Evans Bancorp (EVBN) 10-Q 6 Nov 20 2020 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Oct. 30, 2020
Document And Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2020
Document Transition Report	false
Entity File Number	001-35021
Entity Registrant Name	EVANS BANCORP, INC.
Entity Incorporation, State or Country Code	NY
Entity Tax Identification Number	16-1332767
Entity Address, Address Line One	6460 Main St.
Entity Address, City or Town	Williamsville
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	14221
City Area Code	716
Local Phone Number	926-2000
Title of 12(b) Security	Common Stock, $0.50 par value
Trading Symbol	EVBN
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		5,384,139
Amendment Flag	false
Entity Central Index Key	0000842518
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
ASSETS
Cash and due from banks	$ 15,386	$ 10,577
Interest-bearing deposits at banks	88,249	28,280
Securities:
Available for sale, at fair value (amortized cost: $152,100 at September 30, 2020; $127,217 at December 31, 2019)	155,761	127,922
Held to maturity, at amortized cost (fair value: $5,084 at September 30, 2020; $2,392 at December 31, 2019)	4,996	2,386
Federal Home Loan Bank common stock, at cost	3,591	1,588
Federal Reserve Bank common stock, at cost	2,323	1,956
Loans, net of allowance for loan losses of $20,601 at September 30, 2020 and $15,175 at December 31, 2019	1,682,475	1,211,356
Properties and equipment, net of accumulated depreciation of $21,851 at September 30, 2020 and $20,682 at December 31, 2019	18,726	13,754
Goodwill and intangible assets	15,085	12,545
Bank-owned life insurance	33,817	29,418
Operating lease right-of-use asset	5,524	3,720
Other assets	31,060	16,728
TOTAL ASSETS	2,056,993	1,460,230
Deposits:
Demand	442,536	263,717
NOW	215,492	140,654
Savings	799,739	587,142
Time	323,211	275,927
Total deposits	1,780,978	1,267,440
Securities sold under agreement to repurchase	4,414	2,425
Other borrowings	47,583	10,000
Operating lease liability	5,940	4,154
Other liabilities	24,278	16,428
Junior subordinated debentures	30,912	11,330
Total liabilities	1,894,105	1,311,777
STOCKHOLDERS' EQUITY:
Common stock, $0.50 par value, 10,000,000 shares authorized; 5,377,243 and 4,929,593 shares issued at September 30, 2020 and December 31, 2019, respectively, and 5,376,742 and 4,929,283 outstanding at September 30, 2020 and December 31, 2019, respectively	2,691	2,467
Capital surplus	75,824	63,302
Treasury stock, at cost, 501 and 310 shares at September 30, 2020 and December 31, 2019, respectively
Retained earnings	84,499	85,267
Accumulated other comprehensive income (loss), net of tax	(126)	(2,583)
Total stockholders' equity	162,888	148,453
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 2,056,993	$ 1,460,230

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Securities:
Available for sale, amortized cost	$ 152,100	$ 127,217
Held to maturity, fair value	5,084	2,392
Loans, allowance for loan losses	20,601	15,175
Properties and equipment, accumulated depreciation	$ 21,851	$ 20,682
STOCKHOLDERS' EQUITY:
Common stock, par value	$ 0.50	$ 0.50
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	5,377,243	4,929,593
Common stock, shares outstanding	5,376,742	4,929,283
Treasury stock, shares	501	310

Consolidated Statements Of Inco

Consolidated Statements Of Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
INTEREST INCOME
Loans	$ 16,847	$ 15,645	$ 47,497	$ 45,149
Interest-bearing deposits at banks	26	159	223	564
Securities:
Taxable	825	993	2,758	2,736
Non-taxable	68	48	180	263
Total interest income	17,766	16,845	50,658	48,712
INTEREST EXPENSE
Deposits	1,641	3,038	6,471	8,883
Other borrowings	108	45	232	135
Junior subordinated debentures	375	141	604	431
Total interest expense	2,124	3,224	7,307	9,449
NET INTEREST INCOME	15,642	13,621	43,351	39,263
PROVISION (CREDIT) FOR LOAN LOSSES	1,881	(431)	5,477	197
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	13,761	14,052	37,874	39,066
NON-INTEREST INCOME
Deposit service charges	598	687	1,623	1,822
Insurance service and fees	3,217	3,225	8,309	8,568
Gain on sale of securities	667		667	42
Gain on loans sold	169	43	359	105
Bank-owned life insurance	170	160	508	492
Loss on tax credit investment			(2,475)
Refundable state historic tax credit			1,857
Interchange fee income	481	438	1,270	1,299
Other	555	611	1,316	1,761
Total non-interest income	5,857	5,164	13,434	14,089
NON-INTEREST EXPENSE
Salaries and employee benefits	8,101	7,644	23,903	22,273
Occupancy	1,204	853	3,127	2,561
Advertising and public relations	503	231	895	612
Professional services	865	1,009	2,651	2,683
Technology and communications	1,365	1,057	3,928	3,049
Amortization of intangibles	136	112	400	336
FDIC insurance	290		751	357
Merger-related	524		5,958
Other	1,480	1,370	3,737	3,778
Total non-interest expense	14,468	12,276	45,350	35,649
INCOME BEFORE INCOME TAXES	5,150	6,940	5,958	17,506
INCOME TAX PROVISION	606	1,776	741	4,240
NET INCOME	$ 4,544	$ 5,164	$ 5,217	$ 13,266
Net income per common share-basic	$ 0.85	$ 1.05	$ 1.01	$ 2.71
Net income per common share-diluted	$ 0.84	$ 1.04	$ 1	$ 2.68
Weighted average number of common shares outstanding	5,376,851	4,918,740	5,179,386	4,889,029
Weighted average number of diluted shares outstanding	5,395,806	4,976,639	5,214,950	4,957,689

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Consolidated Statements Of Comprehensive Income [Abstract]
NET INCOME	$ 4,544	$ 5,164	$ 5,217	$ 13,266
Unrealized gain (loss) on available-for-sale securities:
Unrealized (loss) gain on available-for-sale securities	(339)	523	2,684	3,328
Reclassification of gain on sale of securities	(494)		(494)	(31)
Net change, Net-of-Tax Amount	(833)	523	2,190	3,297
Defined benefit pension plans:
Amortization of prior service cost	6	6	17	17
Amortization of actuarial loss	84	62	250	185
Total, Net-of-Tax	90	68	267	202
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX	(743)	591	2,457	3,499
COMPREHENSIVE INCOME	$ 3,801	$ 5,755	$ 7,674	$ 16,765

Consolidated Statements Of Chan

Consolidated Statements Of Changes In Stockholders’ Equity - USD ($) $ in Thousands	Common Stock [Member]	Capital Surplus [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]	Total
Balance at Dec. 31, 2018	$ 2,429	$ 61,225	$ 73,345	$ (5,353)	$ 131,646
Net Income			13,266		13,266
Other comprehensive income				3,499	3,499
Cash dividends			(5,086)		(5,086)
Stock compensation expense		692			692
Reissued restricted shares
Issued restricted shares, net of forfeitures	12	(12)
Issued shares under Dividend Reinvestment Plan	2	137			139
Issued shares in Employee Stock Purchase Plan	3	195			198
Issued shares in stock option exercises	16	499			515
Balance at Sep. 30, 2019	2,462	62,736	81,525	(1,854)	144,869
Balance at Jun. 30, 2019	2,460	62,353	78,919	(2,445)	141,287
Net Income			5,164		5,164
Other comprehensive income				591	591
Cash dividends			(2,558)		(2,558)
Stock compensation expense		243			243
Issued shares in stock option exercises	2	140			142
Balance at Sep. 30, 2019	2,462	62,736	81,525	(1,854)	144,869
Balance at Dec. 31, 2019	2,467	63,302	85,267	(2,583)	148,453
Net Income			5,217		5,217
Other comprehensive income				2,457	2,457
Cash dividends			(5,985)		(5,985)
Stock compensation expense		668			668
Reissued restricted shares
Issued restricted shares, net of forfeitures	3	(3)
Issued shares in Employee Stock Purchase Plan	5	206			211
Issued shares in stock option exercises	4	130			134
Issued shares in stock consideration	212	11,521			11,733
Balance at Sep. 30, 2020	2,691	75,824	84,499	(126)	162,888
Balance at Jun. 30, 2020	2,691	75,617	83,073	617	161,998
Net Income			4,544		4,544
Other comprehensive income				(743)	(743)
Cash dividends			(3,118)		(3,118)
Stock compensation expense		207			207
Balance at Sep. 30, 2020	$ 2,691	$ 75,824	$ 84,499	$ (126)	$ 162,888

Consolidated Statements Of Ch_2

Consolidated Statements Of Changes In Stockholders’ Equity (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Consolidated Statements Of Changes In Stockholders’ Equity [Abstract]
Cash dividends per common share	$ 0.58	$ 0.52	$ 1.16	$ 1.04
Reissued restricted shares			310	500
Issued restricted shares, net of forfeitures			5,988	22,120
Issued shares under Dividend Reinvestment Plan				3,866
Issued shares in Employee Stock Purchase Plan			10,669	6,183
Issued shares in stock option exercises		4,703	8,017	29,058
Issued shares in stock consideration			422,475

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
OPERATING ACTIVITIES:
Interest received	$ 47,190	$ 48,957
Fees received	12,462	13,404
Interest paid	(7,447)	(9,226)
Cash paid to employees and vendors	(41,580)	(36,888)
Income taxes paid	(1,957)	(1,586)
Proceeds from sale of loans held for sale	9,895	7,698
Originations of loans held for sale	(9,184)	(7,733)
Net cash provided by operating activities	9,379	14,626
INVESTING ACTIVITIES:
Available for sales securities: Purchases	(76,311)	(46,893)
Available for sales securities: Proceeds from sales, maturities, calls, and payments	73,291	48,694
Held to maturity securities: Purchases	(5,082)	(1,141)
Held to maturity securities: Proceeds from maturities, calls, and payments	2,471	307
Cash paid for bank-owned life insurance		(360)
Additions to properties and equipment	(3,874)	(4,513)
Proceeds from sales of assets		185
Purchase of tax credit investment	(3,116)
Net cash used in acquisitions	(6,490)
Sale of other real estate	718
Net increase in loans	(204,679)	(62,823)
Net cash used in investing activities	(223,072)	(66,544)
FINANCING ACTIVITIES:
Proceeds from borrowings	20,274	4,275
Repayment of short-term borrowing	(13,646)
Net increase in deposits	274,365	43,748
Dividends paid	(2,867)	(2,528)
Issuance of common stock	345	852
Net cash provided by financing activities	278,471	46,347
Net increase in cash and cash equivalents	64,778	(5,571)
CASH AND CASH EQUIVALENTS:
Beginning of period	38,857	39,915
End of period	103,635	34,344
RECONCILIATION OF NET INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES:
Net income	5,217	13,266
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	2,107	1,505
Deferred tax benefit	(2,720)	(201)
Provision for loan losses	5,477	197
Loss on tax credit investment	2,475
Changes in refundable state historic tax credit	(1,857)
Net gain on sales of assets	(90)	(3)
Gain on sales of securities	(667)	(42)
Gain on loans sold	(359)	(105)
Stock compensation expense	668	692
Proceeds from sale of loans held for sale	9,895	7,698
Originations of loans held for sale	(9,184)	(7,733)
Changes in assets and liabilities affecting cash flow:
Other assets	(4,647)	(5,508)
Other liabilities	3,064	4,860
NET CASH PROVIDED BY OPERATING ACTIVITIES	9,379	14,626
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTMENTS AND FINANCIAL ACTIVITIES:
Fair value of assets acquired in acquisition (non-cash)	311,847
Fair value of liabilities assumed in acquisition	$ 296,076

Organization And Summary Of Sig

Organization And Summary Of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2020
Organization And Summary Of Significant Accounting Policies [Abstract]
Organization And Summary Of Significant Accounting Policies	1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting and reporting policies followed by Evans Bancorp, Inc. (the “Company”), a financial holding company, and its two direct, wholly-owned subsidiaries: (i) Evans Bank, National Association (the “Bank”), and the Bank’s subsidiaries, Evans National Leasing, Inc. (“ENL”), and Evans National Holding Corp. (“ENHC”); and (ii) Evans National Financial Services, LLC (“ENFS”), and ENFS’s subsidiary, The Evans Agency, LLC (“TEA”), and TEA’s subsidiaries, Frontier Claims Services, Inc. (“FCS”) and ENB Associates Inc. (“ENBA”), in the preparation of the accompanying interim unaudited consolidated financial statements conform with U.S. generally accepted accounting principles (“GAAP”) and with general practice within the industries in which it operates. Except as the context otherwise requires, the Company and its direct and indirect subsidiaries are collectively referred to in this report as the “Company.” The Financial Accounting Standards Board (“FASB”) establishes changes to GAAP in the form of accounting standards updates (“ASUs”) to the FASB Accounting Standards Codification. The Company considers the applicability and impact of all ASUs when they are issued by FASB. ASUs adopted by the Company during the current fiscal year are not expected to have a material impact on the Company’s consolidated financial position, results of operations, cash flows or disclosures. The results of operations for the nine month period ended September 30, 2020 are not necessarily indicative of the results to be expected for the full year. In March 2020, the World Health Organization declared the outbreak of a novel coronavirus ("COVID-19") a global pandemic, and recommended containment and mitigation measures worldwide. Federal and state governments have taken unprecedented actions to contain the spread of the disease, including quarantines, travel bans, shelter-in-place orders, closures of businesses and schools, fiscal stimulus, and legislation designed to deliver monetary aid and other relief to businesses and individuals impacted by the pandemic. Although in various locations certain activity restrictions have been relaxed with some level of success, in many states and localities the number of individuals diagnosed with COVID-19 has increased significantly, which is causing a freezing or, in certain cases, a reversal of previously announced relaxation of activity restrictions and is prompting the need for additional aid and other forms of relief. Management is currently unable to determine the extent of the potential impacts to the Company’s financial condition or results of operations. The Coronavirus Aid, Relief and Economic Security (“CARES”) Act was passed by Congress on March 27, 2020. In keeping with regulatory guidance to work with borrowers during this unprecedented situation and as outlined in the CARES Act, the Company has worked with customers directly affected by COVID-19 and offered short-term assistance in accordance with regulatory guidelines. Commercial borrowers needing assistance have been offered a 90-day principal and interest deferral. Commercial borrowers that originally requested a 90-day deferral can request an additional 90-day deferral by providing their financial information, including current year interim financial information and projections to show a need for the additional 90-day deferral. Consumers needing assistance have been offered a 90-day principal and interest deferral with an option to request an additional 90-day deferral. As of October 20, 2020, total deferrals amounted to $ 8 million compared with $ 407 million at June 30, 2020. While interest and fees will still accrue to income, should credit losses on these deferred payments emerge, interest income and fees accrued would need to be reversed. In such a scenario, interest income in future periods could be negatively impacted. The Company recognizes the breadth of the economic impact may affect its borrowers’ ability to repay in future periods. We continue to actively monitor developments related to COVID-19 and its impact to our business, customers, employees, counterparties, vendors, and service providers. During the third quarter of 2020, the Company identified a well-defined weakness in the hotel industry resulting in downgrades of the credit risk ratings for a majority of the loans to clients within that industry. As of September 30, 2020, the Company’s hotel loan portfolio was $ 81 million, or approximately 6.5 %, of total commercial loans. During the first nine months of 2020, the most notable financial impacts to our results of operations was a higher provision for loan losses primarily reflecting the substantial increase in economic uncertainty and the resultant potential for increased credit losses in future periods as a consequence of the COVID-19 pandemic. The accompanying unaudited consolidated financial statements should be read in conjunction with the Audited Consolidated Financial Statements and the Notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2019 (“10-K”). There have been no significant changes to the Company’s significant accounting policies as disclosed in Note 1 to the 10-K, as supplemented by the disclosure in footnote 1 to the Consolidated Financial Statements in Part I of the Quarterly Report on Form 10-Q for the quarter ended June 30, 2020.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2020
Acquisitions [Abstract]
Acquisitions	2. ACQUISITIONS On May 1, 2020, the Company completed the acquisition of FSB Bancorp, Inc., a Maryland corporation and the parent holding company of Fairport Savings Bank (“FSB”). On that date, FSB was merged into Evans Bank, a wholly owned banking subsidiary of the Company. At the time of closing, FSB had $ 321.7 million in total assets, including $ 272.1 million in net loans receivable and $ 21.4 million in securities, and $ 293.1 million in total liabilities, including $ 237.7 million in deposits and $ 50.6 million in borrowings. FSB operated 5 banking offices in New York at the date of acquisition. After application of the election, allocation and proration procedures contained in the merger agreement, the Company paid $ 17.1 million in cash and issued 422,475 shares of Evans Bancorp, Inc. common stock in exchange for all of the shares of common stock of FSB Bancorp, Inc. outstanding at the time of the acquisition. The $ 11.7 million fair value of the shares issued as part of the consideration paid for FSB was determined on the basis of the closing market price of the Company’s shares on April 30, 2020. The assets acquired and liabilities assumed have been accounted for under the acquisition method of accounting. The assets and liabilities, both tangible and intangible were recorded at their fair values as of May 1, 2020 based on management’s best estimate using the information available as of the merger date. The application of the acquisition method of accounting resulted in the recognition of goodwill of $ 1.8 million and a core deposit intangible of $ 0.2 million. Accounting guidance provides that an acquirer must recognize adjustments to provisional amounts that are identified during the measurement period, which runs through May 1, 2021, in the measurement period in which the adjustment amounts are determined. The acquirer must record in the financial statements, the effect on earnings of changes in depreciation, amortization or other income effects, if any, as a result of the changes to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. The Company will prepare tax returns related to the operation of the combined entities and the acquired entity and believes certain adjustments to income tax balances and goodwill may result upon completion of these returns. The Company recorded the assets acquired and liabilities assumed through the merger at fair value as summarized in the following table: As Recorded Fair Value As Recorded by FSB Adjustments at Acquisition (in thousands) Cash and due from banks $ 1,978 $ - $ 1,978 Interest-bearing deposit at banks 9,339 - 9,339 Securities 21,371 106 (a) 21,477 FHLB Stock 2,614 - 2,614 Loans receivable 273,869 ( 2,484 ) (b) 271,385 Allowance for loan losses ( 1,706 ) 1,706 (c) - Premises and equipment 2,303 ( 56 ) (d) 2,247 Intangible assets - 166 (e) 166 Bank owned life insurance 3,891 - 3,891 Operating lease right-of-use asset 2,020 374 (f) 2,394 Other assets 6,033 1,640 (g) 7,673 Total assets acquired $ 321,712 $ 1,452 $ 323,164 Deposits 237,688 1,485 (h) 239,173 Other borrowed funds 50,597 1,929 (i) 52,526 Operating lease liability 2,217 176 (j) 2,393 Other liabilities 2,557 ( 573 ) (k) 1,984 Total liabilities assumed $ 293,059 $ 3,017 $ 296,076 Net assets acquired 27,088 Purchase price 28,856 Goodwill recorded in merger $ 1,768 Explanation of certain fair value related adjustments: (a) Represents the fair value adjustments on investment securities. (b) Represents the fair value adjustments on the net book value of loans, which includes an interest rate mark and credit mark adjustment and the write-off of deferred fees/costs and premiums. (c) Represents the elimination of FSB’s allowance for loan losses. (d) Represents the fair value adjustments to reflect the fair value of land and buildings and premises and equipment, which will be amortized on a straight-line basis over the estimated useful lives of the individual assets. (e) Represents the intangible assets recorded to reflect the fair value of core deposits. The core deposit asset was recorded as an identifiable intangible asset and will be amortized on an accelerated basis over the estimated average life of the deposit base. (f) Represents the fair value adjustments on operating lease right of use assets. (g) Represents an adjustment to other assets acquired. The largest adjustment was to net deferred tax assets resulting from the fair value adjustments related to the acquired assets, liabilities assumed and identifiable intangible assets recorded. (h) Represents fair value adjustments on time deposits, which will be treated as a reduction of interest expense over the remaining term of the time deposits. (i) Represents the fair value adjustments on FHLB borrowings, which will be treated as a decrease to interest expense over the life of the borrowings. (j) Represents the fair value adjustments on operating lease liabilities. (k) Represents an adjustment to other liabilities assumed. The fair value of loans acquired from FSB were estimated using cash flow projections based on the remaining maturity and repricing terms. Cash flows were adjusted by estimating future credit losses and the rate of prepayments. Projected monthly cash flows were then discounted to present value using a risk-adjusted market rate for similar loans. There was no carryover of FSB’s allowance for loan losses associated with the loans that were acquired, as the loans were initially recorded at fair value on the date of the FSB merger. The core deposit intangible asset recognized is being amortized over its estimated useful life of approximately 10 years and the amortization is based on dollar weighted deposit runoff on an annualized basis. Goodwill is not amortized for book purposes; however, it is reviewed at least annually for impairment and is not deductible for tax purposes. The fair value of land and buildings was estimated using appraisals. Acquired equipment was not material. Buildings are amortized over their estimated useful lives of approximately 39 years. Improvements and equipment are amortized or depreciated over their estimated useful lives ranging up to 10 years. The fair value of retail demand and interest bearing deposit accounts was assumed to approximate the carrying value as these accounts have no stated maturity and are payable on demand. The fair value of time deposits was estimated by discounting the contractual future cash flows using market rates offered for time deposits of similar remaining maturities. Other borrowed funds include borrowings from the Federal Home Loan Bank (“FHLB”). The fair value of these borrowings was estimated by discounting the contractual future cash flows using FHLB rates offered of similar maturities. Direct acquisition and other charges incurred in connection with the FSB merger were expensed as incurred and totaled $ 6.0 million for the nine months ended September 30, 2020. These expenses were recorded in merger-related expense on the consolidated statements of income. The following table presents selected unaudited pro forma financial information reflecting the FSB merger assuming it was completed as of January 1, 2019. The unaudited pro forma financial information is presented for illustrative purposes only and is not necessarily indicative of the financial results of the combined companies had the FSB merger actually been completed at the beginning of the periods presented, nor does it indicate future results for any other interim or full year period. The unaudited pro forma information is based on the actual financial statements of the Company for the periods presented, and on the actual financial statements of FSB for the three and nine months ended September 30, 2020 and 2019 until the date of the FSB merger, at which time FSB’s results of operations were included in the Company’s financial statements. Three months ended September 30, Nine months ended September 30, 2020 2019 2020 2019 (in thousands) Net Interest Income $ 13,250 $ 15,779 $ 40,014 $ 46,185 Non-Interest Income 5,857 5,718 14,023 15,441 Non-Interest Expense 13,944 14,764 42,905 43,026 Net Income 4,554 5,355 9,046 14,416 The unaudited supplemental pro forma information for the three and nine months ended September 30, 2020 and 2019 set forth above reflects adjustments related to (a) purchase accounting fair value adjustments; (b) amortization of core deposit; and (c) adjustments to interest income and expense due to amortization of premiums and accretion of discounts. Direct merger-related expenses incurred in the three and nine months periods ended September 30, 2020 are assumed to have occurred prior to January 1, 2019. Furthermore, the unaudited supplemental pro forma information does not reflect management’s estimate of any revenue enhancement opportunities or anticipated potential cost savings for periods that include data as of May 1, 2020 or earlier.

Securities

Securities	9 Months Ended
	Sep. 30, 2020
Securities [Abstract]
Securities	3. SECURITIES The amortized cost of securities and their approximate fair value at September 30, 2020 and December 31, 2019 were as follows: September 30, 2020 (in thousands) Amortized Unrealized Fair Cost Gains Losses Value Available for Sale: Debt securities: U.S. government agencies $ 61,631 $ 776 $ ( 128 ) $ 62,279 States and political subdivisions 7,375 175 ( 5 ) 7,545 Total debt securities 69,006 951 ( 133 ) 69,824 Mortgage-backed securities: FNMA 24,305 750 ( 18 ) 25,037 FHLMC 4,066 120 - 4,186 GNMA 2,305 46 ( 1 ) 2,350 SBA 21,259 977 ( 34 ) 22,202 CMO 31,159 1,003 - 32,162 Total mortgage-backed securities 83,094 2,896 ( 53 ) 85,937 Total securities designated as available for sale $ 152,100 $ 3,847 $ ( 186 ) $ 155,761 Held to Maturity: Debt securities States and political subdivisions $ 4,996 $ 88 $ - $ 5,084 z Total securities designated as held to maturity $ 4,996 $ 88 $ - $ 5,084 December 31, 2019 (in thousands) Amortized Unrealized Fair Cost Gains Losses Value Available for Sale: Debt securities: U.S. government agencies $ 27,951 $ 225 $ ( 21 ) $ 28,155 States and political subdivisions 3,289 69 ( 7 ) 3,351 Total debt securities 31,240 294 ( 28 ) 31,506 Mortgage-backed securities: FNMA 34,395 330 ( 53 ) 34,672 FHLMC 15,390 137 ( 13 ) 15,514 GNMA 3,421 16 ( 24 ) 3,413 SBA 13,752 90 ( 70 ) 13,772 CMO 29,019 190 ( 164 ) 29,045 Total mortgage-backed securities 95,977 763 ( 324 ) 96,416 Total securities designated as available for sale $ 127,217 $ 1,057 $ ( 352 ) $ 127,922 Held to Maturity: Debt securities States and political subdivisions $ 2,386 $ 24 $ ( 18 ) $ 2,392 Total securities designated as held to maturity $ 2,386 $ 24 $ ( 18 ) $ 2,392 Available for sale securities with a total fair value of $ 128 million and $ 102 million at September 30, 2020 and December 31, 2019, respectively, were pledged as collateral to secure public deposits and for other purposes required or permitted by law. The scheduled maturities of debt and mortgage-backed securities at September 30, 2020 and December 31, 2019 are summarized below. All maturity amounts are contractual maturities. Actual maturities may differ from contractual maturities because certain issuers have the right to call or prepay obligations with or without call premiums. September 30, 2020 December 31, 2019 Amortized Estimated Amortized Estimated cost fair value cost fair value (in thousands) Debt securities available for sale: Due in one year or less $ 3,790 $ 3,802 $ 6,005 $ 6,014 Due after one year through five years 7,768 7,971 6,481 6,626 Due after five years through ten years 23,959 24,658 18,754 18,866 Due after ten years 33,489 33,393 - - 69,006 69,824 31,240 31,506 Mortgage-backed securities available for sale 83,094 85,937 95,977 96,416 Total $ 152,100 $ 155,761 $ 127,217 $ 127,922 Debt securities held to maturity: Due in one year or less $ 3,944 $ 3,949 $ 1,139 $ 1,140 Due after one year through five years 564 597 712 732 Due after five years through ten years 45 48 54 54 Due after ten years 443 490 481 466 Total $ 4,996 $ 5,084 $ 2,386 $ 2,392 Contractual maturities of the Company’s mortgage-backed securities generally exceed ten year s; however, the effective lives may be significantly shorter due to prepayments of the underlying loans and due to the nature of these securities. During the three months ended September 30, 2020, the Company received $ 23.3 million from the sale of investment securities. Gross realized gains from sales of investment securities for the three month and nine month periods ended September 30, 2020 were $ 0.7 million. There were no significant gross realized gains or losses from sales of investment securities for the three month and nine month periods ended September 30, 2019. Information regarding unrealized losses within the Company’s available for sale securities at September 30, 2020 and December 31, 2019 is summarized below. The securities are primarily U.S. government-guaranteed agency securities or municipal securities. September 30, 2020 Less than 12 months 12 months or longer Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses (in thousands) Available for Sale: Debt securities: U.S. government agencies $ 27,432 $ ( 128 ) $ - $ - $ 27,432 $ ( 128 ) States and political subdivisions - - 181 ( 5 ) 181 ( 5 ) Total debt securities 27,432 ( 128 ) 181 ( 5 ) 27,613 ( 133 ) Mortgage-backed securities: FNMA 238 ( 1 ) 1,396 ( 17 ) 1,634 ( 18 ) FHLMC 90 - - - 90 - GNMA 156 ( 1 ) - - 156 ( 1 ) SBA - - 1,406 ( 34 ) 1,406 ( 34 ) CMO - - - - - - Total mortgage-backed securities 484 ( 2 ) 2,802 ( 51 ) 3,286 ( 53 ) Held to Maturity: Debt securities: States and political subdivisions - - - - - - Total temporarily impaired securities $ 27,916 $ ( 130 ) $ 2,983 $ ( 56 ) $ 30,899 $ ( 186 ) December 31, 2019 Less than 12 months 12 months or longer Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses (in thousands) Available for Sale: Debt securities: U.S. government agencies $ 1,976 $ ( 18 ) $ 3,997 $ ( 3 ) $ 5,973 $ ( 21 ) States and political subdivisions - - 181 ( 7 ) 181 ( 7 ) Total debt securities 1,976 ( 18 ) 4,178 ( 10 ) 6,154 ( 28 ) Mortgage-backed securities: FNMA 5,355 ( 38 ) 3,630 ( 15 ) 8,985 ( 53 ) FHLMC - - 1,242 ( 13 ) 1,242 ( 13 ) GNMA 2,091 ( 22 ) 770 ( 2 ) 2,861 ( 24 ) SBA 5,171 ( 70 ) - - 5,171 ( 70 ) CMO 5,706 ( 36 ) 8,911 ( 128 ) 14,617 ( 164 ) Total mortgage-backed securities 18,323 ( 166 ) 14,553 ( 158 ) 32,876 ( 324 ) Held to Maturity: Debt securities: States and political subdivisions 227 ( 1 ) 2,165 ( 17 ) 2,392 ( 18 ) Total temporarily impaired securities $ 20,526 $ ( 185 ) $ 20,896 $ ( 185 ) $ 41,422 $ ( 370 ) Management has assessed the securities available for sale in an unrealized loss position at September 30, 2020 and December 31, 2019 and determined the decline in fair value below amortized cost to be temporary. In making this determination, management considered the period of time the securities were in a loss position, the percentage decline in comparison to the securities’ amortized cost, and the financial condition of the issuer (primarily government or government-sponsored enterprises). In addition, management does not intend to sell these securities and it is not more likely than not that the Company will be required to sell these securities before recovery of their amortized cost. Management believes the decline in fair value is primarily related to market interest rate fluctuations and not to the credit deterioration of the individual issuers. The Company has no t recorded any other-than-temporary impairment (“OTTI”) charges during the nine months ended September 30, 2020 and did no t record any OTTI charges during 2019. The credit worthiness of the Company’s securities portfolio is largely reliant on the ability of U.S. government sponsored agencies such as Federal Home Loan Bank (“FHLB”), Federal National Mortgage Association (“FNMA”), Government National Mortgage Association (“GNMA”), and Federal Home Loan Mortgage Corporation (“FHLMC”), and municipalities throughout New York State to meet their obligations. In addition, dysfunctional markets could materially alter the liquidity, interest rate, and pricing risk of the portfolio. The stable past performance is not a guarantee for similar performance of the Company’s securities portfolio in future periods.

Loans And The Allowance For Loa

Loans And The Allowance For Loan Losses	9 Months Ended
	Sep. 30, 2020
Loans And The Allowance For Loan Losses [Abstract]
Loans And The Allowance For Loan Losses	4. LOANS AND THE ALLOWANCE FOR LOAN LOSSES Loan Portfolio Composition The following table presents selected information on the composition of the Company’s loan portfolio as of the dates indicated: September 30, 2020 December 31, 2019 Mortgage loans on real estate: (in thousands) Residential mortgages $ 364,598 $ 158,572 Commercial and multi-family 702,624 645,036 Construction-Residential 6,761 1,067 Construction-Commercial 102,011 97,848 Home equities 84,863 69,351 Total real estate loans 1,260,857 971,874 Commercial and industrial loans 448,092 251,197 Consumer and other loans 412 1,926 Unaccreted yield adjustments* ( 6,285 ) 1,534 Total gross loans 1,703,076 1,226,531 Allowance for loan losses ( 20,601 ) ( 15,175 ) Loans, net $ 1,682,475 $ 1,211,356 * Includes net premiums and discounts on acquired loans and net deferred fees and costs on loans originated, including $ 5.8 million of PPP fees at September 30, 2020. The CARES Act established a loan program administered through the U.S. Small Business Administration (SBA), referred to as the paycheck protection program (“PPP”). PPP loans are 100% guaranteed by the SBA and are forgivable, in whole or in part, if the proceeds are used for payroll and other permitted purposes in accordance with the requirements of the PPP. These loans carry a fixed rate of 1.00 % and a term of two year s (loans made before June 5, 2020) or five year s (loans made on or after June 5, 2020), if not forgiven, in whole or in part. Payments are deferred until either the date on which the SBA remits the amount of forgiveness proceeds to the lender or the date that is 10 months after the last day of the covered period if the borrower does not apply for forgiveness within that 10 month period. Through September 30, 2020, the Company had originated 1,931 PPP loans totaling $ 203 million, included in commercial and industrial loans. PPP loans did not impact the Company’s allowance for loan loss as a result of the SBA guarantees. Fees collected from the SBA for these loans in the nine month period ended September 30, 2020 totaled $ 7.4 million. These fees are deferred and amortized into interest income over the contractual period of the loan. Upon SBA forgiveness or sale of a PPP loan, unamortized fees are then recognized into interest income. As of September 30, 2020, no PPP loans had received SBA forgiveness. In connection with the FSB acquisition, the Company acquired $ 271 million in total loans, primarily residential real estate. At September 30, 2020, the outstanding principal balance and carrying amount of acquired credit-impaired loans totaled $ 0.9 million and $ 0.8 million, respectively. The Company is not recording interest on the acquired credit-impaired loans due to the uncertainty of the cash flows relating to such loans. There were no valuation allowances for specifically identified impairment attributable to acquired credit-impaired loans at September 30, 2020. The Company did no t have any acquired credit-impaired loans as of December 31, 2019. Also in connection with the FSB acquisition, the Company acquired a loan serving portfolio of $ 107 million in principal balances in which residential real estate loans were sold to FHLMC and the servicing rights are retained by the Company. No loans were sold to FHLMC by the Company during the three and nine month periods ending September 30, 2020 and 2019. The Company also sells certain fixed rate residential mortgages to FNMA while maintaining the servicing rights for those mortgages. In the three and nine month periods ended September 30, 2020, the Company sold mortgages to FNMA totaling $ 7.2 million and $ 15.0 million, respectively. In the three and nine month periods ended September 30, 2019, the Company sold mortgages to FNMA totaling $ 3.0 million and $ 7.6 million, respectively. At September 30, 2020 and December 31, 2019, the Company had loan servicing portfolio principal balances of $ 185 million and $ 76 million, respectively, upon which it earned servicing fees. The fair value of the mortgage servicing rights for that portfolio was $ 1.0 million and $ 0.6 million at September 30, 2020 and December 31, 2019, respectively. At September 30, 2020 there were no residential mortgages held for sale. At December 31, 2019 there were $ 0.7 million in residential mortgages held for sale. These financial statements should be read in conjunction with the Audited Consolidated Financial Statements and the Notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2019. Disclosures related to the basis for accounting for loans, the method for recognizing interest income on loans, the policy for placing loans on nonaccrual status and the subsequent recording of payments and resuming accrual of interest, the policy for determining past due status, a description of the Company’s accounting policies and methodology used to estimate the allowance for loan losses, the policy for charging-off loans, the accounting policies for impaired loans, and more descriptive information on the Company’s credit risk ratings are all contained in the Notes to the Audited Consolidated Financial Statements in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019. The accounting policy for loans acquired in a business combination is included in Note 1 of the Quarterly Report on Form 10-Q for the quarter ended June 30, 2020. There have been no significant changes to the Company’s significant accounting policies as disclosed in Note 1 to the 10-K, as supplemented in the Quarterly Report on Form 10-Q for the quarter ended June 30, 2020. Credit Quality Indicators The Company monitors the credit risk in its loan portfolio by reviewing certain credit quality indicators (“CQI”). The primary CQI for the commercial mortgage and commercial and industrial portfolios is the individual loan’s credit risk rating. The following list provides a description of the credit risk ratings that are used internally by the Bank when assessing the adequacy of its allowance for loan losses:  Acceptable or better  Watch  Special Mention  Substandard  Doubtful  Loss “Special mention” and “substandard” loans are weaker credits with a higher risk of loss and are categorized as “criticized” assets. The Company’s consumer loans, including residential mortgages and home equities, are not individually risk rated or reviewed in the Company’s loan review process. Unlike commercial customers, consumer loan customers are not required to provide the Company with updated financial information. Consumer loans also carry smaller balances. Given the lack of updated information after the initial underwriting of the loan and small size of individual loans, the Company uses delinquency status as the primary credit quality indicator for consumer loans. However, once a consumer loan is identified as impaired, it is individually evaluated for impairment. The Company continues to evaluate its loan portfolio in response to the economic impact of the COVID-19 pandemic on its clients. The increase in the watch category during the nine months ended September 30, 2020 was a result of the Company reclassifying all commercial loans that received a deferral into the watch or criticized categories. The Company will reassess the watch classification after the deferral’s termination dates and evidence of continuation of payments as contracted. During the third quarter of 2020, the Company identified a well-defined weakness in the hotel industry and classified the loans to clients within that industry as substandard. As of September 30, 2020, the Company’s hotel loan portfolio was $ 81 million, or approximately 6.5 %, of total commercial loans. As a result, total criticized assets increased to $ 133 million at September 30, 2020 compared with $ 51 million at the end of the 2019. The following tables provide data, at the class level, of credit quality indicators of certain loans for the dates specified: September 30, 2020 (in thousands) Corporate Credit Exposure – By Credit Rating Commercial Real Estate Construction Commercial and Multi-Family Mortgages Total Commercial Real Estate Commercial and Industrial Acceptable or better $ 52,162 $ 314,997 $ 367,159 $ 339,810 Watch 21,322 303,965 325,287 87,414 Special Mention 2,088 13,985 16,073 5,855 Substandard 26,439 69,677 96,116 15,013 Doubtful/Loss - - - - Total $ 102,011 $ 702,624 $ 804,635 $ 448,092 December 31, 2019 (in thousands) Corporate Credit Exposure – By Credit Rating Commercial Real Estate Construction Commercial and Multi-Family Mortgages Total Commercial Real Estate Commercial and Industrial Acceptable or better $ 73,646 $ 451,297 $ 524,943 $ 165,255 Watch 13,380 171,277 184,657 68,665 Special Mention 8,359 15,725 24,084 7,631 Substandard 2,463 6,737 9,200 9,646 Doubtful/Loss - - - - Total $ 97,848 $ 645,036 $ 742,884 $ 251,197 Past Due Loans The following tables provide an analysis of the age of the recorded investment in loans that are past due as of the dates indicated: September 30, 2020 (in thousands) Current Non-accruing Total Balance 30-59 days 60-89 days 90+ days Loans Balance Commercial and industrial $ 440,340 $ 575 $ 227 $ - $ 6,950 $ 448,092 Residential real estate: Residential 360,418 58 1,266 - 2,856 364,598 Construction 6,038 - 723 - - 6,761 Commercial real estate: Commercial 687,280 - 6,053 594 8,697 702,624 Construction 100,555 - 150 - 1,306 102,011 Home equities 82,864 929 11 - 1,059 84,863 Consumer and other 398 3 7 4 - 412 Total Loans $ 1,677,893 $ 1,565 $ 8,437 $ 598 $ 20,868 $ 1,709,361 Note: Loan balances do not include $( 6.3 ) million of unaccreted yield adjustments as of September 30, 2020. December 31, 2019 (in thousands) Current Non-accruing Total Balance 30-59 days 60-89 days 90+ days Loans Balance Commercial and industrial $ 245,658 $ 705 $ - $ - $ 4,834 $ 251,197 Residential real estate: Residential 153,630 2,616 888 - 1,438 158,572 Construction 865 - 202 - - 1,067 Commercial real estate: Commercial 630,016 3,482 5,879 - 5,659 645,036 Construction 92,667 2,886 720 - 1,575 97,848 Home equities 67,868 354 239 - 890 69,351 Consumer and other 1,907 15 4 - - 1,926 Total Loans $ 1,192,611 $ 10,058 $ 7,932 $ - $ 14,396 $ 1,224,997 Note: Loan balances do not include $ 1.5 m illion of unamortized yield adjustments as of December 31, 2019. Allowance for loan losses The following tables present the activity in the allowance for loan losses according to portfolio segment for the three month periods ended September 30, 2020 and 2019. September 30, 2020 Commercial and Industrial Commercial Real Estate Mortgages* Consumer and Other Residential Mortgages* Home Equities Total Allowance for loan (in thousands) losses: Beginning balance $ 5,260 $ 11,625 $ 233 $ 1,147 489 $ 18,754 Charge-offs ( 124 ) ( 5 ) ( 14 ) - - ( 143 ) Recoveries 105 - 4 - - 109 Provision (Credit) ( 23 ) 1,843 ( 187 ) 218 30 1,881 Ending balance $ 5,218 $ 13,463 $ 36 $ 1,365 $ 519 $ 20,601 September 30, 2019 Commercial and Industrial Commercial Real Estate Mortgages* Consumer and Other Residential Mortgages* Home Equities Total Allowance for loan (in thousands) losses: Beginning balance $ 5,272 $ 8,637 $ 130 $ 883 $ 326 $ 15,248 Charge-offs ( 91 ) ( 55 ) ( 40 ) - - ( 186 ) Recoveries 747 - 4 - - 751 Provision (Credit) ( 732 ) 358 45 ( 87 ) ( 15 ) ( 431 ) Ending balance $ 5,196 $ 8,940 $ 139 $ 796 $ 311 $ 15,382 * Includes construction loans The following tables present the activity in the allowance for loan losses according to portfolio segment for the nine month periods ended September 30, 2020 and 2019: Nine months ended September 30, 2020 (in thousands) Commercial and Industrial Commercial Real Estate Mortgages* Consumer and Other Residential Mortgages* Home Equities Total Allowance for loan losses: Beginning balance $ 4,547 $ 9,005 $ 155 $ 1,071 $ 397 $ 15,175 Charge-offs ( 143 ) ( 5 ) ( 44 ) ( 29 ) ( 4 ) ( 225 ) Recoveries 141 11 22 - - 174 Provision (Credit) 673 4,452 ( 97 ) 323 126 5,477 Ending balance $ 5,218 $ 13,463 $ 36 $ 1,365 $ 519 $ 20,601 * Includes construction loans Note: Loan balances do not include $( 6.3 ) million of unaccreted yield adjustments as of September 30, 2020. Nine months ended September 30, 2019 (in thousands) Commercial and Industrial Commercial Real Estate Mortgages* Consumer and Other Residential Mortgages* Home Equities Total Allowance for loan losses: Beginning balance $ 4,368 $ 8,844 $ 106 $ 1,121 $ 345 $ 14,784 Charge-offs ( 248 ) ( 56 ) ( 94 ) - - ( 398 ) Recoveries 786 - 13 - - 799 Provision (Credit) 290 152 114 ( 325 ) ( 34 ) 197 Ending balance $ 5,196 $ 8,940 $ 139 $ 796 $ 311 $ 15,382 * Includes construction loans Note: Loan balances do not include $ 1.6 million of unamortized yield adjustments as of September 30, 2019. The following table presents the allocation of the allowance for loan losses according to portfolio segment summarized on the basis of the Company’s impairment methodology as of September 30, 2020 and December 31, 2020: September 30, 2020 (in thousands) Commercial and Industrial Commercial Real Estate Mortgages* Consumer and Other Residential Mortgages* Home Equities Total Allowance for loan losses: Ending balance: Loans acquired with deteriorated credit quality $ - $ - $ - $ - $ - $ - Individually evaluated for impairment 1,103 154 - - - 1,257 Collectively evaluated for impairment 4,115 13,309 36 1,365 519 19,344 Total $ 5,218 $ 13,463 $ 36 $ 1,365 $ 519 $ 20,601 Loans: Ending balance: Loans acquired with deteriorated credit quality $ - $ - $ - $ 870 $ - $ 870 Individually evaluated for impairment 7,160 10,502 - 3,138 1,492 22,292 Collectively evaluated for impairment 440,932 794,133 412 367,351 83,371 1,686,199 Total $ 448,092 $ 804,635 $ 412 $ 371,359 $ 84,863 $ 1,709,361 * Includes construction loans December 31, 2019 (in thousands) Commercial and Industrial Commercial Real Estate Mortgages* Consumer and Other Residential Mortgages* Home Equities Total Allowance for loan losses: Ending balance: Individually evaluated for impairment $ 442 $ 9 $ 21 $ 5 $ - $ 477 Collectively evaluated for impairment 4,105 8,996 134 1,066 397 14,698 Total $ 4,547 $ 9,005 $ 155 $ 1,071 $ 397 $ 15,175 Loans: Ending balance: Individually evaluated for impairment $ 6,558 $ 7,791 $ 21 $ 2,804 $ 1,453 $ 18,627 Collectively evaluated for impairment 244,639 735,093 1,905 156,835 67,898 1,206,370 Total $ 251,197 $ 742,884 $ 1,926 $ 159,639 $ 69,351 $ 1,224,997 * Includes construction loans Impaired Loans The following tables provide data, at the class level, for impaired loans as of the dates indicated: At September 30, 2020 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Foregone Interest Income Recognized With no related allowance recorded: (in thousands) Commercial and industrial $ 2,358 $ 2,580 $ - $ 2,624 $ 79 $ 29 Residential real estate: Residential 3,954 4,314 - 4,018 76 49 Construction - - - - - - Commercial real estate: Commercial 5,824 6,398 - 6,056 180 36 Construction 1,306 1,352 - 1,326 26 - Home equities 1,492 1,714 - 1,565 41 16 Consumer and other - - - - - - Total impaired loans $ 14,934 $ 16,358 $ - $ 15,589 $ 402 $ 130 At September 30, 2020 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Foregone Interest Income Recognized With a related allowance recorded: (in thousands) Commercial and industrial $ 4,802 $ 4,942 $ 1,103 $ 4,941 $ 189 $ 15 Residential real estate: Residential - - - - - - Construction - - - - - - Commercial real estate: Commercial 3,372 3,396 154 3,378 101 10 Construction - - - - - - Home equities - - - - - - Consumer and other - - - - - - Total impaired loans $ 8,174 $ 8,338 $ 1,257 $ 8,319 $ 290 $ 25 At September 30, 2020 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Foregone Interest Income Recognized Total: (in thousands) Commercial and industrial $ 7,160 $ 7,522 $ 1,103 $ 7,565 $ 268 $ 44 Residential real estate: Residential 3,954 4,314 - 4,018 76 49 Construction - - - - - - Commercial real estate: Commercial 9,196 9,794 154 9,434 281 46 Construction 1,306 1,352 - 1,326 26 - Home equities 1,492 1,714 - 1,565 41 16 Consumer and other - - - - - - Total impaired loans $ 23,108 $ 24,696 $ 1,257 $ 23,908 $ 692 $ 155 At December 31, 2019 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Foregone Interest Income Recognized With no related allowance recorded: (in thousands) Commercial and industrial $ 3,798 $ 4,112 $ - $ 4,046 $ 118 $ 143 Residential real estate: Residential 2,744 3,003 - 2,823 73 63 Construction - - - - - - Commercial real estate: Commercial 6,019 6,521 - 6,293 225 72 Construction 1,335 1,352 - 1,344 23 50 Home equities 1,453 1,687 - 1,525 64 30 Consumer and other - - - - - - Total impaired loans $ 15,349 $ 16,675 $ - $ 16,031 $ 503 $ 358 At December 31, 2019 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Foregone Interest Income Recognized With a related allowance recorded: (in thousands) Commercial and industrial $ 2,760 $ 2,808 $ 442 $ 2,764 $ 109 $ 63 Residential real estate: Residential 60 62 5 61 3 1 Construction - - - - - - Commercial real estate: Commercial 197 197 4 197 8 4 Construction 240 246 5 242 8 9 Home equities - - - - - - Consumer and other 21 23 21 22 - 1 Total impaired loans $ 3,278 $ 3,336 $ 477 $ 3,286 $ 128 $ 78 At December 31, 2019 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Foregone Interest Income Recognized Total: (in thousands) Commercial and industrial $ 6,558 $ 6,920 $ 442 $ 6,810 $ 227 $ 206 Residential real estate: Residential 2,804 3,065 5 2,884 76 64 Construction - - - - - - Commercial real estate: Commercial 6,216 6,718 4 6,490 233 76 Construction 1,575 1,598 5 1,586 31 59 Home equities 1,453 1,687 - 1,525 64 30 Consumer and other 21 23 21 22 - 1 Total impaired loans $ 18,627 $ 20,011 $ 477 $ 19,317 $ 631 $ 436 Troubled debt restructurings The following tables summarize the loans that were classified as troubled debt restructurings (“TDRs”) as of the dates indicated: September 30, 2020 (in thousands) Total Nonaccruing Accruing Related Allowance Commercial and industrial $ 1,828 $ 1,618 $ 210 $ 360 Residential real estate: Residential 1,741 589 1,152 - Construction - - - - Commercial real estate: Commercial and multi-family 3,463 2,965 498 - Construction - - - - Home equities 562 129 433 - Consumer and other - - - - Total TDR loans $ 7,594 $ 5,301 $ 2,293 $ 360 December 31, 2019 (in thousands) Total Nonaccruing Accruing Related Allowance Commercial and industrial $ 2,052 $ 328 $ 1,724 $ 26 Residential real estate: Residential 1,815 449 1,366 - Construction - - - - Commercial real estate: Commercial and multi-family 3,632 3,075 557 - Construction - - - - Home equities 738 175 563 - Consumer and other 21 - 21 21 Total TDR loans $ 8,258 $ 4,027 $ 4,231 $ 47 Any TDR that is placed on non-accrual is not reverted back to accruing status until the borrower makes timely payments as contracted for at least six month s and future collection under the revised terms is probable. All of the Company’s restructurings were allowed in an effort to maximize its ability to collect on loans where borrowers were experiencing financial difficulty. The reserve for a TDR is based upon the present value of the future expected cash flows discounted at the loan’s original effective interest rate or upon the fair value of the collateral less costs to sell, if the loan is deemed collateral dependent. This reserve methodology is used because all TDR loans are considered impaired. The Company’s TDRs have various agreements that involve deferral of principal payments, or interest-only payments, for a period (usually 12 months or less) to allow the borrower time to improve cash flow or sell the property. Other common concessions leading to the designation of a TDR are lines of credit that are termed-out and/or extensions of maturities at rates that are less than the prevailing market rates given the risk profile of the borrower. In late March 2020, federal banking regulators issued guidance that modifications made to a borrower affected by the COVID-19 pandemic and governmental shutdown orders do not need to be identified as a TDR if the loan was current at the time a modification plan was implemented. The CARES Act also addressed COVID-19 related modifications and specified that such modifications made on loans that were current as of December 31, 2019 are not TDRs. As of September 30, 2020, the Company had applied this guidance and had made 381 modifications of commercial loans with principal balances totaling $ 368 million, and 298 modifications of consumer loans with principal balances totaling $ 37 million. The following tables present TDR activity by the type of concession granted to the borrower for the three and nine month periods ended September 30 , 2020 and 2019: Three months ended September 30, 2020 Three months ended September 30, 2019 (Recorded Investment in thousands) (Recorded Investment in thousands) Troubled Debt Restructurings by Type of Concession Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Commercial and Industrial: Extension of maturity - $ - $ - 1 $ 21 $ 21 Term-out line of credit - - - 1 42 42 Residential Real Estate & Construction: Extension of maturity and interest rate reduction 1 97 97 3 307 307 Commercial Real Estate & Construction - - - - - - Home Equities: Extension of maturity and interest rate reduction - - - 1 110 110 Consumer and other loans - - - - - - Other - - - - - - Nine months ended September 30, 2020 Nine months ended September 30, 2019 (Recorded Investment in thousands) (Recorded Investment in thousands) Troubled Debt Restructurings by Type of Concession Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Commercial and Industrial: Extension of maturity - $ - $ - 1 $ 21 $ 21 Term-out line of credit - - - 1 42 42 Residential Real Estate & Construction: Combination of concessions 1 56 56 - - - Extension of maturity and interest rate reduction 1 97 97 3 307 307 Commercial Real Estate & Construction - - - - - - Home Equities: Extension of maturity and interest rate reduction - - - 3 390 390 Consumer and other loans - - - - - - The general practice of the Bank is to work with borrowers so that they are able to repay their loan in full. If a borrower continues to be delinquent or cannot meet the terms of a TDR and the loan is determined to be uncollectible, the loan will be charged-off to its collateral value. A loan is considered in default when the loan is 90 days past due. Loans which were classified as TDRs during the previous 12 months which defaulted during the nine month periods ended September 30, 2020 and 2019 were not material.

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2020
Goodwill [Abstract]
Goodwill	5. GOODWILL The following table presents changes to goodwill and intangible assets for the three and nine month periods ended September 30, 2020 and 2019: Goodwill Core Deposit Intangibles Other Intangibles (in thousands) Balance at June 30, 2020 $ 12,715 $ 162 $ 2,345 Amortization - ( 7 ) ( 130 ) Balance at September 30, 2020 $ 12,715 $ 155 $ 2,215 Balance at June 30, 2019 $ 10,520 $ - $ 2,248 Amortization - - ( 111 ) Balance at September 30, 2019 $ 10,520 $ - $ 2,137 Goodwill Core Deposit Intangibles Other Intangibles (in thousands) Balance at December 31, 2019 $ 10,520 $ - $ 2,025 Acquisition of Benefit Brokers of WNY, LLC 427 - 580 Acquisition of FSB 1,768 166 - Amortization - ( 11 ) ( 390 ) Balance at September 30, 2020 $ 12,715 $ 155 $ 2,215 Balance at December 31, 2018 $ 10,520 $ - $ 2,472 Amortization - - ( 335 ) Balance at September 30, 2019 $ 10,520 $ - $ 2,137

Subordinated Debt

Subordinated Debt	9 Months Ended
	Sep. 30, 2020
Subordinated Debt [Abstract]
Subordinated Debt	6. SubordinateD Debt On July 9, 2020, the Company entered into Subordinated Note Purchase Agreements with certain qualified institutional buyers and institutional accredited investors pursuant to which the Company issued and sold $ 20.0 million in aggregate principal amount of its 6.00 % Fixed-to-Floating Rate Subordinated Notes due 2030 (the “2020 Notes”). The 2020 Notes were offered and sold by the Company to eligible purchasers in a private offering. Net of debt issuance costs, the Company received $ 19.5 million for the sale of the 2020 Notes. The Company intends to use the proceeds from the offering for general corporate purposes, organic growth and regulatory capital. The 2020 Notes mature on July 15, 2030 and bear interest at a fixed annual rate of 6.00 %, payable semi-annually in arrears, to but excluding July 15, 2025. From and including July 15, 2025 to but excluding the maturity date or early redemption date, the interest rate will reset quarterly to an interest rate per annum initially equal to the then-current three-month Secured Overnight Financing Rate provided by the Federal Reserve Bank of New York plus 590 basis points, payable quarterly in arrears. The Company is entitled to redeem the 2020 Notes, in whole or in part, at any time on or after July 15, 2025, and to redeem the 2020 Notes at any time in whole upon certain other events. Any redemption of the 2020 Notes will be subject to prior regulatory approval to the extent required. In connection with the issuance and sale of the 2020 Notes, the Company entered into Registration Rights Agreements with the purchasers of the 2020 Notes, pursuant to which the Company has agreed to take certain actions to provide for the exchange of the 2020 Notes for subordinated notes that are registered under the Securities Act of 1933, as amended, with substantially the same terms as the 2020 Notes. In connection with the Registration Rights Agreements, the Company filed a Registration Statement on Form S-4 with the Securities and Exchange Commission on September 3, 2020 and commenced an exchange offer on October 7, 2020. The exchange offer is expected to expire on November 9, 2020. On October 1, 2004, Evans Capital Trust I, a statutory business trust wholly-owned by the Company (the “Trust”), issued $ 11.0 million in aggregate principal amount of floating rate preferred capital securities due November 23, 2034 (the “Capital Securities”) and $ 0.3 million of common securities (the “Common Securities”). The Capital Securities represent preferred undivided interests in the assets of the Trust. Under the Federal Reserve Board’s current risk-based capital guidelines, the Capital Securities are includable in the Company’s Tier 1 (Core) capital. The Common Securities are wholly-owned by the Company and are the only class of the Trust’s securities possessing general voting powers.

Common Equity And Earnings Per

Common Equity And Earnings Per Share Data	9 Months Ended
	Sep. 30, 2020
Common Equity And Earnings Per Share Data [Abstract]
Common Equity And Earnings Per Share Data	7. COMMON EQUITY AND EARNINGS PER SHARE DATA The common stock per share information is based upon the weighted average number of shares outstanding during each period. For the three and nine month periods ended September 30 , 2020, the Company had an average of 18,955 and 35,564 dilutive shares outstanding, respectively. The Company had an average of 57,899 and 68,660 dilutive shares outstanding for the three and nine month periods ended September 30, 2019. Potential common shares that would have the effect of increasing diluted earnings per share are considered to be anti-dilutive and not included in calculating diluted earnings per share. For the three and nine month periods ended September 30 , 2020, there was an average of 150,783 and 81,770 potentially anti-dilutive shares outstanding, respectively, that were not included in calculating diluted earnings per share because their effect was anti-dilutive. For the three and nine month periods ended September 30, 2019, there was an average of 82,642 and 85,579 potentially anti-dilutive shares outstanding.

Other Comprehensive Income

Other Comprehensive Income	9 Months Ended
	Sep. 30, 2020
Other Comprehensive Income [Abstract]
Other Comprehensive Income	8. OTHER COMPREHENSIVE INCOME The following tables summarize the changes in the components of accumulated other comprehensive income during the three and nine month periods ended September 30 , 2020 and 2019: Balance at June 30, 2020 Net Change Balance at September 30, 2020 (in thousands) Net unrealized gain (loss) on investment securities $ 3,545 $ ( 833 ) $ 2,712 Net defined benefit pension plan adjustments ( 2,928 ) 90 ( 2,838 ) Total $ 617 $ ( 743 ) $ ( 126 ) Balance at June 30, 2019 Net Change Balance at September 30, 2019 (in thousands) Net unrealized gain on investment securities $ 426 $ 523 $ 949 Net defined benefit pension plan adjustments ( 2,871 ) 68 ( 2,803 ) Total $ ( 2,445 ) $ 591 $ ( 1,854 ) Balance at December 31, 2019 Net Change Balance at September 30, 2020 (in thousands) Net unrealized gain on investment securities $ 522 $ 2,190 $ 2,712 Net defined benefit pension plan adjustments ( 3,105 ) 267 ( 2,838 ) Total $ ( 2,583 ) $ 2,457 $ ( 126 ) Balance at December 31, 2018 Net Change Balance at September 30, 2019 (in thousands) Net unrealized (loss) gain on investment securities $ ( 2,348 ) $ 3,297 $ 949 Net defined benefit pension plan adjustments ( 3,005 ) 202 ( 2,803 ) Total $ ( 5,353 ) $ 3,499 $ ( 1,854 ) Three months ended September 30, 2020 Three months ended September 30, 2019 (in thousands) (in thousands) Before-Tax Amount Income Tax (Provision) Benefit Net-of-Tax Amount Before-Tax Amount Income Tax (Provision) Benefit Net-of-Tax Amount Unrealized (loss) gain on investment securities: Unrealized (loss) gain on investment securities $ ( 455 ) $ 116 $ ( 339 ) $ 705 $ ( 182 ) $ 523 Reclassification from accumulated other comprehensive income for gain on sale of securities ( 667 ) 173 ( 494 ) - - - Net change ( 1,122 ) 289 ( 833 ) 705 ( 182 ) 523 Defined benefit pension plan adjustments: Amortization of prior service cost 7 ( 1 ) 6 7 ( 1 ) 6 Amortization of actuarial loss 113 ( 29 ) 84 82 ( 20 ) 62 Net change 120 ( 30 ) 90 89 ( 21 ) 68 Other comprehensive (loss) income $ ( 1,002 ) $ 259 $ ( 743 ) $ 794 $ ( 203 ) $ 591 Nine months ended September 30, 2020 Nine months ended September 30, 2019 (in thousands) (in thousands) Before-Tax Amount Income Tax (Provision) Benefit Net-of-Tax Amount Before-Tax Amount Income Tax (Provision) Benefit Net-of-Tax Amount Unrealized gain (loss) on investment securities: Unrealized gain (loss) on investment securities $ 3,623 $ ( 939 ) $ 2,684 $ 4,493 $ ( 1,165 ) $ 3,328 Reclassification from accumulated other comprehensive income for gain on sale of securities ( 667 ) 173 ( 494 ) ( 42 ) 11 ( 31 ) Net change 2,956 ( 766 ) 2,190 4,451 ( 1,154 ) 3,297 Defined benefit pension plan adjustments: Amortization of prior service cost 23 ( 6 ) 17 23 ( 6 ) 17 Amortization of actuarial loss 339 ( 89 ) 250 248 ( 63 ) 185 Net change 362 ( 95 ) 267 271 ( 69 ) 202 Other comprehensive income $ 3,318 $ ( 861 ) $ 2,457 $ 4,722 $ ( 1,223 ) $ 3,499

Net Periodic Benefit Costs

Net Periodic Benefit Costs	9 Months Ended
	Sep. 30, 2020
Net Periodic Benefit Costs [Abstract]
Net Periodic Benefit Costs	9. NET PERIODIC BENEFIT COSTS On January 31, 2008, the Bank froze its defined benefit pension plan. The plan covered substantially all Bank employees. The plan provides benefits that are based on the employees’ compensation and years of service. Under the freeze, eligible employees will receive, at retirement, the benefits already earned through January 31, 2008, but have not accrued any additional benefits since then. As a result, service cost is no longer incurred. The Bank uses an actuarial method of amortizing prior service cost and unrecognized net gains or losses which result from actual expense and assumptions being different than those that are projected. The amortization method the Bank used recognized the prior service cost and net gains or losses over the average remaining service period of active employees. The Bank also maintains a nonqualified supplemental executive retirement plan covering certain members of the Company’s senior management. The Bank uses an actuarial method of amortizing unrecognized net gains or losses which result from actual expense and assumptions being different than those that are projected. The amortization method the Bank uses recognizes the net gains or losses over the average remaining service period of active employees. The following table presents the net periodic cost for the Bank’s defined benefit pension plan and supplemental executive retirement plan for the three and nine month periods ended September 30 , 2020 and 2019: Three months ended September 30, (in thousands) Supplemental Executive Pension Benefits Retirement Plan 2020 2019 2020 2019 Service cost $ - $ - $ 38 $ 37 Interest cost 50 55 38 51 Expected return on plan assets ( 81 ) ( 70 ) - - Amortization of prior service cost - - 7 7 Amortization of the net loss 25 24 88 58 Net periodic (benefit) cost $ ( 6 ) $ 9 $ 171 $ 153 Nine months ended September 30, (in thousands) Supplemental Executive Pension Benefits Retirement Plan 2020 2019 2020 2019 Service cost $ - $ - $ 116 $ 109 Interest cost 151 165 114 151 Expected return on plan assets ( 244 ) ( 208 ) - - Amortization of prior service cost - - 23 23 Amortization of the net loss 76 72 263 176 Net periodic (benefit) cost $ ( 17 ) $ 29 $ 516 $ 459 The components of net periodic benefit cost other than the service cost component are included in the line item “other expense” in the income statement.

Revenue Recognition Of Non-Inte

Revenue Recognition Of Non-Interest Income	9 Months Ended
	Sep. 30, 2020
Revenue Recognition Of Non-Interest Income [Abstract]
Revenue Recognition Of Non-Interest Income	10. REVENUE RECOGNITION OF NON-INTEREST INCOME A description of the Company’s material revenue streams in non-interest income accounted for under ASC 606 follows:  Insurance Service and Fees: Insurance services revenue relates to various revenue streams from services provided by TEA and the Bank:   TEA earns commission revenue from selling commercial and personal property and casualty (“P&C”) insurance as well as employee benefits solutions to commercial customers.  TEA has agreements with various insurance companies to sell policies to customers on behalf of the carriers. The performance obligation for TEA is to sell annual P&C policies to commercial customers and consumers. This performance obligation is met when a new policy is sold or when an existing policy renews. The policies are generally one year terms. In the agreements with the respective insurance companies, a commission rate is agreed upon. The commission is recognized at the time of the sale of the policy or when a policy renews.  TEA has signed contracts with insurance carriers that enable TEA to sell benefit plans to commercial customers on behalf of the insurance carriers. The performance obligation for TEA is to sell the plans to commercial customers. After the initial sale when the customer signs an agreement to purchase the offered benefit plan, the performance obligation is met each month when a customer continues utilizing benefit plans from the carrier. The customer does not commit to a specific length of time with the carrier. In the agreements with the respective insurance companies, a commission rate is agreed upon. Revenue is recognized each month when the customer continues with the benefit plan sold by TEA.  TEA also earns contingent profit sharing revenue. The insurance companies measure the loss ratio for TEA’s customers and pay TEA according to how profitable TEA customers are.  TEA has signed written agreements with insurance carriers that document payouts to TEA based on the loss ratios of its customers. The performance obligation for TEA is to maintain a customer base with loss ratios below the agreed upon thresholds. In the contracts with the insurance companies, payout rates based on loss ratios are documented. The consideration is variable as loss ratios vary based on customer experience. TEA’s performance obligation is over the course of the year as its customers’ performance with insurance carriers is measured throughout the year as losses occur. Due to the variable nature of contingent profit sharing revenue, TEA will accrue contingent profit sharing revenue throughout the year based on recent historical results. As loss events occur and overall performance becomes known to TEA, accrual adjustments will be made until the cash is ultimately received.  Financial services commission revenue from the Bank related to wealth management such as life insurance, annuities, and mutual funds sales is also included in the “insurance service and fees” line of the income statement.  The Company earns wealth management fees from its contracts with customers for certain financial services. Fees that are transaction-based are recognized at the point in time that the transaction is executed. Other related services provided include financial planning services and the fees the Bank earns are recognized when the services are rendered.   Insurance claims services revenue is recorded at FCS.  FCS has signed agreements with insurance companies to perform claims services including investigative and adjustment services related to residential and commercial lines. The performance obligation is for FCS to investigate the insurance claims and inspecting the damage to determine the extent of the insurance company’s liability. FCS is paid based on time and materials expended to investigate the claim. The rates paid are determined in the agreement between FCS and the respective insurance companies. Upon completion of its claims inspection work, FCS bills the insurance company for services rendered and recognizes the revenue earned.  A disaggregation of the total insurance service and other fees for the three and nine months ended September 30, 2020 and 2019 is provided in the tables below: Three months ended September 30, 2020 2019 (in thousands) Commercial property and casualty insurance commissions $ 1,439 $ 1,382 Personal property and casualty insurance commissions 890 863 Employee benefits sales commissions 245 287 Profit sharing and contingent revenue 375 430 Wealth management and other financial services 164 142 Insurance claims services revenue 84 96 Other insurance-related revenue 20 25 Total insurance service and other fees $ 3,217 $ 3,225 Nine months ended September 30, 2020 2019 (in thousands) Commercial property and casualty insurance commissions $ 3,261 $ 3,267 Personal property and casualty insurance commissions 2,611 2,618 Employee benefits sales commissions 993 869 Profit sharing and contingent revenue 733 939 Wealth management and other financial services 407 405 Insurance claims services revenue 201 397 Other insurance-related revenue 103 73 Total insurance service and other fees $ 8,309 $ 8,568

Fair Value Measurement

Fair Value Measurement	9 Months Ended
	Sep. 30, 2020
Fair Value Measurement [Abstract]
Fair Value Measurement	11. FAIR VALUE MEASUREMENT Fair value is defined in ASC Topic 820 “Fair Value Measurement” as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. There are three levels of inputs to fair value measurement:  Level 1 inputs are quoted prices for identical instruments in active markets;  Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly; and  Level 3 inputs are unobservable inputs. Observable market data should be used when available. FINANCIAL INSTRUMENTS MEASURED AT FAIR VALUE ON A RECURRING BASIS The following table presents, for each of the fair-value hierarchy levels as defined in this footnote, those financial instruments which are measured at fair value on a recurring basis as of September 30, 2020 and December 31, 2019, respectively: (in thousands) Level 1 Level 2 Level 3 Fair Value September 30, 2020 Securities available-for-sale: US government agencies $ - $ 62,279 $ - $ 62,279 States and political subdivisions - 7,545 - 7,545 Mortgage-backed securities - 85,937 - 85,937 Mortgage servicing rights - - 1,007 1,007 December 31, 2019 Securities available-for-sale: US government agencies $ - $ 28,155 $ - $ 28,155 States and political subdivisions - 3,351 - 3,351 Mortgage-backed securities - 96,416 - 96,416 Mortgage servicing rights - - 555 555 Securities available for sale Fair values for securities are determined using independent pricing services and market-participating brokers. The Company’s independent pricing service utilizes evaluated pricing models that vary by asset class and incorporate available trade, bid and other market information for structured securities, cash flow and, when available, loan performance data. Because many fixed income securities do not trade on a daily basis, the evaluated pricing applications apply information as applicable through processes, such as benchmarking of like securities, sector groupings, and matrix pricing, to prepare evaluations. In addition, model processes, such as the Option Adjusted Spread model, are used to assess interest rate impact and develop prepayment scenarios. The models and the process take into account market convention. For each asset class, a team of evaluators gathers information from market sources and integrates relevant credit information, perceived market movements and sector news into the evaluated pricing applications and models. The Company’s service provider may occasionally determine that it does not have sufficient verifiable information to value a particular security. In these cases the Company will utilize valuations from another pricing service. On a quarterly basis, the Company reviews changes in the market value of its security portfolio. Individual changes in valuations are reviewed for consistency with general interest rate movements and any known credit concerns for specific securities. Additionally, on an annual basis, the Company has its entire security portfolio priced by a second pricing service to determine consistency with another market evaluator. If, during the Company’s review or when comparing with another servicer, a material difference between pricing evaluations were to exist, the Company would submit an inquiry to the service provider regarding the data used to value a particular security. If the Company determines it has market information that would support a different valuation than the initial evaluation it can submit a challenge for a change to that security’s valuation. Securities available for sale are classified as Level 2 in the fair value hierarchy as the valuation provided by the third-party provider uses observable market data. Mortgage servicing rights Mortgage servicing rights (“MSRs”) do not trade in an active, open market with readily observable prices. Accordingly, the Company obtains the fair value of the MSRs using a third-party pricing provider. The provider determines the fair value by discounting projected net servicing cash flows of the remaining servicing portfolio. The valuation model used by the provider considers market loan prepayment predictions and other economic factors which management considers to be significant unobservable inputs. The fair value of MSRs is mostly affected by changes in mortgage interest rates since rate changes cause the loan prepayment acceleration factors to increase or decrease. MSRs are classified within Level 3 of the fair value hierarchy as the valuation is model driven and primarily based on unobservable inputs. The following table summarizes the changes in fair value for MSRs: Three months ended September 30, (in thousands) 2020 2019 Mortgage servicing rights - July 1 $ 1,031 $ 570 Losses included in earnings ( 89 ) ( 71 ) Additions from loan sales & acquisition 65 28 Mortgage servicing rights - September 30 $ 1,007 $ 527 Nine months ended September 30, (in thousands) 2020 2019 Mortgage servicing rights - January 1 $ 555 $ 609 Losses included in earnings ( 289 ) ( 154 ) Additions from loan sales & acquisition 741 72 Mortgage servicing rights - September 30 $ 1,007 $ 527 Quantitative information about the significant unobservable inputs used in the fair value measurement of MSRs at the respective dates is as follows: September 30, 2020 December 31, 2019 Servicing fees 0.25 % 0.25 % Discount rate 9.04 % 9.00 % Prepayment rate (CPR) 9.59 % 8.21 % FINANCIAL INSTRUMENTS MEASURED AT FAIR VALUE ON A NONRECURRING BASIS The Company is required, on a nonrecurring basis, to adjust the carrying value of certain assets or provide valuation allowances related to certain assets using fair value measurements. The following table presents for each of the fair-value hierarchy levels as defined in this footnote, those financial instruments which are measured at fair value on a nonrecurring basis September 30, 2020 and December 31, 2019: (in thousands) Level 1 Level 2 Level 3 Fair Value September 30, 2020 Collateral dependent impaired loans $ - $ - $ 21,153 $ 21,153 December 31, 2019 Collateral dependent impaired loans $ - $ - $ 15,735 $ 15,735 Collateral dependent impaired loans The Company evaluates and values impaired loans at the time the loan is identified as impaired, and the fair values of such loans are estimated using Level 3 inputs in the fair value hierarchy. Each loan’s collateral has a unique appraisal and management’s discount of the value is based on factors unique to each impaired loan. The significant unobservable input in determining the fair value is management’s subjective discount on appraisals of the collateral securing the loan. Collateral may consist of real estate and/or business assets including equipment, inventory and/or accounts receivable and the value of these assets is determined based on appraisals by qualified licensed appraisers hired by the Company. Appraised and reported values may be discounted based on management’s historical knowledge, changes in market conditions from the time of valuation, estimated costs to sell, and/or management’s expertise and knowledge of the client and the client’s business. The Company has an appraisal policy in which appraisals are obtained upon a commercial loan being downgraded on the Company’s internal loan rating scale to a special mention or a substandard depending on the amount of the loan, the type of loan and the type of collateral. All impaired commercial loans are graded substandard or worse on the internal loan rating scale. For consumer loans, the Company obtains appraisals when a loan becomes 90 day s past due or is determined to be impaired, whichever occurs first. Subsequent to the downgrade or reaching 90 days past due, if the loan remains outstanding and impaired for at least one year more, management may require another follow-up appraisal. Between receipts of updated appraisals, if necessary, management may perform an internal valuation based on any known changing conditions in the marketplace such as sales of similar properties, a change in the condition of the collateral, or feedback from local appraisers. Collateral dependent impaired loans had a recorded investment of $ 22.3 million, with an allowance for loan loss of $ 1.1 million, at September 30, 2020 compared with $ 16.0 million and $ 0.3 million, respectively, at December 31, 2019. FAIR VALUE OF FINANCIAL INSTRUMENTS The table below depicts the estimated fair values of the Company’s financial instruments, including those that are not measured and reported at fair value on a recurring basis or nonrecurring basis. September 30, 2020 December 31, 2019 Carrying Fair Carrying Fair Amount Value Amount Value (in thousands) (in thousands) Financial assets: Level 1: Cash and cash equivalents $ 103,635 $ 103,635 $ 38,857 $ 38,857 Level 2: Available for sale securities 155,761 155,761 127,922 127,922 FHLB and FRB stock 5,914 N/A 3,544 N/A Level 3: Held to maturity securities 4,996 5,084 2,386 2,392 Loans, net 1,682,475 1,757,480 1,211,356 1,222,386 Mortgage servicing rights 1,007 1,007 555 555 Financial liabilities: Level 1: Demand deposits $ 442,536 $ 442,536 $ 263,717 $ 263,717 NOW deposits 215,492 215,492 140,654 140,654 Savings deposits 799,739 799,739 587,142 587,142 Level 2: Securities sold under agreement to repurchase 4,414 4,414 2,425 2,425 Other borrowed funds 47,583 48,336 10,000 9,997 Junior subordinated debentures 30,912 30,912 11,330 11,330 Level 3: Time deposits 323,211 325,266 275,927 277,051

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2020
Segment Information [Abstract]
Segment Information	12. SEGMENT INFORMATION The Company comprises two primary business segments, banking and insurance agency activities. The following tables set forth information regarding these segments for the three and nine month periods ended September 30 , 2020 and 2019. Three months ended September 30, 2020 Banking Insurance Agency Activities Activities Total (in thousands) Net interest income (expense) $ 15,644 $ ( 2 ) $ 15,642 Provision for loan losses 1,881 - 1,881 Net interest income (expense) after provision for loan losses 13,763 ( 2 ) 13,761 Insurance service and fees 162 3,055 3,217 Other non-interest income 2,636 4 2,640 Amortization expense 6 130 136 Other non-interest expense 12,372 1,960 14,332 Income before income taxes 4,183 967 5,150 Income tax provision 354 252 606 Net income $ 3,829 $ 715 $ 4,544 Three months ended September 30, 2019 Banking Insurance Agency Activities Activities Total (in thousands) Net interest income (expense) $ 13,652 $ ( 31 ) $ 13,621 Provision for loan losses ( 431 ) - ( 431 ) Net interest income (expense) after provision for loan losses 14,083 ( 31 ) 14,052 Insurance service and fees 130 3,095 3,225 Other non-interest income 1,777 162 1,939 Amortization expense - 112 112 Other non-interest expense 9,778 2,386 12,164 Income before income taxes 6,212 728 6,940 Income tax provision 1,587 189 1,776 Net income $ 4,625 $ 539 $ 5,164 Nine months ended September 30, 2020 Banking Insurance Agency Activities Activities Total (in thousands) Net interest income (expense) $ 43,359 $ ( 8 ) $ 43,351 Provision for loan losses 5,477 - 5,477 Net interest income (expense) after provision for loan losses 37,882 ( 8 ) 37,874 Insurance service and fees 395 7,914 8,309 Other non-interest income 5,121 4 5,125 Amortization expense 11 389 400 Other non-interest expense 38,917 6,033 44,950 Income before income taxes 4,470 1,488 5,958 Income tax provision 354 387 741 Net income $ 4,116 $ 1,101 $ 5,217 Nine months ended September 30, 2019 Banking Insurance Agency Activities Activities Total (in thousands) Net interest income (expense) $ 39,360 $ ( 97 ) $ 39,263 Provision for loan losses 197 - 197 Net interest income (expense) after provision for loan losses 39,163 ( 97 ) 39,066 Insurance service and fees 377 8,191 8,568 Other non-interest income 5,359 162 5,521 Amortization expense - 336 336 Other non-interest expense 28,775 6,538 35,313 Income before income taxes 16,124 1,382 17,506 Income tax provision 3,880 360 4,240 Net income $ 12,244 $ 1,022 $ 13,266

Contingent Liabilities And Comm

Contingent Liabilities And Commitments	9 Months Ended
	Sep. 30, 2020
Contingent Liabilities And Commitments [Abstract]
Contingent Liabilities And Commitments	13. CONTINGENT LIABILITIES AND COMMITMENTS The unaudited consolidated financial statements do not reflect various commitments and contingent liabilities, which arise in the normal course of business, and which involve elements of credit risk, interest rate risk and liquidity risk. These commitments and contingent liabilities consist of commitments to extend credit and standby letters of credit. A summary of the Bank’s commitments and contingent liabilities is as follows: September 30, December 31, 2020 2019 (in thousands) Commitments to extend credit $ 357,561 $ 331,974 Standby letters of credit 3,641 4,309 Total $ 361,202 $ 336,283 Commitments to extend credit and standby letters of credit include some exposure to credit loss in the event of nonperformance by the customer. The Bank’s credit policies and procedures for credit commitments and financial guarantees are the same as those for extensions of credit that are recorded on the Company’s unaudited consolidated balance sheets. Because these instruments have fixed maturity dates, and because they may expire without being drawn upon, they do not necessarily represent cash requirements of the Bank. The Bank did no t incur any losses on its commitments and did no t record a reserve for its commitments during the first nine months of 2020 or during 2019. Certain lending commitments for construction residential mortgage loans are considered derivative instruments under the guidelines of GAAP. The changes in the fair value of these commitments, due to interest rate risk, are not recorded on the consolidated balance sheets as the fair value of these derivatives is not considered to be material.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2020
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	14. RECENT ACCOUNTING PRONOUNCEMENTS ASUs adopted by the Company during the current fiscal year are not expected to have a material impact on the Company’s consolidated financial position, results of operations, cash flows or disclosures. The following standard will be adopted in a future period. ASUs not listed below are not expected to have a material impact on the Company’s consolidated financial position, results of operations, cash flows or disclosures.  ASU 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments – Current GAAP requires an “incurred loss” methodology for recognizing credit losses that delays recognition until it is probable a loss has been incurred. Both financial institutions and users of their financial statements expressed concern that current GAAP restricts the ability to record credit losses that are expected, but do not yet meet the “probable” threshold. The main objective of this ASU (commonly known as the Current Expected Credit Loss Impairment Model, or CECL, in the industry) is to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. To achieve this objective, the amendments in CECL replace the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The Company is developing its approach for determining expected credit losses under the new guidance, including the licensing of new software and the development of processes to track loan performance. The total impact of CECL to the Company’s financial statements is unknown but may be material. Upon adoption, the Company would be required to recognize an allowance for credit losses on the FSB acquired portfolio, which has a balance of $ 249 million as of September 30, 2020. The amendments in CECL are effective for smaller reporting companies for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted. The Company intends to early adopt CECL effective January 1, 2022.

Organization And Summary Of S_2

Organization And Summary Of Significant Accounting Policies (Policy)	9 Months Ended
	Sep. 30, 2020
Organization And Summary Of Significant Accounting Policies [Abstract]
Organization And Summary Of Significant Accounting Policies	The accounting and reporting policies followed by Evans Bancorp, Inc. (the “Company”), a financial holding company, and its two direct, wholly-owned subsidiaries: (i) Evans Bank, National Association (the “Bank”), and the Bank’s subsidiaries, Evans National Leasing, Inc. (“ENL”), and Evans National Holding Corp. (“ENHC”); and (ii) Evans National Financial Services, LLC (“ENFS”), and ENFS’s subsidiary, The Evans Agency, LLC (“TEA”), and TEA’s subsidiaries, Frontier Claims Services, Inc. (“FCS”) and ENB Associates Inc. (“ENBA”), in the preparation of the accompanying interim unaudited consolidated financial statements conform with U.S. generally accepted accounting principles (“GAAP”) and with general practice within the industries in which it operates. Except as the context otherwise requires, the Company and its direct and indirect subsidiaries are collectively referred to in this report as the “Company.” The Financial Accounting Standards Board (“FASB”) establishes changes to GAAP in the form of accounting standards updates (“ASUs”) to the FASB Accounting Standards Codification. The Company considers the applicability and impact of all ASUs when they are issued by FASB. ASUs adopted by the Company during the current fiscal year are not expected to have a material impact on the Company’s consolidated financial position, results of operations, cash flows or disclosures. The results of operations for the nine month period ended September 30, 2020 are not necessarily indicative of the results to be expected for the full year. In March 2020, the World Health Organization declared the outbreak of a novel coronavirus ("COVID-19") a global pandemic, and recommended containment and mitigation measures worldwide. Federal and state governments have taken unprecedented actions to contain the spread of the disease, including quarantines, travel bans, shelter-in-place orders, closures of businesses and schools, fiscal stimulus, and legislation designed to deliver monetary aid and other relief to businesses and individuals impacted by the pandemic. Although in various locations certain activity restrictions have been relaxed with some level of success, in many states and localities the number of individuals diagnosed with COVID-19 has increased significantly, which is causing a freezing or, in certain cases, a reversal of previously announced relaxation of activity restrictions and is prompting the need for additional aid and other forms of relief. Management is currently unable to determine the extent of the potential impacts to the Company’s financial condition or results of operations. The Coronavirus Aid, Relief and Economic Security (“CARES”) Act was passed by Congress on March 27, 2020. In keeping with regulatory guidance to work with borrowers during this unprecedented situation and as outlined in the CARES Act, the Company has worked with customers directly affected by COVID-19 and offered short-term assistance in accordance with regulatory guidelines. Commercial borrowers needing assistance have been offered a 90-day principal and interest deferral. Commercial borrowers that originally requested a 90-day deferral can request an additional 90-day deferral by providing their financial information, including current year interim financial information and projections to show a need for the additional 90-day deferral. Consumers needing assistance have been offered a 90-day principal and interest deferral with an option to request an additional 90-day deferral. As of October 20, 2020, total deferrals amounted to $ 8 million compared with $ 407 million at June 30, 2020. While interest and fees will still accrue to income, should credit losses on these deferred payments emerge, interest income and fees accrued would need to be reversed. In such a scenario, interest income in future periods could be negatively impacted. The Company recognizes the breadth of the economic impact may affect its borrowers’ ability to repay in future periods. We continue to actively monitor developments related to COVID-19 and its impact to our business, customers, employees, counterparties, vendors, and service providers. During the third quarter of 2020, the Company identified a well-defined weakness in the hotel industry resulting in downgrades of the credit risk ratings for a majority of the loans to clients within that industry. As of September 30, 2020, the Company’s hotel loan portfolio was $ 81 million, or approximately 6.5 %, of total commercial loans. During the first nine months of 2020, the most notable financial impacts to our results of operations was a higher provision for loan losses primarily reflecting the substantial increase in economic uncertainty and the resultant potential for increased credit losses in future periods as a consequence of the COVID-19 pandemic. The accompanying unaudited consolidated financial statements should be read in conjunction with the Audited Consolidated Financial Statements and the Notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2019 (“10-K”). There have been no significant changes to the Company’s significant accounting policies as disclosed in Note 1 to the 10-K, as supplemented by the disclosure in footnote 1 to the Consolidated Financial Statements in Part I of the Quarterly Report on Form 10-Q for the quarter ended June 30, 2020.

Revenue Recognition Of Non-In_2

Revenue Recognition Of Non-Interest Income (Policy)	9 Months Ended
	Sep. 30, 2020
Revenue Recognition Of Non-Interest Income [Abstract]
Revenue Recognition	A description of the Company’s material revenue streams in non-interest income accounted for under ASC 606 follows:  Insurance Service and Fees: Insurance services revenue relates to various revenue streams from services provided by TEA and the Bank:   TEA earns commission revenue from selling commercial and personal property and casualty (“P&C”) insurance as well as employee benefits solutions to commercial customers.  TEA has agreements with various insurance companies to sell policies to customers on behalf of the carriers. The performance obligation for TEA is to sell annual P&C policies to commercial customers and consumers. This performance obligation is met when a new policy is sold or when an existing policy renews. The policies are generally one year terms. In the agreements with the respective insurance companies, a commission rate is agreed upon. The commission is recognized at the time of the sale of the policy or when a policy renews.  TEA has signed contracts with insurance carriers that enable TEA to sell benefit plans to commercial customers on behalf of the insurance carriers. The performance obligation for TEA is to sell the plans to commercial customers. After the initial sale when the customer signs an agreement to purchase the offered benefit plan, the performance obligation is met each month when a customer continues utilizing benefit plans from the carrier. The customer does not commit to a specific length of time with the carrier. In the agreements with the respective insurance companies, a commission rate is agreed upon. Revenue is recognized each month when the customer continues with the benefit plan sold by TEA.  TEA also earns contingent profit sharing revenue. The insurance companies measure the loss ratio for TEA’s customers and pay TEA according to how profitable TEA customers are.  TEA has signed written agreements with insurance carriers that document payouts to TEA based on the loss ratios of its customers. The performance obligation for TEA is to maintain a customer base with loss ratios below the agreed upon thresholds. In the contracts with the insurance companies, payout rates based on loss ratios are documented. The consideration is variable as loss ratios vary based on customer experience. TEA’s performance obligation is over the course of the year as its customers’ performance with insurance carriers is measured throughout the year as losses occur. Due to the variable nature of contingent profit sharing revenue, TEA will accrue contingent profit sharing revenue throughout the year based on recent historical results. As loss events occur and overall performance becomes known to TEA, accrual adjustments will be made until the cash is ultimately received.  Financial services commission revenue from the Bank related to wealth management such as life insurance, annuities, and mutual funds sales is also included in the “insurance service and fees” line of the income statement.  The Company earns wealth management fees from its contracts with customers for certain financial services. Fees that are transaction-based are recognized at the point in time that the transaction is executed. Other related services provided include financial planning services and the fees the Bank earns are recognized when the services are rendered.   Insurance claims services revenue is recorded at FCS.  FCS has signed agreements with insurance companies to perform claims services including investigative and adjustment services related to residential and commercial lines. The performance obligation is for FCS to investigate the insurance claims and inspecting the damage to determine the extent of the insurance company’s liability. FCS is paid based on time and materials expended to investigate the claim. The rates paid are determined in the agreement between FCS and the respective insurance companies. Upon completion of its claims inspection work, FCS bills the insurance company for services rendered and recognizes the revenue earned. 

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2020
Acquisitions [Abstract]
Schedule Of Assets Acquired And Liabilities Assumed	As Recorded Fair Value As Recorded by FSB Adjustments at Acquisition (in thousands) Cash and due from banks $ 1,978 $ - $ 1,978 Interest-bearing deposit at banks 9,339 - 9,339 Securities 21,371 106 (a) 21,477 FHLB Stock 2,614 - 2,614 Loans receivable 273,869 ( 2,484 ) (b) 271,385 Allowance for loan losses ( 1,706 ) 1,706 (c) - Premises and equipment 2,303 ( 56 ) (d) 2,247 Intangible assets - 166 (e) 166 Bank owned life insurance 3,891 - 3,891 Operating lease right-of-use asset 2,020 374 (f) 2,394 Other assets 6,033 1,640 (g) 7,673 Total assets acquired $ 321,712 $ 1,452 $ 323,164 Deposits 237,688 1,485 (h) 239,173 Other borrowed funds 50,597 1,929 (i) 52,526 Operating lease liability 2,217 176 (j) 2,393 Other liabilities 2,557 ( 573 ) (k) 1,984 Total liabilities assumed $ 293,059 $ 3,017 $ 296,076 Net assets acquired 27,088 Purchase price 28,856 Goodwill recorded in merger $ 1,768 Explanation of certain fair value related adjustments: (a) Represents the fair value adjustments on investment securities. (b) Represents the fair value adjustments on the net book value of loans, which includes an interest rate mark and credit mark adjustment and the write-off of deferred fees/costs and premiums. (c) Represents the elimination of FSB’s allowance for loan losses. (d) Represents the fair value adjustments to reflect the fair value of land and buildings and premises and equipment, which will be amortized on a straight-line basis over the estimated useful lives of the individual assets. (e) Represents the intangible assets recorded to reflect the fair value of core deposits. The core deposit asset was recorded as an identifiable intangible asset and will be amortized on an accelerated basis over the estimated average life of the deposit base. (f) Represents the fair value adjustments on operating lease right of use assets. (g) Represents an adjustment to other assets acquired. The largest adjustment was to net deferred tax assets resulting from the fair value adjustments related to the acquired assets, liabilities assumed and identifiable intangible assets recorded. (h) Represents fair value adjustments on time deposits, which will be treated as a reduction of interest expense over the remaining term of the time deposits. (i) Represents the fair value adjustments on FHLB borrowings, which will be treated as a decrease to interest expense over the life of the borrowings. (j) Represents the fair value adjustments on operating lease liabilities. (k) Represents an adjustment to other liabilities assumed.
Schedule Of Selected Pro Forma Financial Information	Three months ended September 30, Nine months ended September 30, 2020 2019 2020 2019 (in thousands) Net Interest Income $ 13,250 $ 15,779 $ 40,014 $ 46,185 Non-Interest Income 5,857 5,718 14,023 15,441 Non-Interest Expense 13,944 14,764 42,905 43,026 Net Income 4,554 5,355 9,046 14,416

Securities (Tables)

Securities (Tables)	9 Months Ended
	Sep. 30, 2020
Securities [Abstract]
Schedule Of Amortized Cost And Approximate Fair Value Of Securities	September 30, 2020 (in thousands) Amortized Unrealized Fair Cost Gains Losses Value Available for Sale: Debt securities: U.S. government agencies $ 61,631 $ 776 $ ( 128 ) $ 62,279 States and political subdivisions 7,375 175 ( 5 ) 7,545 Total debt securities 69,006 951 ( 133 ) 69,824 Mortgage-backed securities: FNMA 24,305 750 ( 18 ) 25,037 FHLMC 4,066 120 - 4,186 GNMA 2,305 46 ( 1 ) 2,350 SBA 21,259 977 ( 34 ) 22,202 CMO 31,159 1,003 - 32,162 Total mortgage-backed securities 83,094 2,896 ( 53 ) 85,937 Total securities designated as available for sale $ 152,100 $ 3,847 $ ( 186 ) $ 155,761 Held to Maturity: Debt securities States and political subdivisions $ 4,996 $ 88 $ - $ 5,084 z Total securities designated as held to maturity $ 4,996 $ 88 $ - $ 5,084 December 31, 2019 (in thousands) Amortized Unrealized Fair Cost Gains Losses Value Available for Sale: Debt securities: U.S. government agencies $ 27,951 $ 225 $ ( 21 ) $ 28,155 States and political subdivisions 3,289 69 ( 7 ) 3,351 Total debt securities 31,240 294 ( 28 ) 31,506 Mortgage-backed securities: FNMA 34,395 330 ( 53 ) 34,672 FHLMC 15,390 137 ( 13 ) 15,514 GNMA 3,421 16 ( 24 ) 3,413 SBA 13,752 90 ( 70 ) 13,772 CMO 29,019 190 ( 164 ) 29,045 Total mortgage-backed securities 95,977 763 ( 324 ) 96,416 Total securities designated as available for sale $ 127,217 $ 1,057 $ ( 352 ) $ 127,922 Held to Maturity: Debt securities States and political subdivisions $ 2,386 $ 24 $ ( 18 ) $ 2,392 Total securities designated as held to maturity $ 2,386 $ 24 $ ( 18 ) $ 2,392
Scheduled Maturities Of Debt And Mortgage-Backed Securities	September 30, 2020 December 31, 2019 Amortized Estimated Amortized Estimated cost fair value cost fair value (in thousands) Debt securities available for sale: Due in one year or less $ 3,790 $ 3,802 $ 6,005 $ 6,014 Due after one year through five years 7,768 7,971 6,481 6,626 Due after five years through ten years 23,959 24,658 18,754 18,866 Due after ten years 33,489 33,393 - - 69,006 69,824 31,240 31,506 Mortgage-backed securities available for sale 83,094 85,937 95,977 96,416 Total $ 152,100 $ 155,761 $ 127,217 $ 127,922 Debt securities held to maturity: Due in one year or less $ 3,944 $ 3,949 $ 1,139 $ 1,140 Due after one year through five years 564 597 712 732 Due after five years through ten years 45 48 54 54 Due after ten years 443 490 481 466 Total $ 4,996 $ 5,084 $ 2,386 $ 2,392
Unrealized Losses On Securities	September 30, 2020 Less than 12 months 12 months or longer Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses (in thousands) Available for Sale: Debt securities: U.S. government agencies $ 27,432 $ ( 128 ) $ - $ - $ 27,432 $ ( 128 ) States and political subdivisions - - 181 ( 5 ) 181 ( 5 ) Total debt securities 27,432 ( 128 ) 181 ( 5 ) 27,613 ( 133 ) Mortgage-backed securities: FNMA 238 ( 1 ) 1,396 ( 17 ) 1,634 ( 18 ) FHLMC 90 - - - 90 - GNMA 156 ( 1 ) - - 156 ( 1 ) SBA - - 1,406 ( 34 ) 1,406 ( 34 ) CMO - - - - - - Total mortgage-backed securities 484 ( 2 ) 2,802 ( 51 ) 3,286 ( 53 ) Held to Maturity: Debt securities: States and political subdivisions - - - - - - Total temporarily impaired securities $ 27,916 $ ( 130 ) $ 2,983 $ ( 56 ) $ 30,899 $ ( 186 ) December 31, 2019 Less than 12 months 12 months or longer Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses (in thousands) Available for Sale: Debt securities: U.S. government agencies $ 1,976 $ ( 18 ) $ 3,997 $ ( 3 ) $ 5,973 $ ( 21 ) States and political subdivisions - - 181 ( 7 ) 181 ( 7 ) Total debt securities 1,976 ( 18 ) 4,178 ( 10 ) 6,154 ( 28 ) Mortgage-backed securities: FNMA 5,355 ( 38 ) 3,630 ( 15 ) 8,985 ( 53 ) FHLMC - - 1,242 ( 13 ) 1,242 ( 13 ) GNMA 2,091 ( 22 ) 770 ( 2 ) 2,861 ( 24 ) SBA 5,171 ( 70 ) - - 5,171 ( 70 ) CMO 5,706 ( 36 ) 8,911 ( 128 ) 14,617 ( 164 ) Total mortgage-backed securities 18,323 ( 166 ) 14,553 ( 158 ) 32,876 ( 324 ) Held to Maturity: Debt securities: States and political subdivisions 227 ( 1 ) 2,165 ( 17 ) 2,392 ( 18 ) Total temporarily impaired securities $ 20,526 $ ( 185 ) $ 20,896 $ ( 185 ) $ 41,422 $ ( 370 )

Loans And The Allowance For L_2

Loans And The Allowance For Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2020
Loans And The Allowance For Loan Losses [Abstract]
Schedule Of Loan Portfolio Composition	September 30, 2020 December 31, 2019 Mortgage loans on real estate: (in thousands) Residential mortgages $ 364,598 $ 158,572 Commercial and multi-family 702,624 645,036 Construction-Residential 6,761 1,067 Construction-Commercial 102,011 97,848 Home equities 84,863 69,351 Total real estate loans 1,260,857 971,874 Commercial and industrial loans 448,092 251,197 Consumer and other loans 412 1,926 Unaccreted yield adjustments* ( 6,285 ) 1,534 Total gross loans 1,703,076 1,226,531 Allowance for loan losses ( 20,601 ) ( 15,175 ) Loans, net $ 1,682,475 $ 1,211,356 * Includes net premiums and discounts on acquired loans and net deferred fees and costs on loans originated, including $ 5.8 million of PPP fees at September 30, 2020.
Data, At Class Level, Of Credit Quality Indicators Of Certain Loans	September 30, 2020 (in thousands) Corporate Credit Exposure – By Credit Rating Commercial Real Estate Construction Commercial and Multi-Family Mortgages Total Commercial Real Estate Commercial and Industrial Acceptable or better $ 52,162 $ 314,997 $ 367,159 $ 339,810 Watch 21,322 303,965 325,287 87,414 Special Mention 2,088 13,985 16,073 5,855 Substandard 26,439 69,677 96,116 15,013 Doubtful/Loss - - - - Total $ 102,011 $ 702,624 $ 804,635 $ 448,092 December 31, 2019 (in thousands) Corporate Credit Exposure – By Credit Rating Commercial Real Estate Construction Commercial and Multi-Family Mortgages Total Commercial Real Estate Commercial and Industrial Acceptable or better $ 73,646 $ 451,297 $ 524,943 $ 165,255 Watch 13,380 171,277 184,657 68,665 Special Mention 8,359 15,725 24,084 7,631 Substandard 2,463 6,737 9,200 9,646 Doubtful/Loss - - - - Total $ 97,848 $ 645,036 $ 742,884 $ 251,197
Recorded Investment In Loans Past Due	September 30, 2020 (in thousands) Current Non-accruing Total Balance 30-59 days 60-89 days 90+ days Loans Balance Commercial and industrial $ 440,340 $ 575 $ 227 $ - $ 6,950 $ 448,092 Residential real estate: Residential 360,418 58 1,266 - 2,856 364,598 Construction 6,038 - 723 - - 6,761 Commercial real estate: Commercial 687,280 - 6,053 594 8,697 702,624 Construction 100,555 - 150 - 1,306 102,011 Home equities 82,864 929 11 - 1,059 84,863 Consumer and other 398 3 7 4 - 412 Total Loans $ 1,677,893 $ 1,565 $ 8,437 $ 598 $ 20,868 $ 1,709,361 Note: Loan balances do not include $( 6.3 ) million of unaccreted yield adjustments as of September 30, 2020. December 31, 2019 (in thousands) Current Non-accruing Total Balance 30-59 days 60-89 days 90+ days Loans Balance Commercial and industrial $ 245,658 $ 705 $ - $ - $ 4,834 $ 251,197 Residential real estate: Residential 153,630 2,616 888 - 1,438 158,572 Construction 865 - 202 - - 1,067 Commercial real estate: Commercial 630,016 3,482 5,879 - 5,659 645,036 Construction 92,667 2,886 720 - 1,575 97,848 Home equities 67,868 354 239 - 890 69,351 Consumer and other 1,907 15 4 - - 1,926 Total Loans $ 1,192,611 $ 10,058 $ 7,932 $ - $ 14,396 $ 1,224,997 Note: Loan balances do not include $ 1.5 m illion of unamortized yield adjustments as of December 31, 2019.
Schedule Of Allowance For Loan Losses According To Portfolio Segment	The following tables present the activity in the allowance for loan losses according to portfolio segment for the three month periods ended September 30, 2020 and 2019. September 30, 2020 Commercial and Industrial Commercial Real Estate Mortgages* Consumer and Other Residential Mortgages* Home Equities Total Allowance for loan (in thousands) losses: Beginning balance $ 5,260 $ 11,625 $ 233 $ 1,147 489 $ 18,754 Charge-offs ( 124 ) ( 5 ) ( 14 ) - - ( 143 ) Recoveries 105 - 4 - - 109 Provision (Credit) ( 23 ) 1,843 ( 187 ) 218 30 1,881 Ending balance $ 5,218 $ 13,463 $ 36 $ 1,365 $ 519 $ 20,601 September 30, 2019 Commercial and Industrial Commercial Real Estate Mortgages* Consumer and Other Residential Mortgages* Home Equities Total Allowance for loan (in thousands) losses: Beginning balance $ 5,272 $ 8,637 $ 130 $ 883 $ 326 $ 15,248 Charge-offs ( 91 ) ( 55 ) ( 40 ) - - ( 186 ) Recoveries 747 - 4 - - 751 Provision (Credit) ( 732 ) 358 45 ( 87 ) ( 15 ) ( 431 ) Ending balance $ 5,196 $ 8,940 $ 139 $ 796 $ 311 $ 15,382 * Includes construction loans The following tables present the activity in the allowance for loan losses according to portfolio segment for the nine month periods ended September 30, 2020 and 2019: Nine months ended September 30, 2020 (in thousands) Commercial and Industrial Commercial Real Estate Mortgages* Consumer and Other Residential Mortgages* Home Equities Total Allowance for loan losses: Beginning balance $ 4,547 $ 9,005 $ 155 $ 1,071 $ 397 $ 15,175 Charge-offs ( 143 ) ( 5 ) ( 44 ) ( 29 ) ( 4 ) ( 225 ) Recoveries 141 11 22 - - 174 Provision (Credit) 673 4,452 ( 97 ) 323 126 5,477 Ending balance $ 5,218 $ 13,463 $ 36 $ 1,365 $ 519 $ 20,601 * Includes construction loans Note: Loan balances do not include $( 6.3 ) million of unaccreted yield adjustments as of September 30, 2020. Nine months ended September 30, 2019 (in thousands) Commercial and Industrial Commercial Real Estate Mortgages* Consumer and Other Residential Mortgages* Home Equities Total Allowance for loan losses: Beginning balance $ 4,368 $ 8,844 $ 106 $ 1,121 $ 345 $ 14,784 Charge-offs ( 248 ) ( 56 ) ( 94 ) - - ( 398 ) Recoveries 786 - 13 - - 799 Provision (Credit) 290 152 114 ( 325 ) ( 34 ) 197 Ending balance $ 5,196 $ 8,940 $ 139 $ 796 $ 311 $ 15,382 * Includes construction loans Note: Loan balances do not include $ 1.6 million of unamortized yield adjustments as of September 30, 2019. The following table presents the allocation of the allowance for loan losses according to portfolio segment summarized on the basis of the Company’s impairment methodology as of September 30, 2020 and December 31, 2020: September 30, 2020 (in thousands) Commercial and Industrial Commercial Real Estate Mortgages* Consumer and Other Residential Mortgages* Home Equities Total Allowance for loan losses: Ending balance: Loans acquired with deteriorated credit quality $ - $ - $ - $ - $ - $ - Individually evaluated for impairment 1,103 154 - - - 1,257 Collectively evaluated for impairment 4,115 13,309 36 1,365 519 19,344 Total $ 5,218 $ 13,463 $ 36 $ 1,365 $ 519 $ 20,601 Loans: Ending balance: Loans acquired with deteriorated credit quality $ - $ - $ - $ 870 $ - $ 870 Individually evaluated for impairment 7,160 10,502 - 3,138 1,492 22,292 Collectively evaluated for impairment 440,932 794,133 412 367,351 83,371 1,686,199 Total $ 448,092 $ 804,635 $ 412 $ 371,359 $ 84,863 $ 1,709,361 * Includes construction loans December 31, 2019 (in thousands) Commercial and Industrial Commercial Real Estate Mortgages* Consumer and Other Residential Mortgages* Home Equities Total Allowance for loan losses: Ending balance: Individually evaluated for impairment $ 442 $ 9 $ 21 $ 5 $ - $ 477 Collectively evaluated for impairment 4,105 8,996 134 1,066 397 14,698 Total $ 4,547 $ 9,005 $ 155 $ 1,071 $ 397 $ 15,175 Loans: Ending balance: Individually evaluated for impairment $ 6,558 $ 7,791 $ 21 $ 2,804 $ 1,453 $ 18,627 Collectively evaluated for impairment 244,639 735,093 1,905 156,835 67,898 1,206,370 Total $ 251,197 $ 742,884 $ 1,926 $ 159,639 $ 69,351 $ 1,224,997 * Includes construction loans
Data, At Class Level, Of Impaired Loans	At September 30, 2020 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Foregone Interest Income Recognized With no related allowance recorded: (in thousands) Commercial and industrial $ 2,358 $ 2,580 $ - $ 2,624 $ 79 $ 29 Residential real estate: Residential 3,954 4,314 - 4,018 76 49 Construction - - - - - - Commercial real estate: Commercial 5,824 6,398 - 6,056 180 36 Construction 1,306 1,352 - 1,326 26 - Home equities 1,492 1,714 - 1,565 41 16 Consumer and other - - - - - - Total impaired loans $ 14,934 $ 16,358 $ - $ 15,589 $ 402 $ 130 At September 30, 2020 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Foregone Interest Income Recognized With a related allowance recorded: (in thousands) Commercial and industrial $ 4,802 $ 4,942 $ 1,103 $ 4,941 $ 189 $ 15 Residential real estate: Residential - - - - - - Construction - - - - - - Commercial real estate: Commercial 3,372 3,396 154 3,378 101 10 Construction - - - - - - Home equities - - - - - - Consumer and other - - - - - - Total impaired loans $ 8,174 $ 8,338 $ 1,257 $ 8,319 $ 290 $ 25 At September 30, 2020 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Foregone Interest Income Recognized Total: (in thousands) Commercial and industrial $ 7,160 $ 7,522 $ 1,103 $ 7,565 $ 268 $ 44 Residential real estate: Residential 3,954 4,314 - 4,018 76 49 Construction - - - - - - Commercial real estate: Commercial 9,196 9,794 154 9,434 281 46 Construction 1,306 1,352 - 1,326 26 - Home equities 1,492 1,714 - 1,565 41 16 Consumer and other - - - - - - Total impaired loans $ 23,108 $ 24,696 $ 1,257 $ 23,908 $ 692 $ 155 At December 31, 2019 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Foregone Interest Income Recognized With no related allowance recorded: (in thousands) Commercial and industrial $ 3,798 $ 4,112 $ - $ 4,046 $ 118 $ 143 Residential real estate: Residential 2,744 3,003 - 2,823 73 63 Construction - - - - - - Commercial real estate: Commercial 6,019 6,521 - 6,293 225 72 Construction 1,335 1,352 - 1,344 23 50 Home equities 1,453 1,687 - 1,525 64 30 Consumer and other - - - - - - Total impaired loans $ 15,349 $ 16,675 $ - $ 16,031 $ 503 $ 358 At December 31, 2019 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Foregone Interest Income Recognized With a related allowance recorded: (in thousands) Commercial and industrial $ 2,760 $ 2,808 $ 442 $ 2,764 $ 109 $ 63 Residential real estate: Residential 60 62 5 61 3 1 Construction - - - - - - Commercial real estate: Commercial 197 197 4 197 8 4 Construction 240 246 5 242 8 9 Home equities - - - - - - Consumer and other 21 23 21 22 - 1 Total impaired loans $ 3,278 $ 3,336 $ 477 $ 3,286 $ 128 $ 78 At December 31, 2019 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Foregone Interest Income Recognized Total: (in thousands) Commercial and industrial $ 6,558 $ 6,920 $ 442 $ 6,810 $ 227 $ 206 Residential real estate: Residential 2,804 3,065 5 2,884 76 64 Construction - - - - - - Commercial real estate: Commercial 6,216 6,718 4 6,490 233 76 Construction 1,575 1,598 5 1,586 31 59 Home equities 1,453 1,687 - 1,525 64 30 Consumer and other 21 23 21 22 - 1 Total impaired loans $ 18,627 $ 20,011 $ 477 $ 19,317 $ 631 $ 436
Loans Classified As Troubled Debt Restructurings	September 30, 2020 (in thousands) Total Nonaccruing Accruing Related Allowance Commercial and industrial $ 1,828 $ 1,618 $ 210 $ 360 Residential real estate: Residential 1,741 589 1,152 - Construction - - - - Commercial real estate: Commercial and multi-family 3,463 2,965 498 - Construction - - - - Home equities 562 129 433 - Consumer and other - - - - Total TDR loans $ 7,594 $ 5,301 $ 2,293 $ 360 December 31, 2019 (in thousands) Total Nonaccruing Accruing Related Allowance Commercial and industrial $ 2,052 $ 328 $ 1,724 $ 26 Residential real estate: Residential 1,815 449 1,366 - Construction - - - - Commercial real estate: Commercial and multi-family 3,632 3,075 557 - Construction - - - - Home equities 738 175 563 - Consumer and other 21 - 21 21 Total TDR loans $ 8,258 $ 4,027 $ 4,231 $ 47
TDR Activity By Type Of Concession Granted To Borrower	Three months ended September 30, 2020 Three months ended September 30, 2019 (Recorded Investment in thousands) (Recorded Investment in thousands) Troubled Debt Restructurings by Type of Concession Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Commercial and Industrial: Extension of maturity - $ - $ - 1 $ 21 $ 21 Term-out line of credit - - - 1 42 42 Residential Real Estate & Construction: Extension of maturity and interest rate reduction 1 97 97 3 307 307 Commercial Real Estate & Construction - - - - - - Home Equities: Extension of maturity and interest rate reduction - - - 1 110 110 Consumer and other loans - - - - - - Other - - - - - - Nine months ended September 30, 2020 Nine months ended September 30, 2019 (Recorded Investment in thousands) (Recorded Investment in thousands) Troubled Debt Restructurings by Type of Concession Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Commercial and Industrial: Extension of maturity - $ - $ - 1 $ 21 $ 21 Term-out line of credit - - - 1 42 42 Residential Real Estate & Construction: Combination of concessions 1 56 56 - - - Extension of maturity and interest rate reduction 1 97 97 3 307 307 Commercial Real Estate & Construction - - - - - - Home Equities: Extension of maturity and interest rate reduction - - - 3 390 390 Consumer and other loans - - - - - -

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2020
Goodwill [Abstract]
Schedule Of Goodwill And Intangible Assets	Goodwill Core Deposit Intangibles Other Intangibles (in thousands) Balance at June 30, 2020 $ 12,715 $ 162 $ 2,345 Amortization - ( 7 ) ( 130 ) Balance at September 30, 2020 $ 12,715 $ 155 $ 2,215 Balance at June 30, 2019 $ 10,520 $ - $ 2,248 Amortization - - ( 111 ) Balance at September 30, 2019 $ 10,520 $ - $ 2,137 Goodwill Core Deposit Intangibles Other Intangibles (in thousands) Balance at December 31, 2019 $ 10,520 $ - $ 2,025 Acquisition of Benefit Brokers of WNY, LLC 427 - 580 Acquisition of FSB 1,768 166 - Amortization - ( 11 ) ( 390 ) Balance at September 30, 2020 $ 12,715 $ 155 $ 2,215 Balance at December 31, 2018 $ 10,520 $ - $ 2,472 Amortization - - ( 335 ) Balance at September 30, 2019 $ 10,520 $ - $ 2,137

Other Comprehensive Income (Tab

Other Comprehensive Income (Tables)	9 Months Ended
	Sep. 30, 2020
Other Comprehensive Income [Abstract]
Schedule of Accumulated Other Comprehensive Income	Balance at June 30, 2020 Net Change Balance at September 30, 2020 (in thousands) Net unrealized gain (loss) on investment securities $ 3,545 $ ( 833 ) $ 2,712 Net defined benefit pension plan adjustments ( 2,928 ) 90 ( 2,838 ) Total $ 617 $ ( 743 ) $ ( 126 ) Balance at June 30, 2019 Net Change Balance at September 30, 2019 (in thousands) Net unrealized gain on investment securities $ 426 $ 523 $ 949 Net defined benefit pension plan adjustments ( 2,871 ) 68 ( 2,803 ) Total $ ( 2,445 ) $ 591 $ ( 1,854 ) Balance at December 31, 2019 Net Change Balance at September 30, 2020 (in thousands) Net unrealized gain on investment securities $ 522 $ 2,190 $ 2,712 Net defined benefit pension plan adjustments ( 3,105 ) 267 ( 2,838 ) Total $ ( 2,583 ) $ 2,457 $ ( 126 ) Balance at December 31, 2018 Net Change Balance at September 30, 2019 (in thousands) Net unrealized (loss) gain on investment securities $ ( 2,348 ) $ 3,297 $ 949 Net defined benefit pension plan adjustments ( 3,005 ) 202 ( 2,803 ) Total $ ( 5,353 ) $ 3,499 $ ( 1,854 )
Components Of Other Comprehensive Income	Three months ended September 30, 2020 Three months ended September 30, 2019 (in thousands) (in thousands) Before-Tax Amount Income Tax (Provision) Benefit Net-of-Tax Amount Before-Tax Amount Income Tax (Provision) Benefit Net-of-Tax Amount Unrealized (loss) gain on investment securities: Unrealized (loss) gain on investment securities $ ( 455 ) $ 116 $ ( 339 ) $ 705 $ ( 182 ) $ 523 Reclassification from accumulated other comprehensive income for gain on sale of securities ( 667 ) 173 ( 494 ) - - - Net change ( 1,122 ) 289 ( 833 ) 705 ( 182 ) 523 Defined benefit pension plan adjustments: Amortization of prior service cost 7 ( 1 ) 6 7 ( 1 ) 6 Amortization of actuarial loss 113 ( 29 ) 84 82 ( 20 ) 62 Net change 120 ( 30 ) 90 89 ( 21 ) 68 Other comprehensive (loss) income $ ( 1,002 ) $ 259 $ ( 743 ) $ 794 $ ( 203 ) $ 591 Nine months ended September 30, 2020 Nine months ended September 30, 2019 (in thousands) (in thousands) Before-Tax Amount Income Tax (Provision) Benefit Net-of-Tax Amount Before-Tax Amount Income Tax (Provision) Benefit Net-of-Tax Amount Unrealized gain (loss) on investment securities: Unrealized gain (loss) on investment securities $ 3,623 $ ( 939 ) $ 2,684 $ 4,493 $ ( 1,165 ) $ 3,328 Reclassification from accumulated other comprehensive income for gain on sale of securities ( 667 ) 173 ( 494 ) ( 42 ) 11 ( 31 ) Net change 2,956 ( 766 ) 2,190 4,451 ( 1,154 ) 3,297 Defined benefit pension plan adjustments: Amortization of prior service cost 23 ( 6 ) 17 23 ( 6 ) 17 Amortization of actuarial loss 339 ( 89 ) 250 248 ( 63 ) 185 Net change 362 ( 95 ) 267 271 ( 69 ) 202 Other comprehensive income $ 3,318 $ ( 861 ) $ 2,457 $ 4,722 $ ( 1,223 ) $ 3,499

Net Periodic Benefit Costs (Tab

Net Periodic Benefit Costs (Tables)	9 Months Ended
	Sep. 30, 2020
Net Periodic Benefit Costs [Abstract]
Schedule Of Net Periodic Benefit Cost	Three months ended September 30, (in thousands) Supplemental Executive Pension Benefits Retirement Plan 2020 2019 2020 2019 Service cost $ - $ - $ 38 $ 37 Interest cost 50 55 38 51 Expected return on plan assets ( 81 ) ( 70 ) - - Amortization of prior service cost - - 7 7 Amortization of the net loss 25 24 88 58 Net periodic (benefit) cost $ ( 6 ) $ 9 $ 171 $ 153 Nine months ended September 30, (in thousands) Supplemental Executive Pension Benefits Retirement Plan 2020 2019 2020 2019 Service cost $ - $ - $ 116 $ 109 Interest cost 151 165 114 151 Expected return on plan assets ( 244 ) ( 208 ) - - Amortization of prior service cost - - 23 23 Amortization of the net loss 76 72 263 176 Net periodic (benefit) cost $ ( 17 ) $ 29 $ 516 $ 459

Revenue Recognition Of Non-In_3

Revenue Recognition Of Non-Interest Income (Tables)	9 Months Ended
	Sep. 30, 2020
Revenue Recognition Of Non-Interest Income [Abstract]
Schedule Of Disaggregation Of Insurance Service And Other Fees	Three months ended September 30, 2020 2019 (in thousands) Commercial property and casualty insurance commissions $ 1,439 $ 1,382 Personal property and casualty insurance commissions 890 863 Employee benefits sales commissions 245 287 Profit sharing and contingent revenue 375 430 Wealth management and other financial services 164 142 Insurance claims services revenue 84 96 Other insurance-related revenue 20 25 Total insurance service and other fees $ 3,217 $ 3,225 Nine months ended September 30, 2020 2019 (in thousands) Commercial property and casualty insurance commissions $ 3,261 $ 3,267 Personal property and casualty insurance commissions 2,611 2,618 Employee benefits sales commissions 993 869 Profit sharing and contingent revenue 733 939 Wealth management and other financial services 407 405 Insurance claims services revenue 201 397 Other insurance-related revenue 103 73 Total insurance service and other fees $ 8,309 $ 8,568

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	9 Months Ended
	Sep. 30, 2020
Financial Instruments Measured At Fair Value On Recurring Basis	(in thousands) Level 1 Level 2 Level 3 Fair Value September 30, 2020 Securities available-for-sale: US government agencies $ - $ 62,279 $ - $ 62,279 States and political subdivisions - 7,545 - 7,545 Mortgage-backed securities - 85,937 - 85,937 Mortgage servicing rights - - 1,007 1,007 December 31, 2019 Securities available-for-sale: US government agencies $ - $ 28,155 $ - $ 28,155 States and political subdivisions - 3,351 - 3,351 Mortgage-backed securities - 96,416 - 96,416 Mortgage servicing rights - - 555 555
Quantitative Information About Significant Unobservable Inputs For MSRs	September 30, 2020 December 31, 2019 Servicing fees 0.25 % 0.25 % Discount rate 9.04 % 9.00 % Prepayment rate (CPR) 9.59 % 8.21 %
Financial Instruments Measured At Fair Value On Nonrecurring Basis	(in thousands) Level 1 Level 2 Level 3 Fair Value September 30, 2020 Collateral dependent impaired loans $ - $ - $ 21,153 $ 21,153 December 31, 2019 Collateral dependent impaired loans $ - $ - $ 15,735 $ 15,735
Estimated Fair Values Of Financial Instruments	September 30, 2020 December 31, 2019 Carrying Fair Carrying Fair Amount Value Amount Value (in thousands) (in thousands) Financial assets: Level 1: Cash and cash equivalents $ 103,635 $ 103,635 $ 38,857 $ 38,857 Level 2: Available for sale securities 155,761 155,761 127,922 127,922 FHLB and FRB stock 5,914 N/A 3,544 N/A Level 3: Held to maturity securities 4,996 5,084 2,386 2,392 Loans, net 1,682,475 1,757,480 1,211,356 1,222,386 Mortgage servicing rights 1,007 1,007 555 555 Financial liabilities: Level 1: Demand deposits $ 442,536 $ 442,536 $ 263,717 $ 263,717 NOW deposits 215,492 215,492 140,654 140,654 Savings deposits 799,739 799,739 587,142 587,142 Level 2: Securities sold under agreement to repurchase 4,414 4,414 2,425 2,425 Other borrowed funds 47,583 48,336 10,000 9,997 Junior subordinated debentures 30,912 30,912 11,330 11,330 Level 3: Time deposits 323,211 325,266 275,927 277,051
Mortgage Servicing Rights [Member]
Summary Of Changes In Fair Value At Level 3	Three months ended September 30, (in thousands) 2020 2019 Mortgage servicing rights - July 1 $ 1,031 $ 570 Losses included in earnings ( 89 ) ( 71 ) Additions from loan sales & acquisition 65 28 Mortgage servicing rights - September 30 $ 1,007 $ 527 Nine months ended September 30, (in thousands) 2020 2019 Mortgage servicing rights - January 1 $ 555 $ 609 Losses included in earnings ( 289 ) ( 154 ) Additions from loan sales & acquisition 741 72 Mortgage servicing rights - September 30 $ 1,007 $ 527

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2020
Segment Information [Abstract]
Schedule Of Business Segments	Three months ended September 30, 2020 Banking Insurance Agency Activities Activities Total (in thousands) Net interest income (expense) $ 15,644 $ ( 2 ) $ 15,642 Provision for loan losses 1,881 - 1,881 Net interest income (expense) after provision for loan losses 13,763 ( 2 ) 13,761 Insurance service and fees 162 3,055 3,217 Other non-interest income 2,636 4 2,640 Amortization expense 6 130 136 Other non-interest expense 12,372 1,960 14,332 Income before income taxes 4,183 967 5,150 Income tax provision 354 252 606 Net income $ 3,829 $ 715 $ 4,544 Three months ended September 30, 2019 Banking Insurance Agency Activities Activities Total (in thousands) Net interest income (expense) $ 13,652 $ ( 31 ) $ 13,621 Provision for loan losses ( 431 ) - ( 431 ) Net interest income (expense) after provision for loan losses 14,083 ( 31 ) 14,052 Insurance service and fees 130 3,095 3,225 Other non-interest income 1,777 162 1,939 Amortization expense - 112 112 Other non-interest expense 9,778 2,386 12,164 Income before income taxes 6,212 728 6,940 Income tax provision 1,587 189 1,776 Net income $ 4,625 $ 539 $ 5,164 Nine months ended September 30, 2020 Banking Insurance Agency Activities Activities Total (in thousands) Net interest income (expense) $ 43,359 $ ( 8 ) $ 43,351 Provision for loan losses 5,477 - 5,477 Net interest income (expense) after provision for loan losses 37,882 ( 8 ) 37,874 Insurance service and fees 395 7,914 8,309 Other non-interest income 5,121 4 5,125 Amortization expense 11 389 400 Other non-interest expense 38,917 6,033 44,950 Income before income taxes 4,470 1,488 5,958 Income tax provision 354 387 741 Net income $ 4,116 $ 1,101 $ 5,217 Nine months ended September 30, 2019 Banking Insurance Agency Activities Activities Total (in thousands) Net interest income (expense) $ 39,360 $ ( 97 ) $ 39,263 Provision for loan losses 197 - 197 Net interest income (expense) after provision for loan losses 39,163 ( 97 ) 39,066 Insurance service and fees 377 8,191 8,568 Other non-interest income 5,359 162 5,521 Amortization expense - 336 336 Other non-interest expense 28,775 6,538 35,313 Income before income taxes 16,124 1,382 17,506 Income tax provision 3,880 360 4,240 Net income $ 12,244 $ 1,022 $ 13,266

Contingent Liabilities And Co_2

Contingent Liabilities And Commitments (Tables)	9 Months Ended
	Sep. 30, 2020
Contingent Liabilities And Commitments [Abstract]
Summary Of Commitments And Contingent Liabilities	September 30, December 31, 2020 2019 (in thousands) Commitments to extend credit $ 357,561 $ 331,974 Standby letters of credit 3,641 4,309 Total $ 361,202 $ 336,283

Organization And Summary Of S_3

Organization And Summary Of Significant Accounting Policies (Narrative) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2020USD ($)entity	Oct. 20, 2020USD ($)	Jun. 30, 2020USD ($)
Number of subsidiaries | entity	2
Deferrals amount			$ 407
Hotel loan portfolio	$ 81
Total percentage of hotel loan in total commercial loans	6.50%
Subsequent Event [Member]
Deferrals amount		$ 8

Acquisitions (Narrative) (Detai

Acquisitions (Narrative) (Details) - USD ($) $ in Thousands	May 01, 2020	Apr. 30, 2020	Sep. 30, 2020
Business Acquisition [Line Items]
Paid in cash			$ 6,490
Buildings [Member]
Business Acquisition [Line Items]
Estimated useful life			39 years
Improvements And Equipment [Member]
Business Acquisition [Line Items]
Estimated useful life			10 years
Core Deposit Intangibles [Member]
Business Acquisition [Line Items]
Estimated useful life			10 years
FSB [Member]
Business Acquisition [Line Items]
Paid in cash	$ 17,100
Fair value of shares issued		$ 11,700
Goodwill, Acquisition			$ 1,768
Merger-related expenses			6,000
FSB [Member] | Core Deposit Intangibles [Member]
Business Acquisition [Line Items]
Intangible Assets, Acquisition			$ 166
FSB [Member] | Evans Common Stock [Member]
Business Acquisition [Line Items]
Shares issued of common stock	422,475
As Recorded By FSB [Member]
Business Acquisition [Line Items]
Total assets	$ 321,712
Net loans receivable	273,869
Securities	21,371
Total liabilities	293,059
Deposits	237,688
Borrowings	50,597
As Recorded By FSB [Member] | FSB [Member]
Business Acquisition [Line Items]
Total assets	321,700
Net loans receivable	272,100
Securities	21,400
Total liabilities	293,100
Deposits	237,700
Borrowings	50,600
As Recorded At Acquisition [Member]
Business Acquisition [Line Items]
Total assets	323,164
Net loans receivable	271,385
Securities	21,477
Total liabilities	296,076
Deposits	239,173
Borrowings	52,526
As Recorded At Acquisition [Member] | FSB [Member]
Business Acquisition [Line Items]
Goodwill, Acquisition	1,800
As Recorded At Acquisition [Member] | FSB [Member] | Core Deposit Intangibles [Member]
Business Acquisition [Line Items]
Intangible Assets, Acquisition	$ 200

Acquisitions (Schedule Of Asset

Acquisitions (Schedule Of Assets Acquired And Liabilities Assumed) (Details) - USD ($) $ in Thousands		Sep. 30, 2020	Jun. 30, 2020	May 01, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Operating lease right-of-use asset		$ 5,524			$ 3,720
Operating lease liability		5,940			4,154
Goodwill recorded in merger		$ 12,715	$ 12,715		$ 10,520	$ 10,520	$ 10,520	$ 10,520
As Recorded By FSB [Member]
Business Acquisition [Line Items]
Cash and due from banks				$ 1,978
Interest-bearing deposit at bank				9,339
Securities				21,371
FHLB Stock				2,614
Loans receivable				273,869
Allowance for loan losses				(1,706)
Premises and equipment				2,303
Bank owned life insurance				3,891
Operating lease right-of-use asset				2,020
Other assets				6,033
Total assets acquired				321,712
Deposits				237,688
Other borrowed funds				50,597
Operating lease liability				2,217
Other liabilities				2,557
Total liabilities assumed				293,059
Fair Value Adjustments [Member]
Business Acquisition [Line Items]
Securities	[1]			106
Loans receivable	[2]			(2,484)
Allowance for loan losses	[3]			1,706
Premises and equipment	[4]			(56)
Intangible assets	[5]			166
Operating lease right-of-use asset	[6]			374
Other assets	[7]			1,640
Total assets acquired				1,452
Deposits	[8]			1,485
Other borrowed funds	[9]			1,929
Operating lease liability	[10]			176
Other liabilities	[11]			(573)
Total liabilities assumed				3,017
As Recorded At Acquisition [Member]
Business Acquisition [Line Items]
Cash and due from banks				1,978
Interest-bearing deposit at bank				9,339
Securities				21,477
FHLB Stock				2,614
Loans receivable				271,385
Premises and equipment				2,247
Intangible assets				166
Bank owned life insurance				3,891
Operating lease right-of-use asset				2,394
Other assets				7,673
Total assets acquired				323,164
Deposits				239,173
Other borrowed funds				52,526
Operating lease liability				2,393
Other liabilities				1,984
Total liabilities assumed				296,076
Net assets acquired				27,088
Purchase price				28,856
Goodwill recorded in merger				$ 1,768
[1]	Represents the fair value adjustments on investment securities.
[2]	Represents the fair value adjustments on the net book value of loans, which includes an interest rate mark and credit mark adjustment and the write-off of deferred fees/costs and premiums.
[3]	Represents the elimination of FSB’s allowance for loan losses.
[4]	Represents the fair value adjustments to reflect the fair value of land and buildings and premises and equipment, which will be amortized on a straight-line basis over the estimated useful lives of the individual assets.
[5]	Represents the intangible assets recorded to reflect the fair value of core deposits. The core deposit asset was recorded as an identifiable intangible asset and will be amortized on an accelerated basis over the estimated average life of the deposit base.
[6]	Represents the fair value adjustments on operating lease right of use assets.
[7]	Represents an adjustment to other assets acquired. The largest adjustment was to net deferred tax assets resulting from the fair value adjustments related to the acquired assets, liabilities assumed and identifiable intangible assets recorded.
[8]	Represents fair value adjustments on time deposits, which will be treated as a reduction of interest expense over the remaining term of the time deposits.
[9]	Represents the fair value adjustments on FHLB borrowings, which will be treated as a decrease to interest expense over the life of the borrowings.
[10]	Represents the fair value adjustments on operating lease liabilities.
[11]	Represents an adjustment to other liabilities assumed.

Acquisitions (Schedule Of Selec

Acquisitions (Schedule Of Selected Pro Forma Financial Information) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Business Acquisition [Line Items]
Net Interest Income	$ 17,766	$ 16,845	$ 50,658	$ 48,712
Non-Interest Income	5,857	5,164	13,434	14,089
Non-Interest Expense	14,468	12,276	45,350	35,649
Net Income	4,544	5,164	5,217	13,266
FSB [Member]
Business Acquisition [Line Items]
Net Interest Income	13,250	15,779	40,014	46,185
Non-Interest Income	5,857	5,718	14,023	15,441
Non-Interest Expense	13,944	14,764	42,905	43,026
Net Income	$ 4,554	$ 5,355	$ 9,046	$ 14,416

Securities (Narrative) (Details

Securities (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Schedule of Available-for-sale Securities [Line Items]
Available for sale securities pledged as collateral	$ 128,000		$ 128,000		$ 102,000
Proceeds from sale of investment securities	$ 23,300
Gross realized gains (losses) from sales of investment securities		$ 0		$ 0
Gross realized gains from sales of investment securities			700
Other-than-temporary impairment charges			$ 0		$ 0
Minimum [Member] | Mortgage Backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Contractual maturities duration	10 years		10 years

Securities (Schedule Of Amortiz

Securities (Schedule Of Amortized Cost And Approximate Fair Value Of Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Schedule of Available-for-sale Securities [Line Items]
Total securities designated as available for sale, Amortized Cost	$ 152,100	$ 127,217
Available for Sale, Unrealized Gains	3,847	1,057
Available for Sale, Unrealized Losses	(186)	(352)
Available for Sale, Fair Value	155,761	127,922
Held to maturity, Amortized cost	4,996	2,386
Held to Maturity, Unrealized Gains	88	24
Held to Maturity, Unrealized Losses		(18)
Held to Maturity, Fair Value	5,084	2,392
Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total securities designated as available for sale, Amortized Cost	69,006	31,240
Available for Sale, Unrealized Gains	951	294
Available for Sale, Unrealized Losses	(133)	(28)
Available for Sale, Fair Value	69,824	31,506
US Government Agencies [Member] | Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total securities designated as available for sale, Amortized Cost	61,631	27,951
Available for Sale, Unrealized Gains	776	225
Available for Sale, Unrealized Losses	(128)	(21)
Available for Sale, Fair Value	62,279	28,155
Mortgage Backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total securities designated as available for sale, Amortized Cost	83,094	95,977
Available for Sale, Unrealized Gains	2,896	763
Available for Sale, Unrealized Losses	(53)	(324)
Available for Sale, Fair Value	85,937	96,416
Mortgage Backed Securities [Member] | FNMA [Member]
Schedule of Available-for-sale Securities [Line Items]
Total securities designated as available for sale, Amortized Cost	24,305	34,395
Available for Sale, Unrealized Gains	750	330
Available for Sale, Unrealized Losses	(18)	(53)
Available for Sale, Fair Value	25,037	34,672
Mortgage Backed Securities [Member] | FHLMC [Member]
Schedule of Available-for-sale Securities [Line Items]
Total securities designated as available for sale, Amortized Cost	4,066	15,390
Available for Sale, Unrealized Gains	120	137
Available for Sale, Unrealized Losses		(13)
Available for Sale, Fair Value	4,186	15,514
Mortgage Backed Securities [Member] | GNMA [Member]
Schedule of Available-for-sale Securities [Line Items]
Total securities designated as available for sale, Amortized Cost	2,305	3,421
Available for Sale, Unrealized Gains	46	16
Available for Sale, Unrealized Losses	(1)	(24)
Available for Sale, Fair Value	2,350	3,413
Mortgage Backed Securities [Member] | SBA [Member]
Schedule of Available-for-sale Securities [Line Items]
Total securities designated as available for sale, Amortized Cost	21,259	13,752
Available for Sale, Unrealized Gains	977	90
Available for Sale, Unrealized Losses	(34)	(70)
Available for Sale, Fair Value	22,202	13,772
Mortgage Backed Securities [Member] | CMO [Member]
Schedule of Available-for-sale Securities [Line Items]
Total securities designated as available for sale, Amortized Cost	31,159	29,019
Available for Sale, Unrealized Gains	1,003	190
Available for Sale, Unrealized Losses		(164)
Available for Sale, Fair Value	32,162	29,045
States And Political Subdivisions [Member] | Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total securities designated as available for sale, Amortized Cost	7,375	3,289
Available for Sale, Unrealized Gains	175	69
Available for Sale, Unrealized Losses	(5)	(7)
Available for Sale, Fair Value	7,545	3,351
Held to maturity, Amortized cost	4,996	2,386
Held to Maturity, Unrealized Gains	88	24
Held to Maturity, Unrealized Losses		(18)
Held to Maturity, Fair Value	$ 5,084	$ 2,392

Securities (Scheduled Maturitie

Securities (Scheduled Maturities Of Debt And Mortgage-Backed Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Securities [Abstract]
Debt securities available for sale, Due in one year or less, Amortized cost	$ 3,790	$ 6,005
Debt securities available for sale, Due after one year through five years, Amortized cost	7,768	6,481
Debt securities available for sale, Due after five years through ten years, Amortized cost	23,959	18,754
Debt securities available for sale, Due after ten years, Amortized cost	33,489
Debt securities available for sale, Amortized cost	69,006	31,240
Mortgage-backed securities available for sale, Amortized cost	83,094	95,977
Total securities designated as available for sale, Amortized Cost	152,100	127,217
Debt securities available for sale, Due in one year or less, Estimated fair value	3,802	6,014
Debt securities available for sale, Due after one year through five years, Estimated fair value	7,971	6,626
Debt securities available for sale, Due after five years through ten years, Estimated fair value	24,658	18,866
Debt securities available for sale, Due after ten years, Estimated fair value	33,393
Debt securities available for sale, Estimated fair value	69,824	31,506
Mortgage-backed securities available for sale, Estimated fair value	85,937	96,416
Total securities available for sale, Estimated fair value	155,761	127,922
Debt securities held to maturity, Due in one year or less, Amortized cost	3,944	1,139
Debt securities held to maturity, Due after one year through five years, Amortized cost	564	712
Debt securities held to maturity, Due after five years through ten years, Amortized cost	45	54
Debt securities held to maturity, Due after ten years, Amortized cost	443	481
Held to maturity, Amortized cost	4,996	2,386
Debt securities held to maturity, Due in one year or less, Estimated fair value	3,949	1,140
Debt securites held to maturity, Due after one year through five years, Estimated fair value	597	732
Debt securites held to maturity, Due after five years through ten years, Estimated fair value	48	54
Debt securities held to maturity, Due after ten years, Estimated fair value	490	466
Held to maturity, Estimated fair value	$ 5,084	$ 2,392

Securities (Unrealized Losses O

Securities (Unrealized Losses On Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Schedule of Available-for-sale Securities [Line Items]
Total temporarily impaired securities, Less than 12 months, Fair Value	$ 27,916	$ 20,526
Total temporarily impaired securities, 12 months or longer, Fair Value	2,983	20,896
Total temporarily impaired securities, Total, Fair Value	30,899	41,422
Total temporarily impaired securities, Less than 12 months, Unrealized Losses	(130)	(185)
Total temporarily impaired securities, 12 months or longer, Unrealized Losses	(56)	(185)
Total temporarily impaired securities, Total, Unrealized Losses	(186)	(370)
Mortgage Backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available for Sale, Less than 12 months, Fair Value	484	18,323
Available for Sale, 12 months or longer, Fair Value	2,802	14,553
Available for Sale, Total, Fair Value	3,286	32,876
Available for Sale, Less than 12 months, Unrealized Losses	(2)	(166)
Available for Sale, 12 months or longer, Unrealized Losses	(51)	(158)
Available for Sale, Total, Unrealized Losses	(53)	(324)
Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available for Sale, Less than 12 months, Fair Value	27,432	1,976
Available for Sale, 12 months or longer, Fair Value	181	4,178
Available for Sale, Total, Fair Value	27,613	6,154
Available for Sale, Less than 12 months, Unrealized Losses	(128)	(18)
Available for Sale, 12 months or longer, Unrealized Losses	(5)	(10)
Available for Sale, Total, Unrealized Losses	(133)	(28)
Debt Securities [Member] | US Government Agencies [Member]
Schedule of Available-for-sale Securities [Line Items]
Available for Sale, Less than 12 months, Fair Value	27,432	1,976
Available for Sale, 12 months or longer, Fair Value		3,997
Available for Sale, Total, Fair Value	27,432	5,973
Available for Sale, Less than 12 months, Unrealized Losses	(128)	(18)
Available for Sale, 12 months or longer, Unrealized Losses		(3)
Available for Sale, Total, Unrealized Losses	(128)	(21)
Debt Securities [Member] | States And Political Subdivisions [Member]
Schedule of Available-for-sale Securities [Line Items]
Available for Sale, 12 months or longer, Fair Value	181	181
Available for Sale, Total, Fair Value	181	181
Available for Sale, 12 months or longer, Unrealized Losses	(5)	(7)
Available for Sale, Total, Unrealized Losses	(5)	(7)
Held To Maturity, Less than 12 months, Fair Value		227
Held To Maturity, 12 months or longer, Fair Value		2,165
Held To Maturity, Total, Fair Value		2,392
Held To Maturity, Less than 12 months, Unrealized Losses		(1)
Held To Maturity, 12 months or longer, Unrealized Losses		(17)
Held To Maturity, Total, Unrealized Losses		(18)
FNMA [Member] | Mortgage Backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available for Sale, Less than 12 months, Fair Value	238	5,355
Available for Sale, 12 months or longer, Fair Value	1,396	3,630
Available for Sale, Total, Fair Value	1,634	8,985
Available for Sale, Less than 12 months, Unrealized Losses	(1)	(38)
Available for Sale, 12 months or longer, Unrealized Losses	(17)	(15)
Available for Sale, Total, Unrealized Losses	(18)	(53)
FHLMC [Member] | Mortgage Backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available for Sale, Less than 12 months, Fair Value	90
Available for Sale, 12 months or longer, Fair Value		1,242
Available for Sale, Total, Fair Value	90	1,242
Available for Sale, 12 months or longer, Unrealized Losses		(13)
Available for Sale, Total, Unrealized Losses		(13)
GNMA [Member] | Mortgage Backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available for Sale, Less than 12 months, Fair Value	156	2,091
Available for Sale, 12 months or longer, Fair Value		770
Available for Sale, Total, Fair Value	156	2,861
Available for Sale, Less than 12 months, Unrealized Losses	(1)	(22)
Available for Sale, 12 months or longer, Unrealized Losses		(2)
Available for Sale, Total, Unrealized Losses	(1)	(24)
SBA [Member] | Mortgage Backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available for Sale, Less than 12 months, Fair Value		5,171
Available for Sale, 12 months or longer, Fair Value	1,406
Available for Sale, Total, Fair Value	1,406	5,171
Available for Sale, Less than 12 months, Unrealized Losses		(70)
Available for Sale, 12 months or longer, Unrealized Losses	(34)
Available for Sale, Total, Unrealized Losses	$ (34)	(70)
CMO [Member] | Mortgage Backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available for Sale, Less than 12 months, Fair Value		5,706
Available for Sale, 12 months or longer, Fair Value		8,911
Available for Sale, Total, Fair Value		14,617
Available for Sale, Less than 12 months, Unrealized Losses		(36)
Available for Sale, 12 months or longer, Unrealized Losses		(128)
Available for Sale, Total, Unrealized Losses		$ (164)

Loans And The Allowance For L_3

Loans And The Allowance For Loan Losses (Narrative) (Details) $ in Millions	Sep. 30, 2020USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)loan	Sep. 30, 2019USD ($)	Dec. 31, 2019USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding principal balance	$ 0.9	$ 0.9		$ 0.9
Acquired credit-impaired loans	0.8	0.8		0.8		$ 0
Valuation allowances, acquired credit-impaired loans	0	0		0
Hotel loan portfolio	81	81		$ 81
Total percentage of hotel loan in total commercial loans				6.50%
Total criticized assets increase	$ 133	$ 133		$ 133		51
Period of timely payments before reversion to accruing status				6 months
FSB [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Acquired loans				$ 271
PPP Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Fixed rate	1.00%	1.00%		1.00%
Deferred payment period				10 months
Number of PPP loans | loan				1,931
Paycheck Protection Program Loans, total				$ 203
Fees	$ 5.8			$ 7.4
PPP Loans [Member] | Before June 5, 2020 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Term				2 years
PPP Loans [Member] | On Or After June 5, 2020 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Term				5 years
Residential Mortgages [Member] | FSB [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan servicing portfolio principal balance	107	$ 107		$ 107
Commercial And Industrial [Member] | CARES Act [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of loan modifications | loan				381
Principal balances on loan modification				$ 368
Consumer And Other Loans [Member] | CARES Act [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of loan modifications | loan				298
Principal balances on loan modification				$ 37
Total Real Estate Loans [Member] | Residential Mortgages [Member] | Mortgages [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan servicing portfolio principal balance	185	185		185		76
Mortgage servicing rights	1	1		1		0.6
Mortgage loans held-for-sale	$ 0	0		0		$ 0.7
Total Real Estate Loans [Member] | Residential Mortgages [Member] | FHLMC Loans [Member] | Mortgages [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Mortgage loans sold		0	$ 0	0	$ 0
Total Real Estate Loans [Member] | Residential Mortgages [Member] | FNMA Loans [Member] | Mortgages [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Mortgage loans sold		$ 7.2	$ 3	$ 15	$ 7.6

Loans And The Allowance For L_4

Loans And The Allowance For Loan Losses (Schedule Of Loan Portfolio Composition) (Details) - USD ($) $ in Thousands	Sep. 30, 2020		Dec. 31, 2019		Sep. 30, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans before deferred loan origination costs	$ 1,709,361		$ 1,224,997
Unaccreted yield adjustments	(6,285)	[1]	1,534	[1]	$ 1,600
Total gross loans	1,703,076		1,226,531
Allowance for loan losses	(20,601)		(15,175)
Loans, net	1,682,475		1,211,356
Commercial And Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans before deferred loan origination costs	448,092		251,197
Consumer And Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans before deferred loan origination costs	412		1,926
Total Real Estate Loans [Member] | Mortgages [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans before deferred loan origination costs	1,260,857		971,874
Total Real Estate Loans [Member] | Residential Mortgages [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans before deferred loan origination costs	371,359		159,639
Total Real Estate Loans [Member] | Residential Mortgages [Member] | Mortgages [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans before deferred loan origination costs	364,598		158,572
Total Real Estate Loans [Member] | Residential Mortgages [Member] | Construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans before deferred loan origination costs	6,761		1,067
Total Real Estate Loans [Member] | Commercial Real Estate Mortgages [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans before deferred loan origination costs	804,635		742,884
Total Real Estate Loans [Member] | Commercial Real Estate Mortgages [Member] | Mortgages [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans before deferred loan origination costs	702,624		645,036
Total Real Estate Loans [Member] | Commercial Real Estate Mortgages [Member] | Construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans before deferred loan origination costs	102,011		97,848
Total Real Estate Loans [Member] | Home Equity Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans before deferred loan origination costs	84,863		69,351
Total Real Estate Loans [Member] | Home Equity Loans [Member] | Mortgages [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans before deferred loan origination costs	84,863		$ 69,351
Total Real Estate Loans [Member] | Commercial And Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans before deferred loan origination costs	$ 448,092
[1]	Includes net premiums and discounts on acquired loans and net deferred fees and costs on loans originated, including $ 5.8 million of PPP fees at

Loans And The Allowance For L_5

Loans And The Allowance For Loan Losses (Data, At Class Level, Of Credit Quality Indicators Of Certain Loans) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	$ 1,709,361	$ 1,224,997
Total Real Estate Loans [Member] | Mortgages [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	1,260,857	971,874
Commercial Real Estate Mortgages [Member] | Total Real Estate Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	804,635	742,884
Commercial Real Estate Mortgages [Member] | Total Real Estate Loans [Member] | Corporate Credit Exposure—By Credit Rating, Acceptable Or Better [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	367,159	524,943
Commercial Real Estate Mortgages [Member] | Total Real Estate Loans [Member] | Corporate Credit Exposure—By Credit Rating, Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	325,287	184,657
Commercial Real Estate Mortgages [Member] | Total Real Estate Loans [Member] | Corporate Credit Exposure—By Credit Rating, Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	16,073	24,084
Commercial Real Estate Mortgages [Member] | Total Real Estate Loans [Member] | Corporate Credit Exposure—By Credit Rating, Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	96,116	9,200
Commercial Real Estate Mortgages [Member] | Total Real Estate Loans [Member] | Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	102,011	97,848
Commercial Real Estate Mortgages [Member] | Total Real Estate Loans [Member] | Construction [Member] | Corporate Credit Exposure—By Credit Rating, Acceptable Or Better [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	52,162	73,646
Commercial Real Estate Mortgages [Member] | Total Real Estate Loans [Member] | Construction [Member] | Corporate Credit Exposure—By Credit Rating, Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	21,322	13,380
Commercial Real Estate Mortgages [Member] | Total Real Estate Loans [Member] | Construction [Member] | Corporate Credit Exposure—By Credit Rating, Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	2,088	8,359
Commercial Real Estate Mortgages [Member] | Total Real Estate Loans [Member] | Construction [Member] | Corporate Credit Exposure—By Credit Rating, Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	26,439	2,463
Commercial Real Estate Mortgages [Member] | Total Real Estate Loans [Member] | Mortgages [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	702,624	645,036
Commercial Real Estate Mortgages [Member] | Total Real Estate Loans [Member] | Mortgages [Member] | Corporate Credit Exposure—By Credit Rating, Acceptable Or Better [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	314,997	451,297
Commercial Real Estate Mortgages [Member] | Total Real Estate Loans [Member] | Mortgages [Member] | Corporate Credit Exposure—By Credit Rating, Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	303,965	171,277
Commercial Real Estate Mortgages [Member] | Total Real Estate Loans [Member] | Mortgages [Member] | Corporate Credit Exposure—By Credit Rating, Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	13,985	15,725
Commercial Real Estate Mortgages [Member] | Total Real Estate Loans [Member] | Mortgages [Member] | Corporate Credit Exposure—By Credit Rating, Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	69,677	6,737
Commercial And Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	448,092	251,197
Commercial And Industrial [Member] | Corporate Credit Exposure—By Credit Rating, Acceptable Or Better [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	339,810	165,255
Commercial And Industrial [Member] | Corporate Credit Exposure—By Credit Rating, Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	87,414	68,665
Commercial And Industrial [Member] | Corporate Credit Exposure—By Credit Rating, Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	5,855	7,631
Commercial And Industrial [Member] | Corporate Credit Exposure—By Credit Rating, Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	15,013	$ 9,646
Commercial And Industrial [Member] | Total Real Estate Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	$ 448,092

Loans And The Allowance For L_6

Loans And The Allowance For Loan Losses (Recorded Investment In Loans Past Due) (Details) - USD ($) $ in Thousands	Sep. 30, 2020		Dec. 31, 2019		Sep. 30, 2019
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current Balance	$ 1,677,893		$ 1,192,611
Non-accruing Loans	20,868		14,396
Total Balance	1,709,361		1,224,997
Unaccreted yield adjustments	(6,285)	[1]	1,534	[1]	$ 1,600
30-59 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,565		10,058
60-89 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	8,437		7,932
90+ Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	598
Commercial And Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current Balance	440,340		245,658
Non-accruing Loans	6,950		4,834
Total Balance	448,092		251,197
Commercial And Industrial [Member] | 30-59 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	575		705
Commercial And Industrial [Member] | 60-89 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	227
Consumer And Other Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current Balance	398		1,907
Total Balance	412		1,926
Consumer And Other Loans [Member] | 30-59 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	3		15
Consumer And Other Loans [Member] | 60-89 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	7		4
Consumer And Other Loans [Member] | 90+ Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4
Total Real Estate Loans [Member] | Commercial And Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Balance	448,092
Total Real Estate Loans [Member] | Residential Mortgages [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Balance	371,359		159,639
Total Real Estate Loans [Member] | Commercial Real Estate Mortgages [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Balance	804,635		742,884
Total Real Estate Loans [Member] | Home Equity Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current Balance	82,864		67,868
Non-accruing Loans	1,059		890
Total Balance	84,863		69,351
Total Real Estate Loans [Member] | Home Equity Loans [Member] | 30-59 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	929		354
Total Real Estate Loans [Member] | Home Equity Loans [Member] | 60-89 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	11		239
Mortgages [Member] | Total Real Estate Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Balance	1,260,857		971,874
Mortgages [Member] | Total Real Estate Loans [Member] | Residential Mortgages [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current Balance	360,418		153,630
Non-accruing Loans	2,856		1,438
Total Balance	364,598		158,572
Mortgages [Member] | Total Real Estate Loans [Member] | Residential Mortgages [Member] | 30-59 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	58		2,616
Mortgages [Member] | Total Real Estate Loans [Member] | Residential Mortgages [Member] | 60-89 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,266		888
Mortgages [Member] | Total Real Estate Loans [Member] | Commercial Real Estate Mortgages [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current Balance	687,280		630,016
Non-accruing Loans	8,697		5,659
Total Balance	702,624		645,036
Mortgages [Member] | Total Real Estate Loans [Member] | Commercial Real Estate Mortgages [Member] | 30-59 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due			3,482
Mortgages [Member] | Total Real Estate Loans [Member] | Commercial Real Estate Mortgages [Member] | 60-89 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	6,053		5,879
Mortgages [Member] | Total Real Estate Loans [Member] | Commercial Real Estate Mortgages [Member] | 90+ Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	594
Mortgages [Member] | Total Real Estate Loans [Member] | Home Equity Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Balance	84,863		69,351
Construction [Member] | Total Real Estate Loans [Member] | Residential Mortgages [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current Balance	6,038		865
Total Balance	6,761		1,067
Construction [Member] | Total Real Estate Loans [Member] | Residential Mortgages [Member] | 60-89 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	723		202
Construction [Member] | Total Real Estate Loans [Member] | Commercial Real Estate Mortgages [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current Balance	100,555		92,667
Non-accruing Loans	1,306		1,575
Total Balance	102,011		97,848
Construction [Member] | Total Real Estate Loans [Member] | Commercial Real Estate Mortgages [Member] | 30-59 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due			2,886
Construction [Member] | Total Real Estate Loans [Member] | Commercial Real Estate Mortgages [Member] | 60-89 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 150		$ 720
[1]	Includes net premiums and discounts on acquired loans and net deferred fees and costs on loans originated, including $ 5.8 million of PPP fees at

Loans And The Allowance For L_7

Loans And The Allowance For Loan Losses (Schedule Of Allowance For Loan Losses According To Portfolio Segment) (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020		Dec. 31, 2019		Sep. 30, 2019
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan losses: Beginning balance		$ 18,754	$ 15,248	$ 15,175	$ 14,784
Allowance for loan losses: Charge-offs		(143)	(186)	(225)	(398)
Allowance for loan losses: Recoveries		109	751	174	799
Allowance for loan losses: Provision(Credit)		1,881	(431)	5,477	197
Allowance for loan losses: Ending balance		20,601	15,382	20,601	15,382
Allowance for loan losses: Loans acquired with deteriorated credit quality
Allowance for loan losses: Individually evaluated for impairment						1,257		$ 477
Allowance for loan losses: Collectively evaluated for impairment						19,344		14,698
Allowance for loan losses: Total		20,601	15,382	15,175	14,784	20,601		15,175		$ 15,382
Loans: Loans acquired with deteriorated credit quality						870
Loans: Individually evaluated for impairment						22,292		18,627
Loans: Collectively evaluated for impairment						1,686,199		1,206,370
Total						1,709,361		1,224,997
Unaccreted yield adjustments						(6,285)	[1]	1,534	[1]	1,600
Commercial And Industrial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan losses: Beginning balance				4,547
Allowance for loan losses: Individually evaluated for impairment								442
Allowance for loan losses: Collectively evaluated for impairment								4,105
Allowance for loan losses: Total				4,547				4,547
Loans: Individually evaluated for impairment								6,558
Loans: Collectively evaluated for impairment								244,639
Total						448,092		251,197
Commercial And Industrial [Member] | Total Real Estate Loans [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan losses: Beginning balance		5,260	5,272	4,547	4,368
Allowance for loan losses: Charge-offs		(124)	(91)	(143)	(248)
Allowance for loan losses: Recoveries		105	747	141	786
Allowance for loan losses: Provision(Credit)		(23)	(732)	673	290
Allowance for loan losses: Ending balance		5,218	5,196	5,218	5,196
Allowance for loan losses: Loans acquired with deteriorated credit quality
Allowance for loan losses: Individually evaluated for impairment						1,103
Allowance for loan losses: Collectively evaluated for impairment						4,115
Allowance for loan losses: Total		5,218	5,196	4,547	4,368	5,218		4,547		5,196
Loans: Loans acquired with deteriorated credit quality
Loans: Individually evaluated for impairment						7,160
Loans: Collectively evaluated for impairment						440,932
Total						448,092
Commercial Real Estate Mortgages [Member] | Total Real Estate Loans [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan losses: Beginning balance	[2]	11,625	8,637	9,005	8,844
Allowance for loan losses: Charge-offs	[2]	(5)	(55)	(5)	(56)
Allowance for loan losses: Recoveries	[2]			11
Allowance for loan losses: Provision(Credit)	[2]	1,843	358	4,452	152
Allowance for loan losses: Ending balance	[2]	13,463	8,940	13,463	8,940
Allowance for loan losses: Loans acquired with deteriorated credit quality
Allowance for loan losses: Individually evaluated for impairment						154		9
Allowance for loan losses: Collectively evaluated for impairment						13,309		8,996
Allowance for loan losses: Total	[2]	13,463	8,940	9,005	8,844	13,463		9,005		8,940
Loans: Loans acquired with deteriorated credit quality
Loans: Individually evaluated for impairment						10,502		7,791
Loans: Collectively evaluated for impairment						794,133		735,093
Total						804,635		742,884
Consumer And Other Loans [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan losses: Beginning balance		233	130	155	106
Allowance for loan losses: Charge-offs		(14)	(40)	(44)	(94)
Allowance for loan losses: Recoveries		4	4	22	13
Allowance for loan losses: Provision(Credit)		(187)	45	(97)	114
Allowance for loan losses: Ending balance		36	139	36	139
Allowance for loan losses: Loans acquired with deteriorated credit quality
Allowance for loan losses: Individually evaluated for impairment								21
Allowance for loan losses: Collectively evaluated for impairment						36		134
Allowance for loan losses: Total		36	139	155	106	36		155		139
Loans: Loans acquired with deteriorated credit quality
Loans: Individually evaluated for impairment								21
Loans: Collectively evaluated for impairment						412		1,905
Total						412		1,926
Residential Mortgages [Member] | Total Real Estate Loans [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan losses: Beginning balance	[2]	1,147	883	1,071	1,121
Allowance for loan losses: Charge-offs	[2]			(29)
Allowance for loan losses: Recoveries	[2]
Allowance for loan losses: Provision(Credit)	[2]	218	(87)	323	(325)
Allowance for loan losses: Ending balance	[2]	1,365	796	1,365	796
Allowance for loan losses: Loans acquired with deteriorated credit quality
Allowance for loan losses: Individually evaluated for impairment								5
Allowance for loan losses: Collectively evaluated for impairment						1,365		1,066
Allowance for loan losses: Total	[2]	1,365	796	1,071	1,121	1,365		1,071		796
Loans: Loans acquired with deteriorated credit quality						870
Loans: Individually evaluated for impairment						3,138		2,804
Loans: Collectively evaluated for impairment						367,351		156,835
Total						371,359		159,639
Home Equity Loans [Member] | Total Real Estate Loans [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan losses: Beginning balance		489	326	397	345
Allowance for loan losses: Charge-offs				(4)
Allowance for loan losses: Recoveries
Allowance for loan losses: Provision(Credit)		30	(15)	126	(34)
Allowance for loan losses: Ending balance		519	311	519	311
Allowance for loan losses: Loans acquired with deteriorated credit quality
Allowance for loan losses: Individually evaluated for impairment
Allowance for loan losses: Collectively evaluated for impairment						519		397
Allowance for loan losses: Total		$ 519	$ 311	$ 397	$ 345	519		397		$ 311
Loans: Loans acquired with deteriorated credit quality
Loans: Individually evaluated for impairment						1,492		1,453
Loans: Collectively evaluated for impairment						83,371		67,898
Total						$ 84,863		$ 69,351
[1]	Includes net premiums and discounts on acquired loans and net deferred fees and costs on loans originated, including $ 5.8 million of PPP fees at
[2]	Includes construction loans

Loans And The Allowance For L_8

Loans And The Allowance For Loan Losses (Data, At Class Level, Of Impaired Loans) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Financing Receivable, Impaired [Line Items]
Impaired Loans, Recorded Investment, With no related allowance recorded	$ 14,934	$ 15,349
Impaired Loans, Recorded Investment, With a related allowance recorded	8,174	3,278
Impaired Loans, Recorded Investment, Total	23,108	18,627
Impaired Loans, Unpaid Principal Balance, With no related allowance recorded	16,358	16,675
Impaired Loans, Unpaid Principal Balance, With a related allowance recorded	8,338	3,336
Impaired Loans, Unpaid Principal Balance, Total	24,696	20,011
Impaired Loans, Related Allowance	1,257	477
Impaired Loans, Average Recorded Investment, With no related allowance recorded	15,589	16,031
Impaired Loans, Average Recorded Investment, With a related allowance recorded	8,319	3,286
Impaired Loans, Average Recorded Investment, Total	23,908	19,317
Impaired Loans, Interest Income Foregone, With no related allowance recorded	402	503
Impaired Loans, Interest Income Foregone, With a related allowance recorded	290	128
Impaired Loans, Interest Income Foregone, Total	692	631
Impaired Loans, Interest Income Recognized, With no related allowance recorded	130	358
Impaired Loans, Interest Income Recognized, With a related allowance recorded	25	78
Impaired Loans, Interest Income Recognized, Total	155	436
Commercial And Industrial [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans, Recorded Investment, With no related allowance recorded	2,358	3,798
Impaired Loans, Recorded Investment, With a related allowance recorded	4,802	2,760
Impaired Loans, Recorded Investment, Total	7,160	6,558
Impaired Loans, Unpaid Principal Balance, With no related allowance recorded	2,580	4,112
Impaired Loans, Unpaid Principal Balance, With a related allowance recorded	4,942	2,808
Impaired Loans, Unpaid Principal Balance, Total	7,522	6,920
Impaired Loans, Related Allowance	1,103	442
Impaired Loans, Average Recorded Investment, With no related allowance recorded	2,624	4,046
Impaired Loans, Average Recorded Investment, With a related allowance recorded	4,941	2,764
Impaired Loans, Average Recorded Investment, Total	7,565	6,810
Impaired Loans, Interest Income Foregone, With no related allowance recorded	79	118
Impaired Loans, Interest Income Foregone, With a related allowance recorded	189	109
Impaired Loans, Interest Income Foregone, Total	268	227
Impaired Loans, Interest Income Recognized, With no related allowance recorded	29	143
Impaired Loans, Interest Income Recognized, With a related allowance recorded	15	63
Impaired Loans, Interest Income Recognized, Total	44	206
Consumer And Other Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans, Recorded Investment, With no related allowance recorded
Impaired Loans, Recorded Investment, With a related allowance recorded		21
Impaired Loans, Recorded Investment, Total		21
Impaired Loans, Unpaid Principal Balance, With no related allowance recorded
Impaired Loans, Unpaid Principal Balance, With a related allowance recorded		23
Impaired Loans, Unpaid Principal Balance, Total		23
Impaired Loans, Related Allowance		21
Impaired Loans, Average Recorded Investment, With no related allowance recorded
Impaired Loans, Average Recorded Investment, With a related allowance recorded		22
Impaired Loans, Average Recorded Investment, Total		22
Impaired Loans, Interest Income Foregone, With no related allowance recorded
Impaired Loans, Interest Income Recognized, With no related allowance recorded
Impaired Loans, Interest Income Recognized, With a related allowance recorded		1
Impaired Loans, Interest Income Recognized, Total		1
Total Real Estate Loans [Member] | Residential Mortgages [Member] | Mortgages [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans, Recorded Investment, With no related allowance recorded	3,954	2,744
Impaired Loans, Recorded Investment, With a related allowance recorded		60
Impaired Loans, Recorded Investment, Total	3,954	2,804
Impaired Loans, Unpaid Principal Balance, With no related allowance recorded	4,314	3,003
Impaired Loans, Unpaid Principal Balance, With a related allowance recorded		62
Impaired Loans, Unpaid Principal Balance, Total	4,314	3,065
Impaired Loans, Related Allowance		5
Impaired Loans, Average Recorded Investment, With no related allowance recorded	4,018	2,823
Impaired Loans, Average Recorded Investment, With a related allowance recorded		61
Impaired Loans, Average Recorded Investment, Total	4,018	2,884
Impaired Loans, Interest Income Foregone, With no related allowance recorded	76	73
Impaired Loans, Interest Income Foregone, With a related allowance recorded		3
Impaired Loans, Interest Income Foregone, Total	76	76
Impaired Loans, Interest Income Recognized, With no related allowance recorded	49	63
Impaired Loans, Interest Income Recognized, With a related allowance recorded		1
Impaired Loans, Interest Income Recognized, Total	49	64
Total Real Estate Loans [Member] | Residential Mortgages [Member] | Construction [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans, Recorded Investment, With no related allowance recorded
Impaired Loans, Recorded Investment, With a related allowance recorded
Impaired Loans, Recorded Investment, Total
Impaired Loans, Unpaid Principal Balance, With no related allowance recorded
Impaired Loans, Unpaid Principal Balance, With a related allowance recorded
Impaired Loans, Unpaid Principal Balance, Total
Impaired Loans, Related Allowance
Impaired Loans, Average Recorded Investment, With no related allowance recorded
Impaired Loans, Average Recorded Investment, With a related allowance recorded
Impaired Loans, Average Recorded Investment, Total
Impaired Loans, Interest Income Foregone, With no related allowance recorded
Impaired Loans, Interest Income Foregone, With a related allowance recorded
Impaired Loans, Interest Income Foregone, Total
Impaired Loans, Interest Income Recognized, With no related allowance recorded
Impaired Loans, Interest Income Recognized, With a related allowance recorded
Impaired Loans, Interest Income Recognized, Total
Total Real Estate Loans [Member] | Commercial Real Estate Mortgages [Member] | Mortgages [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans, Recorded Investment, With no related allowance recorded	5,824	6,019
Impaired Loans, Recorded Investment, With a related allowance recorded	3,372	197
Impaired Loans, Recorded Investment, Total	9,196	6,216
Impaired Loans, Unpaid Principal Balance, With no related allowance recorded	6,398	6,521
Impaired Loans, Unpaid Principal Balance, With a related allowance recorded	3,396	197
Impaired Loans, Unpaid Principal Balance, Total	9,794	6,718
Impaired Loans, Related Allowance	154	4
Impaired Loans, Average Recorded Investment, With no related allowance recorded	6,056	6,293
Impaired Loans, Average Recorded Investment, With a related allowance recorded	3,378	197
Impaired Loans, Average Recorded Investment, Total	9,434	6,490
Impaired Loans, Interest Income Foregone, With no related allowance recorded	180	225
Impaired Loans, Interest Income Foregone, With a related allowance recorded	101	8
Impaired Loans, Interest Income Foregone, Total	281	233
Impaired Loans, Interest Income Recognized, With no related allowance recorded	36	72
Impaired Loans, Interest Income Recognized, With a related allowance recorded	10	4
Impaired Loans, Interest Income Recognized, Total	46	76
Total Real Estate Loans [Member] | Commercial Real Estate Mortgages [Member] | Construction [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans, Recorded Investment, With no related allowance recorded	1,306	1,335
Impaired Loans, Recorded Investment, With a related allowance recorded		240
Impaired Loans, Recorded Investment, Total	1,306	1,575
Impaired Loans, Unpaid Principal Balance, With no related allowance recorded	1,352	1,352
Impaired Loans, Unpaid Principal Balance, With a related allowance recorded		246
Impaired Loans, Unpaid Principal Balance, Total	1,352	1,598
Impaired Loans, Related Allowance		5
Impaired Loans, Average Recorded Investment, With no related allowance recorded	1,326	1,344
Impaired Loans, Average Recorded Investment, With a related allowance recorded		242
Impaired Loans, Average Recorded Investment, Total	1,326	1,586
Impaired Loans, Interest Income Foregone, With no related allowance recorded	26	23
Impaired Loans, Interest Income Foregone, With a related allowance recorded		8
Impaired Loans, Interest Income Foregone, Total	26	31
Impaired Loans, Interest Income Recognized, With no related allowance recorded		50
Impaired Loans, Interest Income Recognized, With a related allowance recorded		9
Impaired Loans, Interest Income Recognized, Total		59
Total Real Estate Loans [Member] | Home Equity Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans, Recorded Investment, With no related allowance recorded	1,492	1,453
Impaired Loans, Recorded Investment, With a related allowance recorded
Impaired Loans, Recorded Investment, Total	1,492	1,453
Impaired Loans, Unpaid Principal Balance, With no related allowance recorded	1,714	1,687
Impaired Loans, Unpaid Principal Balance, With a related allowance recorded
Impaired Loans, Unpaid Principal Balance, Total	1,714	1,687
Impaired Loans, Related Allowance
Impaired Loans, Average Recorded Investment, With no related allowance recorded	1,565	1,525
Impaired Loans, Average Recorded Investment, With a related allowance recorded
Impaired Loans, Average Recorded Investment, Total	1,565	1,525
Impaired Loans, Interest Income Foregone, With no related allowance recorded	41	64
Impaired Loans, Interest Income Foregone, With a related allowance recorded
Impaired Loans, Interest Income Foregone, Total	41	64
Impaired Loans, Interest Income Recognized, With no related allowance recorded	16	30
Impaired Loans, Interest Income Recognized, With a related allowance recorded
Impaired Loans, Interest Income Recognized, Total	$ 16	$ 30

Loans And The Allowance For L_9

Loans And The Allowance For Loan Losses (Loans Classified As Troubled Debt Restructurings) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Financing Receivable, Modifications [Line Items]
Total	$ 7,594	$ 8,258
Related Allowance	360	47
Commercial And Industrial [Member]
Financing Receivable, Modifications [Line Items]
Total	1,828	2,052
Related Allowance	360	26
Consumer And Other Loans [Member]
Financing Receivable, Modifications [Line Items]
Total		21
Related Allowance		21
Nonaccruing [Member]
Financing Receivable, Modifications [Line Items]
Total	5,301	4,027
Nonaccruing [Member] | Commercial And Industrial [Member]
Financing Receivable, Modifications [Line Items]
Total	1,618	328
Nonaccruing [Member] | Consumer And Other Loans [Member]
Financing Receivable, Modifications [Line Items]
Total
Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total	2,293	4,231
Accruing [Member] | Commercial And Industrial [Member]
Financing Receivable, Modifications [Line Items]
Total	210	1,724
Accruing [Member] | Consumer And Other Loans [Member]
Financing Receivable, Modifications [Line Items]
Total		21
Total Real Estate Loans [Member] | Home Equity Loans [Member]
Financing Receivable, Modifications [Line Items]
Total	562	738
Related Allowance
Total Real Estate Loans [Member] | Nonaccruing [Member] | Home Equity Loans [Member]
Financing Receivable, Modifications [Line Items]
Total	129	175
Total Real Estate Loans [Member] | Accruing [Member] | Home Equity Loans [Member]
Financing Receivable, Modifications [Line Items]
Total	433	563
Mortgages [Member] | Total Real Estate Loans [Member] | Residential Mortgages [Member]
Financing Receivable, Modifications [Line Items]
Total	1,741	1,815
Related Allowance
Mortgages [Member] | Total Real Estate Loans [Member] | Commercial Real Estate Mortgages [Member]
Financing Receivable, Modifications [Line Items]
Total	3,463	3,632
Related Allowance
Mortgages [Member] | Total Real Estate Loans [Member] | Nonaccruing [Member] | Residential Mortgages [Member]
Financing Receivable, Modifications [Line Items]
Total	589	449
Mortgages [Member] | Total Real Estate Loans [Member] | Nonaccruing [Member] | Commercial Real Estate Mortgages [Member]
Financing Receivable, Modifications [Line Items]
Total	2,965	3,075
Mortgages [Member] | Total Real Estate Loans [Member] | Accruing [Member] | Residential Mortgages [Member]
Financing Receivable, Modifications [Line Items]
Total	1,152	1,366
Mortgages [Member] | Total Real Estate Loans [Member] | Accruing [Member] | Commercial Real Estate Mortgages [Member]
Financing Receivable, Modifications [Line Items]
Total	498	557
Construction [Member] | Total Real Estate Loans [Member] | Residential Mortgages [Member]
Financing Receivable, Modifications [Line Items]
Total
Related Allowance
Construction [Member] | Total Real Estate Loans [Member] | Commercial Real Estate Mortgages [Member]
Financing Receivable, Modifications [Line Items]
Total
Related Allowance
Construction [Member] | Total Real Estate Loans [Member] | Nonaccruing [Member] | Residential Mortgages [Member]
Financing Receivable, Modifications [Line Items]
Total
Construction [Member] | Total Real Estate Loans [Member] | Nonaccruing [Member] | Commercial Real Estate Mortgages [Member]
Financing Receivable, Modifications [Line Items]
Total
Construction [Member] | Total Real Estate Loans [Member] | Accruing [Member] | Residential Mortgages [Member]
Financing Receivable, Modifications [Line Items]
Total
Construction [Member] | Total Real Estate Loans [Member] | Accruing [Member] | Commercial Real Estate Mortgages [Member]
Financing Receivable, Modifications [Line Items]
Total

Loans And The Allowance For _10

Loans And The Allowance For Loan Losses (TDR Activity By Type Of Concession Granted To Borrower) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)contract	Sep. 30, 2019USD ($)contract	Sep. 30, 2020USD ($)contract	Sep. 30, 2019USD ($)contract
Commercial And Industrial [Member] | Extension Of Maturity [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract		1		1
Pre-Modification Outstanding Recorded Investment		$ 21		$ 21
Post-Modification Outstanding Recorded Investment		$ 21		$ 21
Commercial And Industrial [Member] | Term-Out Line Of Credit [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract		1		1
Pre-Modification Outstanding Recorded Investment		$ 42		$ 42
Post-Modification Outstanding Recorded Investment		$ 42		$ 42
Residential Mortgages [Member] | Total Real Estate Loans [Member] | Extension Of Maturity And Interest Rate Reduction [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	1	3	1	3
Pre-Modification Outstanding Recorded Investment	$ 97	$ 307	$ 97	$ 307
Post-Modification Outstanding Recorded Investment	$ 97	$ 307	$ 97	$ 307
Residential Mortgages [Member] | Total Real Estate Loans [Member] | Combination Of Concessions [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract			1
Pre-Modification Outstanding Recorded Investment			$ 56
Post-Modification Outstanding Recorded Investment			$ 56
Home Equity Loans [Member] | Total Real Estate Loans [Member] | Extension Of Maturity And Interest Rate Reduction [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract		1		3
Pre-Modification Outstanding Recorded Investment		$ 110		$ 390
Post-Modification Outstanding Recorded Investment		$ 110		$ 390

Goodwill (Schedule Of Goodwill

Goodwill (Schedule Of Goodwill And Intangible Assets) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Goodwill [Line Items]
Goodwill, Beginning Balance	$ 12,715	$ 10,520	$ 10,520	$ 10,520
Goodwill, Amortization
Goodwill, Ending Balance	12,715	10,520	12,715	10,520
Intangible Assets, Amortization	(136)	(112)	(400)	(336)
Core Deposit Intangibles [Member]
Goodwill [Line Items]
Intangible Assets, Beginning Balance	162
Intangible Assets, Amortization	(7)		(11)
Intangible Assets, Ending Balance	155		155
Other Intangibles [Member]
Goodwill [Line Items]
Intangible Assets, Beginning Balance	2,345	2,248	2,025	2,472
Intangible Assets, Amortization	(130)	(111)	(390)	(335)
Intangible Assets, Ending Balance	$ 2,215	$ 2,137	2,215	$ 2,137
Benefit Brokers Of WNY, LLC [Member]
Goodwill [Line Items]
Goodwill, Acquisition			427
Benefit Brokers Of WNY, LLC [Member] | Core Deposit Intangibles [Member]
Goodwill [Line Items]
Intangible Assets, Acquisition
Benefit Brokers Of WNY, LLC [Member] | Other Intangibles [Member]
Goodwill [Line Items]
Intangible Assets, Acquisition			580
FSB [Member]
Goodwill [Line Items]
Goodwill, Acquisition			1,768
FSB [Member] | Core Deposit Intangibles [Member]
Goodwill [Line Items]
Intangible Assets, Acquisition			166
FSB [Member] | Other Intangibles [Member]
Goodwill [Line Items]
Intangible Assets, Acquisition

Subordinated Debt (Narrative) (

Subordinated Debt (Narrative) (Details) - USD ($) $ in Thousands	Jul. 09, 2020	Oct. 01, 2004	Sep. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Junior subordinated debentures			$ 30,912	$ 11,330
Subordinated Note Purchase Agreements [Member]
Debt Instrument [Line Items]
Aggregate principal amount	$ 20,000
Proceeds from debt, net of debt issuance costs			$ 19,500
Maturity date	Jul. 15, 2030
Interest rate	6.00%
Basis spread on variable rate	5.90%
Junior Subordinated Debentures [Member] | Capital Securities [Member]
Debt Instrument [Line Items]
Junior subordinated debentures		$ 11,000
Maturity date		Nov. 23, 2034
Junior Subordinated Debentures [Member] | Common Stock [Member]
Debt Instrument [Line Items]
Junior subordinated debentures		$ 300

Common Equity And Earnings Pe_2

Common Equity And Earnings Per Share Data (Narrative) (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Common Equity And Earnings Per Share Data [Abstract]
Weighted average number of shares outstanding, dilutive	18,955	57,899	35,564	68,660
Potentially anti-dilutive shares outstanding	150,783	82,642	81,770	85,579

Other Comprehensive Income (Sch

Other Comprehensive Income (Schedule Of Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ 617	$ (2,445)	$ (2,583)	$ (5,353)
Net Change	(743)	591	2,457	3,499
Ending Balance	(126)	(1,854)	(126)	(1,854)
Net Unrealized Gain (Loss) On Investment Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	3,545	426	522	(2,348)
Net Change	(833)	523	2,190	3,297
Ending Balance	2,712	949	2,712	949
Net Defined Benefit Pension Plan Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(2,928)	(2,871)	(3,105)	(3,005)
Net Change	90	68	267	202
Ending Balance	$ (2,838)	$ (2,803)	$ (2,838)	$ (2,803)

Other Comprehensive Income (Com

Other Comprehensive Income (Components Of Other Comprehensive Income) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Unrealized gain (loss) on investment securities:
Unrealized gain (loss) on investment securities, Before-Tax Amount	$ (455)	$ 705	$ 3,623	$ 4,493
Unrealized gain (loss) on investment securities, Income Tax (Provision) Benefit	116	(182)	(939)	(1,165)
Unrealized gain (loss) on investment securities, Net-of-Tax Amount	(339)	523	2,684	3,328
Reclassification from accumulated other comprehensive income for gain on sale of securities, Before-Tax Amount	(667)		(667)	(42)
Reclassification from accumulated other comprehensive income for gain on sale of securities, Income Tax (Provision) Benefit	173		173	11
Reclassification from accumulated other comprehensive income for gain on sale of securities, Net-of-Tax Amount	(494)		(494)	(31)
Net change, Before-Tax Amount	(1,122)	705	2,956	4,451
Net change, Income Tax (Provision) Benefit	289	(182)	(766)	(1,154)
Net change, Net-of-Tax Amount	(833)	523	2,190	3,297
Defined benefit pension plan adjustments:
Amortization of prior service cost, Before-Tax Amount	7	7	23	23
Amortization of prior service cost, Income Tax (Provision) Benefit	(1)	(1)	(6)	(6)
Amortization of prior service cost, Net-of-Tax Amount	6	6	17	17
Amortization of actuarial loss, Before-Tax Amount	113	82	339	248
Amortization of actuarial loss, Income Tax (Provision) Benefit	(29)	(20)	(89)	(63)
Amortization of actuarial loss, Net-of-Tax Amount	84	62	250	185
Net change, Before-Tax Amount	120	89	362	271
Net change, Income Tax (Provision) Benefit	(30)	(21)	(95)	(69)
Total, Net-of-Tax	90	68	267	202
Other comprehensive income (loss), Before-Tax Amount	(1,002)	794	3,318	4,722
Other comprehensive income (loss), Income Tax (Provision) Benefit	259	(203)	(861)	(1,223)
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX	$ (743)	$ 591	$ 2,457	$ 3,499

Net Periodic Benefit Costs (Sch

Net Periodic Benefit Costs (Schedule Of Net Periodic Benefit Cost) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Pension [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$ 50	$ 55	$ 151	$ 165
Expected return on plan assets	(81)	(70)	(244)	(208)
Amortization of the net loss	25	24	76	72
Net periodic (benefit) cost	(6)	9	(17)	29
Supplemental Executive Retirement Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	38	37	116	109
Interest cost	38	51	114	151
Amortization of prior service cost	7	7	23	23
Amortization of the net loss	88	58	263	176
Net periodic (benefit) cost	$ 171	$ 153	$ 516	$ 459

Revenue Recognition Of Non-In_4

Revenue Recognition Of Non-Interest Income (Schedule Of Disaggregation Of Insurance Service And Other Fees) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Disaggregation of Revenue [Line Items]
Total insurance service and other fees	$ 3,217	$ 3,225	$ 8,309	$ 8,568
Commercial Property And Casualty Insurance Commissions [Member]
Disaggregation of Revenue [Line Items]
Total insurance service and other fees	1,439	1,382	3,261	3,267
Personal Property And Casualty Insurance Commissions [Member]
Disaggregation of Revenue [Line Items]
Total insurance service and other fees	890	863	2,611	2,618
Employee Benefits Sales Commissions [Member]
Disaggregation of Revenue [Line Items]
Total insurance service and other fees	245	287	993	869
Profit Sharing And Contingent Revenue [Member]
Disaggregation of Revenue [Line Items]
Total insurance service and other fees	375	430	733	939
Wealth Management And Other Financial Services [Member]
Disaggregation of Revenue [Line Items]
Total insurance service and other fees	164	142	407	405
Insurance Claims Services Revenue [Member]
Disaggregation of Revenue [Line Items]
Total insurance service and other fees	84	96	201	397
Other Insurance-Related Revenue [Member]
Disaggregation of Revenue [Line Items]
Total insurance service and other fees	$ 20	$ 25	$ 103	$ 73

Fair Value Measurement (Narrati

Fair Value Measurement (Narrative) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans, allowance for loan loss	$ 1,257	$ 477
Consumer Loans [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Period past due for loan appraisals	90 days
Nonrecurring [Member] | Impaired Loans [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent impaired loans, gross	$ 22,300	16,000
Impaired loans, allowance for loan loss	$ 1,100	$ 300

Fair Value Measurement (Financi

Fair Value Measurement (Financial Instruments Measured At Fair Value On Recurring Basis) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	$ 155,761	$ 127,922
Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage servicing rights	1,007	555
Recurring [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage servicing rights	1,007	555
Recurring [Member] | US Government Agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	62,279	28,155
Recurring [Member] | US Government Agencies [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	62,279	28,155
Recurring [Member] | States And Political Subdivisions [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	7,545	3,351
Recurring [Member] | States And Political Subdivisions [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	7,545	3,351
Recurring [Member] | Mortgage Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	85,937	96,416
Recurring [Member] | Mortgage Backed Securities [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	$ 85,937	$ 96,416

Fair Value Measurement (Summary

Fair Value Measurement (Summary Of Changes In Fair Value At Level 3, Mortgage Servicing Rights) (Details) - Mortgage Servicing Rights [Member] - Level 3 [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Mortgage servicing rights, beginning	$ 1,031	$ 570	$ 555	$ 609
Losses included in earnings	(89)	(71)	(289)	(154)
Additions from loan sales & acquisition	65	28	741	72
Mortgage servicing rights, ending	$ 1,007	$ 527	$ 1,007	$ 527

Fair Value Measurement (Quantit

Fair Value Measurement (Quantitative Information About Significant Unobservable Inputs For MSRs) (Details) - Mortgage Servicing Rights [Member] - Level 3 [Member]	Sep. 30, 2020	Dec. 31, 2019
Servicing Fees [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement of unobservable input (as a percent)	0.25	0.25
Discount Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement of unobservable input (as a percent)	9.04	9
Prepayment Rate (CPR) [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement of unobservable input (as a percent)	9.59	8.21

Fair Value Measurement (Finan_2

Fair Value Measurement (Financial Instruments Measured At Fair Value On Nonrecurring Basis) (Details) - Nonrecurring [Member] - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	$ 21,153	$ 15,735
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Collateral dependent impaired loans	$ 21,153	$ 15,735

Fair Value Measurement (Estimat

Fair Value Measurement (Estimated Fair Values Of Financial Instruments) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	$ 155,761	$ 127,922
Held to maturity securities	5,084	2,392
Demand deposits	442,536	263,717
NOW deposits	215,492	140,654
Savings deposits	799,739	587,142
Time deposits	323,211	275,927
Carrying Amount [Member] | Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	103,635	38,857
Demand deposits	442,536	263,717
NOW deposits	215,492	140,654
Savings deposits	799,739	587,142
Carrying Amount [Member] | Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	155,761	127,922
FHLB and FRB stock	5,914	3,544
Securities sold under agreement to repurchase	4,414	2,425
Other borrowed funds	47,583	10,000
Junior subordinated debentures	30,912	11,330
Carrying Amount [Member] | Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Held to maturity securities	4,996	2,386
Loans, net	1,682,475	1,211,356
Mortgage servicing rights	1,007	555
Time deposits	323,211	275,927
Fair Value [Member] | Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	103,635	38,857
Demand deposits	442,536	263,717
NOW deposits	215,492	140,654
Savings deposits	799,739	587,142
Fair Value [Member] | Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	155,761	127,922
FHLB and FRB stock
Securities sold under agreement to repurchase	4,414	2,425
Other borrowed funds	48,336	9,997
Junior subordinated debentures	30,912	11,330
Fair Value [Member] | Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Held to maturity securities	5,084	2,392
Loans, net	1,757,480	1,222,386
Mortgage servicing rights	1,007	555
Time deposits	$ 325,266	$ 277,051

Segment Information (Schedule O

Segment Information (Schedule Of Business Segments) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)segment	Sep. 30, 2019USD ($)
Number of primary business segments | segment			2
Net interest income (expense)	$ 15,642	$ 13,621	$ 43,351	$ 39,263
Provision for loan losses	1,881	(431)	5,477	197
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	13,761	14,052	37,874	39,066
Insurance service and fees	3,217	3,225	8,309	8,568
Other non-interest income	5,857	5,164	13,434	14,089
Intangible Assets, Amortization	136	112	400	336
Other non-interest expense	14,468	12,276	45,350	35,649
INCOME BEFORE INCOME TAXES	5,150	6,940	5,958	17,506
Income tax provision	606	1,776	741	4,240
NET INCOME	4,544	5,164	5,217	13,266
Operating Segments [Member]
Net interest income (expense)	15,642	13,621	43,351	39,263
Provision for loan losses	1,881	(431)	5,477	197
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	13,761	14,052	37,874	39,066
Insurance service and fees	3,217	3,225	8,309	8,568
Other non-interest income	2,640	1,939	5,125	5,521
Intangible Assets, Amortization	136	112	400	336
Other non-interest expense	14,332	12,164	44,950	35,313
INCOME BEFORE INCOME TAXES	5,150	6,940	5,958	17,506
Income tax provision	606	1,776	741	4,240
NET INCOME	4,544	5,164	5,217	13,266
Banking Activities [Member] | Operating Segments [Member]
Net interest income (expense)	15,644	13,652	43,359	39,360
Provision for loan losses	1,881	(431)	5,477	197
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	13,763	14,083	37,882	39,163
Insurance service and fees	162	130	395	377
Other non-interest income	2,636	1,777	5,121	5,359
Intangible Assets, Amortization	6		11
Other non-interest expense	12,372	9,778	38,917	28,775
INCOME BEFORE INCOME TAXES	4,183	6,212	4,470	16,124
Income tax provision	354	1,587	354	3,880
NET INCOME	3,829	4,625	4,116	12,244
Insurance Agency Activities [Member] | Operating Segments [Member]
Net interest income (expense)	(2)	(31)	(8)	(97)
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	(2)	(31)	(8)	(97)
Insurance service and fees	3,055	3,095	7,914	8,191
Other non-interest income	4	162	4	162
Intangible Assets, Amortization	130	112	389	336
Other non-interest expense	1,960	2,386	6,033	6,538
INCOME BEFORE INCOME TAXES	967	728	1,488	1,382
Income tax provision	252	189	387	360
NET INCOME	$ 715	$ 539	$ 1,101	$ 1,022

Contingent Liabilities And Co_3

Contingent Liabilities And Commitments (Summary Of Commitments And Contingent Liabilities) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Loss Contingencies [Line Items]
Commitments and contingent liabilities	$ 361,202		$ 336,283
Losses on commitments	0	$ 0
Reserve for commitments	0	$ 0
Commitments To Extend Credit [Member]
Loss Contingencies [Line Items]
Commitments and contingent liabilities	357,561		331,974
Standby Letters Of Credit [Member]
Loss Contingencies [Line Items]
Commitments and contingent liabilities	$ 3,641		$ 4,309

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Narrative) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses	$ 20,601	$ 18,754	$ 15,175	$ 15,382	$ 15,248	$ 14,784
ASU 2016-13 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses	$ 249,000