First United (FUNC) 10-Q9 Nov 212021 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2021	Oct. 31, 2021
Document and Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Document Transition Report	false
Current Fiscal Year End Date	--12-31
Entity File Number	0-14237
Entity Registrant Name	First United Corporation
Entity Incorporation, State or Country Code	MD
Entity Tax Identification Number	52-1380770
Entity Address, Address Line One	19 South Second Street
Entity Address, City or Town	Oakland
Entity Address, State or Province	MD
Entity Address, Postal Zip Code	21550-0009
City Area Code	800
Local Phone Number	470-4356
Title of 12(b) Security	Common Stock
Trading Symbol	FUNC
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		6,177,941
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Entity Central Index Key	0000763907
Amendment Flag	false

Consolidated Statement of Finan

Consolidated Statement of Financial Condition - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Assets
Cash and due from banks	$ 129,062	$ 146,673
Interest bearing deposits in banks	5,876	2,759
Cash and cash equivalents	134,938	149,432
Investment securities - available for sale (at fair value)	235,564	226,885
Investment securities - held to maturity (fair value $71,707 at September 30, 2021 and $77,612 at December 31, 2020)	61,979	68,263
Restricted investment in bank stock, at cost	1,029	4,468
Loans held for sale	348	3,546
Loans	1,161,868	1,167,812
Unearned fees	(1,171)	(1,730)
Allowance for loan losses	(16,906)	(16,486)
Net loans	1,143,791	1,149,596
Premises and equipment, net	35,213	36,863
Goodwill	11,004	11,004
Bank owned life insurance	44,851	43,974
Deferred tax assets	7,946	7,972
Other real estate owned, net	6,663	9,386
Operating lease asset	2,331	2,408
Accrued interest receivable and other assets	22,899	19,617
Total Assets	1,708,556	1,733,414
Liabilities:
Non-interest bearing deposits	491,441	420,427
Interest bearing deposits	953,053	1,001,939
Total deposits	1,444,494	1,422,366
Short-term borrowings	72,396	49,160
Long-term borrowings	30,929	100,929
Operating lease liability	2,854	2,958
Accrued interest payable and other liabilities	23,103	26,044
Dividends payable	993	910
Total Liabilities	1,574,769	1,602,367
Shareholders' Equity:
Common Stock - par value $0.01 per share; Authorized 25,000,000 shares; issued and outstanding 6,617,941 shares at September 30, 2021 and 6,992,911 at December 31, 2020	66	70
Surplus	23,522	30,149
Retained earnings	138,931	129,691
Accumulated other comprehensive loss	(28,732)	(28,863)
Total Shareholders' Equity	133,787	131,047
Total Liabilities and Shareholders' Equity	$ 1,708,556	$ 1,733,414

Consolidated Statement of Fin_2

Consolidated Statement of Financial Condition (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Consolidated Statement of Financial Condition [Abstract]
Held-to-maturity securities, fair value	$ 71,707	$ 77,612
Common stock, Par value	$ 0.01	$ 0.01
Common Stock, Shares Authorized	25,000,000	25,000,000
Common Stock, Shares, Issued	6,617,941	6,992,911
Common Stock, Shares, Outstanding	6,617,941	6,992,911

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Interest income
Interest and fees on loans	$ 13,667	$ 12,940	$ 39,496	$ 39,192
Interest on investment securities: Taxable	880	960	2,864	3,612
Interest on investment securities: Exempt from federal income tax	266	276	809	809
Total investment income	1,146	1,236	3,673	4,421
Other	97	77	239	360
Total interest income	14,910	14,253	43,408	43,973
Interest expense
Interest on deposits	732	1,515	2,877	4,997
Interest on short-term borrowings	17	19	67	68
Interest on long-term borrowings	536	817	1,840	2,463
Total interest expense	1,285	2,351	4,784	7,528
Net interest income	13,625	11,902	38,624	36,445
Provision for loan losses	(597)	160	68	4,981
Net interest income after provision for loan losses	14,222	11,742	38,556	31,464
Other operating income
Net gains on investments, available for sale		575	154	622
Net gains on investments, held to maturity	(54)		(54)	60
Gains on sale of residential mortgage loans	136	734	996	1,480
Gains/(losses) on disposal of fixed assets		(133)	16	(151)
Net gains	82	1,176	1,112	2,011
Total other income	4,523	3,978	13,586	11,411
Total other operating income	4,605	5,154	14,698	13,422
Other operating expenses
Salaries and employee benefits	5,719	5,378	16,214	16,244
FDIC premiums	209	201	575	404
Equipment	1,032	978	2,837	2,871
Occupancy	684	707	2,102	2,200
Data processing	819	1,130	2,420	3,155
Marketing	129	122	408	405
Professional services	615	602	3,276	2,506
Contract labor	153	180	486	480
Line rentals	123	216	606	654
Other real estate owned	150	6	(460)	3
Investor relations	116	54	546	1,160
Settlement expense			3,300
FHLB prepayment penalty	2,368		2,368
Other	910	966	2,308	2,890
Total other operating expenses	13,027	10,540	36,986	32,972
Income before income tax expense	5,800	6,356	16,268	11,914
Provision for income tax expense	1,412	1,396	4,047	2,629
Net Income	$ 4,388	$ 4,960	$ 12,221	$ 9,285
Basic net income per share	$ 0.66	$ 0.70	$ 1.81	$ 1.32
Diluted net income per share	$ 0.66	$ 0.70	$ 1.81	$ 1.32
Weighted average number of basic shares outstanding	6,617	6,988	6,741	7,008
Weighted average number of diluted shares outstanding	6,624	6,993	6,746	7,019
Dividends declared per common share	$ 0.15	$ 0.13	$ 0.45	$ 0.39
Service Charges on Deposit Accounts [Member]
Other operating income
Total other income	$ 475	$ 447	$ 1,292	$ 1,439
Other Service Charges [Member]
Other operating income
Total other income	232	195	664	517
Trust Department [Member]
Other operating income
Total other income	2,166	1,871	6,441	5,355
Debit Card Income [Member]
Other operating income
Total other income	900	738	2,623	2,052
Bank Owned Life Insurance [Member]
Other operating income
Total other income	298	373	877	961
Brokerage Commissions [Member]
Other operating income
Total other income	229	234	854	713
Other [Member]
Other operating income
Total other income	$ 223	$ 120	$ 835	$ 374

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Consolidated Statement of Comprehensive Income [Abstract]
Net Income	$ 4,388	$ 4,960	$ 12,221	$ 9,285
Other comprehensive loss, net of tax and reclassification adjustments:
Net unrealized gains/(losses) on investments with OTTI	513	481	2,286	(1,025)
Net unrealized (losses)/gains on all other AFS securities	(518)	(656)	(3,799)	1,336
Net unrealized gains on HTM securities	31	54	110	548
Net unrealized gains/(losses) on cash flow hedges	79	72	450	(972)
Net unrealized (losses)/gains on pension	(424)	1,647	919	131
Net unrealized gains on SERP	55	34	165	102
Other comprehensive (loss)/income, net of tax	(264)	1,632	131	120
Comprehensive income	$ 4,124	$ 6,592	$ 12,352	$ 9,405

Consolidated Statement of Chang

Consolidated Statement of Changes in Shareholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Surplus [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]	Total
Balance at Dec. 31, 2019	$ 71	$ 32,359	$ 119,481	$ (25,971)	$ 125,940
Net income			1,755		1,755
Other comprehensive income/(loss)				(5,632)	(5,632)
Common stock issued		52			52
Stock based compensation		98			98
Stock repurchase	(1)	(2,753)			(2,754)
Common stock dividend declared			(910)		(910)
Balance at Mar. 31, 2020	70	29,756	120,326	(31,603)	118,549
Balance at Dec. 31, 2019	71	32,359	119,481	(25,971)	125,940
Net income					9,285
Other comprehensive income/(loss)					120
Balance at Sep. 30, 2020	70	29,975	126,043	(25,851)	130,237
Balance at Mar. 31, 2020	70	29,756	120,326	(31,603)	118,549
Net income			2,570		2,570
Other comprehensive income/(loss)				4,120	4,120
Common stock issued		47			47
Stock based compensation		71			71
Common stock dividend declared			(904)		(904)
Balance at Jun. 30, 2020	70	29,874	121,992	(27,483)	124,453
Net income			4,960		4,960
Other comprehensive income/(loss)				1,632	1,632
Common stock issued		49			49
Stock based compensation		52			52
Common stock dividend declared			(909)		(909)
Balance at Sep. 30, 2020	70	29,975	126,043	(25,851)	130,237
Balance at Dec. 31, 2020	70	30,149	129,691	(28,863)	131,047
Net income			3,430		3,430
Other comprehensive income/(loss)				(4,335)	(4,335)
Common stock issued		46			46
Stock based compensation		50			50
Common stock dividend declared			(1,049)		(1,049)
Balance at Mar. 31, 2021	70	30,245	132,072	(33,198)	129,189
Balance at Dec. 31, 2020	70	30,149	129,691	(28,863)	131,047
Net income					12,221
Other comprehensive income/(loss)					131
Balance at Sep. 30, 2021	66	23,522	138,931	(28,732)	133,787
Balance at Mar. 31, 2021	70	30,245	132,072	(33,198)	129,189
Net income			4,403		4,403
Other comprehensive income/(loss)				4,730	4,730
Common stock issued		56			56
Stock based compensation		296			296
Stock repurchase	(4)	(7,175)			(7,179)
Common stock dividend declared			(939)		(939)
Balance at Jun. 30, 2021	66	23,422	135,536	(28,468)	130,556
Net income			4,388		4,388
Other comprehensive income/(loss)				(264)	(264)
Common stock issued		57			57
Stock based compensation		43			43
Common stock dividend declared			(993)		(993)
Balance at Sep. 30, 2021	$ 66	$ 23,522	$ 138,931	$ (28,732)	$ 133,787

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Shareholders' Equity (Parenthetical) - $ / shares	3 Months Ended
	Sep. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020
Consolidated Statement of Changes in Shareholders' Equity [Abstract]
Common stock issued, shares	3,261	2,956	3,465	2,167
Stock repurchase, shares	400,000			145,291
Common stock dividend declared per share	$ 0.15	$ 0.15	$ 0.13	$ 0.13

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Operating activities
Net income	$ 12,221	$ 9,285
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	68	4,981
Depreciation	2,453	2,463
Stock based compensation	445	221
Gains on sales of other real estate owned	(594)	(93)
Write-(ups)\downs of other real estate owned	(160)	102
Originations of loans held for sale	(23,618)	(54,039)
Proceeds from sale of loans held for sale	27,758	52,057
Gains from sale of loans held for sale	(942)	(1,480)
(Gains)/losses on disposal of fixed assets	(16)	151
Net amortization of investment securities discounts and premiums- AFS	790	212
Net amortization of investment securities discounts and premiums- HTM	276	225
Gains on sales/calls of investment securities - AFS	(154)	(622)
Losses/(gains) on investment securities - HTM	54	(60)
Earnings on Bank owned life insurance	(877)	(961)
Amortization of deferred loan fees	(3,228)	(1,908)
Operating lease asset	77	216
Increase in accrued interest receivable and other assets	(1,638)	(2,624)
Deferred tax (benefit)/expense	(48)
Operating lease liability	(104)	(228)
Increase in accrued interest payable and other liabilities	(2,326)	(96)
Net cash provided by operating activities	10,437	7,802
Investing activities
Proceeds from maturities/calls of investment securities - AFS	40,045	40,572
Proceeds from maturities/calls of investment securities - HTM	12,286	43,226
Proceeds from sales of investment securities - AFS	13,687	30,831
Purchases of investment securities - AFS	(65,101)	(92,440)
Purchases of investment securities - HTM	(6,332)	(18,633)
Proceeds from sales of other real estate owned	3,477	514
Proceeds from disposal of fixed assets	39	728
Net decrease/(increase) in restricted stock	3,439	(53)
Net decrease/(increase) in loans	67,908	(139,367)
Purchases of loans	(58,943)
Purchases of premises and equipment	(826)	(1,322)
Net cash provided by/(used in) investing activities	9,679	(135,944)
Financing activities
Net increase in deposits	22,128	235,253
Issuance of common stock	103	148
Cash dividends on common stock	(2,898)	(2,739)
Net increase in short-term borrowings	23,236	3,861
Stock repurchase	(7,179)	(2,754)
Net decrease in long-term borrowings	(70,000)
Net cash (used in)/provided by financing activities	(34,610)	233,769
(Decrease)/increase in cash and cash equivalents	(14,494)	105,627
Cash and cash equivalents at beginning of the year	149,432	49,979
Cash and cash equivalents at end of period	134,938	155,606
Supplemental information
Interest paid	5,033	7,610
Taxes paid	$ 4,637	625
Non-cash investing activities:
Transfers from loans to other real estate owned		$ 183

Basis of Presentation

Basis of Presentation	9 Months Ended
Basis of Presentation	Sep. 30, 2021
Basis of Presentation [Abstract]
Basis of Presentation	Note 1 – Basis of Presentation The accompanying unaudited consolidated financial statements of First United Corporation and its consolidated subsidiaries, including First United Bank & Trust (the “Bank”), have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information, as required by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 270, Interim Reporting As used in these notes, the terms “the Corporation” “we”, “us”, and “our” refer to First United Corporation and, unless the context clearly requires otherwise, its consolidated subsidiaries. The Corporation has evaluated events and transactions occurring subsequent to the statement of financial condition date of September 30, 2021 for items that should potentially be recognized or disclosed in these financial statements.

COVID-19

COVID-19	9 Months Ended
COVID-19	Sep. 30, 2021
COVID-19 [Abstract]
COVID-19	Note 2 – COVID-19 The COVID-19 pandemic has adversely impacted our business and financial results and that of many of our customers, and the ultimate impact will depend on future developments, which are highly uncertain, cannot be predicted, and are largely outside of our control, including the scope and duration of the pandemic and actions taken by governmental authorities in response to the pandemic. The COVID-19 pandemic has created extensive disruptions to the global and U.S. economies and to the lives of individuals throughout the world. Governments, businesses, and the public are taking unprecedented actions to contain the spread of COVID-19 and to mitigate its effects, including closures of businesses and schools, fiscal and monetary stimulus, and legislation designed to deliver financial aid and other relief. While the scope, duration, and full effects of COVID-19 are not fully known, the pandemic and the efforts to contain it have disrupted global economic activity, adversely affected the functioning of financial markets, impacted market interest rates, increased economic and market uncertainty, and disrupted trade and supply chains. Congress, the President, and the Board of Governors of the Federal Reserve System (the “Federal Reserve”) have taken several actions designed to cushion the economic fallout. Most notably, the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”), a $2 trillion legislative package, was signed into law at the end of March 2020. The goal of the CARES Act is to prevent a severe economic downturn through various measures, including direct financial aid to American families and economic stimulus to significantly impacted industry sectors, such as by providing funds for loans under the Paycheck Protection Program (the “PPP”) administered by the Small Business Administration (the “SBA”). Section 4013 of the CARES Act, “Temporary Relief from Troubled Debt Restructurings,” provides banks the option to temporarily suspend certain requirements under U.S. GAAP related to trouble debt restructurings (“TDRs”) for a limited period of time to account for the effects of COVID-19. Additionally, the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act (the “Economic Aid Act”) was enacted on December 27, 2020 and provided for a second round of PPP loans. The PPP Extension Act of 2021, which was enacted on March 30, 2021, extended the PPP application deadline to May 31, 2021 and provided the SBA with additional time to process applications through June 30, 2021. Also, the Consolidated Appropriations Act (the “CAA”) passed on December 27, 2020, which, among other things, extended the provisions of Section 4013 of the CARES Act to January 1, 2022. The Federal Reserve’s actions have included cutting the federal funds rate 150 basis points and targeting a 0 to 25 basis point rate. In addition to the general impact of the COVID-19 pandemic, certain provisions of the CARES Act as well as other legislative and regulatory relief efforts are expected to have a material impact on the Corporation’s operations. During the first nine months of 2021, we continued to assist our business customers with the PPP loan forgiveness process and to originate additional PPP loans through the third round of funding. We remained diligent in protecting our associates and customers from the lingering effects of the pandemic, delaying opening our lobbies until April 1, 2021. During the third quarter, we made the decision to reclose our lobbies as COVID cases increased in most of our markets and staffing was at reduced levels. Many of our sales and support employees continue to work remotely as we have adjusted to a hybrid work environment. We have continued to monitor our market areas, maintaining travel protocols and utilizing safety precautions while continuing to provide full banking services to our customers. Paycheck Protection Program The Corporation continues to actively participate in the PPP. On January 19, 2021, the SBA implemented a third round of funding for PPP loans. During 2020, the Corporation originated a total of $148.5 million in PPP loans under the first and second rounds of funding, consisting of 1,174 loans with an average loan size of $162 thousand. During 2021, the Corporation originated a total of $66.1 million in PPP loans under the third round of funding, consisting of 870 loans with an average loan size of $80 thousand. Net PPP origination fees recognized in the first nine months of 2021 were $3.2 million due to amortization and forgiveness, compared to $2.4 million in 2020. During 2020, 290 PPP loans, totaling $34.5 million were forgiven, resulting in 885 loans with a remaining balance of $114.0 million at December 31, 2020. During the first nine months of 2021, an additional 1,384 PPP loans originated under all three rounds, with an aggregate principal balance of $150.0 million, were forgiven, resulting in 371 loans with a total remaining balance of $30.3 million at September 30, 2021. Of the 2,046 PPP loans originated by the Corporation since the PPP’s inception, 1,675 loans, totaling $184.9 million, have been forgiven through the end of third quarter 2021, representing 86% of the number of loans originated and 82% of originated principal balances. COVID Modifications While the COVID-19 pandemic has had an impact on most industries, some have been more affected than others. In accordance with Section 4013 of the CARES Act and related regulatory pronouncements, we have not accounted for modifications of loans affected by the pandemic as troubled debt restructurings (“TDRs”) nor have we designated them as past due or nonaccrual. As of October 15, 2021, modified loans not treated as TDRs consisted of eleven commercial loans relating to real estate rental, food services and health care sectors and one mortgage loan, with an aggregate balance of $9.9 million. These loans are scheduled to return to contractual payment terms within the next quarter.

Earnings Per Common Share

Earnings Per Common Share	9 Months Ended
Earnings Per Common Share	Sep. 30, 2021
Earnings Per Common Share [Abstract]
Earnings Per Common Share	Note 3 – Earnings Per Common Share Basic earnings per common share is derived by dividing net income available to common shareholders by the weighted-average number of common shares outstanding during the period and does not include the effect of any potentially dilutive common stock equivalents. Diluted earnings per share is derived by dividing net income available to common shareholders by the weighted-average number of shares outstanding, adjusted for the dilutive effect of outstanding common stock equivalents, such as restricted stock units (“RSUs”). At September 30, 2021, there were RSUs relating to 7,073 time-vested shares of common stock outstanding. There were no anti-dilutive shares at September 30, 2021 or 2020. The following tables set forth the calculation of basic and diluted earnings per common share for the nine and three months periods ended September 30, 2021 and 2020: Nine months ended September 30, 2021 2020 Average Per Share Average Per Share (in thousands, except for per share amount) Income Shares Amount Income Shares Amount Basic Earnings Per Share: Net income $ 12,221 6,741 $ 1.81 $ 9,285 7,008 $ 1.32 Diluted Earnings Per Share: Net income $ 12,221 6,746 $ 1.81 $ 9,285 7,019 $ 1.32 Three months ended September 30, 2021 2020 Average Per Share Average Per Share (in thousands, except for per share amount) Income Shares Amount Income Shares Amount Basic Earnings Per Share: Net income $ 4,388 6,617 $ 0.66 $ 4,960 6,988 $ 0.70 Diluted Earnings Per Share: Net income $ 4,388 6,624 $ 0.66 $ 4,960 6,993 $ 0.70

Investments

Investments	9 Months Ended
Investments	Sep. 30, 2021
Investments [Abstract]
Investments	Note 4 – Investments The following table shows a comparison of amortized cost and fair values of investment securities at September 30, 2021 and December 31, 2020: (in thousands) Amortized Gross Gross Fair OTTI September 30, 2021 Available for Sale: U.S. government agencies $ 55,527 $ 235 $ 2,028 $ 53,734 $ — Residential mortgage-backed agencies 30,936 21 603 30,354 — Commercial mortgage-backed agencies 55,980 224 695 55,509 — Collateralized mortgage obligations 70,766 104 1,791 69,079 — Obligations of states and political subdivisions 9,402 394 — 9,796 — Collateralized debt obligations 18,586 95 1,589 17,092 (715) Total available for sale $ 241,197 $ 1,073 $ 6,706 $ 235,564 $ (715) Held to Maturity: Residential mortgage-backed agencies $ 32,113 $ 882 $ 394 $ 32,601 $ — Commercial mortgage-backed agencies 9,697 335 — 10,032 — Obligations of states and political subdivisions 20,169 8,905 — 29,074 — Total held to maturity $ 61,979 $ 10,122 $ 394 $ 71,707 $ — December 31, 2020 Available for Sale: U.S. government agencies $ 75,856 $ 899 $ 322 $ 76,433 $ — Residential mortgage-backed agencies 22,999 — 100 22,899 — Commercial mortgage-backed agencies 32,549 529 36 33,042 — Collateralized mortgage obligations 70,372 266 1 70,637 — Obligations of states and political subdivisions 10,144 470 — 10,614 — Collateralized debt obligations 18,544 — 5,284 13,260 (3,839) Total available for sale $ 230,464 $ 2,164 $ 5,743 $ 226,885 $ (3,839) Held to Maturity: Residential mortgage-backed agencies $ 34,597 $ 1,173 $ 38 $ 35,732 $ — Commercial mortgage-backed agencies 11,716 587 — 12,303 — Collateralized mortgage obligations 1,348 58 — 1,406 — Obligations of states and political subdivisions 20,602 7,569 — 28,171 — Total held to maturity $ 68,263 $ 9,387 $ 38 $ 77,612 $ — The following table shows the Corporation’s investment securities with gross unrealized losses and fair values at September 30, 2021 and December 31, 2020, aggregated by investment category and the length of time that individual securities have been in a continuous unrealized loss position: Less than 12 months 12 months or more (in thousands) Fair Unrealized Number of Fair Unrealized Number of September 30, 2021 Available for Sale: U.S. government agencies $ — $ — — $ 34,325 $ 2,028 6 Residential mortgage-backed agencies 20,582 603 2 — — — Commercial mortgage-backed agencies 41,647 480 5 7,725 215 1 Collateralized mortgage obligations 65,329 1,791 8 — — — Collateralized debt obligations — — — 10,397 1,589 5 Total available for sale $ 127,558 $ 2,874 15 $ 52,447 $ 3,832 12 Held to Maturity: Residential mortgage-backed agencies 8,500 394 3 — — — Total held to maturity $ 8,500 $ 394 3 $ — $ — — December 31, 2020 Available for Sale: U.S. government agencies $ 39,611 $ 322 7 $ — $ — — Residential mortgage-backed agencies 22,899 100 2 — — — Commercial mortgage-backed agencies 16,034 36 1 — — — Collateralized mortgage obligations 39,628 1 4 — — — Collateralized debt obligations — — — 13,260 5,284 9 Total available for sale $ 118,172 $ 459 14 $ 13,260 $ 5,284 9 Held to Maturity: Residential mortgage-backed agencies $ 2,973 $ 38 1 $ — $ — — Total held to maturity $ 2,973 $ 38 1 $ — $ — — Management systematically evaluates securities for impairment on a quarterly basis. Based upon application of accounting guidance for subsequent measurement in ASC Topic 320 (ASC Section 320-10-35), management assesses whether (a) the Corporation has the intent to sell a security being evaluated and (b) it is more likely than not that the Corporation will be required to sell the security prior to the anticipated recovery of any decline in fair value. If neither applies, then any decline in the fair value below the security’s cost that is considered an other-than-temporary decline is split into two components. The first component is the loss attributable to declining credit quality. Credit losses are recognized in earnings as realized losses in the period in which the impairment determination is made. The second component consists of all other losses, which are recognized in other comprehensive loss. In estimating other than temporary impairment (“OTTI”) losses, management considers (1) the length of time and the extent to which the fair value has been less than cost, (2) adverse conditions specifically related to the security, an industry, or a geographic area, (3) the historic and implied volatility of the fair value of the security, (4) changes in the rating of the security by a rating agency, (5) recoveries or additional declines in fair value subsequent to the balance sheet date, (6) failure of the issuer of the security to make scheduled interest or principal payments, and (7) the payment structure of the debt security and the likelihood of the issuer being able to make payments that increase in the future. Management also monitors cash flow projections for securities that are considered beneficial interests under the guidance of ASC Subtopic 325-40, Investments – Other – Beneficial Interests in Securitized Financial Assets Management believes that the valuation of certain securities is a critical accounting policy that requires significant estimates in preparation of the Corporation’s consolidated financial statements. Management utilizes an independent third party to prepare both the impairment valuations and fair value determinations for the Corporation’s collateralized debt obligation (“CDO”) portfolio consisting of pooled trust preferred securities. See Note 7 for a discussion of the methodology used by management to determine the fair values of these securities. Based upon a review of credit quality and the cash flow tests performed by the independent third party, management determined that there were no securities that had credit-related OTTI charges during the first nine months of 2021 or 2020. The Corporation believes that the investment securities that were in an unrealized loss position at September 30, 2021 do not represent other-than-temporary impairment. The Corporation does not intend to sell, nor is it anticipated that the Corporation will be required to sell, any of its impaired investment securities at a loss. The following tables present a cumulative roll-forward of the amount of non-cash OTTI charges related to credit losses that have been recognized in earnings for the trust preferred securities held in the CDO portfolio during the nine and three month periods ended September 30, 2021 and 2020 that the Corporation does not intend to sell: Nine Months Ended September 30, (in thousands) 2021 2020 Balance of credit-related OTTI at January 1 $ 2,244 $ 2,446 Reduction for increases in cash flows expected to be collected (151) (151) Balance of credit-related OTTI at September 30 $ 2,093 $ 2,295 Three Months Ended September 30, (in thousands) 2021 2020 Balance of credit-related OTTI at July 1 $ 2,143 $ 2,345 Reduction for increases in cash flows expected to be collected (50) (50) Balance of credit-related OTTI at September 30 $ 2,093 $ 2,295 The amortized cost and estimated fair value of securities by contractual maturity at September 30, 2021 are shown in the following table. Actual maturities may differ from contractual maturities because the issuers of the securities may have the right to call or prepay obligations with or without call or prepayment penalties. September 30, 2021 (in thousands) Amortized Fair Contractual Maturity Available for Sale: Due after one year through five years $ 4,404 $ 4,466 Due after five years through ten years 10,057 10,198 Due after ten years 69,054 65,958 83,515 80,622 Residential mortgage-backed agencies 30,936 30,354 Commercial mortgage-backed agencies 55,980 55,509 Collateralized mortgage obligations 70,766 69,079 Total available for sale $ 241,197 $ 235,564 Held to Maturity: Due after ten years $ 20,169 $ 29,074 Residential mortgage-backed agencies 32,113 32,601 Commercial mortgage-backed agencies 9,697 10,032 Collateralized mortgage obligations — — Total held to maturity $ 61,979 $ 71,707

Loans and Related Allowance for

Loans and Related Allowance for Loan Losses	9 Months Ended
Loans and Related Allowance for Loan Losses	Sep. 30, 2021
Loans and Related Allowance for Loan Losses [Abstract]
Loans and Related Allowance for Loan Losses	Note 5 – Loans and Related Allowance for Loan Losses The following table summarizes the primary segments of the loan portfolio at September 30, 2021 and December 31, 2020: (in thousands) Commercial Acquisition Commercial Residential Consumer Total September 30, 2021 Individually evaluated for impairment $ 7,343 $ 842 $ — $ 2,985 $ 18 $ 11,188 Collectively evaluated for impairment 364,442 131,414 195,758 402,900 56,166 1,150,680 Total loans $ 371,785 $ 132,256 $ 195,758 $ 405,885 $ 56,184 $ 1,161,868 December 31, 2020 Individually evaluated for impairment $ 3,330 $ 842 $ — $ 3,185 $ 102 $ 7,459 Collectively evaluated for impairment 365,846 116,119 266,745 375,985 35,658 1,160,353 Total loans $ 369,176 $ 116,961 $ 266,745 $ 379,170 $ 35,760 $ 1,167,812 The commercial and industrial portfolio in the table above includes $30.3 million and $114.0 million of PPP loans at September 30, 2021 and December 31, 2020, respectively, which are 100% guaranteed by the SBA, and no allowance for loan loss (“ALL”) has been assigned to them. The following table presents the classes of the loan portfolio summarized by the aggregate Pass and the criticized categories of Special Mention and Substandard within the internal risk rating system at September 30, 2021 and December 31, 2020: (in thousands) Pass Special Substandard Total September 30, 2021 Commercial real estate Non owner-occupied $ 172,977 $ 13,054 $ 6,209 $ 192,240 All other CRE 171,556 1,407 6,582 179,545 Acquisition and development 1-4 family residential construction 20,321 — — 20,321 All other A&D 111,496 — 439 111,935 Commercial and industrial 178,724 6,087 10,947 195,758 Residential mortgage Residential mortgage - term 338,745 — 6,282 345,027 Residential mortgage - home equity 60,141 — 717 60,858 Consumer 56,056 — 128 56,184 Total $ 1,110,016 $ 20,548 $ 31,304 $ 1,161,868 December 31, 2020 Commercial real estate Non owner-occupied $ 178,670 $ 5,526 $ 6,322 $ 190,518 All other CRE 166,504 5,664 6,490 178,658 Acquisition and development 1-4 family residential construction 18,920 — — 18,920 All other A&D 97,648 17 376 98,041 Commercial and industrial 245,185 8,867 12,693 266,745 Residential mortgage Residential mortgage - term 309,177 283 6,117 315,577 Residential mortgage - home equity 62,804 — 789 63,593 Consumer 35,648 3 109 35,760 Total $ 1,114,556 $ 20,360 $ 32,896 $ 1,167,812 The following table presents the classes of the loan portfolio summarized by the aging categories of performing loans and non-accrual loans at September 30, 2021 and December 31, 2020: (in thousands) Current 30-59 Days 60-89 Days 90 Days+ Total Past Non- Total Loans September 30, 2021 Commercial real estate Non owner-occupied $ 187,770 $ — $ — $ — $ — $ 4,470 $ 192,240 All other CRE 178,880 118 — — 118 547 179,545 Acquisition and development 1-4 family residential construction 20,321 — — — — — 20,321 All other A&D 111,540 — — — — 395 111,935 Commercial and industrial 195,383 375 — — 375 — 195,758 Residential mortgage Residential mortgage - term 342,242 76 975 154 1,205 1,580 345,027 Residential mortgage - home equity 60,149 213 65 — 278 431 60,858 Consumer 55,794 304 33 35 372 18 56,184 Total $ 1,152,079 $ 1,086 $ 1,073 $ 189 $ 2,348 $ 7,441 $ 1,161,868 December 31, 2020 Commercial real estate Non owner-occupied $ 190,510 $ — $ — $ — $ — $ 8 $ 190,518 All other CRE 177,360 408 — — 408 890 178,658 Acquisition and development 1-4 family residential construction 18,920 — — — — — 18,920 All other A&D 97,660 5 — 10 15 366 98,041 Commercial and industrial 266,708 37 — — 37 — 266,745 Residential mortgage Residential mortgage - term 312,500 63 670 710 1,443 1,634 315,577 Residential mortgage - home equity 63,036 80 63 — 143 414 63,593 Consumer 35,473 230 26 4 260 27 35,760 Total $ 1,162,167 $ 823 $ 759 $ 724 $ 2,306 $ 3,339 $ 1,167,812 The current status of commercial and industrial loans includes $30.3 million and $114.0 million of PPP loans at September 30, 2021 and December 31, 2020, respectively. Non-accrual loans that have been subject to partial charge-offs totaled $0.5 million at September 30, 2021 and $0.4 million at December 31, 2020. Loans secured by 1-4 family residential real estate properties in the process of foreclosure totaled $0.2 million at September 30, 2021 and $0.4 million at December 31, 2020. Foreclosure and repossession activities were temporarily suspended as a result of COVID-19 but resumed during the third quarter 2021. Management continues to conform to federal and state mandates relative to the foreclosure processes for both Federal Backed and Non-Federal Backed mortgages. As a percentage of the loan portfolio, accruing loans past due 30 days or more decreased to 0.20%, including PPP loans, or 0.21% excluding PPP loans, compared to 0.20% at December 31, 2020. The following table summarizes the primary segments of the ALL at September 30, 2021 and December 31, 2020, segregated by the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment: (in thousands) Commercial Acquisition Commercial Residential Consumer Unallocated Total September 30, 2021 Individually evaluated $ 187 $ — $ — $ 16 $ 2 $ — $ 205 Collectively evaluated $ 6,539 $ 2,910 $ 2,400 $ 3,582 $ 840 $ 430 $ 16,701 Total ALL $ 6,726 $ 2,910 $ 2,400 $ 3,598 $ 842 $ 430 $ 16,906 December 31, 2020 Individually evaluated $ 4 $ 13 $ — $ 40 $ — $ — $ 57 Collectively evaluated $ 5,539 $ 2,326 $ 2,584 $ 5,110 $ 370 $ 500 $ 16,429 Total ALL $ 5,543 $ 2,339 $ 2,584 $ 5,150 $ 370 $ 500 $ 16,486 The evaluation of the need and amount of a specific allocation of the ALL and whether a loan can be removed from impairment status is made on a quarterly basis. The following table presents impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not required at September 30, 2021 and December 31, 2020: Impaired Loans with Impaired Total Impaired Loans (in thousands) Recorded Related Recorded Recorded Unpaid September 30, 2021 Commercial real estate Non owner-occupied $ 1,715 $ 187 $ 2,863 $ 4,578 $ 4,578 All other CRE — — 2,765 2,765 2,765 Acquisition and development 1-4 family residential construction — — 245 245 245 All other A&D — — 597 597 1,806 Commercial and industrial — — — — 2,214 Residential mortgage Residential mortgage – term 261 10 2,293 2,554 2,615 Residential mortgage – home equity 46 6 385 431 450 Consumer 18 2 — 18 20 Total impaired loans $ 2,040 $ 205 $ 9,148 $ 11,188 $ 14,693 December 31, 2020 Commercial real estate Non owner-occupied $ 111 $ 4 $ 8 $ 119 $ 119 All other CRE — — 3,211 3,211 3,211 Acquisition and development 1-4 family residential construction — — 266 266 266 All other A&D 276 13 300 576 1,724 Commercial and industrial — — — — 2,214 Residential mortgage Residential mortgage – term 936 34 1,910 2,846 3,031 Residential mortgage – home equity 76 6 339 415 447 Consumer — — 26 26 51 Total impaired loans $ 1,399 $ 57 $ 6,060 $ 7,459 $ 11,063 (1) Recorded investment consists of unpaid principal balance, net of charge-offs, interest payments received applied to principal and unamortized deferred loan origination fees and cost. The following tables present the activity in the ALL for the nine and three month periods ended September 30, 2021 and 2020: (in thousands) Commercial Acquisition Commercial Residential Consumer Unallocated Total ALL balance at January 1, 2021 $ 5,543 $ 2,339 $ 2,584 $ 5,150 $ 370 $ 500 $ 16,486 Charge-offs — (85) — (141) (266) — (492) Recoveries — 172 511 49 112 — 844 Provision 1,183 484 (695) (1,460) 626 (70) 68 ALL balance at September 30, 2021 $ 6,726 $ 2,910 $ 2,400 $ 3,598 $ 842 $ 430 $ 16,906 ALL balance at January 1, 2020 $ 2,882 $ 3,674 $ 1,341 $ 3,828 $ 312 $ 500 $ 12,537 Charge-offs — (1,144) (232) (108) (274) — (1,758) Recoveries 69 29 149 66 116 — 429 Provision 2,343 (136) 926 1,621 227 — 4,981 ALL balance at September 30, 2020 $ 5,294 $ 2,423 $ 2,184 $ 5,407 $ 381 $ 500 $ 16,189 (in thousands) Commercial Acquisition Commercial Residential Consumer Unallocated Total ALL balance at July 1, 2021 $ 5,675 $ 2,500 $ 2,944 $ 4,859 $ 590 $ 500 $ 17,068 Charge-offs — (4) — (59) (91) — (154) Recoveries — 62 473 20 34 — 589 Provision 1,051 352 (1,017) (1,222) 309 (70) (597) ALL balance at September 30, 2021 $ 6,726 $ 2,910 $ 2,400 $ 3,598 $ 842 $ 430 $ 16,906 ALL balance at July 1, 2020 $ 4,527 $ 4,498 $ 1,997 $ 5,106 $ 386 $ 500 $ 17,014 Charge-offs — (1,113) — (10) (51) — (1,174) Recoveries 3 7 133 18 28 — 189 Provision 764 (969) 54 293 18 — 160 ALL balance at September 30, 2020 $ 5,294 $ 2,423 $ 2,184 $ 5,407 $ 381 $ 500 $ 16,189 The ALL is based on estimates, and actual losses may vary from current estimates. Management believes that the granularity of the homogeneous pools and the related historical loss ratios and other qualitative factors, as well as the consistency in the application of assumptions, result in an ALL that is representative of the risk found in the components of the portfolio at any given date. The following tables present the average recorded investment in impaired loans by class and related interest income recognized for the periods indicated: Nine months ended For the year ended Nine months ended September 30, 2021 December 31, 2020 September 30, 2020 (in thousands) Average Interest income Interest income Average Average Interest income Interest income Commercial real estate Non owner-occupied $ 3,518 $ 9 $ — $ 131 $ 134 $ 6 $ — All other CRE 2,984 95 — 3,203 3,201 109 — Acquisition and development 1-4 family residential construction 256 9 — 278 282 9 — All other A&D 599 9 — 6,709 8,243 9 1 Commercial and industrial — — — 16 16 — — Residential mortgage Residential mortgage – term 2,642 56 5 2,593 2,531 62 — Residential mortgage – home equity 449 — — 604 651 — 3 Consumer 17 — — 20 18 — — Total $ 10,465 $ 178 $ 5 $ 13,554 $ 15,076 $ 195 $ 4 Three months ended Three months ended September 30, 2021 September 30, 2020 (in thousands) Average Interest income Interest income Average Interest income Interest income Commercial real estate Non owner-occupied $ 4,631 $ 3 $ — $ 127 $ 3 $ — All other CRE 2,787 26 — 3,278 36 — Acquisition and development 1-4 family residential construction 249 3 — 276 3 — All other A&D 602 3 — 8,158 3 — Commercial and industrial — — — 18 — — Residential mortgage Residential mortgage – term 2,500 17 — 2,565 19 — Residential mortgage – home equity 451 — — 474 — — Consumer 9 — — 33 — — Total $ 11,229 $ 52 $ — $ 14,929 $ 64 $ — The Bank modifies loan terms in the normal course of business. Among other reasons, modifications might be made in an effort to retain the loan relationship, to remain competitive in the current interest rate environment and/or to re-amortize or extend the loan’s term to better match the loan’s payment stream with the borrower’s cash flow. A modified loan is considered to be a TDR when the modification occurs in connection with a determination by the Bank that the borrower is troubled (i.e., experiencing financial difficulties). In deciding whether to modify a loan, the Bank evaluates the probability that the borrower will be in payment default on any of its debt obligations in the foreseeable future without modification. To make this determination, the Bank performs a global financial review of the borrower and loan guarantors to assess their current abilities to meet their financial obligations. Section 4013 of the CARES Act allows financial institutions to suspend application of certain current TDRs accounting guidance under ASC 310-40 for loan modifications related to the COVID-19 pandemic made between March 1, 2020 and the earlier of January 1, 2022 or 60 days after the end of the COVID-19 national emergency, provided certain criteria are met. This relief can be applied to loan modifications for borrowers that defer or delay the payment of principal or interest, or change the interest rate on the loan and that were not more than 30 days past due as of December 31, 2019. In April 2020, federal and state banking regulators issued the Interagency Statement on Loan Modifications and Reporting for Financial Institutions Working with Customers Affected by the Coronavirus to provide further interpretation of when a borrower is experiencing financial difficulty, specifically indicating that if the modification is either short-term (i.e., up to nine months) or mandated by a federal or state government in response to the COVID-19 pandemic, the borrower is not experiencing financial difficulty under ASC 310-40. The Corporation continues to prudently work with borrowers negatively impacted by the COVID-19 pandemic while managing credit risks and recognizing appropriate allowance for credit losses on its loan portfolio. See Note 2 to the financial statements included elsewhere in this report for additional information. There were 14 loans totaling $3.8 million and $4.0 million that were classified as TDRs at September 30, 2021 and December 31, 2020, respectively. The following tables present the volume and recorded investment in TDRs at the times they were modified, by class and type of modification that occurred during the periods indicated: Temporary Rate Extension of Maturity Modification of Payment (in thousands) Number of Recorded Number of Recorded Number of Recorded Nine months ended September 30, 2021 Commercial real estate Non owner-occupied — $ — 1 $ 109 — $ — All other CRE — — — — — — Acquisition and development 1-4 family residential construction — — — — — — All other A&D — — 1 202 — — Commercial and industrial — — — — — — Residential mortgage Residential mortgage – term — — 1 215 — — Residential mortgage – home equity — — — — — — Consumer — — — — — — Total — $ — 3 $ 526 — $ — Temporary Rate Extension of Maturity Modification of Payment (in thousands) Number of Recorded Number of Recorded Number of Recorded Nine months ended September 30, 2020 Commercial real estate Non owner-occupied — $ — — $ — — $ — All other CRE — — — — 1 2,226 Acquisition and development 1-4 family residential construction — — — — — — All other A&D — — 2 430 — — Commercial and industrial — — — — — — Residential mortgage Residential mortgage – term 1 46 2 457 3 356 Residential mortgage – home equity — — — — — — Consumer — — — — — — Total 1 $ 46 4 $ 887 4 $ 2,582 During the nine month period ended September 30, 2021, there were no new TDRs and three existing TDRs that had reached their modification maturity date and was re-modified. The Bank had no significant commitments to lend additional funds to TDRs. The following tables present the volume and recorded investment in TDRs at the times they were modified, by class and type of modification that occurred during the periods indicated: Temporary Rate Extension of Maturity Modification of Payment (in thousands) Number of Recorded Number of Recorded Number of Recorded Three months ended September 30, 2021 Commercial real estate Non owner-occupied — $ — — $ — — $ — All other CRE — — — — — — Acquisition and development 1-4 family residential construction — — — — — — All other A&D — — 1 202 — — Commercial and industrial — — — — — — Residential mortgage Residential mortgage – term — — 1 215 — — Residential mortgage – home equity — — — — — — Consumer — — — — — — Total — $ — 2 $ 417 — $ — Temporary Rate Extension of Maturity Modification of Payment (in thousands) Number of Recorded Number of Recorded Number of Recorded Three months ended September 30, 2020 Commercial real estate Non owner-occupied — $ — — $ — — $ — All other CRE — — — — — — Acquisition and development 1-4 family residential construction — — — — — — All other A&D — — 1 213 — — Commercial and industrial — — — — — — Residential mortgage Residential mortgage – term — — 1 227 1 111 Residential mortgage – home equity — — — — — — Consumer — — — — — — Total — $ — 2 $ 440 1 $ 111 During the three month period ended September 30, 2021, there were no new TDRs and two existing TDRs that had reached their modification maturity dates and were re-modified. The Bank had no significant commitments to lend additional funds to TDR borrowers. During the three month period ended Sept 30, 2020, there were no new TDRs but two existing TDRs that had reached their modification maturity dates were re-modified. These re-modifications did not impact the ALL. During the three months ended September 30, 2021 and 2020, there were no payment defaults under TDRs.

Other Real Estate Owned, Net

Other Real Estate Owned, Net	9 Months Ended
Other Real Estate Owned, Net	Sep. 30, 2021
Other Real Estate Owned, Net [Abstract]
Other Real Estate Owned, Net	Note 6 - Other Real Estate Owned, net The following table presents the components of other real estate owned (“OREO”) at September 30, 2021 and December 31, 2020: (in thousands) September 30, December 31, Commercial real estate $ 900 $ 945 Acquisition and development 5,763 8,441 Residential mortgage — — Total OREO, net $ 6,663 $ 9,386 The following table presents the activity in the OREO valuation allowance for the nine and three month periods ended September 30, 2021 and 2020: Nine Months Ended Three Months Ended September 30, September 30, (in thousands) 2021 2020 2021 2020 Balance beginning of period $ 1,010 $ 1,790 $ 543 $ 1,734 Fair value adjustment (160) 102 — 63 Sales of OREO (396) (261) (89) (166) Balance at end of period $ 454 $ 1,631 $ 454 $ 1,631 The following table presents the components of OREO (income)/expenses, net, for the nine and three month periods ended September 30, 2021 and 2020: Nine Months Ended Three Months Ended September 30, September 30, (in thousands) 2021 2020 2021 2020 (Gains)/losses on sale of real estate, net $ (594) $ (93) $ 2 $ (72) Fair value adjustment, net (160) 102 — 63 Expenses, net 345 117 150 52 Rental and other income (51) (123) (2) (37) Total OREO (income)/expense, net $ (460) $ 3 $ 150 $ 6

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
Fair Value of Financial Instruments	Sep. 30, 2021
Fair Value of Financial Instruments [Abstract]
Fair Value of Financial Instruments	Note 7 – Fair Value of Financial Instruments Fair value is defined as the price to sell an asset or to transfer a liability in an orderly transaction between willing market participants as of the measurement date. Fair value is best determined by values quoted through active trading markets. Active trading markets are characterized by numerous transactions of similar financial instruments between willing buyers and willing sellers. Because no active trading market exists for various types of financial instruments, many of the fair values disclosed were derived using present value discounted cash flows or other valuation techniques described below. As a result, the Corporation’s ability to actually realize these derived values cannot be assumed. The Corporation measures fair values based on the fair value hierarchy established in ASC Paragraph 820-10-35-37. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of inputs that may be used to measure fair value under the hierarchy are as follows: Level 1: Level 2: Level 3: The level established within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. Management believes that the Corporation’s valuation techniques are appropriate and consistent with the techniques used by other market participants. However, the use of different methodologies and assumptions could result in a different estimate of fair values at the reporting date. The valuation techniques used by the Corporation to measure, on a recurring basis and on a non-recurring basis, the fair value of assets as of September 30, 2021 are discussed in the paragraphs that follow. Investments The CDO segment, which consists of pooled trust preferred securities issued by banks, thrifts and insurance companies, is classified as Level 3 within the valuation hierarchy. At September 30, 2021, the Corporation owned nine trust preferred securities with an amortized cost of $18.6 million and a fair value of $17.1 million. As of September 30, 2021, the market for these securities was not active and the markets for similar securities were also not active. Recent developments in the credit markets have had a negative impact on the market for CDOs. Specifically, as COVID-19 developed, which led to deteriorating performance of credit instruments, investors became less willing to buy a range of structured credit products. The result was massive spread-widening across a wide range of credit instruments, and for CDO bonds in particular. At present, we believe that it is not currently economically feasible to form new CDOs or restructure existing CDOs, as the market for CDO bonds has effectively disappeared. The market values for these securities or any securities other than those issued or guaranteed by the U.S. Department of the Treasury are depressed relative to historical levels. Therefore, in the current market, a low market price for a particular bond may only provide evidence of stress in the credit markets in general rather than being an indicator of credit problems with a particular issue. Given the conditions in the current debt markets and the absence of observable transactions in the secondary and new issue markets, management has determined that (a) the few observable transactions and market quotations that are available are not reliable for the purpose of obtaining fair value at September 30, 2021, (b) an income valuation approach technique (i.e. present value) that maximizes the use of relevant observable inputs and minimizes the use of unobservable inputs will be equally or more representative of fair value than a market approach, and (c) the CDO segment is appropriately classified within Level 3 of the valuation hierarchy because management determined that significant adjustments were required to determine fair value at the measurement date. Management uses an independent third party to prepare both the evaluations of OTTI as well as the fair value determinations for its CDO portfolio. Management believes that the valuations are adequately reflected at September 30, 2021. The approach used by the third party to determine fair value involved several steps, which included detailed credit and structural evaluation of each piece of collateral in each bond, projection of default, recovery and prepayment/amortization probabilities for each piece of collateral in the bond, and discounted cash flow modeling. The discount rate methodology used by the third party combines a baseline current market yield for comparable corporate and structured credit products with adjustments based on evaluations of the differences found in structure and risks associated with actual and projected credit performance of each CDO being valued. Currently, the only active and liquid trading market that exists is for stand-alone trust preferred securities, with a limited market for highly-rated CDO securities that are more senior in the capital structure than the securities in the CDO portfolio. Therefore, adjustments to the baseline discount rate are also made to reflect the additional leverage found in structured instruments. At September 30, 2021, these conditions had a minimal impact on the trust preferred bonds, although there has been a significant effect on several asset classes in the equity and fixed income markets related to COVID-19. Management will continue to review assumptions as they relate to the impact of COVID-19 during the remainder of the year. Derivative financial instruments (Cash flow hedge) Impaired loans – Fair value of the collateral dependent loans is measured based on the loan’s observable market price or the fair value of the collateral (less estimated selling costs). Collateral may be real estate and/or business assets such as equipment, inventory and/or accounts receivable. The value of business equipment, inventory and accounts receivable collateral is based on either net book value of the business’ financial statements or evaluations/appraisals obtained by the Bank. If necessary, these values may be discounted based on management’s review and analysis. Appraised and reported values may be discounted based on management’s historical experience, changes in market conditions from the time of valuation, and/or management’s expertise and knowledge of the client and client’s business. Collateral dependent loans are reviewed and evaluated on at least a quarterly basis for additional individual reserve and adjusted accordingly, based on the factors identified above Other real estate owned For Level 3 assets and liabilities measured at fair value on a recurring and non-recurring basis as of September 30, 2021 and December 31, 2020, the significant unobservable inputs used in the fair value measurements were as follows: (in thousands) Fair Value at Valuation Significant Significant Recurring: Investment Securities – available for sale $ 17,092 Discounted Cash Flow Discount Rate 4.50% Non-recurring: Impaired Loans $ 2,002 Market Comparable Properties Marketability Discount 10.0% - 15.0% (1) (weighted avg 10.5%) Other Real Estate Owned $ 349 Market Comparable Properties Marketability Discount 15.0% (in thousands) Fair Value at Valuation Significant Significant Recurring: Investment Securities – available for sale $ 13,260 Discounted Cash Flow Discount Rate 5.50% Non-recurring: Impaired Loans $ 1,465 Market Comparable Properties Marketability Discount 10.0% - 15.0% (1) (weighted avg Other Real Estate Owned $ 913 Market Comparable Properties Marketability Discount 15.0% (1) Range would include discounts taken since appraisal and estimated values For assets measured at fair value on a recurring and non-recurring basis, the fair value measurements by level within the fair value hierarchy used at September 30, 2021 and December 31, 2020 were as follows: Fair Value Measurements Quoted Prices in Significant Assets/(liabilities) Active Markets Other Significant Measured at for Identical Observable Unobservable Fair Value Assets Inputs Inputs (in thousands) 09/30/21 (Level 1) (Level 2) (Level 3) Recurring: Investment securities available-for-sale: U.S. government agencies $ 53,734 $ 53,734 Residential mortgage-backed agencies $ 30,354 $ 30,354 Commercial mortgage-backed agencies $ 55,509 $ 55,509 Collateralized mortgage obligations $ 69,079 $ 69,079 Obligations of states and political subdivisions $ 9,796 $ 9,796 Collateralized debt obligations $ 17,092 $ 17,092 Financial derivatives $ (727) $ (727) Non-recurring: Impaired loans $ 2,002 $ 2,002 Other real estate owned $ 349 $ 349 Fair Value Measurements Quoted Prices in Significant Assets/(liabilities) Active Markets Other Significant Measured at for Identical Observable Unobservable Fair Value Assets Inputs Inputs (in thousands) 12/31/20 (Level 1) (Level 2) (Level 3) Recurring: Investment securities available-for-sale: U.S. government agencies $ 76,433 $ 76,433 Residential mortgage-backed agencies $ 22,899 $ 22,899 Commercial mortgage-backed agencies $ 33,042 $ 33,042 Collateralized mortgage obligations $ 70,637 $ 70,637 Obligations of states and political subdivisions $ 10,614 $ 10,614 Collateralized debt obligations $ 13,260 $ 13,260 Financial derivatives $ (1,320) $ (1,320) Non-recurring: Impaired loans $ 1,465 $ 1,465 Other real estate owned $ 913 $ 913 There were no transfers of assets between any of the fair value hierarchy for the nine and three month periods ended September 30, 2021 or 2020. The following tables show a reconciliation of the beginning and ending balances for fair valued assets measured on a recurring basis using Level 3 significant unobservable inputs for the nine and three month periods ended September 30, 2021 and 2020: Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Investment Securities (in thousands) Available for Sale Beginning balance January 1, 2021 $ 13,260 Total losses realized/unrealized: Included in other comprehensive income 3,832 Ending balance September 30, 2021 $ 17,092 Fair Value Measurements (in thousands) Investment Securities Beginning balance July 1, 2021 $ 16,230 Total gains realized/unrealized: Included in other comprehensive income 862 Ending balance September 30, 2021 $ 17,092 Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Investment Securities (in thousands) Available for Sale Beginning balance January 1, 2020 $ 14,354 Total losses realized/unrealized: Included in other comprehensive loss (1,594) Ending balance September 30, 2020 $ 12,760 Fair Value Measurements (in thousands) Investment Securities Beginning balance July 1, 2020 $ 11,952 Total losses realized/unrealized: Included in other comprehensive income 808 Ending balance September 30, 2020 $ 12,760 There were no gains or losses included in earnings attributable to the change in realized/unrealized gains or losses related to the assets for the nine and three month periods ended September 30, 2021 or 2020. The disclosed fair values may vary significantly between institutions based on the estimates and assumptions used in the various valuation methodologies. The derived fair values are subjective in nature and involve uncertainties and significant judgment. Therefore, they cannot be determined with precision. Changes in the assumptions could significantly impact the derived estimates of fair value. Disclosure of non-financial assets such as buildings, as well as certain financial instruments such as leases is not required. Accordingly, the aggregate fair values presented do not represent the underlying value of the Corporation. The following tables present fair value information about financial instruments, whether or not recognized in the Consolidated Statement of Financial Condition, for which it is practicable to estimate that value. The actual carrying amounts and estimated fair values of the Corporation’s financial instruments that are included in the Consolidated Statement of Financial Condition are as follows: September 30, 2021 Fair Value Measurements Quoted Prices in Significant Active Markets Other Significant for Identical Observable Unobservable Carrying Fair Assets Inputs Inputs (in thousands) Amount Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and due from banks $ 129,062 $ 129,062 $ 129,062 Interest bearing deposits in banks 5,876 5,876 5,876 Investment securities - AFS 235,564 235,564 $ 218,472 $ 17,092 Investment securities - HTM 61,979 71,707 42,633 29,074 Restricted bank stock 1,029 N/A Loans, net 1,143,791 1,135,878 1,135,878 Accrued interest receivable 5,034 5,034 948 4,086 Financial Liabilities: Deposits - non-maturity 1,270,342 1,270,342 1,270,342 Deposits - time deposits 174,152 175,298 175,298 Financial derivatives 727 727 727 Short-term borrowed funds 72,396 72,396 72,396 Long-term borrowed funds 30,929 30,980 30,980 Accrued interest payable 142 142 142 Off balance sheet financial instruments — — — December 31, 2020 Fair Value Measurements Quoted Prices in Significant Active Markets Other Significant for Identical Observable Unobservable Carrying Fair Assets Inputs Inputs (in thousands) Amount Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and due from banks $ 146,673 $ 146,673 $ 146,673 Interest bearing deposits in banks 2,759 2,759 2,759 Investment securities - AFS 226,885 226,885 $ 213,625 $ 13,260 Investment securities - HTM 68,263 77,612 49,442 28,170 Restricted bank stock 4,468 N/A Loans, net 1,149,596 1,150,186 1,150,186 Accrued interest receivable 6,241 6,241 907 5,334 Financial Liabilities: Deposits - non-maturity 1,194,140 1,194,140 1,194,140 Deposits - time deposits 228,226 231,241 231,241 Financial derivative 1,320 1,320 1,320 Short-term borrowed funds 49,160 49,160 49,160 Long-term borrowed funds 100,929 104,825 104,825 Accrued interest payable 391 391 391 Off balance sheet financial instruments — — —

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	9 Months Ended
Accumulated Other Comprehensive Loss	Sep. 30, 2021
Accumulated Other Comprehensive Loss [Abstract]
Accumulated Other Comprehensive Loss	Note 8 – Accumulated Other Comprehensive Loss The following table presents the changes in each component of accumulated other comprehensive loss for the 12 months ended December 31, 2020, the three months ended March 31, 2021, the three months ended June 30, 2021, and the three months ended September 30, 2021 Investment Investment securities- securities- Investment with OTTI all other securities- Cash Flow Pension (in thousands) AFS AFS HTM Hedge Plan SERP Total Accumulated OCL, net: Balance - January 1, 2020 $ (2,542) $ (853) $ (899) $ (85) $ (20,417) $ (1,175) $ (25,971) Other comprehensive income/(loss) before reclassifications (587) 1,291 — (869) (3,262) (625) (4,052) Amounts reclassified from accumulated other comprehensive loss (148) (463) 584 — 1,049 138 1,160 Balance - December 31, 2020 $ (3,277) $ (25) $ (315) $ (954) $ (22,630) $ (1,662) $ (28,863) Other comprehensive income/(loss) before reclassifications 266 (5,202) — 405 (139) — (4,670) Amounts reclassified from accumulated other comprehensive loss (37) — 45 — 272 55 335 Balance - March 31, 2021 $ (3,048) $ (5,227) $ (270) $ (549) $ (22,497) $ (1,607) $ (33,198) Other comprehensive income/(loss) before reclassifications 1,581 2,034 — (34) 938 — 4,519 Amounts reclassified from accumulated other comprehensive loss (37) (113) 34 — 272 55 211 Balance - June 30, 2021 $ (1,504) $ (3,306) $ (236) $ (583) $ (21,287) $ (1,552) $ (28,468) Other comprehensive 550 (518) — 79 (697) — (586) Amounts reclassified from (37) — 31 — 273 55 322 Balance - September 30, 2021 $ (991) $ (3,824) $ (205) $ (504) $ (21,711) $ (1,497) $ (28,732) The following tables present the components of other comprehensive income/(loss) for the nine and three month periods ended September 30, 2021 and 2020: Before Tax Components of Other Comprehensive Income Tax (Expense) (in thousands) Amount Benefit Net For the nine months ended September 30, 2021 Available for sale (AFS) securities with OTTI: Unrealized holding gains $ 3,274 $ (877) $ 2,397 Less: accretable yield recognized in income 151 (40) 111 Net unrealized gains on investments with OTTI 3,123 (837) 2,286 Available for sale securities – all other: Unrealized holding losses (5,035) 1,349 (3,686) Less: gains recognized in income 154 (41) 113 Net unrealized losses on all other AFS securities (5,189) 1,390 (3,799) Held to maturity securities: Unrealized holding gains — — — Less: losses recognized in income (54) 14 (40) Less: amortization recognized in income (96) 26 (70) Net unrealized gains on HTM securities 150 (40) 110 Cash flow hedges: Unrealized holding gains 615 (165) 450 Pension Plan: Unrealized net actuarial gain 139 (37) 102 Less: amortization of unrecognized loss (1,116) 299 (817) Net pension plan liability adjustment 1,255 (336) 919 SERP: Unrealized net actuarial loss — — — Less: amortization of unrecognized loss (226) 60 (166) Less: amortization of prior service costs 1 — 1 Net SERP liability adjustment 225 (60) 165 Other comprehensive income $ 179 $ (48) $ 131 Before Tax Components of Other Comprehensive Income Tax (Expense) (in thousands) Amount Benefit Net For the nine months ended September 30, 2020 Available for sale (AFS) securities with OTTI: Unrealized holding losses $ (1,249) $ 335 $ (914) Less: accretable yield recognized in income 151 (40) 111 Net unrealized losses on investments with OTTI (1,400) 375 (1,025) Available for sale securities – all other: Unrealized holding gains 2,446 (655) 1,791 Less: gains recognized in income 622 (167) 455 Net unrealized gains on all other AFS securities 1,824 (488) 1,336 Held to maturity securities: Unrealized holding gains — — — Less: gains recognized in income 60 (16) 44 Less: amortization recognized in income (809) 217 (592) Net unrealized gains on HTM securities 749 (201) 548 Cash flow hedges: Unrealized holding losses (1,335) 363 (972) Pension Plan: Unrealized net actuarial loss (895) 240 (655) Less: amortization of unrecognized loss (1,074) 288 (786) Net pension plan liability adjustment 179 (48) 131 SERP: Unrealized net actuarial loss — — — Less: amortization of unrecognized loss (141) 38 (103) Less: amortization of prior service costs 2 (1) 1 Net SERP liability adjustment 139 (37) 102 Other comprehensive income $ 156 $ (36) $ 120 Components of Other Comprehensive Loss Before Tax Net For the three months ended September 30, 2021 Available for sale (AFS) securities with OTTI: Unrealized holding gains $ 751 $ (201) $ 550 Less: accretable yield recognized in income 50 (13) 37 Net unrealized gains on investments with OTTI 701 (188) 513 Available for sale securities – all other: Unrealized holding losses (708) 190 (518) Less: gains recognized in income — — — Net unrealized gains on all other AFS securities (708) 190 (518) Held to maturity securities: Unrealized holding gains — — — Less: losses recognized in income (54) 14 (40) Less: amortization recognized in income 12 (3) 9 Net unrealized gains on HTM securities 42 (11) 31 Cash flow hedges: Unrealized holding gains 108 (29) 79 Pension Plan: Unrealized net actuarial loss (951) 254 (697) Less: amortization of unrecognized loss (372) 99 (273) Net pension plan liability adjustment (579) 155 (424) SERP: Less: amortization of unrecognized loss (76) 20 (56) Less: amortization of prior service costs 1 — 1 Net SERP liability adjustment 75 (20) 55 Other comprehensive loss $ (361) $ 97 $ (264) Components of Other Comprehensive Income Before Tax Net For the three months ended September 30, 2020 Available for sale (AFS) securities with OTTI: Unrealized holding gains $ 708 $ (190) $ 518 Less: accretable yield recognized in income 50 (13) 37 Net unrealized losses on investments with OTTI 658 (177) 481 Available for sale securities – all other: Unrealized holding losses (321) 86 (235) Less: gains recognized in income 575 (154) 421 Net unrealized gains on all other AFS securities (896) 240 (656) Held to maturity securities: Less: amortization recognized in income (74) 20 (54) Net unrealized gains on HTM securities 74 (20) 54 Cash flow hedges: Unrealized holding gains 90 (18) 72 Pension Plan: Unrealized net actuarial gain 1,891 (506) 1,385 Less: amortization of unrecognized loss (358) 96 (262) Net pension plan liability adjustment 2,249 (602) 1,647 SERP: Less: amortization of unrecognized loss (47) 13 (34) Less: amortization of prior service costs 1 (1) — Net SERP liability adjustment 46 (12) 34 Other comprehensive income $ 2,221 $ (589) $ 1,632 The following table presents the details of amounts reclassified from accumulated other comprehensive loss for the nine and three month periods ended September 30, 2021 and 2020: Amounts Reclassified from Nine Months Ended Accumulated Other Comprehensive Loss September 30, Affected Line Item in the Statement (in thousands) 2021 2020 Where Net Income is Presented Net unrealized gains on available for sale investment securities with OTTI: Accretable yield $ 151 $ 151 Interest income on taxable investment securities Taxes (40) (40) Provision for income tax expense $ 111 $ 111 Net of tax Net unrealized gains on available for sale investment securities - all others: Gains recognized $ 154 $ 622 Net gains Taxes (41) (167) Provision for income tax expense $ 113 $ 455 Net of tax Net unrealized losses on held to maturity securities: Amortization $ (96) $ (809) Interest income on taxable investment securities (Losses)/gains recognized (54) 60 Net gains Taxes 40 201 Provision for income tax expense $ (110) $ (548) Net of tax Net pension plan liability adjustment: Amortization of unrecognized loss $ (1,116) $ (1,074) Other Expense Taxes 299 288 Provision for income tax expense $ (817) $ (786) Net of tax Net SERP liability adjustment: Amortization of unrecognized loss $ (226) $ (141) Other Expense Amortization of prior service costs 1 2 Salaries and employee benefits Taxes 60 37 Provision for income tax expense $ (165) $ (102) Net of tax Total reclassifications for the period $ (868) $ (870) Net of tax Amounts Reclassified from Three Months Ended Accumulated Other Comprehensive Loss September 30, Affected Line Item in the Statement (in thousands) 2021 2020 Where Net Income is Presented Net unrealized gains on available for sale investment securities with OTTI: Accretable Yield $ 50 $ 50 Interest income on taxable investment securities Taxes (13) (13) Provision for income tax expense $ 37 $ 37 Net of tax Net unrealized gains on available for sale investment securities - all others: Gains recognized $ — $ 575 Net gains Taxes — (154) Provision for income tax expense $ — $ 421 Net of tax Net unrealized losses on held to maturity securities: Amortization $ 12 $ (74) Interest income on taxable investment securities Losses recognized (54) — Net gains Taxes 11 20 Provision for income tax expense $ (31) $ (54) Net of tax Net pension plan liability adjustment: Amortization of unrecognized loss $ (372) $ (358) Other expense Amortization of prior service costs — — Salaries and employee benefits Taxes 99 96 Provision for income tax expense $ (273) $ (262) Net of tax Net SERP liability adjustment: Amortization of unrecognized loss $ (76) $ (47) Other expense Amortization of prior service costs 1 1 Salaries and employee benefits Taxes 20 12 Provision for income tax expense $ (55) $ (34) Net of tax Total reclassifications for the period $ (322) $ 108 Net of tax

Employee Benefit Plans

Employee Benefit Plans	9 Months Ended
Employee Benefit Plans	Sep. 30, 2021
Employee Benefit Plans [Abstract]
Employee Benefit Plans	Note 9 – Employee Benefit Plans The following tables present the components of the net periodic pension plan cost for First United Corporation’s noncontributory Defined Benefit Pension Plan (the “Pension Plan”) and the Bank’s Defined Benefit Supplemental Executive Retirement Plan (“Defined Benefit SERP”) for the periods indicated: Nine Months Ended Three Months Ended Pension Plan September 30, September 30, (in thousands) 2021 2020 2021 2020 Service cost $ 117 $ 169 $ 39 $ 57 Interest cost 1,066 1,219 355 406 Expected return on assets (2,677) (2,661) (892) (887) Amortization of net actuarial loss 1,116 1,074 372 358 Net pension credit included in employee benefits and other expense $ (378) $ (199) $ (126) $ (66) Nine Months Ended Three Months Ended Defined Benefit SERP September 30, September 30, (in thousands) 2021 2020 2021 2020 Service cost $ 104 $ 93 $ 35 $ 31 Interest cost 179 201 60 67 Amortization of recognized loss 226 141 75 47 Amortization of prior service cost (1) (2) — (1) Net Defined Benefit SERP expense included in employee benefits and other expense $ 508 $ 433 $ 170 $ 144 The service cost component of net periodic benefit cost is included in salaries and benefits and all other components of net periodic benefit cost are included in other expense in the Consolidated Statement of Operations for the Pension Plan and the Defined Benefit SERP. The Pension Plan is a noncontributory defined benefit pension plan that covers our employees who were hired prior to the freeze and others who were grandfathered into the plan. The benefits are based on years of service and the employees’ compensation during the last five years of employment. Effective April 30, 2010, the Pension Plan was amended, resulting in a “soft freeze”, the effect of which prohibits new entrants into the plan and ceases crediting of additional years of service after that date. Effective January 1, 2013, the Pension Plan was amended to unfreeze it for those employees for whom the sum of their (a) ages, at their closest birthday plus (b) years of service for vesting purposes equals 80 or greater. The “soft freeze” continues to apply to all other plan participants. Pension benefits for these participants are managed through discretionary contributions to the First United Corporation 401(k) Profit Sharing Plan (the “401(k) Plan”). The Bank established the Defined Benefit SERP in 2001 as an unfunded supplemental executive retirement plan. The Defined Benefit SERP is available only to a select group of management or highly compensated employees to provide supplemental retirement benefits in excess of limits imposed on qualified plans by federal tax law. Concurrent with the establishment of the Defined Benefit SERP, the Bank acquired Bank Owned Life Insurance (“BOLI”) policies on the senior management personnel and officers of the Bank. The benefits resulting from the favorable tax treatment accorded the earnings on the BOLI policies are intended to provide a source of funds for the future payment of the Defined Benefit SERP benefits as well as other employee benefit costs. The benefit obligation activity for both the Pension Plan and the Defined Benefit SERP was calculated using an actuarial measurement date of January 1. Plan assets and the benefit obligations were calculated using an actuarial measurement date of December 31. The Corporation will assess the need for future annual contributions to the pension plan based upon its funded status and an evaluation of the future benefits to be provided thereunder. No contributions were made to the Pension Plan during the first nine months of 2021 and a contribution of $1.0 million was made during the first nine months of 2020. The Corporation expects to fund the annual projected benefit payments for the Defined Benefit SERP from operations. On January 9, 2015, First United Corporation and members of management who do not participate in the Defined Benefit SERP entered into participation agreements under the Deferred Compensation Plan, each styled as a Defined Contribution SERP Agreement (the “Contribution Agreement”). Pursuant to each Contribution Agreement, First United Corporation agreed, for each Plan Year (as defined in the Deferred Compensation Plan) in which it determines that it has been Profitable (as defined in the Contribution Agreement), to make a discretionary contribution to the participant’s Employer Account in an amount equal to 15% of the participant’s base salary level for such Plan Year, with the first Plan Year being the year ending December 31, 2015. The Contribution Agreement provides that the participant will become 100% vested in the amount maintained in his or her Employer Account upon the earliest to occur of the following events: (a) Normal Retirement (as defined in the Contribution Agreement); (b) Separation from Service (as defined in the Contribution Agreement) following a Change of Control (as defined in the Deferred Compensation Plan) and subsequent Triggering Event (as defined in the Contribution Agreement); (c) Separation from Service due to a Disability (as defined in the Contribution Agreement); (d) with respect to a particular award of Employer Contribution Credits, the participant’s completion of 2 In January 2019, the Board approved discretionary contributions to four participants totaling $123,179. The contributions had a two year vesting period that ended on December 31, 2020. In January 2020, the Board of Directors of First United Corporation approved discretionary contributions to four participants totaling $126,058. The Corporation recorded $47,271 of related compensation expense for the first nine months of 2021 and 2020. The Corporation recorded $15,757 for the third quarters of 2021 and 2020 related to these contributions. In January 2021, the Board of Directors approved discretionary contributions to three participants totaling $101,257. The Corporation recorded $37,971 of related compensation expense for the first nine months of 2021 and $12,657 for the third quarter of 2021 related to these contributions. Each discretionary contribution has a two year vesting period.

Equity Compensation Plan Inform

Equity Compensation Plan Information	9 Months Ended
Equity Compensation Plan Information	Sep. 30, 2021
Equity Compensation Plan Information [Abstract]
Equity Compensation Plan Information	Note 10 - Equity Compensation Plan Information At the 2018 Annual Meeting of Shareholders, First United Corporation’s shareholders approved the First United Corporation 2018 Equity Compensation Plan (the “Equity Plan”) which authorizes the issuance of up to 325,000 shares of common stock to employees, directors and qualifying consultants pursuant to stock options, stock appreciation rights, stock awards, dividend equivalents, and other stock-based awards. The Corporation complies with the provisions of ASC Topic 718, Compensation Stock Compensation Pursuant to First United Corporation’s director compensation policy, each director receives an annual retainer of 1,000 shares of First United Corporation common stock, plus $10,000 to be paid, at the director’s election, in cash or additional shares of common stock. In June 2020, a total of 13,160 fully vested shares of common stock were issued to directors, which had a grant date fair market value of $14.52 per share. In July 2020, a total of 916 fully vested shares of common stock were issued to a new director, which had a grant date fair market value of $11.22 per share. In May 2021, a total of 12,726 fully vested shares of common stock were issued to directors, which had a grant date fair value of $18.50 per share. Director stock compensation expense was $191,717 for the nine months ended September 30, 2021 and $158,795 for the nine months ended September 30, 2020. Director stock compensation expense was $58,857 for the three months ended September 30, 2021 and $52,114 for the three months ended September 30, 2020. Restricted Stock Units On March 26, 2020, pursuant to the Corporation’s Long Term Incentive Plan (the "LTIP"), which is a sub-plan of the Equity Plan, the Compensation Committee of First United Corporation’s Board of Directors (the "Committee") granted RSUs to the Corporation’s principal executive officer, its principal financial officer, and certain of its other executive officers. An RSU contemplates the issuance of shares of common stock of First United Corporation if and when the RSU vests. The RSUs granted to each of the foregoing officers consist of (a) a performance vesting award for a three year performance period ending December 31, 2021, (b) a performance vesting award for a three year performance period ending December 31, 2022, and (c) a time-vesting award that will vest ratably over a three year period beginning on March 26, 2021. Target performance levels were set based on the annual budget which supports the Corporation’s long-term objective of achieving high performance as compared to peers. Threshold performance is the minimum level of acceptable performance as defined by the Committee and maximum performance represented a level potentially achievable under ideal circumstances. Achievement of the threshold performance level would result in each executive participant earning a payout at 50% of his or her respective target award opportunity. Achievement of the target performance level would result in the executive participant earning the target award and achievement at or above the maximum performance level would result in the executive participant earning 150% of the target opportunity. Actual results for any goal that falls between performance levels would be interpolated to calculate a proportionate award. For the performance period ending December 31, 2021, the RSUs’ performance goal is based on earnings per share for the year ending December 31, 2021. For the performance period ending December 31, 2022, the RSUs’ performance goals are based on earnings per share for the year ending December 31, 2022 and growth in tangible book value per share during the performance period. The threshold, target and maximum performance levels for these grants will be disclosed pursuant to Item 402 of Regulation S-K following the conclusion of the applicable performance period. To receive any shares under an RSU, a grantee must be employed by the Corporation or one of its subsidiaries on the applicable vesting date, except that a grantee whose employment terminates prior to such vesting date due to death, disability or retirement will be entitled to a pro-rated portion of the shares subject to the RSUs, assuming that, in the case of performance-vesting RSUs, the performance goals had been met at their "target" levels. In the first quarter of 2020, RSUs relating to 19,934 performance vesting shares and 5,070 time vesting shares (target level) were granted, which had a grant date fair market value of $12.54 per share of common stock underlying each RSU. On March 26, 2021, 1,690 of the 5,070 time vesting shares were issued to participants. Stock compensation expense was $78,381 and $93,727 for the first nine months of 2021 and 2020, respectively. Stock compensation expense was $26,127 and $31,243 for the three month periods ended September 30, 2021 and 2020. Unrecognized compensation expense at September 30, 2021 related to unvested RSUs was $110,173. In May 2021, RSUs relating to 7,389 performance vesting shares and 3,693 time vesting shares (target level) were granted, which had a grant date fair market value of $17.93 per share of common stock underlying each RSU. The performance period for the performance-vesting RSUs is the three year period ending December 31, 2023. The time-vesting RSUs will vest ratably over a three year period beginning on May 5, 2022. Stock compensation expense was $27,619 for the nine month periods ended September 30, 2021. Stock compensation expense was $16,571 for the three months ended September 30, 2021. Unrecognized compensation expense as of September 30, 2021 related to unvested units was $171,235.

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
Derivative Financial Instruments	Sep. 30, 2021
Derivative Financial Instruments [Abstract]
Derivative Financial Instruments	Note 11 – Derivative Financial Instruments As a part of managing interest rate risk, the Bank entered into interest rate swap agreements to modify the re-pricing characteristics of certain interest-bearing liabilities. The Corporation has designated these interest rate swap agreements as cash flow hedges under the guidance of ASC Subtopic 815-30, Derivatives and Hedging – Cash Flow Hedges In March 2016, the Corporation entered into four interest rate swap contracts totaling $30.0 million notional amount, hedging future cash flows associated with floating rate trust preferred debt. These contracts included a three year $5.0 million contract that matured on September 17, 2019, a five year $5.0 million contract that matured on March 17, 2021, a seven year $5.0 million contract that matures on March 17, 2023 and a 10 year $15.0 million contract that matures on March 17, 2026. As of September 30, 2021, $20.0 million notional amount remains. The fair value of the interest rate swap contracts was $(727) thousand and $(1.3) million at September 30, 2021 and December 31, 2020, respectively. For the nine months ended September 30, 2021, the Corporation recorded an increase in the value of the derivatives of $594 thousand and the related deferred tax of $62 thousand in net accumulated other comprehensive loss to reflect the effective portion of cash flow hedges. ASC Subtopic 815-30 requires the net accumulated other comprehensive loss to be reclassified to earnings if the hedge becomes ineffective or is terminated. There was no hedge ineffectiveness recorded for the six months ended September 30, 2021. The Corporation does not expect any material losses relating to these hedges to be reclassified into earnings within the next 12 months. Interest rate swap agreements are entered into with counterparties that meet established credit standards and the Corporation believes that the credit risk inherent in these contracts is not significant as of September 30, 2021. The table below discloses the impact of derivative financial instruments on the Corporation’s Consolidated Financial Statements for the nine and three month periods ended September 30, 2021 and 2020. Derivative in Cash Flow Hedging Relationships Amount of gain or (loss) recognized in Amount of gain or income or derivative Amount of gain or (loss) reclassified from (ineffective portion (loss) recognized in accumulated OCI into and amount excluded OCI on derivative income (effective from effectiveness (in thousands) (effective portion) portion) (a) testing) (b) Interest rate contracts: Nine months ended: September 30, 2021 $ 450 $ — $ — September 30, 2020 (972) — — Three months ended: September 30, 2021 $ 79 $ — $ — September 30, 2020 72 — — Notes: (a) Reported as interest expense (b) Reported as other income

Revenue Recognition

Revenue Recognition	9 Months Ended
Revenue Recognition	Sep. 30, 2021
Revenue Recognition [Abstract]
Revenue Recognition	Note 12 – Revenue Recognition ASC Topic 606- Revenue from Contracts with Customers Wealth Management Trust and asset management income is primarily comprised of fees earned from the management and administration of trusts and other customer assets. The Corporation’s performance obligation is generally satisfied over time and the resulting fees are recognized monthly, based upon the month-end market value of the assets under management and the applicable fee rate. Payment is generally received a few days after month end through a direct charge to customers’ accounts. Optional services such as real estate sales and tax return preparation services are also available to existing trust and asset management customers. The Corporation’s performance obligation for these transactional-based services is generally satisfied, and related revenue recognized, at a point in time (i.e., as incurred). Payment is received shortly after services are rendered. Service Charges on Deposit Accounts Service charges on deposit accounts consist of account analysis fees (i.e., net fees earned on analyzed business and public checking accounts), monthly service fees, check orders, and other deposit account related fees. The Corporation’s performance obligation for account analysis fees and monthly service fees is generally satisfied, and the related revenue recognized, over the period in which the service is provided. Check orders and other deposit account related fees are largely transactional based, and therefore, the Corporation’s performance obligation is satisfied, and related revenue recognized, at a point in time. Payment for service charges on deposit accounts is primarily received immediately or in the following month through a direct charge to customers’ accounts. Interchange Fees – Debit and Credit Card Income Fees, exchange, and other service charges are primarily comprised of debit and credit card income, ATM fees, merchant services income, and other service charges. Debit and credit card income is primarily comprised of interchange fees earned whenever the Corporation’s debit cards are processed through card payment networks such as Visa. ATM fees are primarily generated when a Corporation cardholder uses a non-Corporation ATM or a non-Corporation cardholder uses a Corporation ATM. Merchant services income mainly represents fees charged to merchants to process their debit and credit card transactions, in addition to account management fees. Other service charges include revenue from processing wire transfers, bill pay service, cashier’s checks, and other services. The Corporation’s performance obligation for fees, exchange, and other service charges are largely satisfied, and related revenue recognized, when the services are rendered or upon completion. Payment is typically received immediately or in the following month. The following presents noninterest income, segregated by revenue streams that are within and outside the scope of ASC Topic 606, for the nine and three month periods ended September 30, 2021 and September 30, 2020: Nine Months Ended Three Months Ended September 30, September 30, (in thousands) 2021 2020 2021 2020 Noninterest income In-scope of Topic 606: Service charges on deposit accounts $ 1,292 $ 1,439 $ 475 $ 447 Other service charges 664 517 232 195 Trust department 6,441 5,355 2,166 1,871 Debit card income 2,623 2,052 900 738 Brokerage commissions 854 713 229 234 Noninterest income (in-scope of Topic 606) 11,874 10,076 4,002 3,485 Noninterest income (out-of-scope of Topic 606) 1,712 1,335 521 493 Total Noninterest Income $ 13,586 $ 11,411 $ 4,523 $ 3,978

Regulatory Capital Requirements

Regulatory Capital Requirements	9 Months Ended
Regulatory Capital Requirements	Sep. 30, 2021
Regulatory Capital Requirements [Abstract]
Regulatory Capital Requirements	Note 13 – Regulatory Capital Requirements The following table presents our capital ratios for the nine months ended September 30, 2021. September 30, December 31, Required for Required Total Capital (to risk-weighted assets) Consolidated 15.51 % 16.08 % 8.00 % 10.00 % First United Bank & Trust 14.64 % 15.50 % 8.00 % 10.00 % Tier 1 Capital (to risk-weighted assets) Consolidated 14.26 % 14.83 % 6.00 % 8.00 % First United Bank & Trust 13.39 % 14.25 % 6.00 % 8.00 % Common Equity Tier 1 Capital (to risk-weighted assets) Consolidated 12.15 % 12.61 % 4.50 % 6.50 % First United Bank & Trust 13.39 % 14.25 % 4.50 % 6.50 % Tier 1 Capital (to average assets) Consolidated 10.33 % 10.36 % 4.00 % 5.00 % First United Bank & Trust 9.59 % 9.81 % 4.00 % 5.00 % As of September 30, 2021, the Bank and the Corporation were considered “well capitalized” under the regulatory framework for prompt corrective action. The ratios at the Bank and Consolidated levels were negatively impacted primarily due to the increased funding from the Bank to the holding company related to the settlement expenses and the stock repurchase program. The decrease at the Corporation level is related to the stock repurchase of 400,000 shares of common stock and the reduction to capital. First United Corporation’s stock repurchase plan was initially adopted effective January 27, 2021, which authorized the repurchase of up to 400,000 shares of common stock of First United Corporation. The plan authorizes the repurchases to be conducted through open market or private transactions at such times and in such amounts per transaction as the Chairman and Chief Executive Officer of First United Corporation determines to be appropriate. On April 16, 2021, First United Corporation entered into a Stock Purchase Agreement with Driver Opportunity Partners I LP (“Driver Partners”) under which, pursuant to the foregoing stock repurchase program. First United Corporation agreed to repurchase 360,737 shares of its common stock held by Driver Partners at a purchase price of $18.00 per share.

Assets and Liabilities Subject

Assets and Liabilities Subject to Enforceable Master Netting Arrangements	9 Months Ended
	Sep. 30, 2021
Assets and Liabilities Subject to Enforceable Master Netting Arrangements [Abstract]
Assets and Liabilities Subject to Enforceable Master Netting Arrangements	Note 14 – Assets and Liabilities Subject to Enforceable Master Netting Arrangements Interest Rate Swap Agreements The Corporation has entered into interest rate swap agreements to modify the re-pricing characteristics of certain interest-bearing liabilities as a part of managing interest rate risk. The swap agreements have been designated as cash flow hedges, and accordingly, the fair value of the interest rate swap contracts is reported in Other Assets or Other Liabilities on the Consolidated Statement of Financial Condition. The swap agreements were entered into with a third-party financial institution. The Corporation is party to master netting arrangements with its financial institution counterparty; however, the Corporation does not offset assets and liabilities under these arrangements for financial statement presentation purposes. The master netting arrangements provide for a single net settlement of all swap agreements, as well as collateral, in the event of default on, or termination of, any one contract. Collateral, in the form of cash and investment securities, are pledged by the Corporation as the counterparty with net liability positions in accordance with contract thresholds. See Note 12 to the Consolidated Financial Statements for more information. Securities Sold Under Agreements to Repurchase (“Repurchase Agreements”) The Bank enters into agreements under which it sells interests in U.S. government agency securities to certain customers subject to an obligation to repurchase, and on the part of the customers to resell, such interests. Under these arrangements, the Bank may transfer legal control over the assets but still retain effective control through an agreement that both entitles and obligates the Bank to repurchase the assets. As a result, these repurchase agreements are accounted for as collateralized financing arrangements (i.e., secured borrowings) and not as a sale and subsequent repurchase of securities. The obligation to repurchase the securities is reflected as a liability in the Consolidated Statement of Financial Condition, while the securities underlying the repurchase agreements remain in the respective investment securities asset accounts. There is no offsetting or netting of the investment securities assets with the repurchase agreement liabilities. In addition, as the Bank does not enter into reverse repurchase agreements, there is no such offsetting to be done with the repurchase agreements. The right of setoff for a repurchase agreement resembles a secured borrowing, whereby the collateral would be used to settle the fair value of the repurchase agreement should the Bank be in default (i.e. fails to repurchase the U.S. securities on the maturity date of the agreement). The investment security collateral, maintained at 102% of the borrowing, is held by a third party financial institution in the counterparty’s custodial account. The following table presents the assets and liabilities subject to an enforceable master netting arrangement or repurchase agreements at September 30, 2021 and December 31, 2020. Net Amounts Gross Amounts Gross Gross of (Assets)/ Not Offset in the Amounts of Amounts Liabilities Statement of Condition Recognized Offset in the Presented in Cash (Assets)/ Statement of the Statement Financial Collateral Net (in thousands) Liabilities Condition of Condition Instruments Pledged Amount September 30, 2021 Interest Rate Swap Agreements $ 727 $ — $ 727 $ (727) $ 2,000 $ — Repurchase Agreements $ 72,396 $ — $ 72,396 $ (72,396) $ — $ — December 31, 2020 Interest Rate Swap Agreements $ 1,320 $ — $ 1,320 $ (1,320) $ — $ — Repurchase Agreements $ 49,160 $ — $ 49,160 $ (49,160) $ — $ —

Adoption of New Accounting Stan

Adoption of New Accounting Standards and Effects of New Accounting Pronouncements	9 Months Ended
	Sep. 30, 2021
Adoption of New Accounting Standards and Effects of New Accounting Pronouncements [Abstract]
Adoption of New Accounting Standards and Effects of New Accounting Pronouncements	Note 15 – Adoption of New Accounting Standards and Effects of New Accounting Pronouncements In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, Financial Instruments- Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments Management has formed a focus group consisting of multiple members from areas, including credit, finance, loan servicing, reporting, and information systems. The Corporation is completing its data and model validation analyses, with parallel processing of our existing allowance for loan losses model with the CECL model to follow. The Corporation is currently evaluating the provisions of ASU No. 2016-13 to determine the potential impact the new standard will have on the financial condition or results of operations. In March 2020, the FASB issued ASU No. 2020-04, “Reference Rate Reform (Topic 848).”

Earnings Per Common Share (Poli

Earnings Per Common Share (Policy)	9 Months Ended
Earnings Per Common Share (Policy)	Sep. 30, 2021
Earnings Per Common Share [Abstract]
Earnings Per Common Share	Basic earnings per common share is derived by dividing net income available to common shareholders by the weighted-average number of common shares outstanding during the period and does not include the effect of any potentially dilutive common stock equivalents. Diluted earnings per share is derived by dividing net income available to common shareholders by the weighted-average number of shares outstanding, adjusted for the dilutive effect of outstanding common stock equivalents, such as restricted stock units (“RSUs”). At September 30, 2021, there were RSUs relating to 7,073 time-vested shares of common stock outstanding. There were no anti-dilutive shares at September 30, 2021 or 2020.

Investments (Policy)

Investments (Policy)	9 Months Ended
Investments (Policy)	Sep. 30, 2021
Investments [Abstract]
Investments	Management systematically evaluates securities for impairment on a quarterly basis. Based upon application of accounting guidance for subsequent measurement in ASC Topic 320 (ASC Section 320-10-35), management assesses whether (a) the Corporation has the intent to sell a security being evaluated and (b) it is more likely than not that the Corporation will be required to sell the security prior to the anticipated recovery of any decline in fair value. If neither applies, then any decline in the fair value below the security’s cost that is considered an other-than-temporary decline is split into two components. The first component is the loss attributable to declining credit quality. Credit losses are recognized in earnings as realized losses in the period in which the impairment determination is made. The second component consists of all other losses, which are recognized in other comprehensive loss. In estimating other than temporary impairment (“OTTI”) losses, management considers (1) the length of time and the extent to which the fair value has been less than cost, (2) adverse conditions specifically related to the security, an industry, or a geographic area, (3) the historic and implied volatility of the fair value of the security, (4) changes in the rating of the security by a rating agency, (5) recoveries or additional declines in fair value subsequent to the balance sheet date, (6) failure of the issuer of the security to make scheduled interest or principal payments, and (7) the payment structure of the debt security and the likelihood of the issuer being able to make payments that increase in the future. Management also monitors cash flow projections for securities that are considered beneficial interests under the guidance of ASC Subtopic 325-40, Investments – Other – Beneficial Interests in Securitized Financial Assets

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	9 Months Ended
Earnings Per Common Share (Tables)	Sep. 30, 2021
Earnings Per Common Share [Abstract]
Basic and Diluted Earnings Per Share	Nine months ended September 30, 2021 2020 Average Per Share Average Per Share (in thousands, except for per share amount) Income Shares Amount Income Shares Amount Basic Earnings Per Share: Net income $ 12,221 6,741 $ 1.81 $ 9,285 7,008 $ 1.32 Diluted Earnings Per Share: Net income $ 12,221 6,746 $ 1.81 $ 9,285 7,019 $ 1.32 Three months ended September 30, 2021 2020 Average Per Share Average Per Share (in thousands, except for per share amount) Income Shares Amount Income Shares Amount Basic Earnings Per Share: Net income $ 4,388 6,617 $ 0.66 $ 4,960 6,988 $ 0.70 Diluted Earnings Per Share: Net income $ 4,388 6,624 $ 0.66 $ 4,960 6,993 $ 0.70

Investments (Tables)

Investments (Tables)	9 Months Ended
Investments (Tables)	Sep. 30, 2021
Investments [Abstract]
Unrealized Gain (Loss) on Investments	(in thousands) Amortized Gross Gross Fair OTTI September 30, 2021 Available for Sale: U.S. government agencies $ 55,527 $ 235 $ 2,028 $ 53,734 $ — Residential mortgage-backed agencies 30,936 21 603 30,354 — Commercial mortgage-backed agencies 55,980 224 695 55,509 — Collateralized mortgage obligations 70,766 104 1,791 69,079 — Obligations of states and political subdivisions 9,402 394 — 9,796 — Collateralized debt obligations 18,586 95 1,589 17,092 (715) Total available for sale $ 241,197 $ 1,073 $ 6,706 $ 235,564 $ (715) Held to Maturity: Residential mortgage-backed agencies $ 32,113 $ 882 $ 394 $ 32,601 $ — Commercial mortgage-backed agencies 9,697 335 — 10,032 — Obligations of states and political subdivisions 20,169 8,905 — 29,074 — Total held to maturity $ 61,979 $ 10,122 $ 394 $ 71,707 $ — December 31, 2020 Available for Sale: U.S. government agencies $ 75,856 $ 899 $ 322 $ 76,433 $ — Residential mortgage-backed agencies 22,999 — 100 22,899 — Commercial mortgage-backed agencies 32,549 529 36 33,042 — Collateralized mortgage obligations 70,372 266 1 70,637 — Obligations of states and political subdivisions 10,144 470 — 10,614 — Collateralized debt obligations 18,544 — 5,284 13,260 (3,839) Total available for sale $ 230,464 $ 2,164 $ 5,743 $ 226,885 $ (3,839) Held to Maturity: Residential mortgage-backed agencies $ 34,597 $ 1,173 $ 38 $ 35,732 $ — Commercial mortgage-backed agencies 11,716 587 — 12,303 — Collateralized mortgage obligations 1,348 58 — 1,406 — Obligations of states and political subdivisions 20,602 7,569 — 28,171 — Total held to maturity $ 68,263 $ 9,387 $ 38 $ 77,612 $ —
Gross Unrealized Losses and Fair Values of Securities	Less than 12 months 12 months or more (in thousands) Fair Unrealized Number of Fair Unrealized Number of September 30, 2021 Available for Sale: U.S. government agencies $ — $ — — $ 34,325 $ 2,028 6 Residential mortgage-backed agencies 20,582 603 2 — — — Commercial mortgage-backed agencies 41,647 480 5 7,725 215 1 Collateralized mortgage obligations 65,329 1,791 8 — — — Collateralized debt obligations — — — 10,397 1,589 5 Total available for sale $ 127,558 $ 2,874 15 $ 52,447 $ 3,832 12 Held to Maturity: Residential mortgage-backed agencies 8,500 394 3 — — — Total held to maturity $ 8,500 $ 394 3 $ — $ — — December 31, 2020 Available for Sale: U.S. government agencies $ 39,611 $ 322 7 $ — $ — — Residential mortgage-backed agencies 22,899 100 2 — — — Commercial mortgage-backed agencies 16,034 36 1 — — — Collateralized mortgage obligations 39,628 1 4 — — — Collateralized debt obligations — — — 13,260 5,284 9 Total available for sale $ 118,172 $ 459 14 $ 13,260 $ 5,284 9 Held to Maturity: Residential mortgage-backed agencies $ 2,973 $ 38 1 $ — $ — — Total held to maturity $ 2,973 $ 38 1 $ — $ — —
Non-Cash OTTI Credit Losses Recognized in Earnings	Nine Months Ended September 30, (in thousands) 2021 2020 Balance of credit-related OTTI at January 1 $ 2,244 $ 2,446 Reduction for increases in cash flows expected to be collected (151) (151) Balance of credit-related OTTI at September 30 $ 2,093 $ 2,295 Three Months Ended September 30, (in thousands) 2021 2020 Balance of credit-related OTTI at July 1 $ 2,143 $ 2,345 Reduction for increases in cash flows expected to be collected (50) (50) Balance of credit-related OTTI at September 30 $ 2,093 $ 2,295
Amortized Cost and Fair Values Classified by Contractual Maturity Date	September 30, 2021 (in thousands) Amortized Fair Contractual Maturity Available for Sale: Due after one year through five years $ 4,404 $ 4,466 Due after five years through ten years 10,057 10,198 Due after ten years 69,054 65,958 83,515 80,622 Residential mortgage-backed agencies 30,936 30,354 Commercial mortgage-backed agencies 55,980 55,509 Collateralized mortgage obligations 70,766 69,079 Total available for sale $ 241,197 $ 235,564 Held to Maturity: Due after ten years $ 20,169 $ 29,074 Residential mortgage-backed agencies 32,113 32,601 Commercial mortgage-backed agencies 9,697 10,032 Collateralized mortgage obligations — — Total held to maturity $ 61,979 $ 71,707

Loans And Related Allowances Fo

Loans And Related Allowances For Loan Losses (Tables)	9 Months Ended
Loans And Related Allowances For Loan Losses (Tables)	Sep. 30, 2021
Loans And Related Allowances For Loan Losses [Abstract]
Loan Portfolio Segments	(in thousands) Commercial Acquisition Commercial Residential Consumer Total September 30, 2021 Individually evaluated for impairment $ 7,343 $ 842 $ — $ 2,985 $ 18 $ 11,188 Collectively evaluated for impairment 364,442 131,414 195,758 402,900 56,166 1,150,680 Total loans $ 371,785 $ 132,256 $ 195,758 $ 405,885 $ 56,184 $ 1,161,868 December 31, 2020 Individually evaluated for impairment $ 3,330 $ 842 $ — $ 3,185 $ 102 $ 7,459 Collectively evaluated for impairment 365,846 116,119 266,745 375,985 35,658 1,160,353 Total loans $ 369,176 $ 116,961 $ 266,745 $ 379,170 $ 35,760 $ 1,167,812
Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating	(in thousands) Pass Special Substandard Total September 30, 2021 Commercial real estate Non owner-occupied $ 172,977 $ 13,054 $ 6,209 $ 192,240 All other CRE 171,556 1,407 6,582 179,545 Acquisition and development 1-4 family residential construction 20,321 — — 20,321 All other A&D 111,496 — 439 111,935 Commercial and industrial 178,724 6,087 10,947 195,758 Residential mortgage Residential mortgage - term 338,745 — 6,282 345,027 Residential mortgage - home equity 60,141 — 717 60,858 Consumer 56,056 — 128 56,184 Total $ 1,110,016 $ 20,548 $ 31,304 $ 1,161,868 December 31, 2020 Commercial real estate Non owner-occupied $ 178,670 $ 5,526 $ 6,322 $ 190,518 All other CRE 166,504 5,664 6,490 178,658 Acquisition and development 1-4 family residential construction 18,920 — — 18,920 All other A&D 97,648 17 376 98,041 Commercial and industrial 245,185 8,867 12,693 266,745 Residential mortgage Residential mortgage - term 309,177 283 6,117 315,577 Residential mortgage - home equity 62,804 — 789 63,593 Consumer 35,648 3 109 35,760 Total $ 1,114,556 $ 20,360 $ 32,896 $ 1,167,812
Loan Portfolio Summarized by the Past Due Status	(in thousands) Current 30-59 Days 60-89 Days 90 Days+ Total Past Non- Total Loans September 30, 2021 Commercial real estate Non owner-occupied $ 187,770 $ — $ — $ — $ — $ 4,470 $ 192,240 All other CRE 178,880 118 — — 118 547 179,545 Acquisition and development 1-4 family residential construction 20,321 — — — — — 20,321 All other A&D 111,540 — — — — 395 111,935 Commercial and industrial 195,383 375 — — 375 — 195,758 Residential mortgage Residential mortgage - term 342,242 76 975 154 1,205 1,580 345,027 Residential mortgage - home equity 60,149 213 65 — 278 431 60,858 Consumer 55,794 304 33 35 372 18 56,184 Total $ 1,152,079 $ 1,086 $ 1,073 $ 189 $ 2,348 $ 7,441 $ 1,161,868 December 31, 2020 Commercial real estate Non owner-occupied $ 190,510 $ — $ — $ — $ — $ 8 $ 190,518 All other CRE 177,360 408 — — 408 890 178,658 Acquisition and development 1-4 family residential construction 18,920 — — — — — 18,920 All other A&D 97,660 5 — 10 15 366 98,041 Commercial and industrial 266,708 37 — — 37 — 266,745 Residential mortgage Residential mortgage - term 312,500 63 670 710 1,443 1,634 315,577 Residential mortgage - home equity 63,036 80 63 — 143 414 63,593 Consumer 35,473 230 26 4 260 27 35,760 Total $ 1,162,167 $ 823 $ 759 $ 724 $ 2,306 $ 3,339 $ 1,167,812
Primary Segments of the Allowance for Loan Loss	(in thousands) Commercial Acquisition Commercial Residential Consumer Unallocated Total September 30, 2021 Individually evaluated $ 187 $ — $ — $ 16 $ 2 $ — $ 205 Collectively evaluated $ 6,539 $ 2,910 $ 2,400 $ 3,582 $ 840 $ 430 $ 16,701 Total ALL $ 6,726 $ 2,910 $ 2,400 $ 3,598 $ 842 $ 430 $ 16,906 December 31, 2020 Individually evaluated $ 4 $ 13 $ — $ 40 $ — $ — $ 57 Collectively evaluated $ 5,539 $ 2,326 $ 2,584 $ 5,110 $ 370 $ 500 $ 16,429 Total ALL $ 5,543 $ 2,339 $ 2,584 $ 5,150 $ 370 $ 500 $ 16,486
Impaired Loans and Related Interest Income by Loan Portfolio Class	Impaired Loans with Impaired Total Impaired Loans (in thousands) Recorded Related Recorded Recorded Unpaid September 30, 2021 Commercial real estate Non owner-occupied $ 1,715 $ 187 $ 2,863 $ 4,578 $ 4,578 All other CRE — — 2,765 2,765 2,765 Acquisition and development 1-4 family residential construction — — 245 245 245 All other A&D — — 597 597 1,806 Commercial and industrial — — — — 2,214 Residential mortgage Residential mortgage – term 261 10 2,293 2,554 2,615 Residential mortgage – home equity 46 6 385 431 450 Consumer 18 2 — 18 20 Total impaired loans $ 2,040 $ 205 $ 9,148 $ 11,188 $ 14,693 December 31, 2020 Commercial real estate Non owner-occupied $ 111 $ 4 $ 8 $ 119 $ 119 All other CRE — — 3,211 3,211 3,211 Acquisition and development 1-4 family residential construction — — 266 266 266 All other A&D 276 13 300 576 1,724 Commercial and industrial — — — — 2,214 Residential mortgage Residential mortgage – term 936 34 1,910 2,846 3,031 Residential mortgage – home equity 76 6 339 415 447 Consumer — — 26 26 51 Total impaired loans $ 1,399 $ 57 $ 6,060 $ 7,459 $ 11,063 (1) Recorded investment consists of unpaid principal balance, net of charge-offs, interest payments received applied to principal and unamortized deferred loan origination fees and cost.
Allowance for Loan Losses Summarized by Loan Portfolio Segments	(in thousands) Commercial Acquisition Commercial Residential Consumer Unallocated Total ALL balance at January 1, 2021 $ 5,543 $ 2,339 $ 2,584 $ 5,150 $ 370 $ 500 $ 16,486 Charge-offs — (85) — (141) (266) — (492) Recoveries — 172 511 49 112 — 844 Provision 1,183 484 (695) (1,460) 626 (70) 68 ALL balance at September 30, 2021 $ 6,726 $ 2,910 $ 2,400 $ 3,598 $ 842 $ 430 $ 16,906 ALL balance at January 1, 2020 $ 2,882 $ 3,674 $ 1,341 $ 3,828 $ 312 $ 500 $ 12,537 Charge-offs — (1,144) (232) (108) (274) — (1,758) Recoveries 69 29 149 66 116 — 429 Provision 2,343 (136) 926 1,621 227 — 4,981 ALL balance at September 30, 2020 $ 5,294 $ 2,423 $ 2,184 $ 5,407 $ 381 $ 500 $ 16,189 (in thousands) Commercial Acquisition Commercial Residential Consumer Unallocated Total ALL balance at July 1, 2021 $ 5,675 $ 2,500 $ 2,944 $ 4,859 $ 590 $ 500 $ 17,068 Charge-offs — (4) — (59) (91) — (154) Recoveries — 62 473 20 34 — 589 Provision 1,051 352 (1,017) (1,222) 309 (70) (597) ALL balance at September 30, 2021 $ 6,726 $ 2,910 $ 2,400 $ 3,598 $ 842 $ 430 $ 16,906 ALL balance at July 1, 2020 $ 4,527 $ 4,498 $ 1,997 $ 5,106 $ 386 $ 500 $ 17,014 Charge-offs — (1,113) — (10) (51) — (1,174) Recoveries 3 7 133 18 28 — 189 Provision 764 (969) 54 293 18 — 160 ALL balance at September 30, 2020 $ 5,294 $ 2,423 $ 2,184 $ 5,407 $ 381 $ 500 $ 16,189
Average of Impaired Loans and Related Interest Income by Loan Portfolio Class	Nine months ended For the year ended Nine months ended September 30, 2021 December 31, 2020 September 30, 2020 (in thousands) Average Interest income Interest income Average Average Interest income Interest income Commercial real estate Non owner-occupied $ 3,518 $ 9 $ — $ 131 $ 134 $ 6 $ — All other CRE 2,984 95 — 3,203 3,201 109 — Acquisition and development 1-4 family residential construction 256 9 — 278 282 9 — All other A&D 599 9 — 6,709 8,243 9 1 Commercial and industrial — — — 16 16 — — Residential mortgage Residential mortgage – term 2,642 56 5 2,593 2,531 62 — Residential mortgage – home equity 449 — — 604 651 — 3 Consumer 17 — — 20 18 — — Total $ 10,465 $ 178 $ 5 $ 13,554 $ 15,076 $ 195 $ 4 Three months ended Three months ended September 30, 2021 September 30, 2020 (in thousands) Average Interest income Interest income Average Interest income Interest income Commercial real estate Non owner-occupied $ 4,631 $ 3 $ — $ 127 $ 3 $ — All other CRE 2,787 26 — 3,278 36 — Acquisition and development 1-4 family residential construction 249 3 — 276 3 — All other A&D 602 3 — 8,158 3 — Commercial and industrial — — — 18 — — Residential mortgage Residential mortgage – term 2,500 17 — 2,565 19 — Residential mortgage – home equity 451 — — 474 — — Consumer 9 — — 33 — — Total $ 11,229 $ 52 $ — $ 14,929 $ 64 $ —
Troubled Debt Restructuring	Temporary Rate Extension of Maturity Modification of Payment (in thousands) Number of Recorded Number of Recorded Number of Recorded Nine months ended September 30, 2021 Commercial real estate Non owner-occupied — $ — 1 $ 109 — $ — All other CRE — — — — — — Acquisition and development 1-4 family residential construction — — — — — — All other A&D — — 1 202 — — Commercial and industrial — — — — — — Residential mortgage Residential mortgage – term — — 1 215 — — Residential mortgage – home equity — — — — — — Consumer — — — — — — Total — $ — 3 $ 526 — $ — Temporary Rate Extension of Maturity Modification of Payment (in thousands) Number of Recorded Number of Recorded Number of Recorded Nine months ended September 30, 2020 Commercial real estate Non owner-occupied — $ — — $ — — $ — All other CRE — — — — 1 2,226 Acquisition and development 1-4 family residential construction — — — — — — All other A&D — — 2 430 — — Commercial and industrial — — — — — — Residential mortgage Residential mortgage – term 1 46 2 457 3 356 Residential mortgage – home equity — — — — — — Consumer — — — — — — Total 1 $ 46 4 $ 887 4 $ 2,582 Temporary Rate Extension of Maturity Modification of Payment (in thousands) Number of Recorded Number of Recorded Number of Recorded Three months ended September 30, 2021 Commercial real estate Non owner-occupied — $ — — $ — — $ — All other CRE — — — — — — Acquisition and development 1-4 family residential construction — — — — — — All other A&D — — 1 202 — — Commercial and industrial — — — — — — Residential mortgage Residential mortgage – term — — 1 215 — — Residential mortgage – home equity — — — — — — Consumer — — — — — — Total — $ — 2 $ 417 — $ — Temporary Rate Extension of Maturity Modification of Payment (in thousands) Number of Recorded Number of Recorded Number of Recorded Three months ended September 30, 2020 Commercial real estate Non owner-occupied — $ — — $ — — $ — All other CRE — — — — — — Acquisition and development 1-4 family residential construction — — — — — — All other A&D — — 1 213 — — Commercial and industrial — — — — — — Residential mortgage Residential mortgage – term — — 1 227 1 111 Residential mortgage – home equity — — — — — — Consumer — — — — — — Total — $ — 2 $ 440 1 $ 111

Other Real Estate Owned, Net (T

Other Real Estate Owned, Net (Tables)	9 Months Ended
Other Real Estate Owned, Net (Tables)	Sep. 30, 2021
Other Real Estate Owned, Net [Abstract]
Components of OREO, Net of Related Valuation Allowance	(in thousands) September 30, December 31, Commercial real estate $ 900 $ 945 Acquisition and development 5,763 8,441 Residential mortgage — — Total OREO, net $ 6,663 $ 9,386
Schedule of Activity in OREO Valuation Allowance	Nine Months Ended Three Months Ended September 30, September 30, (in thousands) 2021 2020 2021 2020 Balance beginning of period $ 1,010 $ 1,790 $ 543 $ 1,734 Fair value adjustment (160) 102 — 63 Sales of OREO (396) (261) (89) (166) Balance at end of period $ 454 $ 1,631 $ 454 $ 1,631
Schedule of Components of OREO Expenses, Net	Nine Months Ended Three Months Ended September 30, September 30, (in thousands) 2021 2020 2021 2020 (Gains)/losses on sale of real estate, net $ (594) $ (93) $ 2 $ (72) Fair value adjustment, net (160) 102 — 63 Expenses, net 345 117 150 52 Rental and other income (51) (123) (2) (37) Total OREO (income)/expense, net $ (460) $ 3 $ 150 $ 6

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	9 Months Ended
Fair Value of Financial Instruments (Tables)	Sep. 30, 2021
Fair Value of Financial Instruments [Abstract]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques	(in thousands) Fair Value at Valuation Significant Significant Recurring: Investment Securities – available for sale $ 17,092 Discounted Cash Flow Discount Rate 4.50% Non-recurring: Impaired Loans $ 2,002 Market Comparable Properties Marketability Discount 10.0% - 15.0% (1) (weighted avg 10.5%) Other Real Estate Owned $ 349 Market Comparable Properties Marketability Discount 15.0% (in thousands) Fair Value at Valuation Significant Significant Recurring: Investment Securities – available for sale $ 13,260 Discounted Cash Flow Discount Rate 5.50% Non-recurring: Impaired Loans $ 1,465 Market Comparable Properties Marketability Discount 10.0% - 15.0% (1) (weighted avg Other Real Estate Owned $ 913 Market Comparable Properties Marketability Discount 15.0% (1) Range would include discounts taken since appraisal and estimated values
Assets and Liabilities Measured at Fair Value on a Recurring and Nonrecurring Basis	Fair Value Measurements Quoted Prices in Significant Assets/(liabilities) Active Markets Other Significant Measured at for Identical Observable Unobservable Fair Value Assets Inputs Inputs (in thousands) 09/30/21 (Level 1) (Level 2) (Level 3) Recurring: Investment securities available-for-sale: U.S. government agencies $ 53,734 $ 53,734 Residential mortgage-backed agencies $ 30,354 $ 30,354 Commercial mortgage-backed agencies $ 55,509 $ 55,509 Collateralized mortgage obligations $ 69,079 $ 69,079 Obligations of states and political subdivisions $ 9,796 $ 9,796 Collateralized debt obligations $ 17,092 $ 17,092 Financial derivatives $ (727) $ (727) Non-recurring: Impaired loans $ 2,002 $ 2,002 Other real estate owned $ 349 $ 349 Fair Value Measurements Quoted Prices in Significant Assets/(liabilities) Active Markets Other Significant Measured at for Identical Observable Unobservable Fair Value Assets Inputs Inputs (in thousands) 12/31/20 (Level 1) (Level 2) (Level 3) Recurring: Investment securities available-for-sale: U.S. government agencies $ 76,433 $ 76,433 Residential mortgage-backed agencies $ 22,899 $ 22,899 Commercial mortgage-backed agencies $ 33,042 $ 33,042 Collateralized mortgage obligations $ 70,637 $ 70,637 Obligations of states and political subdivisions $ 10,614 $ 10,614 Collateralized debt obligations $ 13,260 $ 13,260 Financial derivatives $ (1,320) $ (1,320) Non-recurring: Impaired loans $ 1,465 $ 1,465 Other real estate owned $ 913 $ 913
Reconciliation of Fair Valued Assets Measured on a Recurring Basis	Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Investment Securities (in thousands) Available for Sale Beginning balance January 1, 2021 $ 13,260 Total losses realized/unrealized: Included in other comprehensive income 3,832 Ending balance September 30, 2021 $ 17,092 Fair Value Measurements (in thousands) Investment Securities Beginning balance July 1, 2021 $ 16,230 Total gains realized/unrealized: Included in other comprehensive income 862 Ending balance September 30, 2021 $ 17,092 Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Investment Securities (in thousands) Available for Sale Beginning balance January 1, 2020 $ 14,354 Total losses realized/unrealized: Included in other comprehensive loss (1,594) Ending balance September 30, 2020 $ 12,760 Fair Value Measurements (in thousands) Investment Securities Beginning balance July 1, 2020 $ 11,952 Total losses realized/unrealized: Included in other comprehensive income 808 Ending balance September 30, 2020 $ 12,760
Fair Value by Balance Sheet Grouping	September 30, 2021 Fair Value Measurements Quoted Prices in Significant Active Markets Other Significant for Identical Observable Unobservable Carrying Fair Assets Inputs Inputs (in thousands) Amount Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and due from banks $ 129,062 $ 129,062 $ 129,062 Interest bearing deposits in banks 5,876 5,876 5,876 Investment securities - AFS 235,564 235,564 $ 218,472 $ 17,092 Investment securities - HTM 61,979 71,707 42,633 29,074 Restricted bank stock 1,029 N/A Loans, net 1,143,791 1,135,878 1,135,878 Accrued interest receivable 5,034 5,034 948 4,086 Financial Liabilities: Deposits - non-maturity 1,270,342 1,270,342 1,270,342 Deposits - time deposits 174,152 175,298 175,298 Financial derivatives 727 727 727 Short-term borrowed funds 72,396 72,396 72,396 Long-term borrowed funds 30,929 30,980 30,980 Accrued interest payable 142 142 142 Off balance sheet financial instruments — — — December 31, 2020 Fair Value Measurements Quoted Prices in Significant Active Markets Other Significant for Identical Observable Unobservable Carrying Fair Assets Inputs Inputs (in thousands) Amount Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and due from banks $ 146,673 $ 146,673 $ 146,673 Interest bearing deposits in banks 2,759 2,759 2,759 Investment securities - AFS 226,885 226,885 $ 213,625 $ 13,260 Investment securities - HTM 68,263 77,612 49,442 28,170 Restricted bank stock 4,468 N/A Loans, net 1,149,596 1,150,186 1,150,186 Accrued interest receivable 6,241 6,241 907 5,334 Financial Liabilities: Deposits - non-maturity 1,194,140 1,194,140 1,194,140 Deposits - time deposits 228,226 231,241 231,241 Financial derivative 1,320 1,320 1,320 Short-term borrowed funds 49,160 49,160 49,160 Long-term borrowed funds 100,929 104,825 104,825 Accrued interest payable 391 391 391 Off balance sheet financial instruments — — —

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
Accumulated Other Comprehensive Loss (Tables)	Sep. 30, 2021
Accumulated Other Comprehensive Loss [Abstract]
Schedule of Accumulated Other Comprehensive Loss	Investment Investment securities- securities- Investment with OTTI all other securities- Cash Flow Pension (in thousands) AFS AFS HTM Hedge Plan SERP Total Accumulated OCL, net: Balance - January 1, 2020 $ (2,542) $ (853) $ (899) $ (85) $ (20,417) $ (1,175) $ (25,971) Other comprehensive income/(loss) before reclassifications (587) 1,291 — (869) (3,262) (625) (4,052) Amounts reclassified from accumulated other comprehensive loss (148) (463) 584 — 1,049 138 1,160 Balance - December 31, 2020 $ (3,277) $ (25) $ (315) $ (954) $ (22,630) $ (1,662) $ (28,863) Other comprehensive income/(loss) before reclassifications 266 (5,202) — 405 (139) — (4,670) Amounts reclassified from accumulated other comprehensive loss (37) — 45 — 272 55 335 Balance - March 31, 2021 $ (3,048) $ (5,227) $ (270) $ (549) $ (22,497) $ (1,607) $ (33,198) Other comprehensive income/(loss) before reclassifications 1,581 2,034 — (34) 938 — 4,519 Amounts reclassified from accumulated other comprehensive loss (37) (113) 34 — 272 55 211 Balance - June 30, 2021 $ (1,504) $ (3,306) $ (236) $ (583) $ (21,287) $ (1,552) $ (28,468) Other comprehensive 550 (518) — 79 (697) — (586) Amounts reclassified from (37) — 31 — 273 55 322 Balance - September 30, 2021 $ (991) $ (3,824) $ (205) $ (504) $ (21,711) $ (1,497) $ (28,732)
Components of Comprehensive Income	Before Tax Components of Other Comprehensive Income Tax (Expense) (in thousands) Amount Benefit Net For the nine months ended September 30, 2021 Available for sale (AFS) securities with OTTI: Unrealized holding gains $ 3,274 $ (877) $ 2,397 Less: accretable yield recognized in income 151 (40) 111 Net unrealized gains on investments with OTTI 3,123 (837) 2,286 Available for sale securities – all other: Unrealized holding losses (5,035) 1,349 (3,686) Less: gains recognized in income 154 (41) 113 Net unrealized losses on all other AFS securities (5,189) 1,390 (3,799) Held to maturity securities: Unrealized holding gains — — — Less: losses recognized in income (54) 14 (40) Less: amortization recognized in income (96) 26 (70) Net unrealized gains on HTM securities 150 (40) 110 Cash flow hedges: Unrealized holding gains 615 (165) 450 Pension Plan: Unrealized net actuarial gain 139 (37) 102 Less: amortization of unrecognized loss (1,116) 299 (817) Net pension plan liability adjustment 1,255 (336) 919 SERP: Unrealized net actuarial loss — — — Less: amortization of unrecognized loss (226) 60 (166) Less: amortization of prior service costs 1 — 1 Net SERP liability adjustment 225 (60) 165 Other comprehensive income $ 179 $ (48) $ 131 Before Tax Components of Other Comprehensive Income Tax (Expense) (in thousands) Amount Benefit Net For the nine months ended September 30, 2020 Available for sale (AFS) securities with OTTI: Unrealized holding losses $ (1,249) $ 335 $ (914) Less: accretable yield recognized in income 151 (40) 111 Net unrealized losses on investments with OTTI (1,400) 375 (1,025) Available for sale securities – all other: Unrealized holding gains 2,446 (655) 1,791 Less: gains recognized in income 622 (167) 455 Net unrealized gains on all other AFS securities 1,824 (488) 1,336 Held to maturity securities: Unrealized holding gains — — — Less: gains recognized in income 60 (16) 44 Less: amortization recognized in income (809) 217 (592) Net unrealized gains on HTM securities 749 (201) 548 Cash flow hedges: Unrealized holding losses (1,335) 363 (972) Pension Plan: Unrealized net actuarial loss (895) 240 (655) Less: amortization of unrecognized loss (1,074) 288 (786) Net pension plan liability adjustment 179 (48) 131 SERP: Unrealized net actuarial loss — — — Less: amortization of unrecognized loss (141) 38 (103) Less: amortization of prior service costs 2 (1) 1 Net SERP liability adjustment 139 (37) 102 Other comprehensive income $ 156 $ (36) $ 120 Components of Other Comprehensive Loss Before Tax Net For the three months ended September 30, 2021 Available for sale (AFS) securities with OTTI: Unrealized holding gains $ 751 $ (201) $ 550 Less: accretable yield recognized in income 50 (13) 37 Net unrealized gains on investments with OTTI 701 (188) 513 Available for sale securities – all other: Unrealized holding losses (708) 190 (518) Less: gains recognized in income — — — Net unrealized gains on all other AFS securities (708) 190 (518) Held to maturity securities: Unrealized holding gains — — — Less: losses recognized in income (54) 14 (40) Less: amortization recognized in income 12 (3) 9 Net unrealized gains on HTM securities 42 (11) 31 Cash flow hedges: Unrealized holding gains 108 (29) 79 Pension Plan: Unrealized net actuarial loss (951) 254 (697) Less: amortization of unrecognized loss (372) 99 (273) Net pension plan liability adjustment (579) 155 (424) SERP: Less: amortization of unrecognized loss (76) 20 (56) Less: amortization of prior service costs 1 — 1 Net SERP liability adjustment 75 (20) 55 Other comprehensive loss $ (361) $ 97 $ (264) Components of Other Comprehensive Income Before Tax Net For the three months ended September 30, 2020 Available for sale (AFS) securities with OTTI: Unrealized holding gains $ 708 $ (190) $ 518 Less: accretable yield recognized in income 50 (13) 37 Net unrealized losses on investments with OTTI 658 (177) 481 Available for sale securities – all other: Unrealized holding losses (321) 86 (235) Less: gains recognized in income 575 (154) 421 Net unrealized gains on all other AFS securities (896) 240 (656) Held to maturity securities: Less: amortization recognized in income (74) 20 (54) Net unrealized gains on HTM securities 74 (20) 54 Cash flow hedges: Unrealized holding gains 90 (18) 72 Pension Plan: Unrealized net actuarial gain 1,891 (506) 1,385 Less: amortization of unrecognized loss (358) 96 (262) Net pension plan liability adjustment 2,249 (602) 1,647 SERP: Less: amortization of unrecognized loss (47) 13 (34) Less: amortization of prior service costs 1 (1) — Net SERP liability adjustment 46 (12) 34 Other comprehensive income $ 2,221 $ (589) $ 1,632
Reclassification out of Accumulated Other Comprehensive Income	The following table presents the details of amounts reclassified from accumulated other comprehensive loss for the nine and three month periods ended September 30, 2021 and 2020: Amounts Reclassified from Nine Months Ended Accumulated Other Comprehensive Loss September 30, Affected Line Item in the Statement (in thousands) 2021 2020 Where Net Income is Presented Net unrealized gains on available for sale investment securities with OTTI: Accretable yield $ 151 $ 151 Interest income on taxable investment securities Taxes (40) (40) Provision for income tax expense $ 111 $ 111 Net of tax Net unrealized gains on available for sale investment securities - all others: Gains recognized $ 154 $ 622 Net gains Taxes (41) (167) Provision for income tax expense $ 113 $ 455 Net of tax Net unrealized losses on held to maturity securities: Amortization $ (96) $ (809) Interest income on taxable investment securities (Losses)/gains recognized (54) 60 Net gains Taxes 40 201 Provision for income tax expense $ (110) $ (548) Net of tax Net pension plan liability adjustment: Amortization of unrecognized loss $ (1,116) $ (1,074) Other Expense Taxes 299 288 Provision for income tax expense $ (817) $ (786) Net of tax Net SERP liability adjustment: Amortization of unrecognized loss $ (226) $ (141) Other Expense Amortization of prior service costs 1 2 Salaries and employee benefits Taxes 60 37 Provision for income tax expense $ (165) $ (102) Net of tax Total reclassifications for the period $ (868) $ (870) Net of tax Amounts Reclassified from Three Months Ended Accumulated Other Comprehensive Loss September 30, Affected Line Item in the Statement (in thousands) 2021 2020 Where Net Income is Presented Net unrealized gains on available for sale investment securities with OTTI: Accretable Yield $ 50 $ 50 Interest income on taxable investment securities Taxes (13) (13) Provision for income tax expense $ 37 $ 37 Net of tax Net unrealized gains on available for sale investment securities - all others: Gains recognized $ — $ 575 Net gains Taxes — (154) Provision for income tax expense $ — $ 421 Net of tax Net unrealized losses on held to maturity securities: Amortization $ 12 $ (74) Interest income on taxable investment securities Losses recognized (54) — Net gains Taxes 11 20 Provision for income tax expense $ (31) $ (54) Net of tax Net pension plan liability adjustment: Amortization of unrecognized loss $ (372) $ (358) Other expense Amortization of prior service costs — — Salaries and employee benefits Taxes 99 96 Provision for income tax expense $ (273) $ (262) Net of tax Net SERP liability adjustment: Amortization of unrecognized loss $ (76) $ (47) Other expense Amortization of prior service costs 1 1 Salaries and employee benefits Taxes 20 12 Provision for income tax expense $ (55) $ (34) Net of tax Total reclassifications for the period $ (322) $ 108 Net of tax

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	9 Months Ended
Employee Benefit Plans (Tables)	Sep. 30, 2021
Pension [Member]
Components of Net Periodic Pension Plan Cost	Nine Months Ended Three Months Ended Pension Plan September 30, September 30, (in thousands) 2021 2020 2021 2020 Service cost $ 117 $ 169 $ 39 $ 57 Interest cost 1,066 1,219 355 406 Expected return on assets (2,677) (2,661) (892) (887) Amortization of net actuarial loss 1,116 1,074 372 358 Net pension credit included in employee benefits and other expense $ (378) $ (199) $ (126) $ (66)
SERP [Member]
Components of Net Periodic Pension Plan Cost	Nine Months Ended Three Months Ended Defined Benefit SERP September 30, September 30, (in thousands) 2021 2020 2021 2020 Service cost $ 104 $ 93 $ 35 $ 31 Interest cost 179 201 60 67 Amortization of recognized loss 226 141 75 47 Amortization of prior service cost (1) (2) — (1) Net Defined Benefit SERP expense included in employee benefits and other expense $ 508 $ 433 $ 170 $ 144

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	9 Months Ended
Derivative Financial Instruments (Tables)	Sep. 30, 2021
Derivative Financial Instruments [Abstract]
Impact Of Derivative Financial Instruments	Derivative in Cash Flow Hedging Relationships Amount of gain or (loss) recognized in Amount of gain or income or derivative Amount of gain or (loss) reclassified from (ineffective portion (loss) recognized in accumulated OCI into and amount excluded OCI on derivative income (effective from effectiveness (in thousands) (effective portion) portion) (a) testing) (b) Interest rate contracts: Nine months ended: September 30, 2021 $ 450 $ — $ — September 30, 2020 (972) — — Three months ended: September 30, 2021 $ 79 $ — $ — September 30, 2020 72 — — Notes: (a) Reported as interest expense (b) Reported as other income

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
Revenue Recognition (Tables)	Sep. 30, 2021
Revenue Recognition [Abstract]
Schedule of Noninterest Income Segregated by Revenue Streams In-Scope and Out-of-Scope of Topic 606	Nine Months Ended Three Months Ended September 30, September 30, (in thousands) 2021 2020 2021 2020 Noninterest income In-scope of Topic 606: Service charges on deposit accounts $ 1,292 $ 1,439 $ 475 $ 447 Other service charges 664 517 232 195 Trust department 6,441 5,355 2,166 1,871 Debit card income 2,623 2,052 900 738 Brokerage commissions 854 713 229 234 Noninterest income (in-scope of Topic 606) 11,874 10,076 4,002 3,485 Noninterest income (out-of-scope of Topic 606) 1,712 1,335 521 493 Total Noninterest Income $ 13,586 $ 11,411 $ 4,523 $ 3,978

Regulatory Capital Requiremen_2

Regulatory Capital Requirements (Tables)	9 Months Ended
Regulatory Capital Requirements (Tables)	Sep. 30, 2021
Regulatory Capital Requirements [Abstract]
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations	September 30, December 31, Required for Required Total Capital (to risk-weighted assets) Consolidated 15.51 % 16.08 % 8.00 % 10.00 % First United Bank & Trust 14.64 % 15.50 % 8.00 % 10.00 % Tier 1 Capital (to risk-weighted assets) Consolidated 14.26 % 14.83 % 6.00 % 8.00 % First United Bank & Trust 13.39 % 14.25 % 6.00 % 8.00 % Common Equity Tier 1 Capital (to risk-weighted assets) Consolidated 12.15 % 12.61 % 4.50 % 6.50 % First United Bank & Trust 13.39 % 14.25 % 4.50 % 6.50 % Tier 1 Capital (to average assets) Consolidated 10.33 % 10.36 % 4.00 % 5.00 % First United Bank & Trust 9.59 % 9.81 % 4.00 % 5.00 %

Assets and Liabilities Subjec_2

Assets and Liabilities Subject to Enforceable Master Netting Arrangements (Tables)	9 Months Ended
	Sep. 30, 2021
Assets and Liabilities Subject to Enforceable Master Netting Arrangements [Abstract]
Schedule of Assets and Liabilities Subject to an Enforceable Master Netting Arrangement or Repurchase Agreements	Net Amounts Gross Amounts Gross Gross of (Assets)/ Not Offset in the Amounts of Amounts Liabilities Statement of Condition Recognized Offset in the Presented in Cash (Assets)/ Statement of the Statement Financial Collateral Net (in thousands) Liabilities Condition of Condition Instruments Pledged Amount September 30, 2021 Interest Rate Swap Agreements $ 727 $ — $ 727 $ (727) $ 2,000 $ — Repurchase Agreements $ 72,396 $ — $ 72,396 $ (72,396) $ — $ — December 31, 2020 Interest Rate Swap Agreements $ 1,320 $ — $ 1,320 $ (1,320) $ — $ — Repurchase Agreements $ 49,160 $ — $ 49,160 $ (49,160) $ — $ —

COVID-19 (Narrative) (Details)

COVID-19 (Narrative) (Details)	Oct. 15, 2021USD ($)loan	Sep. 30, 2021USD ($)loan	Sep. 30, 2021USD ($)loan
Significant Event [Line Items]
Number of PPP loans processed \| loan			2,046
Number of PPP loan forgiven			1,675
Aggregate principal balance of loans forgiven			$ 184,900,000
Percentage of number of 2020 and 2021 PPP loans forgiven			86.00%
Percentage of 2020 and 2021 principal balances of PPP loans forgiven			82.00%
Subsequent Event [Member]
Significant Event [Line Items]
Number of loans in modification \| loan	11
Loans modification amount	$ 9,900,000
Loans Originated In 2020 [Member]
Significant Event [Line Items]
PPP loans originated		$ 148,500,000	$ 148,500,000
Number of PPP loans processed \| loan		1,174
PPP average loan size originated		$ 162,000	162,000
PPP amortization and forgiveness amount		$ 2,400,000
Number of PPP loan forgiven \| loan		290
Aggregate principal balance of loans forgiven		$ 34,500,000
Number of PPP remaining loans \| loan		885
PPP remaining balance		$ 114,000,000	114,000,000
Loans Originated In 2021 [Member]
Significant Event [Line Items]
PPP loans originated		$ 150,000,000	150,000,000
Number of PPP loans processed \| loan		1,384
PPP amortization and forgiveness amount		$ 3,200,000
Number of PPP loan forgiven \| loan		371
Aggregate principal balance of loans forgiven		$ 30,300,000
Loans Originated In Third Round [Member]
Significant Event [Line Items]
PPP loans originated		$ 66,100,000	66,100,000
Number of PPP loans processed \| loan		870
PPP average loan size originated		$ 80,000	$ 80,000

Earnings Per Common Share (Narr

Earnings Per Common Share (Narrative) (Details) - shares	3 Months Ended		9 Months Ended
Earnings Per Common Share (Narrative) (Details) - shares	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Shares of common stock outstanding	6,624,000	6,993,000	6,746,000	7,019,000
Restricted Stock Units (RSUs) [Member]
Antidilutive shares excluded from computation of earnings per share	0	0	0	0
Time-vested Shares [Member] \| Restricted Stock Units (RSUs) [Member]
Shares of common stock outstanding			7,073

Earnings Per Common Share (Basi

Earnings Per Common Share (Basic and Diluted Earnings Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net Income	$ 4,388	$ 4,403	$ 3,430	$ 4,960	$ 2,570	$ 1,755	$ 12,221	$ 9,285
Basic Earnings Per Share: Average Shares	6,617			6,988			6,741	7,008
Diluted Earnings Per Share: Average Shares	6,624			6,993			6,746	7,019
Basic Earnings Per Share Amount	$ 0.66			$ 0.70			$ 1.81	$ 1.32
Diluted Earnings Per Share Anount	$ 0.66			$ 0.70			$ 1.81	$ 1.32

Investments (Unrealized Gain (L

Investments (Unrealized Gain (Loss) on Investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Schedule of Investments [Line Items]
Amortized Cost	$ 241,197	$ 230,464
Gross Unrealized Gains	1,073	2,164
Gross Unrealized Losses	6,706	5,743
Fair Value	235,564	226,885
OTTI in AOCL	(715)	(3,839)
Held-to-maturity Amortized cost	61,979	68,263
Held-to-maturity Gross Unrealized Gains	10,122	9,387
Held-to-maturity Gross Unrealized Losses	394	38
Fair Value	71,707	77,612
U.S. government agencies [Member]
Schedule of Investments [Line Items]
Amortized Cost	55,527	75,856
Gross Unrealized Gains	235	899
Gross Unrealized Losses	2,028	322
Fair Value	53,734	76,433
Residential mortgage-backed agencies [Member]
Schedule of Investments [Line Items]
Amortized Cost	30,936	22,999
Gross Unrealized Gains	21
Gross Unrealized Losses	603	100
Fair Value	30,354	22,899
Held-to-maturity Amortized cost	32,113	34,597
Held-to-maturity Gross Unrealized Gains	882	1,173
Held-to-maturity Gross Unrealized Losses	394	38
Fair Value	32,601	35,732
Commercial mortgage-backed agencies [Member]
Schedule of Investments [Line Items]
Amortized Cost	55,980	32,549
Gross Unrealized Gains	224	529
Gross Unrealized Losses	695	36
Fair Value	55,509	33,042
Held-to-maturity Amortized cost	9,697	11,716
Held-to-maturity Gross Unrealized Gains	335	587
Fair Value	10,032	12,303
Collateralized mortgage obligations [Member]
Schedule of Investments [Line Items]
Amortized Cost	70,766	70,372
Gross Unrealized Gains	104	266
Gross Unrealized Losses	1,791	1
Fair Value	69,079	70,637
Held-to-maturity Amortized cost		1,348
Held-to-maturity Gross Unrealized Gains		58
Fair Value		1,406
Obligations of states and political subdivisions [Member]
Schedule of Investments [Line Items]
Amortized Cost	9,402	10,144
Gross Unrealized Gains	394	470
Fair Value	9,796	10,614
Held-to-maturity Amortized cost	20,169	20,602
Held-to-maturity Gross Unrealized Gains	8,905	7,569
Fair Value	29,074	28,171
Collateralized debt obligations [Member]
Schedule of Investments [Line Items]
Amortized Cost	18,586	18,544
Gross Unrealized Gains	95
Gross Unrealized Losses	1,589	5,284
Fair Value	17,092	13,260
OTTI in AOCL	$ (715)	$ (3,839)

Investments (Gross Unrealized L

Investments (Gross Unrealized Losses and Fair Values of Securities) (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Schedule of Investments [Line Items]
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 127,558,000	$ 118,172,000
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Unrealized Losses	$ 2,874,000	$ 459,000
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Number of Investments	15	14
Available-for-Sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	$ 52,447,000	$ 13,260,000
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Unrealized Losses	$ 3,832,000	$ 5,284,000
Available-for-Sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Investments	12	9
Held-to-Maturity Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 8,500,000	$ 2,973,000
Held-to-Maturity Securities, Continuous Unrealized Loss Position, Less than 12 Months, Unrealized Losses	$ 394,000	$ 38,000
Held-to-Maturity Securities, Continuous Unrealized Loss Position, Less than 12 Months, Number Of Investments	3	1
U.S. government agencies [Member]
Schedule of Investments [Line Items]
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		$ 39,611,000
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Unrealized Losses		$ 322,000
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Number of Investments		7
Available-for-Sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	$ 34,325,000
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Unrealized Losses	$ 2,028,000
Available-for-Sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Investments	6
Residential mortgage-backed agencies [Member]
Schedule of Investments [Line Items]
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 20,582,000	$ 22,899,000
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Unrealized Losses	$ 603,000	$ 100,000
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Number of Investments	2	2
Held-to-Maturity Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 8,500,000	$ 2,973,000
Held-to-Maturity Securities, Continuous Unrealized Loss Position, Less than 12 Months, Unrealized Losses	$ 394,000	$ 38,000
Held-to-Maturity Securities, Continuous Unrealized Loss Position, Less than 12 Months, Number Of Investments	3	1
Commercial mortgage-backed agencies [Member]
Schedule of Investments [Line Items]
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 41,647,000	$ 16,034,000
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Unrealized Losses	$ 480,000	$ 36,000
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Number of Investments	5	1
Available-for-Sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	$ 7,725,000
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Unrealized Losses	$ 215,000
Available-for-Sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Investments	1
Collateralized mortgage obligations [Member]
Schedule of Investments [Line Items]
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 65,329,000	$ 39,628,000
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Unrealized Losses	$ 1,791,000	$ 1,000
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Number of Investments	8	4
Collateralized debt obligations [Member]
Schedule of Investments [Line Items]
Available-for-Sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	$ 10,397,000	$ 13,260,000
Available-for-Sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Unrealized Losses	$ 1,589,000	$ 5,284,000
Available-for-Sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Investments	5	9

Investments (Non-Cash OTTI Cred

Investments (Non-Cash OTTI Credit Losses Recognized in Earnings) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Investments [Abstract]
Balance of credit-related OTTI, Beginning	$ 2,143	$ 2,345	$ 2,244	$ 2,446
Reduction for increases in cash flows expected to be collected	(50)	(50)	(151)	(151)
Balance of credit-related OTTI, Ending	$ 2,093	$ 2,295	$ 2,093	$ 2,295

Investments (Amortized Cost and

Investments (Amortized Cost and Fair Values Classified by Contractual Maturity Date) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Schedule of Investments [Line Items]
Amortized Cost: Due after one year through five years	$ 4,404
Amortized Cost: Due after five years through ten years	10,057
Amortized Cost: Due after ten years	69,054
Available For Sale Debt Maturities Amortized Cost Sub Total	83,515
Fair Value: Due after one year through five years	4,466
Fair Value: Due after five years through ten years	10,198
Fair Value: Due after ten years	65,958
Available For Sale Debt Maturities Fair Value Sub Total	80,622
Available-for-sale Securities, Amortized Cost Basis	241,197	$ 230,464
Available-for-sale Securities	235,564	226,885
Amortized Cost: Due after ten years, Held to maturity	20,169
Fair Value: Due after ten years, Held to maturity	29,074
Held-to-maturity Securities	61,979	68,263
Held-to-maturity securities, fair value	71,707	77,612
Residential mortgage-backed agencies [Member]
Schedule of Investments [Line Items]
Available-for-sale Securities, Amortized Cost Basis	30,936	22,999
Available-for-sale Securities	30,354	22,899
Held-to-maturity Securities	32,113	34,597
Held-to-maturity securities, fair value	32,601	35,732
Commercial mortgage-backed agencies [Member]
Schedule of Investments [Line Items]
Available-for-sale Securities, Amortized Cost Basis	55,980	32,549
Available-for-sale Securities	55,509	33,042
Held-to-maturity Securities	9,697	11,716
Held-to-maturity securities, fair value	10,032	12,303
Collateralized mortgage obligations [Member]
Schedule of Investments [Line Items]
Available-for-sale Securities, Amortized Cost Basis	70,766	70,372
Available-for-sale Securities	$ 69,079	70,637
Held-to-maturity Securities		1,348
Held-to-maturity securities, fair value		$ 1,406

Loans And Related Allowances _2

Loans And Related Allowances For Loan Losses (Narrative) (Details)	Oct. 15, 2021USD ($)loan	Sep. 30, 2021USD ($)contract	Sep. 30, 2020USD ($)contract	Sep. 30, 2021USD ($)contractloan	Sep. 30, 2020USD ($)contract	Dec. 31, 2020USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)
Financing Receivable, Modifications [Line Items]
Allowance for loan losses		$ 16,906,000	$ 16,189,000	$ 16,906,000	$ 16,189,000	$ 16,486,000	$ 17,068,000	$ 17,014,000	$ 12,537,000
Nonaccrual loans		7,441,000		7,441,000		3,339,000
Financing receivable, modifications, subsequent default, recorded investment				0	$ 0
Subsequent Event [Member]
Financing Receivable, Modifications [Line Items]
Financing receivable, modifications, number of contracts \| loan	11
Financing receivable, modifications, recorded investment	$ 9,900,000
Partial Charge Off [Member]
Financing Receivable, Modifications [Line Items]
Nonaccrual loans		$ 500,000		$ 500,000		400,000
New TDRs [Member]
Financing Receivable, Modifications [Line Items]
Financing receivable, modifications, number of contracts \| contract		0	0	0	0
Existing TDRs [Member]
Financing Receivable, Modifications [Line Items]
Financing receivable, modifications, number of contracts \| contract		2	2	3	9
Troubled Debt Restructuring [Member]
Financing Receivable, Modifications [Line Items]
Financing receivable, modifications, number of contracts \| loan				14
Financing receivable, modifications, recorded investment		$ 3,800,000		$ 3,800,000		4,000,000
Additional funds		0		0
Financing receivable, modifications, subsequent default, recorded investment			$ 0
Commercial real estate- non owner-occupied [Member]
Financing Receivable, Modifications [Line Items]
Nonaccrual loans		4,470,000		4,470,000		8,000
Commercial real estate- all other CRE [Member]
Financing Receivable, Modifications [Line Items]
Nonaccrual loans		547,000		547,000		890,000
Acquisition and development- 1-4 family residential construction [Member]
Financing Receivable, Modifications [Line Items]
Loans in process of foreclosure		200,000		$ 200,000		$ 400,000
Percentage of loan portfolio accruing loans including PPP loans past due 30 days or more				0.20%
Percentage of loan portfolio accruing loans excluding PPP loans past due 30 days or more				0.21%		0.20%
Acquisition and development- All other A&D [Member]
Financing Receivable, Modifications [Line Items]
Nonaccrual loans		395,000		$ 395,000		$ 366,000
Commercial and industrial [Member]
Financing Receivable, Modifications [Line Items]
PPP loans						114,000,000
Allowance for loan losses		2,400,000	2,184,000	2,400,000	$ 2,184,000	2,584,000	2,944,000	1,997,000	1,341,000
Commercial and industrial [Member] \| CARES Act [Member]
Financing Receivable, Modifications [Line Items]
PPP loans		30,300,000		$ 30,300,000		$ 114,000,000
PPP loans SBA guarantee percent				100.00%		100.00%
Allowance for loan losses		0		$ 0		$ 0
Residential mortgage- term [Member]
Financing Receivable, Modifications [Line Items]
Nonaccrual loans		1,580,000		1,580,000		1,634,000
Residential mortgage- home equity [Member]
Financing Receivable, Modifications [Line Items]
Nonaccrual loans		431,000		431,000		414,000
Consumer [Member]
Financing Receivable, Modifications [Line Items]
Allowance for loan losses		842,000	$ 381,000	842,000	$ 381,000	370,000	$ 590,000	$ 386,000	$ 312,000
Nonaccrual loans		$ 18,000		$ 18,000		$ 27,000

Loans And Related Allowances _3

Loans And Related Allowances For Loan Losses (Loan Portfolio Segments) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	$ 11,188	$ 7,459
Collectively evaluated for impairment	1,150,680	1,160,353
Total Loans	1,161,868	1,167,812
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	7,343	3,330
Collectively evaluated for impairment	364,442	365,846
Total Loans	371,785	369,176
Acquisition and Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	842	842
Collectively evaluated for impairment	131,414	116,119
Total Loans	132,256	116,961
Commercial and industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Collectively evaluated for impairment	195,758	266,745
Total Loans	195,758	266,745
Residential Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	2,985	3,185
Collectively evaluated for impairment	402,900	375,985
Total Loans	405,885	379,170
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	18	102
Collectively evaluated for impairment	56,166	35,658
Total Loans	$ 56,184	$ 35,760

Loans And Related Allowances _4

Loans And Related Allowances For Loan Losses (Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 1,161,868	$ 1,167,812
Commercial real estate- non owner-occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	192,240	190,518
Commercial real estate- all other CRE [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	179,545	178,658
Acquisition and development- 1-4 family residential construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	20,321	18,920
Acquisition and development- All other A&D [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	111,935	98,041
Commercial and industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	195,758	266,745
Residential mortgage- term [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	345,027	315,577
Residential mortgage- home equity [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	60,858	63,593
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	56,184	35,760
Pass [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	1,110,016	1,114,556
Pass [Member] \| Commercial real estate- non owner-occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	172,977	178,670
Pass [Member] \| Commercial real estate- all other CRE [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	171,556	166,504
Pass [Member] \| Acquisition and development- 1-4 family residential construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	20,321	18,920
Pass [Member] \| Acquisition and development- All other A&D [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	111,496	97,648
Pass [Member] \| Commercial and industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	178,724	245,185
Pass [Member] \| Residential mortgage- term [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	338,745	309,177
Pass [Member] \| Residential mortgage- home equity [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	60,141	62,804
Pass [Member] \| Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	56,056	35,648
Special Mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	20,548	20,360
Special Mention [Member] \| Commercial real estate- non owner-occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	13,054	5,526
Special Mention [Member] \| Commercial real estate- all other CRE [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	1,407	5,664
Special Mention [Member] \| Acquisition and development- All other A&D [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans		17
Special Mention [Member] \| Commercial and industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	6,087	8,867
Special Mention [Member] \| Residential mortgage- term [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans		283
Special Mention [Member] \| Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans		3
Substandard [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	31,304	32,896
Substandard [Member] \| Commercial real estate- non owner-occupied [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	6,209	6,322
Substandard [Member] \| Commercial real estate- all other CRE [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	6,582	6,490
Substandard [Member] \| Acquisition and development- All other A&D [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	439	376
Substandard [Member] \| Commercial and industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	10,947	12,693
Substandard [Member] \| Residential mortgage- term [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	6,282	6,117
Substandard [Member] \| Residential mortgage- home equity [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	717	789
Substandard [Member] \| Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 128	$ 109

Loans And Related Allowances _5

Loans And Related Allowances For Loan Losses (Loan Portfolio Summarized by the Past Due Status) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	$ 1,152,079	$ 1,162,167
Total Past Due and Accruing	2,348	2,306
Non-Accrual	7,441	3,339
Loans	1,161,868	1,167,812
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	1,086	823
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	1,073	759
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	189	724
Commercial real estate- non owner-occupied [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	187,770	190,510
Non-Accrual	4,470	8
Loans	192,240	190,518
Commercial real estate- all other CRE [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	178,880	177,360
Total Past Due and Accruing	118	408
Non-Accrual	547	890
Loans	179,545	178,658
Commercial real estate- all other CRE [Member] \| Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	118	408
Acquisition and development- 1-4 family residential construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	20,321	18,920
Loans	20,321	18,920
Acquisition and development- All other A&D [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	111,540	97,660
Total Past Due and Accruing		15
Non-Accrual	395	366
Loans	111,935	98,041
Acquisition and development- All other A&D [Member] \| Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due		5
Acquisition and development- All other A&D [Member] \| Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due		10
Commercial and industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	195,383	266,708
Total Past Due and Accruing	375	37
Loans	195,758	266,745
Commercial and industrial [Member] \| Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	375	37
Residential mortgage- term [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	342,242	312,500
Total Past Due and Accruing	1,205	1,443
Non-Accrual	1,580	1,634
Loans	345,027	315,577
Residential mortgage- term [Member] \| Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	76	63
Residential mortgage- term [Member] \| Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	975	670
Residential mortgage- term [Member] \| Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	154	710
Residential mortgage- home equity [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	60,149	63,036
Total Past Due and Accruing	278	143
Non-Accrual	431	414
Loans	60,858	63,593
Residential mortgage- home equity [Member] \| Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	213	80
Residential mortgage- home equity [Member] \| Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	65	63
Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	55,794	35,473
Total Past Due and Accruing	372	260
Non-Accrual	18	27
Loans	56,184	35,760
Consumer [Member] \| Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	304	230
Consumer [Member] \| Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	33	26
Consumer [Member] \| Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	$ 35	$ 4

Loans And Related Allowances _6

Loans And Related Allowances For Loan Losses (Primary Segments of the Allowance for Loan Loss) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Losses [Line Items]
Individually evaluated for impairment	$ 205		$ 57
Collectively evaluated for impairment	16,701		16,429
Total Allowance For Loan Losses	16,906	$ 17,068	16,486	$ 16,189	$ 17,014	$ 12,537
Commercial Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Individually evaluated for impairment	187		4
Collectively evaluated for impairment	6,539		5,539
Total Allowance For Loan Losses	6,726	5,675	5,543	5,294	4,527	2,882
Acquisition and Development [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Individually evaluated for impairment			13
Collectively evaluated for impairment	2,910		2,326
Total Allowance For Loan Losses	2,910	2,500	2,339	2,423	4,498	3,674
Commercial and industrial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Collectively evaluated for impairment	2,400		2,584
Total Allowance For Loan Losses	2,400	2,944	2,584	2,184	1,997	1,341
Residential Mortgage [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Individually evaluated for impairment	16		40
Collectively evaluated for impairment	3,582		5,110
Total Allowance For Loan Losses	3,598	4,859	5,150	5,407	5,106	3,828
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Individually evaluated for impairment	2
Collectively evaluated for impairment	840		370
Total Allowance For Loan Losses	842	590	370	381	386	312
Unallocated [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Collectively evaluated for impairment	430		500
Total Allowance For Loan Losses	$ 430	$ 500	$ 500	$ 500	$ 500	$ 500

Loans And Related Allowances _7

Loans And Related Allowances For Loan Losses (Impaired Loans and Related Interest Income by Loan Portfolio Class) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable, Impaired [Line Items]
Impaired Loans with Specific Allowance: Recorded Investment	$ 2,040	$ 1,399
Impaired Loans with Specific Allowance: Related Allowance	205	57
Impaired Loans with No Specific Allowance: Recorded Investment	9,148	6,060
Total Impaired Loans: Recorded Investment	11,188	7,459
Unpaid Principal Balance	14,693	11,063
Commercial real estate- non owner-occupied [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with Specific Allowance: Recorded Investment	1,715	111
Impaired Loans with Specific Allowance: Related Allowance	187	4
Impaired Loans with No Specific Allowance: Recorded Investment	2,863	8
Total Impaired Loans: Recorded Investment	4,578	119
Unpaid Principal Balance	4,578	119
Commercial real estate- all other CRE [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Specific Allowance: Recorded Investment	2,765	3,211
Total Impaired Loans: Recorded Investment	2,765	3,211
Unpaid Principal Balance	2,765	3,211
Acquisition and development- 1-4 family residential construction [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Specific Allowance: Recorded Investment	245	266
Total Impaired Loans: Recorded Investment	245	266
Unpaid Principal Balance	245	266
Acquisition and development- All other A&D [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with Specific Allowance: Recorded Investment		276
Impaired Loans with Specific Allowance: Related Allowance		13
Impaired Loans with No Specific Allowance: Recorded Investment	597	300
Total Impaired Loans: Recorded Investment	597	576
Unpaid Principal Balance	1,806	1,724
Commercial and industrial [Member]
Financing Receivable, Impaired [Line Items]
Unpaid Principal Balance	2,214	2,214
Residential mortgage- term [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with Specific Allowance: Recorded Investment	261	936
Impaired Loans with Specific Allowance: Related Allowance	10	34
Impaired Loans with No Specific Allowance: Recorded Investment	2,293	1,910
Total Impaired Loans: Recorded Investment	2,554	2,846
Unpaid Principal Balance	2,615	3,031
Residential mortgage- home equity [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with Specific Allowance: Recorded Investment	46	76
Impaired Loans with Specific Allowance: Related Allowance	6	6
Impaired Loans with No Specific Allowance: Recorded Investment	385	339
Total Impaired Loans: Recorded Investment	431	415
Unpaid Principal Balance	450	447
Consumer [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with Specific Allowance: Recorded Investment	18
Impaired Loans with Specific Allowance: Related Allowance	2
Impaired Loans with No Specific Allowance: Recorded Investment		26
Total Impaired Loans: Recorded Investment	18	26
Unpaid Principal Balance	$ 20	$ 51

Loans And Related Allowances _8

Loans And Related Allowances For Loan Losses (Allowance for Loan Losses Summarized by Loan Portfolio Segments) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Financing Receivable, Allowance for Credit Losses [Line Items]
ALL Beginning Balance	$ 17,068	$ 17,014	$ 16,486	$ 12,537
Charge-offs	(154)	(1,174)	(492)	(1,758)
Recoveries	589	189	844	429
Provision	(597)	160	68	4,981
ALL Ending Balance	16,906	16,189	16,906	16,189
Commercial Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
ALL Beginning Balance	5,675	4,527	5,543	2,882
Recoveries		3		69
Provision	1,051	764	1,183	2,343
ALL Ending Balance	6,726	5,294	6,726	5,294
Acquisition and Development [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
ALL Beginning Balance	2,500	4,498	2,339	3,674
Charge-offs	(4)	(1,113)	(85)	(1,144)
Recoveries	62	7	172	29
Provision	352	(969)	484	(136)
ALL Ending Balance	2,910	2,423	2,910	2,423
Commercial and industrial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
ALL Beginning Balance	2,944	1,997	2,584	1,341
Charge-offs				(232)
Recoveries	473	133	511	149
Provision	(1,017)	54	(695)	926
ALL Ending Balance	2,400	2,184	2,400	2,184
Residential Mortgage [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
ALL Beginning Balance	4,859	5,106	5,150	3,828
Charge-offs	(59)	(10)	(141)	(108)
Recoveries	20	18	49	66
Provision	(1,222)	293	(1,460)	1,621
ALL Ending Balance	3,598	5,407	3,598	5,407
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
ALL Beginning Balance	590	386	370	312
Charge-offs	(91)	(51)	(266)	(274)
Recoveries	34	28	112	116
Provision	309	18	626	227
ALL Ending Balance	842	381	842	381
Unallocated [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
ALL Beginning Balance	500	500	500	500
Provision	(70)		(70)
ALL Ending Balance	$ 430	$ 500	$ 430	$ 500

Loans And Related Allowances _9

Loans And Related Allowances For Loan Losses (Average of Impaired Loans and Related Interest Income by Loan Portfolio Class) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Financing Receivable, Impaired [Line Items]
Average Investment	$ 11,229	$ 14,929	$ 10,465	$ 15,076	$ 13,554
Interest income recognized on an accrual basis	52	64	178	195
Interest income recognized on a cash basis			5	4
Commercial real estate- non owner-occupied [Member]
Financing Receivable, Impaired [Line Items]
Average Investment	4,631	127	3,518	134	131
Interest income recognized on an accrual basis	3	3	9	6
Commercial real estate- all other CRE [Member]
Financing Receivable, Impaired [Line Items]
Average Investment	2,787	3,278	2,984	3,201	3,203
Interest income recognized on an accrual basis	26	36	95	109
Acquisition and development- 1-4 family residential construction [Member]
Financing Receivable, Impaired [Line Items]
Average Investment	249	276	256	282	278
Interest income recognized on an accrual basis	3	3	9	9
Acquisition and development- All other A&D [Member]
Financing Receivable, Impaired [Line Items]
Average Investment	602	8,158	599	8,243	6,709
Interest income recognized on an accrual basis	3	3	9	9
Interest income recognized on a cash basis				1
Commercial and industrial [Member]
Financing Receivable, Impaired [Line Items]
Average Investment		18		16	16
Residential mortgage- term [Member]
Financing Receivable, Impaired [Line Items]
Average Investment	2,500	2,565	2,642	2,531	2,593
Interest income recognized on an accrual basis	17	19	56	62
Interest income recognized on a cash basis			5
Residential mortgage- home equity [Member]
Financing Receivable, Impaired [Line Items]
Average Investment	451	474	449	651	604
Interest income recognized on a cash basis				3
Consumer [Member]
Financing Receivable, Impaired [Line Items]
Average Investment	$ 9	$ 33	$ 17	$ 18	$ 20

Loans And Related Allowances_10

Loans And Related Allowances For Loan Losses (TDRs) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021USD ($)contract	Sep. 30, 2020USD ($)contract	Sep. 30, 2021USD ($)contractloan	Sep. 30, 2020USD ($)contract
Troubled Debt Restructuring [Member]
Financing Receivable, Impaired [Line Items]
Number of contracts \| loan			14
Temporary Rate Modification [Member]
Financing Receivable, Impaired [Line Items]
Number of contracts \| contract				1
Recorded Investment \| $				$ 46
Extension Of Maturity [Member]
Financing Receivable, Impaired [Line Items]
Number of contracts \| contract	2	2	3	4
Recorded Investment \| $	$ 417	$ 440	$ 526	$ 887
Modification Of Payment And Other Terms [Member]
Financing Receivable, Impaired [Line Items]
Number of contracts \| contract		1		4
Recorded Investment \| $		$ 111		$ 2,582
Commercial real estate- non owner-occupied [Member] \| Extension Of Maturity [Member]
Financing Receivable, Impaired [Line Items]
Number of contracts \| contract			1
Recorded Investment \| $			$ 109
Commercial real estate- all other CRE [Member] \| Modification Of Payment And Other Terms [Member]
Financing Receivable, Impaired [Line Items]
Number of contracts \| contract				1
Recorded Investment \| $				$ 2,226
Acquisition and development- All other A&D [Member] \| Extension Of Maturity [Member]
Financing Receivable, Impaired [Line Items]
Number of contracts \| contract	1	1	1	2
Recorded Investment \| $	$ 202	$ 213	$ 202	$ 430
Residential mortgage- term [Member] \| Temporary Rate Modification [Member]
Financing Receivable, Impaired [Line Items]
Number of contracts \| contract				1
Recorded Investment \| $				$ 46
Residential mortgage- term [Member] \| Extension Of Maturity [Member]
Financing Receivable, Impaired [Line Items]
Number of contracts \| contract	1	1	1	2
Recorded Investment \| $	$ 215	$ 227	$ 215	$ 457
Residential mortgage- term [Member] \| Modification Of Payment And Other Terms [Member]
Financing Receivable, Impaired [Line Items]
Number of contracts \| contract		1		3
Recorded Investment \| $		$ 111		$ 356

Other Real Estate Owned, Net (C

Other Real Estate Owned, Net (Components of OREO, Net of Related Valuation Allowance) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Total OREO, net	$ 6,663	$ 9,386
Commercial Real Estate [Member]
Total OREO, net	900	945
Acquisition and Development [Member]
Total OREO, net	5,763	8,441
Residential Mortgage [Member]
Total OREO, net	$ 6,663	$ 9,386

Other Real Estate Owned, Net (S

Other Real Estate Owned, Net (Schedule of Activity in OREO Valuation Allowance) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Other Real Estate Owned, Net [Abstract]
Balance beginning of period	$ 543	$ 1,734	$ 1,010	$ 1,790
Fair value write-down		63	(160)	102
Sales of OREO	(89)	(166)	(396)	(261)
Balance at end of period	$ 454	$ 1,631	$ 454	$ 1,631

Other Real Estate Owned, Net _2

Other Real Estate Owned, Net (Schedule of Components of OREO Expenses, Net) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Other Real Estate Owned, Net [Abstract]
Gains on sale of real estate, net	$ 2	$ (72)	$ (594)	$ (93)
Fair value write-down		63	(160)	102
Expenses, net	150	52	345	117
Rental and other income	(2)	(37)	(51)	(123)
Total OREO expenses, net	$ 150	$ 6	$ (460)	$ 3

Fair Value of Financial Instr_3

Fair Value of Financial Instruments (Narrative) (Details)	3 Months Ended		9 Months Ended
Fair Value of Financial Instruments (Narrative) (Details)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)security	Sep. 30, 2020USD ($)
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Gains or losses included in earnings attributable to the change in realized/unrealized gains or losses related to the assets	$ 0	$ 0	$ 0	$ 0
Fair value, assets, level 1 to level 2 transfers, amount	0	0	0	0
Fair value, assets, level 2 to level 1 transfer, amount	0	$ 0	$ 0	$ 0
Collateralized debt obligations [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Acquired trust preferred securities, number of securities \| security			9
Collateralized debt obligations [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Trust preferred securities, amortized cost	18,600,000		$ 18,600,000
Trust preferred securities, fair value	$ 17,100,000		$ 17,100,000

Fair Value of Financial Instr_4

Fair Value of Financial Instruments (Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques) (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Fair Value, Measurements, Recurring [Member] \| Investment Securities - Available for Sale [Member] \| Discounted Cash Flow [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of securities	$ 17,092	$ 13,260
Fair value input, unobservable input value, description	4.50%	5.50%
Fair Value, Measurements, Nonrecurring [Member] \| Impaired Loans [Member] \| Market Comparable Properties [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of securities	$ 2,002	$ 1,465
Fair Value, Measurements, Nonrecurring [Member] \| Other Real Estate Owned [Member] \| Market Comparable Properties [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of securities	$ 349	$ 913
Fair value measurements discount rate	15.00%	15.00%
Minimum [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Impaired Loans [Member] \| Market Comparable Properties [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements discount rate	10.00%	10.00%
Maximum [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Impaired Loans [Member] \| Market Comparable Properties [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements discount rate	15.00%	15.00%
Weighted Average [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Impaired Loans [Member] \| Market Comparable Properties [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements discount rate	10.50%	12.50%

Fair Value of Financial Instr_5

Fair Value of Financial Instruments (Assets And Liabilities Measured At Fair Value On A Recurring And Nonrecurring Basis) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	$ 235,564	$ 226,885
Impaired Loans	11,188	7,459
Fair Value, Measurements, Recurring [Member] \| Derivative Financial Instruments, Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial Derivative	(727)	(1,320)
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial Derivative	(727)	(1,320)
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Measurements, Recurring [Member] \| Derivative Financial Instruments, Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial Derivative	(727)	(1,320)
U.S. government agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	53,734	76,433
U.S. government agencies [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	53,734	76,433
U.S. government agencies [Member] \| Fair Value, Inputs, Level 2 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	53,734	76,433
Residential mortgage-backed agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	30,354	22,899
Residential mortgage-backed agencies [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	30,354	22,899
Residential mortgage-backed agencies [Member] \| Fair Value, Inputs, Level 2 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	30,354	22,899
Commercial mortgage-backed agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	55,509	33,042
Commercial mortgage-backed agencies [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	55,509	33,042
Commercial mortgage-backed agencies [Member] \| Fair Value, Inputs, Level 2 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	55,509	33,042
Collateralized mortgage obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	69,079	70,637
Collateralized mortgage obligations [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	69,079	70,637
Collateralized mortgage obligations [Member] \| Fair Value, Inputs, Level 2 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	69,079	70,637
Obligations of states and political subdivisions [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	9,796	10,614
Obligations of states and political subdivisions [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	9,796	10,614
Obligations of states and political subdivisions [Member] \| Fair Value, Inputs, Level 2 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	9,796	10,614
Collateralized debt obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	17,092	13,260
Collateralized debt obligations [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	17,092	13,260
Collateralized debt obligations [Member] \| Fair Value, Inputs, Level 3 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	17,092	13,260
Impaired Loans [Member] \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired Loans	2,002	1,465
Impaired Loans [Member] \| Fair Value, Inputs, Level 3 [Member] \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired Loans	2,002	1,465
Other Real Estate Owned [Member] \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned	349	913
Other Real Estate Owned [Member] \| Fair Value, Inputs, Level 3 [Member] \| Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned	$ 349	$ 913

Fair Value of Financial Instr_6

Fair Value of Financial Instruments (Reconciliation Of Fair Valued Assets Measured On A Recurring Basis) (Details) - Fair Value, Inputs, Level 3 [Member] - Fair Value, Measurements, Recurring [Member] - Collateralized debt obligations [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ 16,230	$ 11,952	$ 13,260	$ 14,354
Total losses realized/unrealized: Included in other comprehensive income loss	862	808	3,832	(1,594)
Ending balance	$ 17,092	$ 12,760	$ 17,092	$ 12,760

Fair Value of Financial Instr_7

Fair Value of Financial Instruments (Fair Value By Balance Sheet Grouping) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and due from banks, Carrying Amount	$ 129,062	$ 146,673
Interest bearing deposits in banks, Carrying Amount	5,876	2,759
Investment securities - AFS, Carrying Amount	235,564	226,885
Restricted Bank stock, Carrying Amount	1,029	4,468
Loans, net, Carrying Amount	1,143,791	1,149,596
Short-term borrowed funds, carrying amount	72,396	49,160
Long-term borrowed funds, carrying amount	30,929	100,929
Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and due from banks	129,062	146,673
Interest bearing deposits in banks	5,876	2,759
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment securities - AFS	218,472	213,625
Investment securities - HTM	42,633	49,442
Accrued interest receivable	948	907
Deposits - non-maturity	1,270,342	1,194,140
Deposits - time deposits	175,298	231,241
Financial derivative	727	1,320
Short-term borrowed funds	72,396	49,160
Long-term borrowed funds	30,980	104,825
Accrued interest payable	142	391
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment securities - AFS	17,092	13,260
Investment securities - HTM	29,074	28,170
Loans, net	1,135,878	1,150,186
Accrued interest receivable	4,086	5,334
Reported Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and due from banks	129,062	146,673
Interest bearing deposits in banks	5,876	2,759
Investment securities - AFS	235,564	226,885
Investment securities - HTM	61,979	68,263
Restricted Bank Stock	1,029	4,468
Loans, net	1,143,791	1,149,596
Accrued interest receivable	5,034	6,241
Deposits - non-maturity	1,270,342	1,194,140
Deposits - time deposits	174,152	228,226
Financial derivative	727	1,320
Short-term borrowed funds	72,396	49,160
Long-term borrowed funds	30,929	100,929
Accrued interest payable	142	391
Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and due from banks	129,062	146,673
Interest bearing deposits in banks	5,876	2,759
Investment securities - AFS	235,564	226,885
Investment securities - HTM	71,707	77,612
Loans, net	1,135,878	1,150,186
Accrued interest receivable	5,034	6,241
Deposits - non-maturity	1,270,342	1,194,140
Deposits - time deposits	175,298	231,241
Financial derivative	727	1,320
Short-term borrowed funds	72,396	49,160
Long-term borrowed funds	30,980	104,825
Accrued interest payable	$ 142	$ 391

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Schedule of Accumulated Other Comprehensive Loss) (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Balance	$ 130,556	$ 129,189	$ 131,047	$ 124,453	$ 131,047	$ 125,940	$ 125,940
Balance	133,787	130,556	129,189	130,237	133,787	130,237	131,047
Accumulated Other Comprehensive Loss [Member]
Balance	(28,468)	(33,198)	(28,863)	(27,483)	(28,863)	(25,971)	(25,971)
Other comprehensive income/(loss) before reclassifications	(586)	4,519	(4,670)				(4,052)
Amounts reclassified from accumulated other comprehensive loss	322	211	335				1,160
Balance	(28,732)	(28,468)	(33,198)	(25,851)	(28,732)	(25,851)	(28,863)
Investment securities- with OTTI [Member]
Balance	(1,504)	(3,048)	(3,277)		(3,277)	(2,542)	(2,542)
Other comprehensive income/(loss) before reclassifications	550	1,581	266	518	2,397	(914)	(587)
Amounts reclassified from accumulated other comprehensive loss	(37)	(37)	(37)				(148)
Balance	(991)	(1,504)	(3,048)		(991)		(3,277)
Investment securities- all other [Member]
Balance	(3,306)	(5,227)	(25)		(25)	(853)	(853)
Other comprehensive income/(loss) before reclassifications	(518)	2,034	(5,202)	(235)	(3,686)	1,791	1,291
Amounts reclassified from accumulated other comprehensive loss		(113)					(463)
Balance	(3,824)	(3,306)	(5,227)		(3,824)		(25)
Investment securities HTM [Member]
Balance	(236)	(270)	(315)		(315)	(899)	(899)
Amounts reclassified from accumulated other comprehensive loss	31	34	45				584
Balance	(205)	(236)	(270)		(205)		(315)
Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member]
Balance	(583)	(549)	(954)		(954)	(85)	(85)
Other comprehensive income/(loss) before reclassifications	79	(34)	405				(869)
Balance	(504)	(583)	(549)		(504)		(954)
Defined Benefit Plans Adjustments [Member] \| Pension [Member]
Balance	(21,287)	(22,497)	(22,630)		(22,630)	(20,417)	(20,417)
Other comprehensive income/(loss) before reclassifications	(697)	938	(139)	$ 1,385	102	(655)	(3,262)
Amounts reclassified from accumulated other comprehensive loss	273	272	272				1,049
Balance	(21,711)	(21,287)	(22,497)		(21,711)		(22,630)
Defined Benefit Plans Adjustments [Member] \| SERP [Member]
Balance	(1,552)	(1,607)	(1,662)		(1,662)	$ (1,175)	(1,175)
Other comprehensive income/(loss) before reclassifications							(625)
Amounts reclassified from accumulated other comprehensive loss	55	55	55				138
Balance	$ (1,497)	$ (1,552)	$ (1,607)		$ (1,497)		$ (1,662)

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Loss (Components of Comprehensive Income) (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Net unrealized gains (losses), before tax	$ (361)			$ 2,221			$ 179	$ 156
Net unrealized tax (expense) benefit	97			(589)			(48)	(36)
Other comprehensive (loss)/income, net of tax	(264)	$ 4,730	$ (4,335)	1,632	$ 4,120	$ (5,632)	131	120
Accumulated Other Comprehensive Loss [Member]
Unrealized net gains (losses), net of tax	(586)	4,519	(4,670)						$ (4,052)
Recognized gains (losses), net of tax	(322)	(211)	(335)						(1,160)
Other comprehensive (loss)/income, net of tax	(264)	4,730	(4,335)	1,632	$ 4,120	$ (5,632)
Investment securities- with OTTI [Member]
Unrealized net gains (losses), before tax	751			708			3,274	(1,249)
Net unrealized gains (losses), before tax	701			658			3,123	(1,400)
Unrealized tax (expense) benefit	(201)			(190)			(877)	335
Net unrealized tax (expense) benefit	(188)			(177)			(837)	375
Unrealized net gains (losses), net of tax	550	1,581	266	518			2,397	(914)	(587)
Recognized gains (losses), net of tax	37	37	37						148
Other comprehensive (loss)/income, net of tax	513			481			2,286	(1,025)
Investment securities- with OTTI [Member] \| Accretable Yield in Income [Member]
Recognized gains (losses), before tax	50			50			151	151
Recognized tax (expense) benefit	(13)			(13)			(40)	(40)
Recognized gains (losses), net of tax	37			37			111	111
Investment securities- all other [Member]
Unrealized net gains (losses), before tax	(708)			(321)			(5,035)	2,446
Net unrealized gains (losses), before tax	(708)			(896)			(5,189)	1,824
Unrealized tax (expense) benefit	190			86			1,349	(655)
Net unrealized tax (expense) benefit	190			240			1,390	(488)
Unrealized net gains (losses), net of tax	(518)	2,034	(5,202)	(235)			(3,686)	1,791	1,291
Recognized gains (losses), net of tax		113							463
Other comprehensive (loss)/income, net of tax	(518)			(656)			(3,799)	1,336
Investment securities- all other [Member] \| Recognition of Gains (Losses) In Income [Member]
Recognized gains (losses), before tax				575			154	622
Recognized tax (expense) benefit				(154)			(41)	(167)
Recognized gains (losses), net of tax				421			113	455
Investment securities HTM [Member]
Net unrealized gains (losses), before tax	42			74			150	749
Net unrealized tax (expense) benefit	(11)			(20)			(40)	(201)
Recognized gains (losses), net of tax	(31)	(34)	(45)						(584)
Other comprehensive (loss)/income, net of tax	31			54			110	548
Investment securities HTM [Member] \| Recognition of Gains (Losses) In Income [Member]
Recognized gains (losses), before tax	(54)						(54)	60
Recognized tax (expense) benefit	14						14	(16)
Recognized gains (losses), net of tax	(40)						(40)	44
Investment securities HTM [Member] \| Amortization of Recognized Income [Member]
Recognized gains (losses), before tax	12			(74)			(96)	(809)
Recognized tax (expense) benefit	(3)			20			26	217
Recognized gains (losses), net of tax	9			(54)			(70)	(592)
Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member]
Unrealized net gains (losses), before tax							615
Net unrealized gains (losses), before tax	108			90				(1,335)
Unrealized tax (expense) benefit							(165)
Net unrealized tax (expense) benefit	(29)			(18)				363
Unrealized net gains (losses), net of tax	79	(34)	405						(869)
Other comprehensive (loss)/income, net of tax	79			72			450	(972)
Defined Benefit Plans Adjustments [Member] \| Pension [Member]
Unrealized net gains (losses), before tax	(951)			1,891			139	(895)
Net unrealized gains (losses), before tax	(579)			2,249			1,255	179
Unrealized tax (expense) benefit	254			(506)			(37)	240
Net unrealized tax (expense) benefit	155			(602)			(336)	(48)
Unrealized net gains (losses), net of tax	(697)	938	(139)	1,385			102	(655)	(3,262)
Recognized gains (losses), net of tax	(273)	(272)	(272)						(1,049)
Other comprehensive (loss)/income, net of tax	(424)			1,647			919	131
Defined Benefit Plans Adjustments [Member] \| SERP [Member]
Recognized gains (losses), before tax								139
Net unrealized gains (losses), before tax	75			46			225
Net unrealized tax (expense) benefit	(20)			(12)			(60)	(37)
Unrealized net gains (losses), net of tax									(625)
Recognized gains (losses), net of tax	(55)	$ (55)	$ (55)						$ (138)
Other comprehensive (loss)/income, net of tax	55			34			165	102
Defined Benefit Plans Adjustments [Member] \| Amortization of Unrecognized Loss [Member] \| Pension [Member]
Recognized gains (losses), before tax	(372)			(358)			(1,116)	(1,074)
Recognized tax (expense) benefit	99			96			299	288
Recognized gains (losses), net of tax	(273)			(262)			(817)	(786)
Defined Benefit Plans Adjustments [Member] \| Amortization of Unrecognized Loss [Member] \| SERP [Member]
Recognized gains (losses), before tax	(76)			(47)			(226)	(141)
Recognized tax (expense) benefit	20			13			60	38
Recognized gains (losses), net of tax	$ (56)			(34)			(166)	(103)
Defined Benefit Plans Adjustments [Member] \| Amortization of Prior Service Costs [Member] \| SERP [Member]
Recognized gains (losses), before tax				1			1	2
Recognized tax (expense) benefit				$ (1)				(1)
Recognized gains (losses), net of tax							$ 1	$ 1

Accumulated Other Comprehensi_5

Accumulated Other Comprehensive Loss (Reclassification out of Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest income on taxable investment securities	$ 880			$ 960			$ 2,864	$ 3,612
Provision for income tax expense	(1,412)			(1,396)			(4,047)	(2,629)
Net income	4,388	$ 4,403	$ 3,430	4,960	$ 2,570	$ 1,755	12,221	9,285
Reclassification out of Accumulated Other Comprehensive Loss [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net income	(322)			108			(868)	(870)
Investment securities- with OTTI [Member] \| Reclassification out of Accumulated Other Comprehensive Loss [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Provision for income tax expense	(13)			(13)			(40)	(40)
Net income	37			37			111	111
Investment securities- with OTTI [Member] \| Reclassification out of Accumulated Other Comprehensive Loss [Member] \| Accretable Yield in Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest income on taxable investment securities	50			50			151	151
Investment securities- all other [Member] \| Reclassification out of Accumulated Other Comprehensive Loss [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Provision for income tax expense				(154)			(41)	(167)
Net income				421			113	455
Investment securities- all other [Member] \| Reclassification out of Accumulated Other Comprehensive Loss [Member] \| Recognition of Gains (Losses) In Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net gains				575			154	622
Investment securities HTM [Member] \| Reclassification out of Accumulated Other Comprehensive Loss [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net gains	(54)
Provision for income tax expense	11			20			40	201
Net income	(31)			(54)			(110)	(548)
Investment securities HTM [Member] \| Reclassification out of Accumulated Other Comprehensive Loss [Member] \| Amortization of Unrecognized Loss [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest income on taxable investment securities	12			(74)			(96)	(809)
Investment securities HTM [Member] \| Reclassification out of Accumulated Other Comprehensive Loss [Member] \| Amortization of Recognized Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net gains							(54)	60
Defined Benefit Plans Adjustments [Member] \| Reclassification out of Accumulated Other Comprehensive Loss [Member] \| Pension [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Provision for income tax expense	99			96			299	288
Net income	(273)			(262)			(817)	(786)
Defined Benefit Plans Adjustments [Member] \| Reclassification out of Accumulated Other Comprehensive Loss [Member] \| SERP [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Provision for income tax expense	20			12			60	37
Net income	(55)			(34)			(165)	(102)
Defined Benefit Plans Adjustments [Member] \| Reclassification out of Accumulated Other Comprehensive Loss [Member] \| Amortization of Unrecognized Loss [Member] \| Pension [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other expense	(372)			(358)			(1,116)	(1,074)
Defined Benefit Plans Adjustments [Member] \| Reclassification out of Accumulated Other Comprehensive Loss [Member] \| Amortization of Unrecognized Loss [Member] \| SERP [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other expense	(76)			(47)			(226)	(141)
Defined Benefit Plans Adjustments [Member] \| Reclassification out of Accumulated Other Comprehensive Loss [Member] \| Amortization of Prior Service Costs [Member] \| SERP [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Salaries and employee benefits	$ 1			$ 1			$ 1	$ 2

Employee Benefit Plans (Narrati

Employee Benefit Plans (Narrative) (Details)	1 Months Ended			3 Months Ended		9 Months Ended
Employee Benefit Plans (Narrative) (Details)	Jan. 31, 2021USD ($)employee	Jan. 31, 2020USD ($)employee	Jan. 31, 2019USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)
Defined Benefit Plan Disclosure [Line Items]
Discretionary contribution as percentage of employee's base pay						15.00%
Defined contribution plan consecutive years of service to be completed by participant						2 years
Period to refrain from engaging in competitive employment following separation from service						3 years
Pension [Member]
Defined Benefit Plan Disclosure [Line Items]
Period of employment used to determine benefits						5 years
Plan modification description						Effective April 30, 2010, the Pension Plan was amended, resulting in a “soft freeze”, the effect of which prohibits new entrants into the plan and ceases crediting of additional years of service after that date. Effective January 1, 2013, the Pension Plan was amended to unfreeze it for those employees for whom the sum of their (a) ages, at their closest birthday plus (b) years of service for vesting purposes equals 80 or greater. The “soft freeze” continues to apply to all other plan participants. Pension benefits for these participants are managed through discretionary contributions to the First United Corporation 401(k) Profit Sharing Plan (the “401(k) Plan”).
Employer discretionary contribution						$ 0	$ 1,000,000
SERP [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer discretionary contribution	$ 101,257	$ 126,058	$ 123,179	$ 12,657
Defined contribution plan, number of employees \| employee	3	4
Vesting period of employer discretionary contribution			2 years			2 years
Defined benefit plan participants compensation expense						$ 37,971
SERP [Member] \| Four Participants [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan participants compensation expense				$ 15,757	$ 15,757	$ 47,271	$ 47,271

Employee Benefit Plans (Compone

Employee Benefit Plans (Components of Net Periodic Pension Plan Cost) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Pension [Member]
Defined Benefit Plan Disclosure [Line Items]
Service Cost	$ 39	$ 57	$ 117	$ 169
Interest Cost	355	406	1,066	1,219
Expected return on assets	(892)	(887)	(2,677)	(2,661)
Amortization of net actuarial loss/recognized loss	372	358	1,116	1,074
Net pension credit included in employee benefits and other expense	(126)	(66)	(378)	(199)
SERP [Member]
Defined Benefit Plan Disclosure [Line Items]
Service Cost	35	31	104	93
Interest Cost	60	67	179	201
Amortization of net actuarial loss/recognized loss	75	47	226	141
Amortization of prior service cost		(1)	(1)	(2)
Net pension credit included in employee benefits and other expense	$ 170	$ 144	$ 508	$ 433

Equity Compensation Plan Info_2

Equity Compensation Plan Information (Narrative) (Details) - USD ($)	Mar. 26, 2021	Mar. 26, 2020	May 31, 2021	Jul. 31, 2020	Jun. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Director [Member]
Amount payable to non-employee directors						$ 10,000		$ 10,000
2018 Equity Plan [Member] \| Maximum [Member]
Maximum issuance of common stock options						325,000		325,000
2018 Equity Plan [Member] \| Director [Member]
Fully-vested shares of common stock issued			12,726	916	13,160
Fully vested shares of common stock issued, per share value			$ 18.50	$ 11.22	$ 14.52
Stock compensation expense						$ 58,857	$ 52,114	$ 191,717	$ 158,795
Long-Term Incentive Plan [Member]
Stock compensation expense						26,127	$ 31,243	$ 78,381	$ 93,727
Restricted Stock Units (RSUs) [Member] \| Officers [Member] \| Share-based Payment Arrangement, Tranche One [Member]
Share-based compensation performance based award, percent								50.00%
Restricted Stock Units (RSUs) [Member] \| Officers [Member] \| Share-based Payment Arrangement, Tranche Two [Member]
Share-based compensation performance based award, percent								150.00%
Restricted Stock Units (RSUs) [Member] \| Long-Term Incentive Plan [Member]
Shares of common stock grant date fair market value			$ 17.93						$ 12.54
Stock compensation expense						16,571		$ 27,619
Restricted Stock Units (RSUs) [Member] \| Long-Term Incentive Plan [Member] \| Share-based Payment Arrangement, Tranche One [Member]
Share-based compensation award vesting period		3 years
Restricted Stock Units (RSUs) [Member] \| Long-Term Incentive Plan [Member] \| Share-based Payment Arrangement, Tranche Two [Member]
Share-based compensation award vesting period								3 years
Performance Vested Shares [Member] \| Long-Term Incentive Plan [Member]
Share-based compensation shares of common stock granted			7,389						19,934
Time-vested Shares [Member] \| Long-Term Incentive Plan [Member]
Share-based compensation shares of common stock granted			3,693						5,070
Shares-based compensation shares of common stock issued	1,690
Unvested Restricted Stock Units [Member] \| Long-Term Incentive Plan [Member] \| Year 2020 [Member]
Unrecognized compensation expense related to unvested units						110,173		$ 110,173
Unvested Restricted Stock Units [Member] \| Long-Term Incentive Plan [Member] \| Year 2021 [Member]
Unrecognized compensation expense related to unvested units						$ 171,235		$ 171,235

Derivative Financial Instrume_3

Derivative Financial Instruments (Narrative) (Details)	1 Months Ended	9 Months Ended
Derivative Financial Instruments (Narrative) (Details)	Mar. 31, 2016USD ($)contract	Sep. 30, 2021USD ($)	Dec. 31, 2020USD ($)
Derivative [Line Items]
Deferred tax asset on gain on derivative		$ 62,000
Decrease in fair value of derivatives		5,000
Cash flow hedge ineffectiveness		0
Interest Rate Swap Agreements [Member]
Derivative [Line Items]
Interest rate swap notional amount	$ 30,000,000	20,000,000
Number of interest rate swap contracts \| contract	4
Fair value of interest rate swap contracts		$ (727,000)	$ (1,300,000)
Swap Contract 3 Year 5 Million [Member]
Derivative [Line Items]
Interest rate swap notional amount	$ 5,000,000
Derivative, maturity date	Sep. 17, 2019
Derivative, term of contract		3 years
Swap Contract 5 Year $5 Million [Member]
Derivative [Line Items]
Interest rate swap notional amount	$ 5,000,000
Derivative, maturity date	Mar. 17, 2021
Derivative, term of contract		5 years
Swap Contract- 7 year $5 Million [Member]
Derivative [Line Items]
Interest rate swap notional amount	$ 5,000,000
Derivative, maturity date	Mar. 17, 2023
Derivative, term of contract		7 years
Swap Contract 10 Year $15 Million [Member]
Derivative [Line Items]
Interest rate swap notional amount	$ 15,000,000
Derivative, maturity date	Mar. 17, 2026
Derivative, term of contract		10 years

Derivative Financial Instrume_4

Derivative Financial Instruments (Impact Of Derivative Financial Instruments) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Interest Rate Contract [Member] \| Cash Flow Hedging [Member]
Derivative [Line Items]
Amount of gain (loss) recognized in OCI on derivative (effective portion)	$ 79	$ 72	$ 450	$ (972)

Revenue Recognition (Schedule o

Revenue Recognition (Schedule of Noninterest Income Segregated by Revenue Streams In-Scope and Out-of-Scope of Topic 606) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Noninterest income (in-scope of Topic 660)	$ 4,002	$ 3,485	$ 11,874	$ 10,076
Noninterest income (out-of-scope of Topic 660)	521	493	1,712	1,335
Total Noninterest Income	4,523	3,978	13,586	11,411
Service Charges on Deposit Accounts [Member]
Noninterest income (in-scope of Topic 660)	475	447	1,292	1,439
Total Noninterest Income	475	447	1,292	1,439
Other Service Charges [Member]
Noninterest income (in-scope of Topic 660)	232	195	664	517
Total Noninterest Income	232	195	664	517
Trust Department [Member]
Noninterest income (in-scope of Topic 660)	2,166	1,871	6,441	5,355
Total Noninterest Income	2,166	1,871	6,441	5,355
Debit Card Income [Member]
Noninterest income (in-scope of Topic 660)	900	738	2,623	2,052
Total Noninterest Income	900	738	2,623	2,052
Brokerage Commissions [Member]
Noninterest income (in-scope of Topic 660)	229	234	854	713
Total Noninterest Income	$ 229	$ 234	$ 854	$ 713

Regulatory Capital Requiremen_3

Regulatory Capital Requirements (Narrative) (Details) - $ / shares	Apr. 16, 2021	Sep. 30, 2021	Mar. 31, 2020	Sep. 30, 2021	Jan. 27, 2021	Dec. 31, 2020
Regulatory Capital Requirements [Abstract]
Stock repurchase, shares	360,737	400,000	145,291	400,000
Stock repurchase program number of shares authorized to be repurchased					400,000
Common stock, Par value		$ 0.01		$ 0.01		$ 0.01
Stock repurchase program per share amount	$ 18

Regulatory Capital Requiremen_4

Regulatory Capital Requirements (Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations) (Details)	Sep. 30, 2021	Dec. 31, 2020
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Capital to Risk Weighted Assets	15.51	16.08
Capital Required for Capital Adequacy to Risk Weighted Assets	8
Capital Required to be Well Capitalized to Risk Weighted Assets	10
Tier 1 Risk Based Capital to Risk Weighted Assets	14.26	14.83
Tier 1 Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	6
Tier 1 Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	8
Common equity, Ratio	12.15	12.61
Common equity, Required For Capital Adequacy Purposes, Ratio	4.50
Common equity, Required To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	6.50
Tier 1 Leverage Capital to Average Assets	10.33	10.36
Tier 1 Leverage Capital Required for Capital Adequacy to Average Assets	4
Tier 1 Leverage Capital Required to be Well Capitalized to Average Assets	5
First United Bank & Trust [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Capital to Risk Weighted Assets	14.64	15.50
Capital Required for Capital Adequacy to Risk Weighted Assets	8
Capital Required to be Well Capitalized to Risk Weighted Assets	10
Tier 1 Risk Based Capital to Risk Weighted Assets	13.39	14.25
Tier 1 Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	6
Tier 1 Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	8
Common equity, Ratio	13.39	14.25
Common equity, Required For Capital Adequacy Purposes, Ratio	4.50
Common equity, Required To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	6.50
Tier 1 Leverage Capital to Average Assets	9.59	9.81
Tier 1 Leverage Capital Required for Capital Adequacy to Average Assets	4
Tier 1 Leverage Capital Required to be Well Capitalized to Average Assets	5

Assets and Liabilities Subjec_3

Assets and Liabilities Subject to Enforceable Master Netting Arrangements (Schedule of Assets and Liabilities Subject to an Enforceable Master Netting Arrangement or Repurchase Agreements) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Investment security collateral as a percentage of borrowing	102.00%
Repurchase Agreements [Member]
Gross Amounts of Recognized (Assets)/Liabilities	$ 72,396	$ 49,160
Gross Amounts Offset in the Statement of Condition
Net Amounts of (Assets)/Liabilities Presented in the Statement of Condition	72,396	49,160
Gross Amounts Not Offset in the Statement of Condition: Financial Instruments	(72,396)	(49,160)
Gross Amounts Not Offset in the Statement of Condition: Cash Collateral Pledged
Net amount
Interest Rate Swap Agreements [Member]
Gross Amounts of Recognized (Assets)/Liabilities	727	1,320
Gross Amounts Offset in the Statement of Condition
Net Amounts of (Assets)/Liabilities Presented in the Statement of Condition	727	1,320
Gross Amounts Not Offset in the Statement of Condition: Financial Instruments	(727)	(1,320)
Gross Amounts Not Offset in the Statement of Condition: Cash Collateral Pledged	2,000
Net amount