre-modification outstanding recorded investment	$ 1,138	$ 2,068
Post-modification outstanding recorded investment	$ 1,138	$ 2,068
Commercial loan portfolio | Commercial mortgages, other
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans | loan	0	4	1
Pre-modification outstanding recorded investment	$ 0	$ 1,297	$ 4,223
Post-modification outstanding recorded investment	$ 0	$ 1,297	$ 4,223
Commercial loan portfolio | Residential mortgages
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans | loan	1	4
Pre-modification outstanding recorded investment	$ 320	$ 997
Post-modification outstanding recorded investment	$ 320	$ 997
Consumer loans: | Home equity lines and loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans | loan	0	3	1
Pre-modification outstanding recorded investment	$ 0	$ 738	$ 137
Post-modification outstanding recorded investment	$ 0	$ 738	$ 137

LOANS AND ALLOWANCE FOR LOAN _9

LOANS AND ALLOWANCE FOR LOAN LOSSES - Credit Quality Indicator (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	$ 1,543,528	$ 1,312,903
Not Rated
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	441,216	428,037
Pass
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	1,054,875	826,396
Special Mention
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	10,121	18,534
Substandard
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	29,872	29,701
Doubtful
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	7,444	10,235
Commercial and agricultural:
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	406,013	230,922
Commercial mortgages:
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	692,935	650,570
Commercial mortgages: | Construction
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	54,523	44,082
Commercial mortgages: | Construction | Not Rated
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Commercial mortgages: | Construction | Pass
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	51,126	40,304
Commercial mortgages: | Construction | Special Mention
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	610	168
Commercial mortgages: | Construction | Substandard
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	2,787	3,610
Commercial mortgages: | Construction | Doubtful
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Commercial mortgages: | Commercial mortgages
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	638,412	606,488
Commercial mortgages: | Commercial mortgages | Not Rated
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Commercial mortgages: | Commercial mortgages | Pass
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	610,687	577,266
Commercial mortgages: | Commercial mortgages | Special Mention
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	6,732	12,451
Commercial mortgages: | Commercial mortgages | Substandard
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	18,755	12,356
Commercial mortgages: | Commercial mortgages | Doubtful
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	2,238	4,415
Residential mortgages
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	227,984	188,874
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	227,984	188,874
Residential mortgages | Performing
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	226,242	186,719
Residential mortgages | Non-Performing
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	1,742	2,155
Residential mortgages | Not Rated
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	226,242	186,719
Residential mortgages | Pass
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Residential mortgages | Special Mention
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Residential mortgages | Substandard
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	1,742	2,155
Residential mortgages | Doubtful
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Consumer loans:
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	216,596	242,537
Consumer loans: | Home equity lines and loans
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	81,770	92,065
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	81,770	92,065
Consumer loans: | Home equity lines and loans | Performing
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	80,753	91,424
Consumer loans: | Home equity lines and loans | Non-Performing
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	1,017	641
Consumer loans: | Home equity lines and loans | Not Rated
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	80,753	91,424
Consumer loans: | Home equity lines and loans | Pass
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Consumer loans: | Home equity lines and loans | Special Mention
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Consumer loans: | Home equity lines and loans | Substandard
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	1,017	641
Consumer loans: | Home equity lines and loans | Doubtful
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Consumer loans: | Indirect consumer loans
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	121,720	135,366
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	121,721	135,366
Consumer loans: | Indirect consumer loans | Performing
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	121,117	134,795
Consumer loans: | Indirect consumer loans | Non-Performing
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	604	571
Consumer loans: | Indirect consumer loans | Not Rated
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	121,116	134,795
Consumer loans: | Indirect consumer loans | Pass
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Consumer loans: | Indirect consumer loans | Special Mention
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Consumer loans: | Indirect consumer loans | Substandard
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	604	571
Consumer loans: | Indirect consumer loans | Doubtful
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Consumer loans: | Direct consumer loans
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	13,106	15,106
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	13,105	15,106
Consumer loans: | Direct consumer loans | Performing
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	13,104	15,099
Consumer loans: | Direct consumer loans | Non-Performing
Residential and consumer finance receivable [Abstract]
Residential and consumer loans receivable	1	7
Consumer loans: | Direct consumer loans | Not Rated
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	13,105	15,099
Consumer loans: | Direct consumer loans | Pass
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Consumer loans: | Direct consumer loans | Special Mention
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Consumer loans: | Direct consumer loans | Substandard
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	1	7
Consumer loans: | Direct consumer loans | Doubtful
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Commercial and industrial | Commercial and agricultural:
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	405,329	230,648
Commercial and industrial | Commercial and agricultural: | Not Rated
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Commercial and industrial | Commercial and agricultural: | Pass
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	392,378	208,552
Commercial and industrial | Commercial and agricultural: | Special Mention
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	2,779	5,915
Commercial and industrial | Commercial and agricultural: | Substandard
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	4,966	10,361
Commercial and industrial | Commercial and agricultural: | Doubtful
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	5,206	5,820
Agricultural | Commercial and agricultural:
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	684	274
Agricultural | Commercial and agricultural: | Not Rated
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Agricultural | Commercial and agricultural: | Pass
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	684	274
Agricultural | Commercial and agricultural: | Special Mention
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Agricultural | Commercial and agricultural: | Substandard
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	0	0
Agricultural | Commercial and agricultural: | Doubtful
Finance receivable by credit quality indicator [Abstract]
Total ending loans balance	$ 0	$ 0

FAIR VALUE (Details)

FAIR VALUE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Financial Assets:
Estimated Fair Value	$ 396,300,000		$ 396,300,000		$ 284,090,000
Impaired Loans, Fair Value Disclosure [Abstract]
Level 2 to level 1 transfer amount	0	$ 0	0	$ 0
Total Gains (Losses)	(679,000)	(4,441,000)	(3,989,000)	(5,684,000)
Recurring
Financial Assets:
Mortgage-backed securities, residential	326,268,000		326,268,000		225,234,000
Obligations of states and political subdivisions	43,260,000		43,260,000		42,845,000
Corporate bonds and notes	7,064,000		7,064,000		250,000
SBA loan pools	19,708,000		19,708,000		15,761,000
Estimated Fair Value	396,300,000		396,300,000		284,090,000
Equity investments	2,291,000		2,291,000		1,442,000
Derivative Asset	16,886,000		16,886,000		6,466,000
Financial Liabilities:
Derivative Liabilities	17,097,000		17,097,000		6,831,000
Non-recurring | Impaired Loans:
Impaired Loans, Fair Value Disclosure [Abstract]
Total impaired loans	512,000		512,000		1,554,000
Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	586,000		586,000		517,000
Quoted Prices in Active Markets for Identical Assets (Level 1) | Recurring
Financial Assets:
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	1,629,000		1,629,000		1,442,000
Derivative Asset	0		0		0
Financial Liabilities:
Derivative Liabilities	0		0		0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Non-recurring | Impaired Loans:
Impaired Loans, Fair Value Disclosure [Abstract]
Total impaired loans	0		0		0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	0		0		0
Significant Other Observable Inputs (Level 2) | Recurring
Financial Assets:
Mortgage-backed securities, residential	326,268,000		326,268,000		225,234,000
Obligations of states and political subdivisions	43,260,000		43,260,000		42,845,000
Corporate bonds and notes	7,064,000		7,064,000		250,000
SBA loan pools	19,708,000		19,708,000		15,761,000
Estimated Fair Value	396,300,000		396,300,000		284,090,000
Equity investments	0		0		0
Derivative Asset	16,886,000		16,886,000		6,466,000
Financial Liabilities:
Derivative Liabilities	16,886,000		16,886,000		6,466,000
Significant Other Observable Inputs (Level 2) | Non-recurring | Impaired Loans:
Impaired Loans, Fair Value Disclosure [Abstract]
Total impaired loans	0		0		0
Significant Other Observable Inputs (Level 2) | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	0		0		0
Significant Unobservable Inputs (Level 3) | Recurring
Financial Assets:
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	662,000		662,000		0
Derivative Asset	0		0		0
Financial Liabilities:
Derivative Liabilities	211,000		211,000		365,000
Significant Unobservable Inputs (Level 3) | Non-recurring | Impaired Loans:
Impaired Loans, Fair Value Disclosure [Abstract]
Total impaired loans	512,000		512,000		1,554,000
Significant Unobservable Inputs (Level 3) | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	586,000		586,000		517,000
Commercial mortgages, other | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	416,000		416,000		111,000
Commercial mortgages, other | Quoted Prices in Active Markets for Identical Assets (Level 1) | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	0		0		0
Commercial mortgages, other | Significant Other Observable Inputs (Level 2) | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	0		0		0
Commercial mortgages, other | Significant Unobservable Inputs (Level 3) | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	416,000		416,000		111,000
Home equity lines and loans | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net					122,000
Home equity lines and loans | Quoted Prices in Active Markets for Identical Assets (Level 1) | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net					0
Home equity lines and loans | Significant Other Observable Inputs (Level 2) | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net					0
Home equity lines and loans | Significant Unobservable Inputs (Level 3) | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net					122,000
Commercial mortgages:
Impaired Loans, Fair Value Disclosure [Abstract]
Total Gains (Losses)	(361,000)	285,000	(4,184,000)	(1,074,000)
Commercial mortgages: | Commercial mortgages | Non-recurring | Impaired Loans:
Impaired Loans, Fair Value Disclosure [Abstract]
Total impaired loans	512,000		512,000		1,554,000
Commercial mortgages: | Commercial mortgages | Quoted Prices in Active Markets for Identical Assets (Level 1) | Non-recurring | Impaired Loans:
Impaired Loans, Fair Value Disclosure [Abstract]
Total impaired loans	0		0		0
Commercial mortgages: | Commercial mortgages | Significant Other Observable Inputs (Level 2) | Non-recurring | Impaired Loans:
Impaired Loans, Fair Value Disclosure [Abstract]
Total impaired loans	0		0		0
Commercial mortgages: | Commercial mortgages | Significant Unobservable Inputs (Level 3) | Non-recurring | Impaired Loans:
Impaired Loans, Fair Value Disclosure [Abstract]
Total impaired loans	512,000		512,000		1,554,000
Residential mortgages
Impaired Loans, Fair Value Disclosure [Abstract]
Total Gains (Losses)	(232,000)	26,000	(836,000)	27,000
Residential mortgages | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	126,000		126,000		284,000
Residential mortgages | Quoted Prices in Active Markets for Identical Assets (Level 1) | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	0		0		0
Residential mortgages | Significant Other Observable Inputs (Level 2) | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	0		0		0
Residential mortgages | Significant Unobservable Inputs (Level 3) | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	126,000		126,000		$ 284,000
Consumer loans:
Impaired Loans, Fair Value Disclosure [Abstract]
Total Gains (Losses)	94,000	$ (101,000)	(632,000)	$ 147,000
Consumer loans: | Home equity lines and loans | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	44,000		44,000
Consumer loans: | Home equity lines and loans | Quoted Prices in Active Markets for Identical Assets (Level 1) | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	0		0
Consumer loans: | Home equity lines and loans | Significant Other Observable Inputs (Level 2) | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	0		0
Consumer loans: | Home equity lines and loans | Significant Unobservable Inputs (Level 3) | Non-recurring | Other real estate owned:
Impaired Loans, Fair Value Disclosure [Abstract]
Total other real estate owned, net	$ 44,000		$ 44,000

FAIR VALUE - Unobservable Input

FAIR VALUE - Unobservable Inputs (Details) - Derivative Liabilities - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Derivative Liabilities
Balance of recurring Level 3 assets at beginning of period	$ (211)	$ (365)	$ (365)	$ (140)
Derivative instruments entered into	0	(7)	(15)	(42)
Included in earnings - other non-interest income	0	(54)	169	(244)
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	$ (211)	$ (426)	$ (211)	$ (426)

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, 2020	Dec. 31, 2019
Impaired Loans: | Non-recurring
Information related to Level 3 non-recurring fair value measurement [Abstract]
Assets, fair value disclosure	$ 512	$ 1,554
Other real estate owned: | Non-recurring
Information related to Level 3 non-recurring fair value measurement [Abstract]
Assets, fair value disclosure	$ 586	$ 517
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	42.28%	20.80%
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	42.28%	20.80%
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	42.28%	20.80%
Commercial mortgages, other | Impaired Loans: | Non-recurring | Sales comparison
Information related to Level 3 non-recurring fair value measurement [Abstract]
Assets, fair value disclosure	$ 512	$ 1,554
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	13.30%	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	13.30%	10.00%
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	13.30%	10.00%
Commercial mortgages, other | Other real estate owned: | Non-recurring | Sales comparison
Information related to Level 3 non-recurring fair value measurement [Abstract]
Assets, fair value disclosure	$ 416	$ 111
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%	35.29%
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%	24.09%
Residential mortgages | Other real estate owned: | Non-recurring | Sales comparison
Information related to Level 3 non-recurring fair value measurement [Abstract]
Assets, fair value disclosure	$ 126	$ 284
Home equity lines and loans | Other real estate owned: | Non-recurring | Sales comparison
Information related to Level 3 non-recurring fair value measurement [Abstract]
Assets, fair value disclosure	$ 44	$ 122
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%
Derivative Liabilities | Recurring | Historical trend
Information related to Level 3 non-recurring fair value measurement [Abstract]
Liabilities, fair value disclosure	$ 211	$ 365
Derivative Liabilities | Recurring | Historical trend | Minimum
Information related to Level 3 non-recurring fair value measurement [Abstract]
Credit default rate	0.59%	7.30%
Derivative Liabilities | Recurring | Historical trend | Maximum
Information related to Level 3 non-recurring fair value measurement [Abstract]
Credit default rate	6.59%	7.30%
Derivative Liabilities | Recurring | Historical trend | Weighted Average
Information related to Level 3 non-recurring fair value measurement [Abstract]
Credit default rate	1.18%	7.30%

FAIR VALUE - Carrying Amounts a

FAIR VALUE - Carrying Amounts and Estimated Fair Values of Other Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Financial assets:
Cash and due from financial institutions	$ 35,327	$ 25,203
Interest-earning deposits in other financial institutions	114,575	96,701
Securities available for sale	396,300	284,090
Securities held to maturity	3,093	3,139
Accrued interest receivable	5,035	3,684
Recurring
Financial assets:
Securities available for sale	396,300	284,090
Derivative Asset	16,886	6,466
Financial liabilities:
Derivative Liabilities	17,097	6,831
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Financial assets:
Cash and due from financial institutions	35,327	25,203
Interest-earning deposits in other financial institutions	114,575	96,701
Equity investments	1,629	2,174
Securities available for sale	0	0
Securities held to maturity	0	0
FHLBNY and FRBNY stock	0	0
Loans, net and loans held for sale	0	0
Accrued interest receivable	1	63
Derivative Asset	0	0
Financial liabilities:
Demand, savings, and insured money market accounts	1,718,686	1,410,962
Time deposits	0	0
Accrued interest payable	10	27
Derivative Liabilities	0	0
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 available for sale	396,300	284,090
Securities held to maturity	2,684	2,094
FHLBNY and FRBNY stock	0	0
Loans, net and loans held for sale	0	0
Accrued interest receivable	1,194	885
Derivative Asset	16,886	6,466
Financial liabilities:
Demand, savings, and insured money market accounts	0	0
Time deposits	208,491	163,761
Accrued interest payable	250	272
Derivative Liabilities	16,886	6,466
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	662	0
Securities available for sale	0	0
Securities held to maturity	409	1,045
FHLBNY and FRBNY stock	0	0
Loans, net and loans held for sale	1,522,274	1,285,215
Accrued interest receivable	5,035	3,685
Derivative Asset	0	0
Financial liabilities:
Demand, savings, and insured money market accounts	0	0
Time deposits	0	0
Accrued interest payable	0	0
Derivative Liabilities	211	365
Recurring | Carrying Amount
Financial assets:
Cash and due from financial institutions	35,327	25,203
Interest-earning deposits in other financial institutions	114,575	96,701
Equity investments	2,291	2,174
Securities available for sale		284,090
Securities held to maturity	3,047	3,115
FHLBNY and FRBNY stock	3,150	3,099
Loans, net and loans held for sale	1,515,962	1,286,926
Accrued interest receivable	6,230	4,633
Derivative Asset	16,886	6,466
Financial liabilities:
Demand, savings, and insured money market accounts	1,718,686	1,410,962
Time deposits	205,503	161,176
Accrued interest payable	260	299
Derivative Liabilities	17,097	6,831
Recurring | Estimated Fair Value
Financial assets:
Cash and due from financial institutions	35,327	25,203
Interest-earning deposits in other financial institutions	114,575	96,701
Equity investments	2,291	2,174
Securities available for sale		284,090
Securities held to maturity	3,093	3,139
Loans, net and loans held for sale	1,522,274	1,285,215
Accrued interest receivable	6,230	4,633
Derivative Asset	16,886	6,466
Financial liabilities:
Demand, savings, and insured money market accounts	1,718,686	1,410,962
Time deposits	208,491	163,761
Accrued interest payable	260	299
Derivative Liabilities	$ 17,097	$ 6,831

LEASES - Narrative (Details)

LEASES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Lessee, Lease, Description [Line Items]
Operating lease, weighted average remaining lease term (in years)	10 years 6 months		10 years 6 months
Operating lease, weighted average discount rate	3.39%		3.39%
Operating lease, rent expense	$ 200		$ 700
Finance lease, weighted average remaining lease term (in years)	12 years 3 months 18 days		12 years 3 months 18 days
Finance lease, weighted average discount rate	3.35%		3.35%
1365 New Scotland Road, Slingerlands, New York | Director
Lessee, Lease, Description [Line Items]
Operating lease, rent expense	$ 13	$ 12	$ 40
Operating lease, monthly rent expense			3
2 Rush Street, Schenectady, New York | Director
Lessee, Lease, Description [Line Items]
Operating lease, rent expense	$ 26	$ 24	76	$ 69
Operating lease, monthly rent expense			$ 7

LEASES - Leased Branch Properti

LEASES - Leased Branch Properties (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Operating lease right-of-use asset	$ 8,713	$ 8,713
Less: accumulated amortization	(1,239)	(712)
Operating lease right-of-use-assets, net	$ 7,474	$ 8,001

LEASES - Maturities of Operatin

LEASES - Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
2020	$ 233
2021	930
2022	869
2023	889
2024	880
2025 and thereafter	5,347
Total minimum lease payments	9,148
Less: amount representing interest	(1,564)
Operating lease liabilities	$ 7,584	$ 8,084

LEASES - Premises and Equipment

LEASES - Premises and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Buildings	$ 5,572	$ 5,572
Less: accumulated depreciation	(1,791)	(1,541)
Net book value	$ 3,781	$ 4,031

LEASES - Future Minimum Lease P

LEASES - Future Minimum Lease Payment Obligations Under Capital Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
2020	$ 94
2021	388
2022	391
2023	391
2024	391
2025 and thereafter	3,250
Total minimum lease payments	4,905
Less: amount representing interest	(995)
Present value of net minimum lease payments	$ 3,910	$ 4,085

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
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	11,237		11,237		10,866
Aggregate amortization expense	120	$ 151	371	$ 465
Finite-lived intangible assets, future amortization expense [Abstract]
2020	113		113
2021	258		258
2022	0		0
2023	0		0
2024	0		0
Total	371		371
Core deposit intangibles
Finite-lived intangible assets, net [Abstract]
Balance Acquired			5,975		5,975
Accumulated Amortization	5,938		5,938		5,832
Other customer relationship intangibles
Finite-lived intangible assets, net [Abstract]
Balance Acquired			5,633		5,633
Accumulated Amortization	$ 5,299		$ 5,299		$ 5,034

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	Apr. 23, 2020	Feb. 04, 2020	Sep. 30, 2020	Dec. 31, 2019
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Participating credit facility receivable, ownership interest, amount		$ 4,200,000
Participating credit facility receivable, amount		36,000,000
Loss contingency, damages sought		$ 4,200,000
Proceeds from participation agreement	$ 461,309
Commitments to make loans | Fixed Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet contractual amounts of financial instruments			$ 31,698,000	$ 15,560,000
Commitments to make loans | Variable Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet contractual amounts of financial instruments			31,428,000	25,233,000
Unused lines of credit | Fixed Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet contractual amounts of financial instruments			1,191,000	1,062,000
Unused lines of credit | Variable Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet contractual amounts of financial instruments			268,784,000	229,137,000
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
Standby letters of credit | Variable Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet contractual amounts of financial instruments			$ 15,652,000	$ 16,272,000

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (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, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Changes in accumulated other comprehensive income or loss by component, net of tax [Roll Forward]
Beginning balances	$ 194,589	$ 178,387	$ 182,627	$ 165,029
Other comprehensive income before reclassification	(516)	2,662	7,389	8,109
Amounts reclassified from accumulated other comprehensive income	16	13	52	26
Total other comprehensive income (loss)	(500)	2,675	7,441	8,135
Ending balances	197,005	182,044	197,005	182,044
Total
Changes in accumulated other comprehensive income or loss by component, net of tax [Roll Forward]
Beginning balances	2,142	(5,951)	(5,799)	(11,411)
Total other comprehensive income (loss)	(500)	2,675	7,441	8,135
Ending balances	1,642	(3,276)	1,642	(3,276)
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	9,273	787	1,368	(4,646)
Other comprehensive income before reclassification	(516)	2,662	7,389	8,109
Amounts reclassified from accumulated other comprehensive income	0	0	0	(14)
Total other comprehensive income (loss)	(516)	2,662	7,389	8,095
Ending balances	8,757	3,449	8,757	3,449
Defined Benefit and Other Benefit Plans
Changes in accumulated other comprehensive income or loss by component, net of tax [Roll Forward]
Beginning balances	(7,131)	(6,738)	(7,167)	(6,765)
Other comprehensive income before reclassification	0	0	0	0
Amounts reclassified from accumulated other comprehensive income	16	13	52	40
Total other comprehensive income (loss)	16	13	52	40
Ending balances	$ (7,115)	$ (6,725)	$ (7,115)	$ (6,725)

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Details about Accumulated Other Comprehensive Income Components (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income tax expense (benefit)	$ 1,456	$ 176	$ 3,315	$ 2,443
Pension and other employee benefits	1,245	1,470	4,095	4,488
Net income	5,711	1,956	14,029	11,405
Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net income	16	13	52	26
Accumulated Other Comprehensive Income (Loss) | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Debt and Equity Securities, Realized Gain (Loss)	0	0	0	(19)
Income tax expense (benefit)	0	0	0	5
Net income	0	0	0	(14)
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	77	72	231	218
Accumulated Defined Benefit Plans Adjustment Attributable to Parent | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income tax expense (benefit)	(6)	(4)	(14)	(13)
Net income	$ 16	$ 13	$ 52	$ 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, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Disaggregation of Revenue [Line Items]
Net gains (losses) on sales of OREO	$ 6	$ (1)	$ (71)	$ (87)
Net gains on sales of loans held for sale	553	69	916	146
Net gains on security transactions	0	0	0	19
Changes in fair value of equity investments	57	(10)	(33)	106
Income from bank owned life insurance	14	17	147	48
Other	471	367	1,940	1,177
Total non-interest income	5,339	4,956	15,150	14,967
Overdraft fees
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	668	959	1,894	2,703
Other
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	72	182	400	627
Interchange revenue from debit card transactions
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	1,082	1,058	2,989	3,113
WMG fee income
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	2,416	2,315	6,968	7,115
CFS fee and commission income
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	172	145	502	502
Net gains (losses) on sales of OREO
Disaggregation of Revenue [Line Items]
Net gains (losses) on sales of OREO	6	(1)	(71)	(87)
Net gains on sales of loans
Disaggregation of Revenue [Line Items]
Net gains on sales of loans held for sale	553	69	916	146
Loan servicing fees
Disaggregation of Revenue [Line Items]
Loan servicing fees	32	25	88	76
Sale of securities
Disaggregation of Revenue [Line Items]
Net gains on security transactions				19
Income from bank-owned life insurance
Disaggregation of Revenue [Line Items]
Income from bank owned life insurance	14	17	147	48
Other
Disaggregation of Revenue [Line Items]
Other	267	197	1,350	599
Core Banking
Disaggregation of Revenue [Line Items]
Changes in fair value of equity investments	71	3	49	103
Total non-interest income	2,818	2,564	7,795	7,544
Core Banking | Overdraft fees
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	668	959	1,894	2,703
Core Banking | Other
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	72	182	400	627
Core Banking | Interchange revenue from debit card transactions
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	1,082	1,058	2,989	3,113
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]
Net gains (losses) on sales of OREO	6	(1)	(71)	(87)
Core Banking | Net gains on sales of loans
Disaggregation of Revenue [Line Items]
Net gains on sales of loans held for sale	553	69	916	146
Core Banking | Loan servicing fees
Disaggregation of Revenue [Line Items]
Loan servicing fees	32	25	88	76
Core Banking | Sale of securities
Disaggregation of Revenue [Line Items]
Net gains on security transactions				19
Core Banking | Income from bank-owned life insurance
Disaggregation of Revenue [Line Items]
Income from bank owned life insurance	14	17	147	48
Core Banking | Other
Disaggregation of Revenue [Line Items]
Other	320	252	1,383	796
WMG
Disaggregation of Revenue [Line Items]
Changes in fair value of equity investments	0	0	0	0
Total non-interest income	2,416	2,315	6,968	7,115
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	2,416	2,315	6,968	7,115
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]
Net gains (losses) on sales of OREO	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]
Loan servicing fees	0	0	0	0
WMG | Sale of securities
Disaggregation of Revenue [Line Items]
Net gains on security transactions				0
WMG | Income from bank-owned life insurance
Disaggregation of Revenue [Line Items]
Income from bank owned life insurance	0	0	0	0
WMG | Other
Disaggregation of Revenue [Line Items]
Other	0	0	0	0
Holding Company, CFS, and CRM
Disaggregation of Revenue [Line Items]
Changes in fair value of equity investments	(14)	(13)	(82)	3
Total non-interest income	105	77	387	308
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	172	145	502	502
Holding Company, CFS, and CRM | Net gains (losses) on sales of OREO
Disaggregation of Revenue [Line Items]
Net gains (losses) on sales of OREO	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]
Loan servicing fees	0	0	0	0
Holding Company, CFS, and CRM | Sale of securities
Disaggregation of Revenue [Line Items]
Net gains on security transactions				0
Holding Company, CFS, and CRM | Income from bank-owned life insurance
Disaggregation of Revenue [Line Items]
Income from bank owned life insurance	0	0	0	0
Holding Company, CFS, and CRM | Other
Disaggregation of Revenue [Line Items]
Other	$ (53)	$ (55)	$ (33)	$ (197)

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, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
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	322	379	966	1,136
Expected return on plan assets	(610)	(554)	(1,830)	(1,661)
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	49	147	147
Net periodic pension benefit	(239)	(126)	(717)	(378)
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	10	13	30	39
Expected return on plan assets	0	0	0	0
Amortization of unrecognized prior service cost	0	0	0	0
Amortization of unrecognized net loss	3	1	9	3
Net periodic pension benefit	13	14	39	42
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	2	4	6	10
Expected return on plan assets	0	0	0	0
Amortization of unrecognized prior service cost	(55)	(55)	(165)	(165)
Amortization of unrecognized net loss	25	22	75	68
Net periodic pension benefit	$ (28)	$ (29)	$ (84)	$ (87)

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)segment	Sep. 30, 2019USD ($)	Dec. 31, 2019USD ($)
Segment Reporting Information [Line Items]
Number of primary business segments | segment			2
Reportable segments and reconciliation to consolidated results [Abstract]
Interest and dividend income	$ 16,714	$ 16,808	$ 49,570	$ 50,155
Interest expense	845	1,666	3,048	4,745
Net interest income	15,869	15,142	46,522	45,410
Provision for loan losses	679	4,441	3,989	5,684
Net interest income after provision for loan losses	15,190	10,701	42,533	39,726
Total non-interest income	5,339	4,956	15,150	14,967
Other non-interest expenses	13,362	13,525	40,339	40,845
Income (loss) before income tax expense (benefit)	7,167	2,132	17,344	13,848
Income tax expense (benefit)	1,456	176	3,315	2,443
Net income	5,711	1,956	14,029	11,405
Segment assets	2,165,014	1,793,643	2,165,014	1,793,643	$ 1,787,827
Core Banking
Reportable segments and reconciliation to consolidated results [Abstract]
Total non-interest income	2,818	2,564	7,795	7,544
Operating Segments | Core Banking
Reportable segments and reconciliation to consolidated results [Abstract]
Interest and dividend income	16,701	16,787	49,527	50,108
Interest expense	845	1,666	3,048	4,745
Net interest income	15,856	15,121	46,479	45,363
Provision for loan losses	679	4,441	3,989	5,684
Net interest income after provision for loan losses	15,177	10,680	42,490	39,679
Total non-interest income	2,818	2,564	7,795	7,544
Other non-interest expenses	11,528	11,704	34,690	35,253
Income (loss) before income tax expense (benefit)	6,467	1,540	15,595	11,970
Income tax expense (benefit)	1,271	17	2,884	1,934
Net income	5,196	1,523	12,711	10,036
Segment assets	2,156,025	1,784,692	2,156,025	1,784,692
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
Total non-interest income	2,416	2,315	6,968	7,115
Other non-interest expenses	1,565	1,559	4,814	4,705
Income (loss) before income tax expense (benefit)	851	756	2,154	2,410
Income tax expense (benefit)	218	193	552	615
Net income	633	563	1,602	1,795
Segment assets	3,153	3,410	3,153	3,410
Intersegment Eliminations
Reportable segments and reconciliation to consolidated results [Abstract]
Interest and dividend income	13	21	43	47
Interest expense	0	0	0	0
Net interest income	13	21	43	47
Provision for loan losses	0	0	0	0
Net interest income after provision for loan losses	13	21	43	47
Total non-interest income	105	77	387	308
Other non-interest expenses	269	262	835	887
Income (loss) before income tax expense (benefit)	(151)	(164)	(405)	(532)
Income tax expense (benefit)	(33)	(34)	(121)	(106)
Net income	(118)	(130)	(284)	(426)
Segment assets	$ 5,836	$ 5,541	$ 5,836	$ 5,541

STOCK COMPENSATION (Details)

STOCK COMPENSATION (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended		3 Months Ended		9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Restricted Stock
Shares [Roll Forward]
Nonvested, Beginning Balance (in shares)	33,575		29,816		33,575
Granted (in shares)			0		255
Vested (in shares)			(808)		(4,710)
Forfeited or cancelled (in shares)			0		(112)
Nonvested, Ending Balance (in shares)			29,008		29,008
Weighted-Average Grant Date Fair Value [Roll Forward]
Nonvested, Beginning Balance (in dollars per share)	$ 43.24		$ 43.34		$ 43.24
Granted (in dollars per share)			0		39.35
Vested (in dollars per share)			42.53		42.24
Forfeitures or cancelled (in dollars per share)			0		44.72
Nonvested, Ending Balance (in dollars per share)			$ 43.36		$ 43.36
Total unrecognized compensation cost related to nonvested shares granted under the Plan			$ 900		$ 900
Weighted-average period for recognition (in years)					3 years 2 months 4 days
Total fair value of shares vested					$ 159	$ 32
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 (in months)					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)	7,923	8,465
Expenses related to stock based compensation recognized			$ 67	$ 79	$ 232	$ 256