Mid Penn Bancorp (MPB) 10-Q 11 May 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 07, 2020
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2020
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020
Trading Symbol	MPB
Entity Registrant Name	MID PENN BANCORP INC
Entity Central Index Key	0000879635
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		8,484,328
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity File Number	1-13677
Entity Tax Identification Number	25-1666413
Entity Address, Address Line One	349 Union Street
Entity Address, City or Town	Millersburg
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	17061
City Area Code	1.866
Local Phone Number	642.7736
Entity Interactive Data Current	Yes
Entity Incorporation, State or Country Code	PA
Title of 12(b) Security	Common Stock, $1.00 par value per share
Security Exchange Name	NASDAQ
Document Quarterly Report	true
Document Transition Report	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2020	Dec. 31, 2019
ASSETS
Cash and due from banks	$ 31,763,000	$ 25,746,000
Interest-bearing balances with other financial institutions	4,186,000	4,657,000
Federal funds sold	104,809,000	108,627,000
Total cash and cash equivalents	140,758,000	139,030,000
Investment securities available for sale, at fair value	27,420,000	37,009,000
Investment securities held to maturity, at amortized cost (fair value $170,399 and $137,476)	167,963,000	136,477,000
Loans held for sale	15,534,000	8,422,000
Loans and leases, net of unearned interest	1,798,149,000	1,762,756,000
Less: Allowance for loan and lease losses	(10,014,000)	(9,515,000)
Net loans and leases	1,788,135,000	1,753,241,000
Bank premises and equipment, net	26,247,000	24,937,000
Operating lease right of use asset	10,999,000	11,442,000
Finance lease right of use asset	3,402,000	3,447,000
Cash surrender value of life insurance	16,957,000	16,881,000
Restricted investment in bank stocks	4,555,000	4,902,000
Accrued interest receivable	8,786,000	7,964,000
Deferred income taxes	1,761,000	2,810,000
Goodwill	62,840,000	62,840,000
Core deposit and other intangibles, net	5,435,000	5,758,000
Foreclosed assets held for sale	1,718,000	196,000
Other assets	17,241,000	15,819,000
Total Assets	2,299,751,000	2,231,175,000
LIABILITIES & SHAREHOLDERS’ EQUITY
Deposits: Noninterest-bearing demand	347,532,000	310,036,000
Deposits: Interest-bearing demand	468,773,000	458,451,000
Deposits: Money Market	507,138,000	488,748,000
Deposits: Savings	174,849,000	177,737,000
Deposits: Time	474,989,000	477,422,000
Total Deposits	1,973,281,000	1,912,394,000
Long-term debt	23,364,000	32,903,000
Subordinated debt	42,059,000	27,070,000
Operating lease liability	12,070,000	12,544,000
Accrued interest payable	2,478,000	2,208,000
Other liabilities	6,988,000	6,182,000
Total Liabilities	2,060,240,000	1,993,301,000
Shareholders' Equity:
Common stock, par value $1.00 per share; 20,000,000 shares authorized; 8,484,328 and 8,480,938 shares issued and outstanding at March 31, 2020 and December 31, 2019, respectively	8,484,000	8,481,000
Additional paid-in capital	178,320,000	178,159,000
Retained earnings	52,759,000	50,891,000
Accumulated other comprehensive (loss) income	(52,000)	343,000
Total Shareholders’ Equity	239,511,000	237,874,000
Total Liabilities and Shareholders' Equity	$ 2,299,751,000	$ 2,231,175,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Statement Of Financial Position [Abstract]
Investment securities held-to-maturity, fair value	$ 170,399	$ 137,476
Common Stock, Par Value	$ 1	$ 1
Common Stock, Shares Authorized	20,000,000	20,000,000
Common Stock, Shares, Issued	8,484,328	8,480,938
Common Stock, Shares, Outstanding	8,484,328	8,480,938

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
INTEREST INCOME
Interest and fees on loans and leases	$ 22,249	$ 21,078
Interest on interest-bearing balances	15	30
Interest on federal funds sold	390	68
Interest and dividends on investment securities:
U.S. Treasury and government agencies	671	893
State and political subdivision obligations, tax-exempt	221	619
Other securities	153	178
Total Interest Income	23,699	22,866
INTEREST EXPENSE
Interest on deposits	5,380	4,586
Interest on short-term borrowings		232
Interest on long-term and subordinated debt	654	742
Total Interest Expense	6,034	5,560
Net Interest Income	17,665	17,306
PROVISION FOR LOAN AND LEASE LOSSES	550	125
Net Interest Income After Provision for Loan and Lease Losses	17,115	17,181
NONINTEREST INCOME
Net gain on sales of SBA loans	84	202
Earnings from cash surrender value of life insurance	76	78
Net gain on sales of investment securities	132	7
Other income	372	330
Total Noninterest Income	2,934	2,049
NONINTEREST EXPENSE
Salaries and employee benefits	8,281	7,759
Occupancy expense, net	1,439	1,401
Equipment expense	713	627
Pennsylvania bank shares tax expense	405	136
FDIC Assessment	312	359
Legal and professional fees	352	422
Marketing and advertising expense	204	179
Software licensing and utilization	1,221	1,021
Telephone expense	134	154
Gain on sale or write-down of foreclosed assets		(4)
Intangible amortization	323	363
Other expenses	2,197	1,886
Total Noninterest Expense	15,581	14,303
INCOME BEFORE PROVISION FOR INCOME TAXES	4,468	4,927
Provision for income taxes	650	850
NET INCOME	$ 3,818	$ 4,077
PER COMMON SHARE DATA:
Basic and Diluted Earnings Per Common Share	$ 0.45	$ 0.48
Cash Dividends Paid	$ 0.23	$ 0.25
Income from Fiduciary Activities [Member]
NONINTEREST INCOME
Non-interest Income	$ 384	$ 359
Service Charges on Deposits [Member]
NONINTEREST INCOME
Non-interest Income	205	217
Mortgage Banking Income [Member]
NONINTEREST INCOME
Non-interest Income	1,182	437
ATM Debit Card Interchange Income [Member]
NONINTEREST INCOME
Non-interest Income	416	334
Merchant Services Income [Member]
NONINTEREST INCOME
Non-interest Income	$ 83	$ 85

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2020	Mar. 31, 2019
Statement Of Income And Comprehensive Income [Abstract]
Net income		$ 3,818	$ 4,077
Other comprehensive (loss) income:
Unrealized income arising during the period on available-for-sale securities, net of income taxes impact, respectively		250	1,819
Reclassification adjustment for net gain on sales of available-for-sale securities included in net income, net of income taxes impact, respectively	[1]	(104)	(6)
Change in defined benefit plans, net of income taxes impact, respectively	[2]	(537)	10
Reclassification adjustment for settlement gains and activity related on benefit plans, net of income taxes, respectively	[3]	(4)	(16)
Total other comprehensive (loss) income		(395)	1,807
Total comprehensive income		$ 3,423	$ 5,884
[1]	Amounts are included in net gain on sales of investment securities on the Consolidated Statements of Income as a separate element within total noninterest income.
[2]	The change in defined benefit plans consists primarily of unrecognized actuarial (losses) gains on defined benefit plans during the period.
[3]	The reclassification adjustment for benefit plans includes settlement gains, amortization of prior service costs, and amortization of net gain or loss. Amounts are included in other income on the Consolidated Statements of Income within total noninterest income. Please reference Note 10 – Defined Benefit Plans, for more information.

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Statement Of Income And Comprehensive Income [Abstract]
Unrealized income arising during the period on available for sale securities, tax	$ 67	$ 483
Reclassification adjustment for net gain on sales of available for sale securities included in net income, tax	(28)	(1)
Change in defined benefit plans, tax	(143)	3
Reclassification adjustment for settlement gains on benefit plans, tax	$ (1)	$ (4)

Consolidated Statements of Chan

Consolidated Statements of Changes In Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Balance at Dec. 31, 2018	$ 223,209	$ 8,460	$ 177,565	$ 39,562	$ (2,378)
Impact of adoption of new accounting standard (ASU 2016-01 [Member]) at Dec. 31, 2018	316			316
Balance at Dec. 31, 2018	223,525	8,460	177,565	39,878	(2,378)
Net income	4,077			4,077
Total other comprehensive (loss) income, net of taxes	1,807				1,807
Common stock dividends declared	(2,113)			(2,113)
Employee Stock Purchase Plan	28	1	27
Director Stock Purchase Plan	33	1	32
Restricted stock activity	80		80
Balance at Mar. 31, 2019	227,437	8,462	177,704	41,842	(571)
Balance at Dec. 31, 2019	237,874	8,481	178,159	50,891	343
Net income	3,818			3,818
Total other comprehensive (loss) income, net of taxes	(395)				(395)
Common stock dividends declared	(1,950)			(1,950)
Employee Stock Purchase Plan	33	1	32
Director Stock Purchase Plan	35	2	33
Restricted stock activity	96		96
Balance at Mar. 31, 2020	$ 239,511	$ 8,484	$ 178,320	$ 52,759	$ (52)

Consolidated Statements of Ch_2

Consolidated Statements of Changes In Shareholders' Equity (Parenthetical) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Stock issued during period shares, Director Stock Purchase Plans	1,743	1,361
Common Stock [Member]
Stock issued during period, shares, Employee Stock Purchase Plans	1,647	1,152

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Operating Activities:
Net Income	$ 3,818	$ 4,077
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan and lease losses	550	125
Depreciation	775	700
Amortization of intangibles	323	363
Net amortization of security discounts/premiums	149	193
Amortization of operating lease right of use assets	443	411
Amortization of finance lease right of use asset	45	15
Gain on sales of investment securities	(132)	(7)
Earnings on cash surrender value of life insurance	(76)	(78)
Mortgage loans originated for sale	(37,120)	(10,857)
Proceeds from sales of mortgage loans originated for sale	31,190	8,946
Gain on sale of mortgage loans	(1,182)	(437)
SBA loans originated for sale	(1,337)	(3,360)
Proceeds from sales of SBA loans originated for sale	1,421	3,562
Gain on sale of SBA loans	(84)	(202)
Loss on write-down or disposal of property, plant, and equipment		105
Gain on sale or write-down of foreclosed assets		(4)
Stock compensation expense	96	80
Deferred income tax expense	470	190
Increase in accrued interest receivable	(822)	(283)
Increase in other assets	(31)	(1,418)
Increase in accrued interest payable	270	659
Net change in operating lease liability	(474)	(438)
Increase in other liabilities	806	434
Net Cash (Used In) Provided By Operating Activities	(902)	2,776
Investing Activities:
Proceeds from the sale of available-for-sale securities	35,964	12,499
Proceeds from the maturity or call of available-for-sale securities	5,378	1,592
Purchases of available-for-sale securities	(32,865)	(1,481)
Proceeds from the maturity or call of held-to-maturity securities	30,347	5,469
Purchases of held-to-maturity securities	(61,945)
Redemptions of restricted investment in bank stock	347	713
Net increase in loans and leases	(36,966)	(22,686)
Purchases of bank premises and equipment	(2,085)	(657)
Proceeds from the sale of foreclosed assets		718
Net Cash Used In Investing Activities	(61,825)	(3,833)
Financing Activities:
Net increase in deposits	60,887	58,154
Net decrease in short-term borrowings		(8,100)
Common stock dividends paid	(1,950)	(2,113)
Net change in finance lease liability	(21)	(15)
Proceeds from the issuance of subordinated debt	15,000
Long-term debt repayment	(9,529)	(42)
Net Cash Provided By Financing Activities	64,455	47,960
Net increase in cash and cash equivalents	1,728	46,903
Cash and cash equivalents, beginning of period	139,030	40,065
Cash and cash equivalents, end of period	140,758	86,968
Supplemental Disclosures of Cash Flow Information:
Cash paid for interest	5,764	4,901
Supplemental Noncash Disclosures:
Recognition of operating lease right of use assets		11,661
Recognition of operating lease liabilities		12,866
Recognition of finance lease right of use asset		3,597
Recognition of finance lease liability		3,597
Asset transferred to bank premises and equipment held for sale		1,274
Loans transferred to foreclosed assets held for sale	1,522	47
Employee [Member]
Financing Activities:
Proceeds from Stock Purchase Plan stock issuance	33	28
Director [Member]
Financing Activities:
Proceeds from Stock Purchase Plan stock issuance	$ 35	$ 33

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Basis of Presentation	The accompanying consolidated financial statements include the accounts of Mid Penn Bancorp, Inc. (“Mid Penn” or the “Corporation”) and its wholly-owned subsidiary, Mid Penn Bank (the “Bank”). Additionally, during the first quarter of 2020, Mid Penn established a non-bank subsidiary, MPB Financial Services, LLC to expand the wealth management function of the Corporation to include insurance products and other financial services. As a new entity, the accounts and activity of MPB Financial Services, LLC were not material to warrant separate disclosure or segment reporting. All material intercompany accounts and transactions have been eliminated in consolidation. Certain information and disclosures normally included in consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Mid Penn believes the information presented is not misleading and the disclosures are adequate. For comparative purposes, the March 31, 2019 and December 31, 2019 balances have been reclassified, when necessary, to conform to the 2020 presentation. Such reclassifications had no impact on net income. The results of operations for interim periods are not necessarily indicative of operating results expected for the full year. Except for adjustments made related to the adoption of new accounting standards, in the opinion of management, all adjustments necessary for fair presentation of the periods presented have been reflected in the accompanying consolidated financial statements. All such adjustments are of a normal, recurring nature. These interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Corporation’s Annual Report on Form 10-K for the year ended December 31, 2019. Mid Penn has evaluated events and transactions occurring subsequent to the balance sheet date of March 31, 2020, for items that should potentially be recognized or disclosed in these consolidated financial statements (see Note 13). The evaluation was conducted through the issuance date of these consolidated financial statements.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	(2) Summary of Significant Accounting Policies The accounting and reporting policies of Mid Penn conform with accounting principles generally accepted in the United States of America (“GAAP”) and to general practice within the financial industry. The following is a description of the more significant accounting policies. Investment Securities Securities to be held for indefinite periods, but not intended to be held to maturity, are classified as available for sale and carried at fair value. Securities held for indefinite periods include securities that management intends to use as part of its asset and liability management strategy and that may be sold in response to liquidity needs, changes in interest rates, resultant prepayment risk, pledging requirements, and other factors related to effective portfolio management. Securities to be held to maturity are carried at amortized cost. For available-for-sale debt securities, realized gains and losses on dispositions are based on the difference between net proceeds and the amortized cost of the securities sold, using the specific identification method. Unrealized gains and losses on debt securities are based on the difference between the amortized cost and fair value of each security as of the respective reporting date. Unrealized gains and losses are credited or charged to other comprehensive income, whereas realized gains and losses flow through Mid Penn’s consolidated statement of income for the respective period. ASC Topic 320, Investments – Debt and Equity Securities In instances when a determination is made that other-than-temporary impairment exists but the Corporation does not intend to sell the debt security and it is not more likely than not that it will be required to sell the debt security prior to its anticipated recovery, this guidance changes the presentation and amount of the other-than-temporary impairment recognized in the income statement. The other-than-temporary impairment is separated into (a) the amount of the total other-than-temporary impairment related to a decrease in cash flows expected to be collected from the debt security (the credit loss) and (b) the amount of the total other-than-temporary impairment related to all other factors. The amount of the total other-than-temporary impairment related to the credit loss is recognized in earnings. The amount of the total other-than-temporary impairment related to all other factors is recognized in other comprehensive income. Equity Securities In accordance with Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities Loans Loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at their outstanding unpaid principal balances, net of an allowance for loan losses and any deferred fees or costs. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the yield (interest income) of the related loans, generally being amortized over the contractual life of the loan. Premiums and discounts on purchased loans are amortized as adjustments to interest income using the effective yield method. The loan portfolio is segmented into commercial and consumer loans. Commercial loans consist of the following classes: commercial and industrial, commercial real estate, commercial real estate-construction and lease financing. Consumer loans consist of the following classes: residential mortgage loans, home equity loans and other consumer loans. For all classes of loans, the accrual of interest generally is discontinued when the contractual payment of principal or interest has become 90 days or more past due, or management has serious doubts about further collectability of principal or interest even though the loan is currently performing. A loan past due 90 days or more may remain on accrual status if it is in the process of collection and is either guaranteed or well secured. When a loan is placed on nonaccrual status, unpaid interest is credited to income. Interest received on nonaccrual loans, including impaired loans, is either applied against principal or reported as interest income, according to management’s judgment as to the collectability of principal. Nonaccrual loans may be restored to accrual status when the obligation is brought current, has performed in accordance with the contractual terms for a reasonable period of time (generally, at least nine consecutive months) and the ultimate collectability of the total contractual principal and interest is no longer in doubt. The past due status of all classes of loans receivable is determined based on contractual due dates for loan payments. Commercial and Industrial Loans Mid Penn originates commercial and industrial loans. Most of the Bank’s commercial and industrial loans have been extended to finance local and regional businesses and include short-term loans to finance machinery and equipment purchases, inventory, and accounts receivable. Commercial loans also involve the extension of revolving credit for a combination of equipment acquisitions and working capital in expanding companies. The maximum term for loans extended on machinery and equipment is based on the projected useful life of such machinery and equipment. Generally, the maximum term on non-mortgage lines of credit is one year. The loan-to-value ratio on such loans and lines of credit generally may not exceed 80 percent of the value of the collateral securing the loan. The Bank’s commercial business lending policy includes credit file documentation and analysis of the borrower’s character, capacity to repay the loan, the adequacy of the borrower’s capital and collateral, as well as an evaluation of conditions affecting the borrower. Analysis of the borrower’s past, present, and future cash flows is also an important aspect of the Bank’s current credit analysis. Nonetheless, such loans are believed to carry higher credit risk than other extensions of credit. Commercial and industrial loans typically are made on the basis of the borrower’s ability to make repayment from the cash flow of the borrower’s business. As a result, the availability of funds for the repayment of commercial business loans may be substantially dependent on the success of the business itself, which, in turn, is likely to be dependent upon the general economic environment. Mid Penn’s commercial and industrial loans are usually, but not always, secured by business assets and personal guarantees. However, the collateral securing the loans may depreciate over time, may be difficult to appraise, and may fluctuate in value based on the success of the business. Commercial Real Estate and Commercial Real Estate – Construction Loans Commercial real estate and commercial real estate construction loans generally present a higher level of risk than loans secured by one-to-four family residences. This greater risk is due to several factors, including the concentration of principal in a limited number of loans and borrowers, the effect of general economic conditions on income producing properties, and the increased difficulty of evaluating and monitoring these types of loans. In addition, the repayment of loans secured by commercial real estate is typically dependent upon the successful operation of the related real estate project. If the cash flow from the project is reduced, the borrower’s ability to repay the loan may be impaired. Residential Mortgage Loans Mid Penn offers a wide array of residential mortgage loans for both permanent structures and those under construction. The Bank’s residential mortgage originations are secured primarily by properties located in its primary market and surrounding areas. Residential mortgage loans have terms up to a maximum of 30 years and with loan-to-value ratios up to 100 percent of the lesser of the appraised value of the security property or the contract price. Private mortgage insurance is generally required in an amount sufficient to reduce the Bank’s exposure to at or below the 85 percent loan to value level. Residential mortgage loans generally do not include prepayment penalties. In underwriting residential mortgage loans, the Bank evaluates both the borrower’s ability to make monthly payments and the value of the property securing the loan. Most properties securing real estate loans made by Mid Penn are appraised by independent fee appraisers. The Bank generally requires borrowers to obtain title insurance and fire and property insurance (including flood insurance, if necessary) in an amount not less than the amount of the loan. Real estate loans originated by the Bank generally contain a “due on sale” clause allowing the Bank to declare the unpaid principal balance due and payable upon the sale of the security property. The Bank underwrites residential mortgage loans to the standards established by the secondary mortgage market, i.e., Fannie Mae, Ginnie Mae, Freddie Mac, Federal Home Loan Bank, or Pennsylvania Housing Finance Agency standards, with the intention of selling the majority of residential mortgages originated into the secondary market. In the event that the facts and circumstances surrounding a residential mortgage application do not meet the required underwriting conditions of the secondary mortgage market, the Bank will evaluate the failed conditions and evaluate the potential risk of holding the residential mortgage in the Bank’s portfolio rather than rejecting the loan request. In the event that the loan is funded and held in the Bank’s portfolio, the interest rate on the residential mortgage would be increased to compensate for the added portfolio risk. Consumer Loans, Including Home Equity Credits Mid Penn offers a variety of secured consumer loans, including home equity, automobile, and deposit secured loans. In addition, the Bank offers other secured and unsecured consumer loans. Most consumer loans are originated in Mid Penn’s primary market and surrounding areas. The largest component of Mid Penn’s consumer loan portfolio consists of fixed rate home equity loans and variable rate home equity lines of credit. Substantially all home equity loans and lines of credit are secured by junior lien mortgages on principal residences. The Bank will lend amounts, which, together with all prior liens, typically may be up to 85 percent of the appraised value of the property securing the loan. Home equity term loans may have maximum terms up to 20 years, while home equity lines of credit generally have maximum terms of five years. Consumer loan terms vary according to the type and value of collateral, length of contract and creditworthiness of the borrower. The underwriting standards employed by the Bank for consumer loans include an application, a determination of the applicant’s payment history on other debts, and an assessment of ability to meet existing obligations and payments on the proposed loan. Although creditworthiness of the applicant is a primary consideration, the underwriting process also includes a comparison of the value of the collateral, if any, in relation to the proposed loan amount. Consumer loans may entail greater credit risk than do residential mortgage loans, particularly in the case of consumer loans which are unsecured or are secured by rapidly depreciable assets, such as automobiles or recreational equipment. In such cases, any repossessed collateral for a defaulted consumer loan may not provide an adequate source of repayment of the outstanding loan balance. In addition, consumer loan collections are dependent on the borrower’s continuing financial stability, and thus are more likely to be affected by adverse personal circumstances. Furthermore, the application of various federal and state laws, including bankruptcy and insolvency laws, may limit the amount that can be recovered on such loans. Junior liens inherently have more credit risk by virtue of the fact that another financial institution may have a higher security position in the case of foreclosure liquidation of collateral to extinguish the debt. Generally, foreclosure actions could become more prevalent if the real estate market weakens and property values deteriorate. Allowance for Loan and Lease Losses The allowance for credit losses (“allowance”) and the related provision reflect Mid Penn’s continued application of the incurred loss method for estimating credit losses as Mid Penn is not required to adopted the current expected credit loss (“CECL”) accounting standard until January 1, 2023. The allowance consists of (i) the allowance for loan and lease losses, and (ii) the reserve for unfunded lending commitments. The allowance for loan and lease losses represents management’s estimate of losses inherent in the loan portfolio as of the balance sheet date and is recorded as a reduction to loans. The reserve for unfunded lending commitments represents management’s estimate of losses inherent in its unfunded loan commitments and is recorded in other liabilities on the consolidated balance sheet. The reserve for unfunded lending commitments was $80,000 at both March 31, 2020 and December 31, 2019. The allowance is increased by the provision for loan and lease losses, and decreased by charge-offs, net of recoveries. Loans deemed to be uncollectible are charged against the allowance, and subsequent recoveries, if any, are credited to the allowance. All, or part, of the principal balance of loans are charged off to the allowance as soon as it is determined that the repayment of all, or part, of the principal balance is highly unlikely. Non-residential consumer loans are generally charged off no later than 120 days past due on a contractual basis, or earlier in the event of either bankruptcy or if there is an amount deemed uncollectible. Because all identified losses are immediately charged off, no portion of the allowance is restricted to any individual loan or groups of loans, and the entire allowance is available to absorb any and all loan losses. The allowance is maintained at a level considered by management to be adequate to provide for losses that can be reasonably anticipated. Management performs a monthly evaluation of the adequacy of the allowance. The allowance is based on Mid Penn’s past loan loss experience, known and inherent risks in the portfolio, adverse situations that may affect the borrower’s ability to repay, the estimated value of any underlying collateral, composition of the loan portfolio, current economic conditions, and other relevant factors. This evaluation is inherently subjective as it requires material estimates that may be susceptible to significant revision as more information becomes available. The allowance consists of specific, general and unallocated components. The specific component relates to loans that are classified as impaired. For loans that are classified as impaired, an allowance is established when the discounted cash flows, collateral value, or observable market price of the impaired loan is lower than the carrying value of that loan. The general component covers pools of loans by loan class including commercial loans not considered impaired, as well as smaller balance homogeneous loans, such as residential real estate, home equity and other consumer loans. These pools of loans are evaluated for loss exposure based upon historical loss rates for each of these categories of loans, adjusted for qualitative factors. These qualitative risk factors include changes in economic conditions, fluctuations in loan quality measures, changes in collateral values, changes in the experience of the lending staff and loan review systems, changes in lending policies and procedures (including underwriting standards), changes in the mix and volume of loans originated, the effect of other external factors such as competition and legal and regulatory requirements on the level of estimated credit losses in the existing loan portfolio, shifting industry or portfolio concentrations, and other relevant factors. Each factor is assigned a value to reflect improving, stable or declining conditions based on management’s best judgment using relevant information available at the time of the evaluation. Adjustments to the factors are supported through documentation of changes in conditions in relevant analyses and a narrative accompanying the allowance for loan loss calculation. The unallocated component of the allowance for loan and lease losses covers several considerations that are not specifically measurable through either the specific and general components. For example, at times Mid Penn could face increasing credit risks and uncertainties, not yet reflected in recent historical losses or qualitative factor assessments, associated with unpredictable changes in economic growth or business conditions in our markets or for certain industries in which we have commercial loan borrowers, or unanticipated stresses to the values of real estate held as collateral. Any or all of these additional issues can adversely affect our borrowers’ ability to timely repay their loans. Mid Penn generally considers a commercial loan (consisting of commercial and industrial, commercial real estate, commercial real estate-construction, and lease financing loan classes) to be impaired when it becomes 90 days or more past due and not in the process of collection, or sooner when it is probable that Mid Penn will be unable to collect all contractual principal and interest due. This methodology assumes the borrower cannot or will not continue to make additional payments. At that time, the loan would generally be considered collateral dependent as the discounted cash flow method would generally indicate no operating income available for evaluating the collateral position; therefore, most impaired loans are deemed to be collateral dependent. In addition, Mid Penn’s rating system assumes any loans classified as nonaccrual, included in the substandard rating, to be impaired, and most of these loans are considered collateral dependent; therefore, most of Mid Penn’s impaired loans, whether reporting a specific allocation or not, are considered collateral dependent. Mid Penn evaluates loans for charge-off on a monthly basis. Policies that govern the recommendation for charge-off are unique to the type of loan being considered. Commercial loans classified as substandard nonaccrual, doubtful, having probable loss will first have a collateral evaluation completed in accordance with the guidance on impaired loans. Once the collateral evaluation has been completed, a specific allocation of allowance is made based upon the results of the evaluation. The remaining balance remains a nonperforming loan with the original terms and interest rate intact (not restructured). In the event the loan is unsecured, the loan would have been charged-off at the recognition of impairment. Commercial real estate loans determined to be impaired will also have an initial collateral evaluation completed in accordance with the guidance on impaired loans. An updated real estate valuation is ordered and the collateral evaluation is modified to reflect any variations in value. A specific allocation of allowance is made for any anticipated collateral shortfall. The remaining balance remains a nonperforming loan with the original terms and interest rate intact (not restructured). The process of charging off a residential mortgage loan begins when a loan becomes delinquent for 90 days and is not in the process of collection. The existing appraisal is reviewed and a lien search is obtained to determine lien position and any instances of intervening liens. A new appraisal of the property will be ordered if deemed necessary by management and a collateral evaluation is completed. The loan will then be charged down to the value indicated in the evaluation. Non-residential consumer loans are generally charged off no later than 120 days past due on a contractual basis, or earlier in the event of either bankruptcy or if there is an amount deemed uncollectible. The collateral shortfall of the consumer loan is recommended for charge-off at this point. As noted above, Mid Penn assesses a specific allocation for commercial loans and commercial real estate loans. The remaining balance remains a nonperforming loan with the original terms and interest rate intact (not restructured). In addition, Mid Penn takes a preemptive step when any commercial loan becomes classified under its internal classification system. A preliminary collateral evaluation, in accordance with the guidance on impaired loans, is prepared using the existing collateral information in the loan file. This process allows Mid Penn to review both the credit and documentation files to determine the status of the information needed to make a collateral evaluation. This collateral evaluation is preliminary, but allows Mid Penn to determine if any potential collateral shortfalls exist. It is Mid Penn’s policy to obtain updated third party collateral valuations on all impaired loans secured by real estate as soon as practically possible following the credit being classified as substandard nonaccrual. Prior to receipt of the updated real estate valuation, Mid Penn will use any existing real estate valuation to determine any potential allowance issues; however, no allowance recommendation will be made until such time Mid Penn is in receipt of the updated valuation. The Asset Recovery department employs an electronic tracking system to monitor the receipt of and need for updated appraisals. To date, there have been no material time lapses noted with the above processes. In some instances, Mid Penn is not holding real estate as collateral and is relying on business assets (personal property) for repayment. In these circumstances, a collateral inspection is performed by Mid Penn personnel to determine an estimated value. The value is based on net book value, as provided by the financial statements, and discounted accordingly based on determinations made by management. Occasionally, Mid Penn will employ an outside service to provide a fair estimate of value based on auction sales or private sales. Management reviews the estimates of these third parties and discounts them accordingly based on management’s judgment, if deemed necessary. For impaired loans with no valuation allowance required, the independent third party market valuations on the subject property obtained by Mid Penn as soon as practically possible following the credit being placed on nonaccrual status sometimes indicates that the loan-to-value ratio is sufficient to obviate the need for a specific allocation in spite of significant deterioration in real estate values in Mid Penn’s primary market area. These circumstances are determined on a case by case analysis of the impaired loans. Mid Penn actively monitors the values of collateral on impaired loans. This monitoring may require the modification of collateral values over time or changing circumstances by some factor, either positive or negative, from the original values. All collateral values will be assessed by management at least every 12 months for possible revaluation by an independent third party. Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, Mid Penn does not separately identify individual residential mortgage loans, home equity loans and other consumer loans for impairment disclosures, unless such loans are the subject of a troubled debt restructuring agreement. Loans whose terms are modified are classified as troubled debt restructurings if the borrowers have been granted concessions and it is deemed that those borrowers are experiencing financial difficulty. Concessions granted under a troubled debt restructuring generally involve a temporary reduction in interest rate or an extension of a loan’s stated maturity date. Nonaccrual troubled debt restructurings are restored to accrual status if principal and interest payments, under the modified terms, are current for nine consecutive months after modification. Loans classified as troubled debt restructurings are designated as impaired. The allowance calculation methodology includes segregation of loan classes into risk rating categories. The borrower’s overall financial condition, repayment sources, guarantors, and value of collateral, if appropriate, are evaluated annually for commercial loans or when credit deficiencies arise, such as delinquent loan payments. Credit quality risk ratings include regulatory classifications of special mention, substandard, doubtful, and loss. Loans criticized as special mention have potential weaknesses that deserve management’s close attention. If uncorrected, the potential weaknesses may result in deterioration of the repayment prospects. Loans classified substandard have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They include loans that are inadequately protected by the current sound net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans classified doubtful have all the weaknesses inherent in loans classified substandard with the added characteristic that collection or liquidation in full, on the basis of current conditions and facts, is highly improbable. Loans classified as a loss are considered uncollectible and are charged to the allowance for loan losses. Any loans not classified as noted above are rated pass. In addition, federal and state regulatory agencies, as an integral part of their examination process, periodically review the Bank’s allowance and may require the Bank to recognize additions to the allowance based on their judgments about information available to them at the time of their examination, which may not be currently available to management. Based on management’s comprehensive analysis of the loan portfolio, management believes the current level of the allowance for loan losses is adequate. Acquired Loans Loans that Mid Penn acquires in connection with business combinations are recorded at fair value with no carryover of the acquired entity’s related allowance for loan losses. The balance of loans acquired at fair value and included in the balance of loans and leases, net of unearned interest on the Consolidated Balance Sheets totaled $373,225,000 and $414,498,000 as of March 31, 2020 and December 31, 2019, respectively. The fair value of the acquired loans involves estimating the amount and timing of principal and interest cash flows expected to be collected on the loans and discounting those cash flows at a market rate of interest. The excess of cash flows expected at acquisition over the estimated fair value is referred to as the accretable discount and is recognized into interest income over the remaining life of the loan. The difference between contractually required payments at acquisition and the cash flows expected to be collected at acquisition is referred to as the nonaccretable discount. These loans are accounted for under ASC 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality. Loans acquired through business combinations that meet the specific criteria of ASC 310-30 are individually evaluated each period to analyze expected cash flows. To the extent that the expected cash flows of a loan have decreased due to credit deterioration, Mid Penn establishes an allowance. Loans acquired through business combinations that do not meet the specific criteria of ASC 310-30 are accounted for under ASC 310-20. These loans are initially recorded at fair value, and include credit and interest rate marks associated with acquisition accounting adjustments. Purchase premiums or discounts are subsequently amortized as an adjustment to yield over the estimated contractual lives of the loans. There is no allowance for loan losses established at the acquisition date for acquired performing loans. An allowance for loan losses is recorded for any credit deterioration in these loans subsequent to acquisition. Acquired loans that met the criteria for impaired or nonaccrual of interest prior to the acquisition may be considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if Mid Penn expects to fully collect the new carrying value (i.e. fair value) of the loans. As such, Mid Penn may no longer consider the loan to be nonaccrual or nonperforming at the date of acquisition and may accrue interest on these loans, including the impact of any accretable discount. In addition, charge-offs on such loans would be first applied to the nonaccretable difference portion of the fair value adjustment. Bank Premises and Equipment Held for Sale Bank premises and equipment designated as held for sale are carried at the lower of cost or market value. There were no premises and equipment classified as held for sale as of March 31, 2020 or December 31, 2019. During 2019, Mid Penn sold the land and facility formerly used as a full-service retail banking property. An impairment charge of $105,000 was recorded during the first quarter of 2019 related to this property and is included in other expenses on the Consolidated Statement of Income. Similar impairment charges were not recorded during the three months ended March 31, 2020. Foreclosed Assets Held for Sale Foreclosed assets held for sale consist primarily of real estate acquired through, or in lieu of, foreclosure in settlement of debt, and are recorded at fair value less the selling costs at the date of transfer, establishing a new cost basis. Any valuation adjustments required at the date of transfer are charged to the allowance for loan losses. Subsequent to acquisition, foreclosed assets are carried at fair value less estimated costs of disposal, based upon periodic evaluations that consider changes in market conditions and development and disposal costs. Operating results from assets acquired in satisfaction of debt, including rental income less operating costs and gains or losses on the sale of, or the periodic evaluation of foreclosed assets, are recorded in noninterest expense. As of March 31, 2020, Mid Penn had $135,000 of residential real estate held in other real estate owned and $97,000 in loans for which formal foreclosure proceedings were in process. As of December 31, 2019, Mid Penn had $78,000 of residential real estate held in other real estate owned and $84,000 in loans for which formal foreclosure proceedings were in process. Leases Mid Penn leases certain premises and equipment, and as of January 1, 2019, for all leases in effect upon adoption of Accounting Standards Update 2016-02, Leases Operating lease expense, recognized as a component of occupancy expense on the Consolidated Statements of Income, consists of a single lease cost calculated so that the remaining cost of the lease is allocated over the remaining lease term on a straight-line basis. Operating lease expense also includes variable lease payments not included in the lease liability, and any impairment of the right-of-use asset. Finance lease expense consists of the amortization of the right-of-use asset, recognized as a component of occupancy expense on the Consolidated Statements of Income, and interest expense on the lease liability, which is recorded as a component of other interest expense on the Consolidated Statements of Income. In assessing whether a contract contains a lease, Mid Penn reviews third-party agreements to determine if the contract conveys the right to control the use of identified property, plant, or equipment (defined as an identified asset by Topic 842) for a period of time in exchange for consideration, and grants Mid Penn the right to both (i) obtain substantially all of the economic benefits from the identified asset’s use, and (ii) direct the use of the identified asset throughout the term of the agreement. Upon identification that a lease agreement exists, Mid Penn performs an assessment of the consideration to be paid related to the identified asset and quantifies both the (i) lease components, consisting of consideration paid to transfer a good or service to Mid Penn, and (ii) non-lease components, consisting of consideration paid for distinct elements of the contract that are not related to securing the use of the leased asset, such as property taxes, common area maintenance, utilities, and insurance. Many of Mid Penn’s lease agreements include options to extend or renew contracts subsequent to the expira

Investment Securities

Investment Securities	3 Months Ended
	Mar. 31, 2020
Securities Financing Transactions Disclosures [Abstract]
Investment Securities	( 3 ) Investment Securities The majority of the investment portfolio is comprised of securities issued by U.S. government agencies, and state and political subdivision obligations. The amortized cost, fair value, and unrealized gains and losses on investment securities at March 31, 2020 and December 31, 2019 are as follows: (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value March 31, 2020 Available-for-sale debt securities: Mortgage-backed U.S. government agencies $ 3,671 $ 6 $ 15 $ 3,662 State and political subdivision obligations 16,092 27 1 16,118 Corporate debt securities 7,633 13 6 7,640 Total available-for-sale debt securities 27,396 46 22 27,420 Held-to-maturity debt securities: U.S. Treasury and U.S. government agencies $ 68,321 $ 288 $ 18 $ 68,591 Mortgage-backed U.S. government agencies 44,940 916 24 45,832 State and political subdivision obligations 50,603 1,295 78 51,820 Corporate debt securities 4,099 57 — 4,156 Total held-to-maturity debt securities 167,963 2,556 120 170,399 Total $ 195,359 $ 2,602 $ 142 $ 197,819 (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value December 31, 2019 Available-for-sale debt securities: U.S. government agencies $ 22,894 $ 6 $ 70 $ 22,830 Mortgage-backed U.S. government agencies 12,996 7 113 12,890 State and political subdivision obligations 30 — — 30 Corporate debt securities 1,250 9 — 1,259 Total available-for-sale debt securities 37,170 22 183 37,009 Held-to-maturity debt securities: U.S. Treasury and U.S. government agencies $ 50,210 $ 46 $ 220 $ 50,036 Mortgage-backed U.S. government agencies 42,098 95 102 42,091 State and political subdivision obligations 44,169 1,193 13 45,349 Total held-to-maturity debt securities 136,477 1,334 335 137,476 Total $ 173,647 $ 1,356 $ 518 $ 174,485 Estimated fair values of debt securities are based on quoted market prices, where applicable. If quoted market prices are not available, fair values are based on quoted market prices of comparable instruments, adjusted for differences between the quoted instruments and the instruments being valued. Please refer to Note 6, Fair Value Measurement Investment securities having a fair value of $142,407,000 at March 31, 2020 and $147,283,000 at December 31, 2019 were pledged to secure public deposits, some trust account holdings, and certain other borrowings. Mid Penn also obtains letters of credit from the Federal Home Loan Bank of Pittsburgh (“FHLB”) to secure certain public deposits. These FHLB letter of credit commitments totaled $169,636,000 as of March 31, 2020 and $169,051,000 as of December 31, 2019. The following tables present gross unrealized losses and fair value of debt security investments aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at March 31, 2020 and December 31, 2019. (Dollars in thousands) Less Than 12 Months 12 Months or More Total Number Number Number of Fair Unrealized of Fair Unrealized of Fair Unrealized March 31, 2020 Securities Value Losses Securities Value Losses Securities Value Losses Available-for-sale debt securities: Mortgage-backed U.S. government agencies 1 $ 2,573 $ 13 1 $ 200 $ 2 2 $ 2,773 $ 15 State and political subdivision obligations 1 2,962 1 0 — — 1 2,962 1 Corporate debt securities 2 3,893 6 0 — — 2 3,893 6 Total temporarily impaired available-for-sale debt securities 4 $ 9,428 $ 20 1 $ 200 $ 2 5 $ 9,628 $ 22 Held-to-maturity debt securities: U.S. Treasury and U.S. government agencies 4 $ 5,507 $ 18 0 $ — $ — 4 $ 5,507 $ 18 Mortgage-backed U.S. government agencies 2 1,960 18 2 1,358 6 4 3,318 24 State and political subdivision obligations 8 5,332 78 0 — — 8 5,332 78 Total temporarily impaired held-to-maturity debt securities 14 $ 12,799 $ 114 2 $ 1,358 $ 6 16 $ 14,157 $ 120 Total 18 $ 22,227 $ 134 3 $ 1,558 $ 8 21 $ 23,785 $ 142 (Dollars in thousands) Less Than 12 Months 12 Months or More Total Number Number Number of Fair Unrealized of Fair Unrealized of Fair Unrealized December 31, 2019 Securities Value Losses Securities Value Losses Securities Value Losses Available-for-sale securities: U.S. government agencies 4 $ 4,652 $ 24 7 $ 11,982 $ 46 11 $ 16,634 $ 70 Mortgage-backed U.S. government agencies 1 1,643 4 14 10,603 109 15 12,246 113 Total temporarily impaired available-for-sale securities 5 $ 6,295 $ 28 21 $ 22,585 $ 155 26 $ 28,880 $ 183 Held-to-maturity securities: U.S. Treasury and U.S. government agencies 18 $ 29,024 $ 219 1 $ 2,999 $ 1 19 $ 32,023 $ 220 Mortgage-backed U.S. government agencies 6 8,445 35 13 11,050 67 19 19,495 102 State and political subdivision obligations 3 1,383 13 0 — — 3 1,383 13 Total temporarily impaired held to maturity securities 27 $ 38,852 $ 267 14 $ 14,049 $ 68 41 $ 52,901 $ 335 Total 32 $ 45,147 $ 295 35 $ 36,634 $ 223 67 $ 81,781 $ 518 Management evaluates securities for other-than-temporary impairment on at least a quarterly basis, and more frequently when economic or market concerns warrant such additional evaluation. Consideration is given to the length of time and the extent to which the fair value of the security has been less than amortized cost, as well as the overall financial condition of the issuer. In addition, for debt securities, Mid Penn considers (i) whether management has the intent to sell the security, (ii) it is more likely than not that management will be required to sell the security prior to its anticipated recovery, and (iii) whether management expects to recover the entire amortized cost basis. At both March 31, 2020 and December 31, 2019, the majority of available-for-sale securities and held-to-maturity securities in an unrealized loss position were obligations of state and political subdivisions, mortgage-backed U.S. government agencies, and U.S. Treasury and agency securities. Mid Penn had no securities considered by management to be other-than-temporarily impaired as of March 31, 2020, December 31, 2019, or March 31, 2019, and did not record any securities impairment charges in the respective periods ended on these dates. Mid Penn does not consider the securities with unrealized losses on the respective dates to be other-than-temporarily impaired as the unrealized losses were deemed to be temporary changes in value related to market movements in interest yields at various periods similar to the maturity dates of holdings in the investment portfolio, and not reflective of an erosion of credit quality. As a result of the COVID-19 global pandemic which impacted the United States including the State of Pennsylvania and other states and municipalities in which Mid Penn holds debt security investments, Mid Penn management performed an updated assessment of all of its debt security holdings of obligations of state and political subdivisions to determine whether this COVID-19 event resulted in any significant credit deterioration of the financial condition of the underlying issuers which would result in any related securities having what appears to be other-than-temporary impairment. Based upon this comprehensive review, management’s determination was that, as of March 31, 2020, there was no other-than-temporary impairment to its debt security holdings of obligations of state and political subdivisions. As the COVID-19 event continues and its implications to the country, the economy, and specifically Mid Penn evolve, management will continue to update this other-than-temporary impairment assessment as necessary. Gross realized gains and losses on sales of available-for-sale debt securities for the three months ended March 31, 2020 and 2019 are shown in the table below. (Dollars in thousands) Three Months Ended March 31, 2020 2019 Realized gains $ 137 $ 26 Realized losses (5 ) (19 ) Net gains $ 132 $ 7 The table below illustrates the maturity distribution of investment securities at amortized cost and fair value as of March 31, 2020. (Dollars in thousands) Available-for-sale Held-to-maturity Amortized Fair Amortized Fair March 31, 2020 Cost Value Cost Value Due in 1 year or less $ — $ — $ 5,907 $ 5,953 Due after 1 year but within 5 years 7,982 8,012 15,378 15,751 Due after 5 years but within 10 years 7,599 7,598 96,184 97,347 Due after 10 years 8,144 8,148 5,554 5,516 23,725 23,758 123,023 124,567 Mortgage-backed securities 3,671 3,662 44,940 45,832 $ 27,396 $ 27,420 $ 167,963 $ 170,399

Loans and Allowance for Loan an

Loans and Allowance for Loan and Lease Losses	3 Months Ended
	Mar. 31, 2020
Accounts Notes Loans And Financing Receivable Gross Allowance And Net [Abstract]
Loans and Allowance for Loan and Lease Losses	( 4 ) Loans and Allowance for Loan and Lease Losses The types of loans in Mid Penn’s portfolio, summarized by those rated as “pass” (net of deferred fees and costs of $1,019,000 as of March 31, 2020 and $1,081,000 as of December 31, 2019), and the loans classified as “special mention” and “substandard” within Mid Penn’s internal risk rating system as of March 31, 2020 and December 31, 2019, are as follows: (Dollars in thousands) Special March 31, 2020 Pass Mention Substandard Total Commercial and industrial $ 338,713 $ 9,951 $ 2,675 $ 351,339 Commercial real estate 925,303 1,673 13,019 939,995 Commercial real estate - construction 205,209 — 39 205,248 Residential mortgage 228,657 55 1,335 230,047 Home equity 64,568 10 32 64,610 Consumer 6,910 — — 6,910 $ 1,769,360 $ 11,689 $ 17,100 $ 1,798,149 (Dollars in thousands) Special December 31, 2019 Pass Mention Substandard Total Commercial and industrial $ 326,573 $ 9,558 $ 3,016 $ 339,147 Commercial real estate 913,001 2,426 13,711 929,138 Commercial real estate - construction 181,650 — 40 181,690 Residential mortgage 235,252 55 1,417 236,724 Home equity 68,224 — 47 68,271 Consumer 7,786 — — 7,786 $ 1,732,486 $ 12,039 $ 18,231 $ 1,762,756 Mid Penn had no loans classified as doubtful as of March 31, 2020 and December 31, 2019. Impaired loans by loan portfolio class as of March 31, 2020 and December 31, 2019 are summarized as follows: March 31, 2020 December 31, 2019 (Dollars in thousands) Recorded Investment Unpaid Principal Balance Related Allowance Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance recorded: Commercial and industrial $ 890 $ 890 $ — $ 890 $ 890 $ — Commercial real estate 6,833 7,151 — 7,973 8,366 — Commercial real estate - construction 39 39 — 40 61 — Residential mortgage 748 766 — 817 838 — Home equity 24 25 — 25 27 — Consumer — — — — — — With no related allowance recorded and acquired with credit deterioration: Commercial and industrial $ — $ — $ — $ 3 $ 68 $ — Commercial real estate 1,423 1,423 — 1,423 1,708 — Commercial real estate - construction — — — — — — Residential mortgage 368 368 — 381 578 — Home equity 1 1 — 1 5 — Consumer — — — — — — With an allowance recorded: Commercial and industrial $ 7 $ 7 $ 3 $ — $ — $ — Commercial real estate 816 816 190 338 380 166 Commercial real estate - construction — — — — — — Residential mortgage — — — — — — Home equity — — — — — — Consumer — — — — — — Total Impaired Loans: Commercial and industrial $ 897 $ 897 $ 3 $ 893 $ 958 $ — Commercial real estate 9,072 9,390 190 9,734 10,454 166 Commercial real estate - construction 39 39 — 40 61 — Residential mortgage 1,116 1,134 — 1,198 1,416 — Home equity 25 26 — 26 32 — Consumer — — — — — — The average recorded investment of impaired loans and related interest income recognized for the three months ended March 31, 2020 and 2019 are summarized as follows: Three Months Ended March 31, 2020 March 31, 2019 (Dollars in thousands) Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial and industrial $ 890 $ — $ — $ — Commercial real estate 7,430 — 2,001 — Commercial real estate - construction 40 — — — Residential mortgage 782 6 858 7 Home equity 24 — 30 — Consumer — — — — With no related allowance recorded and acquired with credit deterioration: Commercial and industrial $ 2 $ — $ 29 $ — Commercial real estate 1,420 — 1,575 — Commercial real estate - construction — — — — Residential mortgage 374 — 1,214 — Home equity 1 — 4 — Consumer — — — — With an allowance recorded: Commercial and industrial $ 4 $ — $ 2,366 $ 3 Commercial real estate 550 — 776 — Commercial real estate - construction — — 367 — Residential mortgage — — — — Home equity — — — — Consumer — — — — Total Impaired Loans: Commercial and industrial $ 896 $ — $ 2,395 $ 3 Commercial real estate 9,400 — 4,352 — Commercial real estate - construction 40 — 367 — Residential mortgage 1,156 6 2,072 7 Home equity 25 — 34 — Consumer — — — — Nonaccrual loans by loan portfolio class, including loans acquired with credit deterioration, as of March 31, 2020 and December 31, 2019 are summarized as follows: (Dollars in thousands) March 31, 2020 December 31, 2019 Commercial and industrial $ 898 $ 894 Commercial real estate 9,072 9,800 Commercial real estate - construction 39 40 Residential mortgage 637 711 Home equity 24 26 $ 10,670 $ 11,471 The performance and credit quality of the loan portfolio is also monitored by analyzing the age of the loans receivable as determined by the length of time a recorded payment is past due. The classes of the loan portfolio summarized by the past due status as of March 31, 2020 and December 31, 2019 are summarized as follows: Loans (Dollars in thousands) 30-59 60-89 Greater Receivable > Days Past Days Past than 90 Total Past 90 Days and March 31, 2020 Due Due Days Due Current Total Loans Accruing Commercial and industrial $ 800 $ 251 $ 898 $ 1,949 $ 349,390 $ 351,339 $ — Commercial real estate 2,025 525 7,119 9,669 928,903 938,572 — Commercial real estate - construction — — — — 205,248 205,248 — Residential mortgage 646 61 174 881 228,798 229,679 — Home equity 335 — 23 358 64,251 64,609 — Consumer 29 3 — 32 6,878 6,910 — Loans acquired with credit deterioration: Commercial and industrial — — — — — — — Commercial real estate — — 1,409 1,409 14 1,423 — Commercial real estate - construction — — — — — — — Residential mortgage — — 195 195 173 368 — Home equity — — — — 1 1 — Consumer — — — — — — — Total $ 3,835 $ 840 $ 9,818 $ 14,493 $ 1,783,656 $ 1,798,149 $ — Loans (Dollars in thousands) 30-59 60-89 Greater Receivable > Days Past Days Past than 90 Total Past 90 Days and December 31, 2019 Due Due Days Due Current Total Loans Accruing Commercial and industrial $ — $ 1,059 $ 890 $ 1,949 $ 337,195 $ 339,144 $ — Commercial real estate 1,298 11 7,819 9,128 918,587 927,715 — Commercial real estate - construction — — — — 181,690 181,690 — Residential mortgage 145 — 326 471 235,872 236,343 — Home equity 34 — — 34 68,236 68,270 — Consumer 5 3 — 8 7,778 7,786 — Loans acquired with credit deterioration: Commercial and industrial — — 3 3 — 3 — Commercial real estate 16 473 934 1,423 — 1,423 — Commercial real estate - construction — — — — — — — Residential mortgage 5 — 203 208 173 381 — Home equity — — — — 1 1 — Consumer — — — — — — — Total $ 1,503 $ 1,546 $ 10,175 $ 13,224 $ 1,749,532 $ 1,762,756 $ — The allowance for loan losses and the related loan loss provision for the periods presented reflect Mid Penn’s continued application of the incurred loss method for estimating credit losses, as Mid Penn is not required to adopt the current expected credit loss (“CECL”) accounting standard until January 1, 2023. The following tables summarize the allowance and recorded investments in loans receivable. (Dollars in thousands) As of, and for the three months ended, March 31, 2020 Commercial and industrial Commercial real estate Commercial real estate - construction Residential mortgage Home equity Consumer Unallocated Total Allowance for loan and lease losses: Beginning balance, January 1, 2020 $ 2,341 $ 6,259 $ 51 $ 417 $ 442 $ 2 $ 3 $ 9,515 Charge-offs (43 ) — — — — (15 ) — (58 ) Recoveries 1 1 — 3 — 2 — 7 Provisions 128 370 6 16 6 13 11 550 Ending balance, March 31, 2020 2,427 6,630 57 436 448 2 14 10,014 Individually evaluated for impairment 3 190 — — — — — 193 Ending balance: collectively evaluated for impairment $ 2,424 $ 6,440 $ 57 $ 436 $ 448 $ 2 $ 14 $ 9,821 Loans receivables: Ending balance $ 351,339 $ 939,995 $ 205,248 $ 230,047 $ 64,610 $ 6,910 $ — $ 1,798,149 Ending balance: individually evaluated for impairment 897 7,649 39 748 24 — — 9,357 Ending balance: acquired with credit deterioration — 1,423 — 368 1 — — 1,792 Ending balance: collectively evaluated for impairment $ 350,442 $ 930,923 $ 205,209 $ 228,931 $ 64,585 $ 6,910 $ — $ 1,787,000 (Dollars in thousands) December 31, 2019 Commercial and industrial Commercial real estate Commercial real estate - construction Residential mortgage Home equity Consumer Unallocated Total Allowance for loan and lease losses: Ending balance $ 2,341 $ 6,259 $ 51 $ 417 $ 442 $ 2 $ 3 $ 9,515 Ending balance: individually evaluated for impairment — 166 — — — — — 166 Ending balance: collectively evaluated for impairment $ 2,341 $ 6,093 $ 51 $ 417 $ 442 $ 2 $ 3 $ 9,349 Loans receivable: Ending balance $ 339,147 $ 929,138 $ 181,690 $ 236,724 $ 68,271 $ 7,786 $ — $ 1,762,756 Ending balance: individually evaluated for impairment 890 8,311 40 817 25 — — 10,083 Ending balance: acquired with credit deterioration 3 1,423 — 381 1 — — 1,808 Ending balance: collectively evaluated for impairment $ 338,254 $ 919,404 $ 181,650 $ 235,526 $ 68,245 $ 7,786 $ — $ 1,750,865 (Dollars in thousands) As of, and for the three months ended, March 31, 2019 Commercial and industrial Commercial real estate Commercial real estate - construction Residential mortgage Home equity Consumer Unallocated Total Allowance for loan and lease losses: Beginning balance, January 1, 2019 $ 2,391 $ 4,703 $ 75 $ 453 $ 528 $ 7 $ 240 $ 8,397 Charge-offs — (11 ) (20 ) — — (10 ) — (41 ) Recoveries 1 18 — — — 2 — 21 Provisions 51 321 26 24 (78 ) 7 (226 ) 125 Ending balance, March 31, 2019 2,443 5,031 81 477 450 6 14 8,502 Individually evaluated for impairment 205 243 38 — — — — 486 Ending balance: collectively evaluated for impairment $ 2,238 $ 4,788 $ 43 $ 477 $ 450 $ 6 $ 14 $ 8,016 Loans receivables: Ending balance $ 285,766 $ 868,498 $ 162,013 $ 252,455 $ 68,436 $ 9,518 $ — $ 1,646,686 Ending balance: individually evaluated for impairment 205 2,827 367 905 29 — — 4,333 Ending balance: acquired with credit deterioration 29 1,588 — 1,211 4 — — 2,832 Ending balance: collectively evaluated for impairment $ 285,532 $ 864,083 $ 161,646 $ 250,339 $ 68,403 $ 9,518 $ — $ 1,639,521 Mid Penn entered into forbearance or modification agreements on all loans currently classified as troubled debt restructures and all of these agreements have resulted in additional principal repayment. The terms of these forbearance agreements vary and generally involve modifications from the original loan agreements, including either a reduction in the amount of principal payments for certain or extended periods, interest rate reductions, and/or the intent for the loan to be repaid as collateral is sold. Mid Penn’s troubled debt restructured loans at March 31, 2020 totaled $981,000 and included $495,000 attributable to four residential mortgage loans to unrelated borrowers, $440,000 in commercial real estate loans amongst two borrowers, one commercial real estate construction loan for $39,000, and one commercial and industrial loan for $7,000. As of March 31, 2020, there were no defaulted troubled debt restructured loans, as all troubled debt restructured loans were current with respect to their associated forbearance agreements. There were also no defaults on troubled debt restructured loans within twelve months of restructure during 2020. Mid Penn’s troubled debt restructured loans at December 31, 2019 totaled $2,238,000, and included three accruing impaired residential mortgage loans to unrelated borrowers in compliance with the terms of the modifications totaling $490,000. The remaining $1,748,000 of troubled debt restructurings was attributable to eight loans among five relationships which were classified as nonaccrual impaired based upon a collateral evaluation in accordance with the guidance on impaired loans. One large relationship accounted for $1,252,000 of the total $1,748,000 in nonaccrual impaired troubled debt restructured loans. As of December 31, 2019, there were no defaulted troubled debt restructured loans, as all troubled debt restructured loans were current with respect to their associated forbearance agreements. There were also no defaults on troubled debt restructured loans within twelve months of restructure during 2019. The recorded investments in troubled debt restructured loans at March 31, 2020 and December 31, 2019 are as follows: (Dollars in thousands) Pre-Modification Post-Modification March 31, 2020 Outstanding Recorded Investment Outstanding Recorded Investment Recorded Investment Commercial and industrial $ 8 $ 8 $ 7 Commercial real estate $ 1,214 $ 1,115 $ 440 Commercial real estate - construction 40 40 39 Residential mortgage 689 687 495 $ 1,951 $ 1,850 $ 981 (Dollars in thousands) Pre-Modification Post-Modification December 31, 2019 Outstanding Recorded Investment Outstanding Recorded Investment Recorded Investment Commercial and industrial $ 3 $ 3 $ 3 Commercial real estate 2,562 2,463 1,705 Commercial real estate - construction 40 40 40 Residential mortgage 677 675 490 $ 3,282 $ 3,181 $ 2,238 The Coronavirus Aid, Relief, and Economic Security (“CARES”) Act, along with a joint agency statement issued by banking agencies, provides that short-term modifications made in response to COVID-19 do not need to be accounted for as troubled debt restructurings. As of March 31, 2020, Mid Penn had provided loan modifications meeting the CARES Act qualifications to 482 borrowers with aggregate loans outstanding of $220,576,000. Depending upon the specific needs and circumstances affecting each borrower, the majority of these modifications range from deferrals of both principal and interest payments for three to six months, or borrowers reverting to interest-only payments for a period of three to six months. Interest will continue to accrue on loans modified under the CARES Act during the deferral period. Mid Penn remains in communication with each of these borrowers to assess the ongoing credit status of the borrowers, and may make further adjustments to a borrower’s modification at some future time if warranted for the specific situation. See Note 13, COVID-19 Pandemic Implications, for more information. The following tables provide activity for the accretable yield of acquired impaired loans from the Phoenix Bancorp, Inc. (March 2015), Scottdale (January 2018), and First Priority (July 2018) acquisitions for the three months ended March 31, 2020 and 2019. (Dollars in thousands) Three Months Ended March 31, 2020 2019 Accretable yield, beginning of period $ 89 $ 309 Accretable yield amortized to interest income (17 ) (55 ) Accretable yield, end of period $ 72 $ 254

Leases

Leases	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Leases	(5) Leases On January 1, 2019, Mid Penn adopted ASU No. 2016-02, Leases As of the January 1, 2019 adoption date, Mid Penn leased twenty-four branch locations under non-cancelable operating leases, which expire at various dates through the year ending December 31, 2035. Three of Mid Penn’s operating leases are with related parties. Subsequent to the adoption of Topic 842, Mid Penn entered into a lease agreement for one facility under a non-cancelable finance lease, which commenced March 1, 2019 and expires February 28, 2039. In 2016, Mid Penn entered into two subleasing agreements with unrelated parties on one of its properties under an operating lease. Both subleases included escalation clauses. The first sublease agreement began on April 1, 2016, while the second sublease began on July 1, 2016. One sublease was terminated during the first quarter of 2019 due to the bankruptcy of the tenant. The remaining sublease ends on March 31, 2021. Operating and finance lease right-of-use assets, as well as operating lease liabilities, are presented as separate line items on the Consolidated Balance Sheet, while finance lease liabilities are classified as a component of long term debt. Mid Penn has elected not to include short-term leases (i.e., leases with initial terms of twelve months or less) or equipment leases (deemed immaterial) on the Consolidated Balance Sheet. There were no sale and leaseback transactions, leveraged leases, or leases that had not commenced as of March 31, 2020. Below is a summary of the operating and finance lease right-of-use assets and related lease liabilities, as well as the weighted average lease term (in years) and weighted average discount rate for each of the lease classifications as of March 31, 2020 and December 31, 2019. (Dollars in thousands) March 31, 2020 December 31, 2019 Operating Leases Finance Lease Operating Leases Finance Lease Right of use asset $ 10,999 $ 3,402 $ 11,442 $ 3,447 Lease liability $ 12,070 $ 3,530 $ 12,544 $ 3,551 Weighted average remaining lease term (in years) 8.58 18.92 8.64 19.17 Weighted average discount rate 3.33 % 3.81 % 3.33 % 3.81 % A summary of lease costs during the three months ended March 31, 2020 and 2019 are presented below. Interest expense on finance lease liabilities is included in other interest expense, while all other lease costs are included in occupancy expense on Mid Penn’s Consolidated Statements of Income. (Dollars in thousands) Three Months Ended March 31, 2020 March 31, 2019 Finance lease cost: Amortization of right-of-use asset $ 45 $ 15 Interest expense on lease liability 34 11 Total finance lease cost 79 26 Operating lease cost 528 515 Short-term and equipment lease cost 9 28 Variable lease cost — — Sublease income (6 ) (5 ) Total lease costs $ 610 $ 564 A summary of cash paid for amounts included in the measurement of lease liabilities is presented below. (Dollars in thousands) Three Months Ended March 31, 2020 March 31, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from finance leases $ 34 $ 11 Operating cash flows from operating leases 544 542 Financing cash flows from finance leases 21 15 A maturity analysis of operating and finance lease liabilities and a reconciliation of the undiscounted cash flows to the total operating and finance lease liability amounts is presented below. (Dollars in thousands) March 31, 2020 Operating Leases Finance Lease Lease payments due: Within one year $ 1,561 $ 163 After one but within two years 1,868 216 After two but within three years 1,824 217 After three but within four years 1,572 217 After four but within five years 1,512 252 After five years 5,585 3,992 Total undiscounted cash flows 13,922 5,057 Discount on cash flows (1,852 ) (1,527 ) Total lease liability $ 12,070 $ 3,530

Fair Value Measurement

Fair Value Measurement	3 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurement	( 6 ) Fair Value Measurement Fair value measurement and disclosure guidance defines fair value as the price that would be received to sell the asset or transfer the liability in an orderly transaction (that is, not a forced liquidation or distressed sale) between market participants at the measurement date under current market conditions. This guidance provides additional information on determining when the volume and level of activity for the asset or liability has significantly decreased. Information on identifying circumstances when a transaction may not be considered orderly is also included within the guidance. Fair value measurement and disclosure guidance provides a list of factors that a reporting entity should evaluate to determine whether there has been a significant decrease in the volume and level of activity for the asset or liability in relation to normal market activity for the asset or liability. When the reporting entity concludes there has been a significant decrease in the volume and level of activity for the asset or liability, further analysis of the information from that market is needed and significant adjustments to the related prices may be necessary to estimate fair value in accordance with the fair value measurement and disclosure guidance. This guidance clarifies that when there has been a significant decrease in the volume and level of activity for the asset or liability, some transactions may not be orderly. In those situations, the entity must evaluate the weight of the evidence to determine whether the transaction is orderly. The guidance provides a list of circumstances that may indicate that a transaction is not orderly. A transaction price that is not associated with an orderly transaction is given little, if any, weight when estimating fair value. Inputs to valuation techniques refer to the assumptions that market participants would use in measuring the fair value of an asset or liability. Inputs may be observable, meaning those that reflect the assumptions market participants would use in pricing the asset or liability developed based on market data obtained from independent sources, or unobservable, meaning those that reflect the reporting entity’s own belief about the assumptions market participants would use in pricing the asset or liability based upon the best information available in the circumstances. Fair value measurement and disclosure guidance establishes a fair value hierarchy for valuation inputs that gives the highest priority to quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. An asset’s or liability’s placement in the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement or disclosure. The fair value hierarchy is as follows: Level 1 Inputs - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 Inputs - Quoted prices in markets that are not active, or inputs that are observable either directly or indirectly, for substantially the full term of the asset or liability; Level 3 Inputs - Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity). A description of the valuation methodologies used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy, is set forth below. There were no transfers of assets between fair value Level 1 and Level 2 during the three months ended March 31, 2020 and 2019. The following tables illustrate the assets measured at fair value on a recurring basis segregated by hierarchy fair value levels. Fair value measurements at March 31, 2020 using: (Dollars in thousands) Total carrying value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Assets: March 31, 2020 (Level 1) (Level 2) (Level 3) Available-for-sale securities: Mortgage-backed U.S. government agencies 3,662 — 3,662 — State and political subdivision obligations 16,118 — 16,118 — Corporate debt securities 7,640 — 7,640 — Other assets: Equity securities 515 515 — — Total $ 27,935 $ 515 $ 27,420 $ — Fair value measurements at December 31, 2019 using: (Dollars in thousands) Total carrying value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Assets: December 31, 2019 (Level 1) (Level 2) (Level 3) Available-for-sale securities: U.S. government agencies $ 22,830 $ — $ 22,830 $ — Mortgage-backed U.S. government agencies 12,890 — 12,890 — State and political subdivision obligations 30 — 30 — Corporate debt securities 1,259 — 1,259 — Other assets: Equity securities 507 507 — — Total $ 37,516 $ 507 $ 37,009 $ — Certain financial assets and financial liabilities are measured at fair value on a nonrecurring basis; that is, the instruments are not measured at fair value on an ongoing basis, but are subject to fair value adjustments in certain circumstances (for example, when there is evidence of impairment). The following tables illustrate the assets measured at fair value on a nonrecurring basis segregated by hierarchy fair value levels. Fair value measurements at March 31, 2020 using: (Dollars in thousands) Total carrying value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Assets: March 31, 2020 (Level 1) (Level 2) (Level 3) Impaired Loans $ 727 $ — $ — $ 727 Foreclosed Assets Held for Sale 122 — — 122 Fair value measurements at December 31, 2019 using: (Dollars in thousands) Total carrying value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Assets: December 31, 2019 (Level 1) (Level 2) (Level 3) Impaired Loans $ 271 $ — $ — $ 271 Foreclosed Assets Held for Sale 122 — — 122 The following tables present additional quantitative information about assets measured at fair value on a nonrecurring basis and for which Mid Penn has utilized Level 3 inputs to determine the fair value. (Dollars in thousands) Quantitative Information about Level 3 Fair Value Measurements March 31, 2020 Fair Value Estimate Valuation Technique Unobservable Input Range Weighted Average Impaired Loans $ 727 Appraisal of collateral (a), (b) Appraisal adjustments (b) 1% - 86% 20% Foreclosed Assets Held for Sale 122 Appraisal of collateral (a), (b) Appraisal adjustments (b) 8% - 27% 16% (Dollars in thousands) Quantitative Information about Level 3 Fair Value Measurements December 31, 2019 Fair Value Estimate Valuation Technique Unobservable Input Range Weighted Average Impaired Loans $ 271 Appraisal of collateral (a), (b) Appraisal adjustments (b) 26% - 85% 36% Foreclosed Assets Held for Sale 122 Appraisal of collateral (a), (b) Appraisal adjustments (b) 8% - 27% 16% (a) Fair value is generally determined through independent appraisals of the underlying collateral, which generally includes various Level 3 inputs which are not observable. (b) Appraisals may be adjusted downward by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range of liquidation expenses and other appraisal adjustments are presented as a percent of the appraisal. Higher downward adjustments are caused by negative changes to the collateral or conditions in the real estate market, actual offers or sales contracts received, or age of the appraisal. There were no changes in unrealized gains and losses included in other comprehensive income for the three months ended March 31, 2020 related to Level 3 recurring fair value measurements as Mid Penn has no assets measured at fair value on a Level 3 recurring basis. Mid Penn uses the following methodologies and assumptions to estimate the fair value of certain assets and liabilities. Securities: The fair value of securities classified as available for sale is determined by obtaining quoted market prices on nationally recognized securities exchanges (Level 1), or matrix pricing (Level 2), which is a mathematical technique used widely in the industry to value debt securities without relying exclusively on quoted market prices for the specific securities, but rather, relying on the securities’ relationship to other benchmark quoted prices. Impaired Loans (included in “Net Loans and Leases” in the following tables): All performing troubled debt restructured loans and loans classified as nonaccrual are deemed to be impaired, and all of these loans are considered collateral dependent; therefore, all of Mid Penn’s impaired loans, whether reporting a specific allowance allocation or not, are considered collateral dependent. It is Mid Penn’s policy to obtain updated third party valuations on all impaired loans collateralized by real estate within 30 days of the credit being classified as substandard nonaccrual. Prior to receipt of the updated real estate valuation, Mid Penn will use existing real estate valuations to determine any potential allowance for loan loss issues, and will update the allowance impact calculation upon receipt of the updated real estate valuation. In some instances Mid Penn is not holding real estate as collateral and is relying on business assets (personal property) for repayment. In these circumstances a collateral inspection is performed by Mid Penn personnel to determine an estimated value. The value is based on net book value, as provided by the financial statements, and discounted accordingly based on determinations made by management. Occasionally, Mid Penn will employ an outside service to provide a fair estimate of value based on auction sales or private sales. Management reviews the estimates of these third parties and discounts them accordingly based on management’s judgment, if deemed necessary. Mid Penn considers the estimates used in its impairment analysis to be Level 3 inputs. Mid Penn actively monitors the values of collateral on impaired loans. This monitoring may require the modification of collateral values, either in a positive or negative way, due to the passage of time or some other change in one or more valuation inputs. Collateral values for impaired loans will be reassessed by management at least every 12 months for possible revaluation by an independent third party. Foreclosed Assets Held for Sale: Certain assets included in foreclosed assets held for sale are carried at fair value and accordingly is presented as measured on a non-recurring basis. Values are estimated using Level 3 inputs, based on appraisals that consider the sales prices of property in the proximate vicinity. The following table summarizes the carrying value and fair value of financial instruments at March 31, 2020 and December 31, 2019. (Dollars in thousands) March 31, 2020 December 31, 2019 Carrying Fair Carrying Fair Value Value Value Value Financial assets: Cash and cash equivalents $ 140,758 $ 140,758 $ 139,030 $ 139,030 Available-for-sale investment securities 27,420 27,420 37,009 37,009 Held-to-maturity investment securities 167,963 170,399 136,477 137,476 Equity securities 515 515 507 507 Loans held for sale 15,534 15,793 8,422 8,630 Net loans and leases 1,788,135 1,855,681 1,753,241 1,789,402 Restricted investment in bank stocks 4,555 4,555 4,902 4,902 Accrued interest receivable 8,786 8,786 2,810 2,810 Financial liabilities: Deposits $ 1,973,281 1,984,080 $ 1,912,394 $ 1,916,624 Long-term debt (a) 19,834 21,774 29,352 30,216 Subordinated debt 42,059 40,578 27,070 25,273 Accrued interest payable 2,478 2,478 2,208 2,208 (a) Long-term debt excludes finance lease obligations. The Bank’s outstanding and unfunded credit commitments and financial standby letters of credit were deemed to have no significant fair value as of March 31, 2020 and December 31, 2019. The following tables present the carrying amount, fair value, and placement in the fair value hierarchy of Mid Penn’s financial instruments as of March 31, 2020 and December 31, 2019. Carrying values approximate fair values for cash and cash equivalents, restricted investment in bank stocks, accrued interest receivable and payable, and short-term borrowings. Other than cash and cash equivalents, which are considered Level 1 Inputs and mortgage servicing rights, which are Level 3 Inputs, these instruments are Level 2 Inputs. These tables exclude financial instruments for which the carrying amount approximates fair value, not previously disclosed. Fair Value Measurements Quoted Prices in Active Markets Significant (Dollars in thousands) for Identical Assets Significant Other Unobservable Carrying or Liabilities Observable Inputs Inputs March 31, 2020 Amount Fair Value (Level 1) (Level 2) (Level 3) Financial instruments - assets Held-to-maturity investment securities $ 167,963 $ 170,399 $ — $ 170,399 $ — Loans held for sale $ 15,534 $ 15,793 — 15,793 — Net loans and leases 1,788,135 1,855,681 — — 1,855,681 Financial instruments - liabilities Deposits $ 1,973,281 $ 1,984,080 $ — $ 1,984,080 $ — Long-term debt (a) 19,834 21,774 — 21,774 — Subordinated debt 42,059 40,578 — 40,578 — Fair Value Measurements Quoted Prices in Active Markets Significant (Dollars in thousands) for Identical Assets Significant Other Unobservable Carrying or Liabilities Observable Inputs Inputs December 31, 2019 Amount Fair Value (Level 1) (Level 2) (Level 3) Financial instruments - assets Held-to-maturity investment securities $ 136,477 $ 137,476 $ — $ 137,476 $ — Loans held for sale 8,422 8,630 — 8,630 — Net loans and leases 1,753,241 1,789,402 — — 1,789,402 Financial instruments - liabilities Deposits $ 1,912,394 $ 1,916,624 $ — $ 1,916,624 $ — Long-term debt (a) 29,352 30,216 — 30,216 — Subordinated debt 27,070 25,273 — 25,273 — (a) Long-term debt excludes finance lease obligations.

Guarantees and Commitments

Guarantees and Commitments	3 Months Ended
	Mar. 31, 2020
Commitments And Contingencies Disclosure [Abstract]
Guarantees and Commitments	( 7 ) Guarantees and Commitments Guarantees In the normal course of business, Mid Penn makes various commitments and incurs certain contingent liabilities which are not reflected in the accompanying consolidated financial statements. The commitments include various guarantees and commitments to extend credit. Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Mid Penn evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary upon extension of credit, is based on management’s credit evaluation of the customer. Standby letters of credit and financial guarantees written are conditional commitments to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. Mid Penn had $19,758,000 and $26,574,000 of standby letters of credit outstanding as of March 31, 2020 and December 31, 2019, respectively. Mid Penn does not anticipate any losses because of these transactions. The amount of the liability as of March 31, 2020 and December 31, 2019 for payment under standby letters of credit issued was not material. Commitments During the second quarter of 2018, Mid Penn entered into a commitment to purchase an additional limited partnership interest in a low-income housing project to construct thirty-seven apartments and common amenities in Dauphin County, Pennsylvania. All of the units are intended to qualify for Federal Low-Income Housing Tax Credits (“LIHTCs”) as provided for in Section 42 of the Internal Revenue Code of 1986, as amended. Mid Penn’s limited partner capital contribution commitment is $7,579,000, which will be paid in installments over the course of construction of the low-income housing facilities. Each installment payment is conditional upon both Mid Penn’s review and approval of the installment payment certificate and continued compliance with the terms of the original partnership agreement. The investment in the limited partnership will be reported in other assets on the Consolidated Balance Sheet and will be amortized over a ten year period once the facilities become operational and begin to be occupied. The project has been conditionally awarded $861,000 in annual LIHTCs by the Pennsylvania Housing Finance Agency, with a total anticipated LIHTC amount of $8,613,000 to be awarded to Mid Penn over the ten year amortization period. Mid Penn’s commitment to initiate investments in the limited partnership interest was conditional upon (i) the review and approval of all closing documents, (ii) an opinion letter for tax counsel to the Partnership that the project qualifies for the LIHTCs, and (iii) review and approval by Mid Penn of other documents it deemed necessary. All such initial conditions were satisfied and Mid Penn began funding the investment during 2018 and the investment is expected to be fully funded in 2020. During the fourth quarter of 2019, the units were substantially complete and met the occupancy requirements necessary to begin recognizing the related amortization and tax credits using the cost amortization method over a ten year period. The total investment in this limited partnership, net of amortization, was $7,250,000 and $7,249,000 on March 31, 2020 and December 31, 2019, respectively, and was included in the reported balance of other assets on the Consolidated Balance Sheet. Litigation Mid Penn is subject to lawsuits and claims arising out of its normal conduct of business. In the opinion of management, after consultation with legal counsel, the ultimate disposition of these matters is not expected to have a material adverse effect on the consolidated financial condition of Mid Penn.

Long-term Debt

Long-term Debt	3 Months Ended
	Mar. 31, 2020
Maturities Of Long Term Debt [Abstract]
Long-term Debt	(8) Long-term Debt As a member of the FHLB, the Bank can access a number of credit products which are utilized to provide liquidity. As of March 31, 2020 and December 31, 2019, the Bank had long-term debt outstanding in the amount of $23,364,000 and $32,903,000, respectively, consisting of FHLB fixed rate instruments, and a finance lease obligation executed during the first quarter of 2019. The FHLB fixed rate instruments are secured under the terms of a blanket collateral agreement with the FHLB consisting of FHLB stock and qualifying Mid Penn loan receivables, principally real estate secured loans. Mid Penn also obtains letters of credit from the FHLB to secure certain public fund deposits of municipality and school district customers who agree to use of the FHLB letters of credit. These FHLB letter of credit commitments totaled $169,636,000 as of March 31, 2020 and $169,051,000 as of December 31, 2019. The following table presents a summary of long-term debt as of March 31, 2020 and December 31, 2019. (Dollars in thousands) March 31, 2020 December 31, 2019 FHLB fixed rate instruments: Due June 2020, 1.72% $ — $ 2,000 Due July 2020, 2.45% 5,000 5,000 Due August 2020, 3.05% 5,000 5,000 Due September 2020, 2.38% — 2,500 Due October 2020, 3.06% 5,000 5,000 Due November 2020, 2.32% — 3,000 Due December 2020, 1.78% — 2,000 Due December 2020, 2.31% 3,000 3,000 Due August 2026, 4.80% 1,788 1,846 Due February 2027, 6.71% 46 47 Less: fair value adjustments on debt assumed in acquisitions — (41 ) Total FHLB fixed rate instruments 19,834 29,352 Lease obligations included in long-term debt 3,530 3,551 Total long-term debt $ 23,364 $ 32,903 Mid Penn prepaid $9,500,000 of FHLB fixed rate instruments originally due in 2020 and recognized a prepayment penalty of $63,000 that is included in other expenses on the Consolidated Statement of Income for the three months ended March 31, 2020. No prepayment penalties were recognized during the three months ended March 31, 2019.

Subordinated Debt

Subordinated Debt	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Subordinated Debt	( 9 ) Subordinated Debt Subordinated Debt Issued March 2020 On March 20, 2020, Mid Penn entered into agreements with accredited investors who purchased $15,000,000 aggregate principal amount of Mid Penn Subordinated Notes due 2030 (the “2020 Notes”). The 2020 Notes are intended to be treated as Tier 2 capital for regulatory capital purposes. The 2020 Notes bear interest at a rate of 4.0% per year for the first five years and then float at the Wall Street Journal’s Prime Rate, provided that the interest rate applicable to the outstanding principal balance during the period the 2020 Notes are floating will at no time be less than 4.25%. Interest will be payable semi-annually in arrears on June 30 and December 30 of each year, beginning on June 30, 2020, for the first five years after issuance and will be payable quarterly in arrears thereafter on March 30, June 30, September 30 and December 30. The 2020 Notes will mature on March 30, 2030 and are redeemable in whole or in part, without premium or penalty, at any time on or after March 30, 2025 and prior to March 30, 2030. Additionally, if all or any portion of the 2020 Notes cease to be deemed Tier 2 Capital, Mid Penn may redeem, on any interest payment date, all or part of the 2020 Notes. In the event of a redemption described in the previous sentence, Mid Penn will redeem the 2020 Notes at 100% of the principal amount of the 2020 Notes, plus accrued and unpaid interest thereon to but excluding the date of redemption. Holders of the 2020 Notes may not accelerate the maturity of the 2020 Notes, except upon the bankruptcy, insolvency, liquidation, receivership or similar event of Mid Penn or Mid Penn Bank, its principal banking subsidiary. Related parties held $1,700,000 of the 2020 Notes as of March 31, 2020. Subordinated Debt Assumed July 2018 with the First Priority Acquisition On July 31, 2018, Mid Penn completed its acquisition of First Priority and assumed $9,500,000 of Subordinated Notes (the “First Priority Notes”). In accordance with purchase accounting principles, the First Priority Notes were assigned a fair value premium of $247,000, which is amortized through interest expense until the maturity date of November 30, 2025. The First Priority Notes are intended to be treated as Tier 2 capital for regulatory reporting purposes. The First Priority Notes agreements were entered into by First Priority, on November 13, 2015, with five accredited investors pursuant to which First Priority issued subordinated notes totaling $9,500,000. The First Priority Notes have a maturity date of November 30, 2025, and bear interest at a fixed rate of 7.00% per annum. The First Priority Notes are non-callable for an initial period of five years and include provisions for redemption pricing between 101.5% and 100.5% of the liquidation value if called after five years but prior to the stated maturity date. Subordinated Debt Issued December 2017 On December 19, 2017, Mid Penn entered into agreements with investors to purchase $10,000,000 aggregate principal amount of its Subordinated Notes due 2028 (the “2017 Notes”). The 2017 Notes are intended to be treated as Tier 2 capital for regulatory capital purposes. The offering closed in December 2017. The 2017 Notes bear interest at a rate of 5.25% per year for the first five years and then float at the Wall Street Journal’s Prime Rate plus 0.50%, provided that the interest rate applicable to the outstanding principal balance will at no times be less than 5.0%. Interest is payable semi-annually in arrears on January 15 and July 15 of each year, beginning on July 15, 2018, for the first five years after issuance and will be payable quarterly in arrears thereafter on January 15, April 15, July 15, and October 15. The 2017 Notes will mature on January 1, 2028 and are redeemable in whole or in part, without premium or penalty, at any time on or after December 21, 2022, and prior to January 1, 2028. Additionally, Mid Penn may redeem the 2017 Notes in whole at any time, or in part from time to time, upon at least 30 days’ notice if: (i) a change or prospective change in law occurs that could prevent Mid Penn from deducting interest payable on the 2017 Notes for U.S. federal income tax purposes; (ii) an event occurs that precludes the 2017 Notes from being recognized as Tier 2 capital for regulatory capital purposes; or (iii) Mid Penn becomes required to register as an investment company under the Investment Company Act of 1940, as amended. In the event of a redemption described in the previous sentence, Mid Penn will redeem the 2017 Notes at 100% of the principal amount of the 2017 Notes, plus accrued and unpaid interest thereon to but excluding the date of redemption. Holders of the 2017 Notes may not accelerate the maturity of the 2017 Notes, except upon the bankruptcy, insolvency, liquidation, receivership or similar event of Mid Penn or Mid Penn Bank, its principal banking subsidiary. Related parties held $1,450,000 of the 2017 Notes as of March 31, 2020 and December 31, 2019. Subordinated Debt Issued December 2015 On December 9, 2015, Mid Penn sold $7,500,000 aggregate principal amount of Subordinated Debt (the “2015 Notes”) due 2025. The 2015 Notes are treated as Tier 2 capital for regulatory capital purposes. The 2015 Holders of the 2015 Notes may not accelerate the maturity of the 2015 Notes, except upon Mid Penn’s or Mid Penn Bank’s bankruptcy, insolvency, liquidation, receivership or similar event. Related parties held $1,930,000 of the 2015 Notes as of March 31, 2020 and December 31, 2019. ASC Subtopic 835-30, Simplifying the Presentation of Debt Issuance Costs

Defined Benefit Plans

Defined Benefit Plans	3 Months Ended
	Mar. 31, 2020
Defined Benefit Pension Plans And Defined Benefit Postretirement Plans Disclosure [Abstract]
Defined Benefit Plans	( 10 ) Defined Benefit Plans Mid Penn has an unfunded noncontributory defined benefit retirement plan for directors. The plan provides defined benefits based on years of service. Mid Penn also sponsors a defined benefit healthcare plan that provides post-retirement medical benefits and life insurance to qualifying full-time employees. These healthcare and life insurance plans are noncontributory and each plan uses a December 31 measurement date. As a result of the acquisition of Scottdale, Mid Penn has assumed a noncontributory defined benefit pension plan covering certain former employees of Scottdale. Mid Penn estimates that it will contribute $200,000 to the defined benefit pension plan during 2020. A December 31 measurement date for the plan is used. The components of net periodic benefit costs from these defined benefit plans are as follows: Three Months Ended March 31, (Dollars in thousands) Pension Benefits Other Benefits 2020 2019 2020 2019 Service cost $ 20 $ 36 — $ 1 Interest cost 45 65 — 4 Expected return on plan assets (68 ) (63 ) — — Amortization (accretion) of prior service cost — — (5 ) (5 ) Amortization of net (gain) or loss — (15 ) — — Net periodic benefit (income) expense $ (3 ) $ 23 $ (5 ) $ — Service costs are reported as a component of salaries and employee benefits on the Consolidated Statements of Income, while interest costs, expected return on plan assets, amortization (accretion) of prior service cost, and amortization of (gain) loss are reported as a component of other income.

Common Stock

Common Stock	3 Months Ended
	Mar. 31, 2020
Common Stock Number Of Shares Par Value And Other Disclosures [Abstract]
Common Stock	(1 1 ) Common Stock Treasury Stock Repurchase Program During the first quarter of 2020, Mid Penn announced the adoption of a treasury stock repurchase program authorizing the repurchase of up to $15,000,000 of Mid Penn’s outstanding common stock, which represents approximately 8.7% of the outstanding shares based on Mid Penn’s closing stock price on March 31, 2020 and shares outstanding as of March 31, 2020. Mid Penn intends to conduct any repurchases through open market transactions (which may be by means of a trading plan adopted under SEC Rule 10b5-1) or in privately negotiated transactions. Any repurchases under the program will be made at the discretion of management and subject to market conditions and other factors. There is no guarantee as to the exact number of shares that Mid Penn may repurchase. The repurchase plan became effective March 19, 2020 and is authorized to continue through March 19, 2021, unless otherwise extended by Mid Penn’s Board of Directors. The repurchase plan may be modified, suspended or terminated at any time, in Mid Penn’s discretion, based upon a number of factors, including liquidity, market conditions, the availability of alternative investment opportunities and other factors Mid Penn deems appropriate. The repurchase program does not obligate Mid Penn to repurchase any shares. As of March 31, 2020, Mid Penn had not repurchased any shares of common stock under this repurchase program. Authorized Shares At the May 14, 2019 annual shareholder meeting, Mid Penn shareholders approved an amendment to the Articles of Incorporation to increase the number of authorized shares of common stock from 10,000,000 shares to 20,000,000 shares. Restricted Stock Plan On May 6, 2014, Mid Penn shareholders approved the 2014 Restricted Stock Plan (the “Plan”), which authorizes the issuance of awards that shall not exceed, in the aggregate, 100,000 shares of common stock. Awards under the Plan are limited to employees and directors of the Corporation, and the recipients are selected by the Compensation Committee of the Board of Directors, to advance the best interest of Mid Penn and its shareholders. Share-based compensation expense relating to restricted stock is recognized on a straight-line basis over the vesting periods of the awards and is a component of salaries and benefits expense. As of March 31, 2020, a total of 57,655 restricted shares were granted under the Plan, of which 2,446 shares were forfeited and available for reissuance, 27,270 shares were vested, and the remaining 27,939 shares were unvested. One hundred shares were forfeited due to a voluntary termination of an employee during the three months ended March 31, 2020, while no shares were forfeited during the three months ended March 31, 2019. The Plan shares granted and vested resulted in $96,000 in share-based compensation expense for the three months ended March 31, 2020, while $80,000 of share-based compensation expense was recorded for the three months ended March 31, 2019.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2020
New Accounting Pronouncement Or Change In Accounting Principle Retrospective Adjustments [Abstract]
Recent Accounting Pronouncements	(1 2 ) Recent Accounting Pronouncements Accounting Standards Adopted in 2020 ASU 2018-15: The FASB issued ASU 2018-15, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract This ASU requires an entity in a cloud computing arrangement (i.e., hosting arrangement) that is a service contract to follow the internal-use software guidance in ASC 350-40 to determine which implementation costs to capitalize as assets or expense as incurred. Capitalized implementation costs should be presented in the same line item on the balance sheet as amounts prepaid for the hosted service, if any (generally as an “other asset”). The capitalized costs will be amortized over the term of the hosting arrangement, with the amortization expense being presented in the same income statement line item as the fees paid for the hosted service. ASU 2018-15 is effective for interim and annual reporting periods beginning after December 15, 2019; early adoption is permitted. Mid Penn adopted ASU 2018-15 effective January 1, 2020 on a prospective basis. ASU 2018-15 did not have a material impact on the results of operations. ASU 2018-13: The FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement This ASU, issued as part of the FASB’s disclosure framework project to improve the effectiveness of disclosures in financial statements, amends the disclosure requirements related to recurring and nonrecurring fair value measurements by removing, modifying, and adding certain disclosures. As a result of this ASU, several disclosures were removed from Topic 820, including: (i) disclosure of the valuation process for Level 3 fair value measurements, and (ii) amounts of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy. However, some additional disclosures are required as a result of this ASU, including the requirement to disclose the changes in unrealized gains and losses included in other comprehensive income for the period related to Level 3 recurring fair value measurements, as well as the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. Mid Penn adopted ASU 2018-13 effective January 1, 2020 on a prospective basis. The adoption of this ASU resulted in disclosure changes only and did not impact Mid Penn’s overall financial condition. Accounting Standards Pending Adoption ASU 2016-13 : The FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, as further amended . The ASU requires credit losses on most financial assets measured at amortized cost and certain other instruments to be measured using an expected credit loss model (referred to as the current expected credit loss (“CECL”) model). Under this model, entities will estimate credit losses over the entire contractual term of the instrument (considering estimated prepayments, but not expected extensions or modifications unless reasonable expectation of a troubled debt restructuring exists) from the date of initial recognition of that instrument. The ASU also replaces the current accounting model for purchased credit impaired loans and debt securities. The allowance for purchased financial assets with a more-than insignificant amount of credit deterioration since origination (“PCD assets”) should be determined in a similar manner to other financial assets measured on an amortized cost basis. However, upon initial recognition, the allowance is added to the purchase price (“gross up approach”) to determine the initial amortized cost basis. The subsequent accounting for PCD financial assets is the same expected loss model described above. Further, the ASU made certain targeted amendments to the existing impairment model for available-for-sale debt securities. For an AFS debt security for which there is neither the intent nor a more-likely-than-not requirement to sell, an entity will record credit losses as an allowance rather than a write-down of the amortized cost basis. Certain incremental disclosures are required. Subsequently, the FASB issued ASU 2018-19, ASU 2019-04, ASU 2019-05, ASU 2019-10, and ASU 2019-11 to clarify, improve, or defer the adoption of ASU 2016-13. In October 2019, the FASB issued ASU 2019-10 which deferred the implementation date of ASU 2016-13 for smaller reporting companies (SRCs) until January 1, 2023. The effective date for larger SEC filers would remain unchanged at January 1, 2020. Mid Penn qualifies as an SRC as of the most recent measurement date of June 30, 2019; therefore, Mid Penn has chosen to delay the adoption of ASU 2016-13. Mid Penn is currently evaluating the details of this ASU and the impact the guidance will have on Mid Penn’s consolidated financial statements. Mid Penn expects that it is possible that the ASU may result in an increase in the allowance for credit losses resulting from the change to expected losses for the estimated life of the financial asset, including an allowance for debt securities. The amount of the change in the allowance for credit losses, if any, resulting from the new guidance will be impacted by the portfolio composition and asset quality at the adoption date, as well as economic conditions and forecasts at the time of adoption. Mid Penn will continue to collect the required data elements needed to perform the calculation in advance of the January 1, 2023 adoption date. ASU 2018-14: The FASB issued ASU 2018-14, Compensation – Retirement Benefits – Defined Benefit Plans – General (Subtopic 715-20): Disclosure Framework – Changes to the Disclosure Requirements for Defined Benefit Plans This ASU, issued as part of the FASB’s disclosure framework project to improve the effectiveness of disclosures in financial statements, amends the disclosure requirements related to defined benefit pension and other postretirement plans by removing and adding certain disclosures. The ASU is effective for public business entities for fiscal years ending after December 15, 2020. Early adoption is permitted. As a result of this ASU, several disclosures were removed from Topic 715, including: (i) disclosures of the amounts in accumulated comprehensive income expected to be recognized as components of net periodic benefit cost over the next fiscal year, and (ii) the effects of a one-percentage point change in the assumed health care cost trend rates on the aggregate of service and interest cost components of net periodic postretirement health care benefit costs. However, some additional disclosures will be required as a result of this ASU, including the requirement to disclose an explanation for significant gains and losses related to changes in the benefit obligation for the period. Mid Penn is currently evaluating the impact of this ASU on our current disclosures. The adoption of this standard will result in disclosure changes only and will not impact Mid Penn’s overall financial condition.

COVID-19 Pandemic Implications

COVID-19 Pandemic Implications	3 Months Ended
	Mar. 31, 2020
Risks And Uncertainties [Abstract]
COVID-19 Pandemic Implications	COVID-19 Pandemic Implications On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency due the Novel Coronavirus (“COVID-19”), a new coronavirus strain originating in Wuhan, China. On March 11, 2020, the WHO classified the coronavirus as a pandemic based on the rapid increase in exposure globally. To curtail the spread of the virus, beginning March 17, 2020, Mid Penn temporarily closed all bank branch lobbies. Our tellers continue to work providing access to customers through drive-through banking services and night depositories. Services that cannot be performed through drive-through (i.e. business cash orders, loan closings and new account openings) are accommodated in the branches by appointment. We are continuously cleaning bank branches during business hours with disinfecting wipes to sanitize all facets of our common areas, including door handles, work stations, ATM’s and service counters. We have mandated that all branch employees who handle cash use latex gloves when doing so, and we are requiring all employees to use hand sanitizer after each transaction and wash their hands with soap and hot water several times every hour. Additionally, employees having face-to-face interaction with customers are required to wear a mask. Importantly, we maintain appropriate social distancing standards when individuals are required by their job duties to be in the same branch or administrative location. On March 27, 2020, President Trump signed the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act into law. The CARES Act established several new temporary U.S. Small Business Administration (“SBA”) loan programs to assist U.S. small businesses through the COVID-19 pandemic. One of the new loan programs is the Paycheck Protection Program (“PPP”), an expansion of the SBA’s 7(a) loan program and the Economic Injury Disaster Loan Program. The Paycheck Protection Program provides loans to small businesses who were affected by economic conditions as a result of COVID-19 to provide cash flow assistance to employers who maintain their payroll (including healthcare and certain related expenses), mortgage interest, rent, leases, utilities and interest on existing debt during this emergency. Eligible borrowers need to make a good faith certification that the uncertainty of current economic conditions make requesting assistance necessary to support ongoing operations. Pursuant to the provisions of Section 1106 of the CARES Act, borrowers may apply to the Bank for loan forgiveness of all or a portion of the loan, subject to certain eligibility requirements and conditions. Through May 7, 2020, Mid Penn had received PPP loan funding approval for 3,552 business customers totaling $598,463,000, of which $587,543,000 had been disbursed to 3,282 business customers through the date of this filing. The remaining loans will be disbursed in the near future pending completion of the related loan documents. Related party loans account for $16,312,000 of the total loans disbursed through May 7, 2020. All PPP loans are 100% guaranteed by the Small Business Administration, and from the disbursements made through May 7, 2020, Mid Penn expects to receive approximately $19,893,000 in PPP loan processing fees under fee schedules as established by the SBA. On March 22, 2020, the federal financial institution regulatory agencies and the state banking regulators issued an interagency statement encouraging financial institutions to work constructively with borrowers affected by COVID-19 and providing additional information regarding loan modifications. Concurrently, the Financial Accounting Standards Board (FASB) released a statement indicating that the interagency guidance was developed in consultation with the FASB staff. The banking agencies encouraged financial institutions to work with borrowers, and indicated that they will not criticize institutions for doing so in a safe and sound manner, and will not direct supervised institutions to automatically categorize loan modifications as troubled debt restructurings (TDRs). The statement indicated that the agencies view prudent loan modification programs offered to financial institution customers affected by COVID-19 as positive and proactive actions that can manage or mitigate adverse impacts on borrowers, and lead to improved loan performance and reduced credit risk. Prior to this interagency guidance being issued, Mid Penn had proactively reached out to its borrowers to assess how the COVID-19 situation was impacting them, and was evaluating taking similar forbearance and payment deferral measures. In response to these customer outreaches and respectful of the interagency guidance, during the period of April 1, 2020 through May 7, 2020, Mid Penn has provided loan modifications to 479 borrowers with aggregate loans outstanding of $201,522,000. Depending upon the specific needs and circumstances affecting each borrower, the majority of these modifications range from deferrals of both principal and interest payments for three to six months, or borrowers reverting to interest-only payments for a period of three to six months. Interest will continue to accrue on loans modified under the CARES Act during the deferral period. Mid Penn remains in communication with each of these borrowers to assess the ongoing credit status of the borrowers, and may make further adjustments to a borrower’s modification at some future time if warranted for the specific situation. The full impact of the coronavirus continues to evolve as of the date of this report. As such, it is uncertain as to the full magnitude that the pandemic will have on the Corporation’s financial condition, liquidity, capital position, and future results of operations. In addition, the adverse economic effects of the coronavirus may lead to an increase in credit risk on the Corporation’s commercial and residential loan portfolios. Likewise, the Corporation is also monitoring the fluctuations in the markets as it pertains to interest rates and fair value of our investments for OTTI. Management is actively monitoring the global situation on its financial condition, liquidity, capital position, operations, industry, and workforce. Given the daily evolution of the coronavirus and the global responses to curb its spread, the Corporation is not able to estimate the effects of the coronavirus on its results of operations, financial condition, capital position, or liquidity for fiscal year 2020.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Investment Securities	Investment Securities Securities to be held for indefinite periods, but not intended to be held to maturity, are classified as available for sale and carried at fair value. Securities held for indefinite periods include securities that management intends to use as part of its asset and liability management strategy and that may be sold in response to liquidity needs, changes in interest rates, resultant prepayment risk, pledging requirements, and other factors related to effective portfolio management. Securities to be held to maturity are carried at amortized cost. For available-for-sale debt securities, realized gains and losses on dispositions are based on the difference between net proceeds and the amortized cost of the securities sold, using the specific identification method. Unrealized gains and losses on debt securities are based on the difference between the amortized cost and fair value of each security as of the respective reporting date. Unrealized gains and losses are credited or charged to other comprehensive income, whereas realized gains and losses flow through Mid Penn’s consolidated statement of income for the respective period. ASC Topic 320, Investments – Debt and Equity Securities In instances when a determination is made that other-than-temporary impairment exists but the Corporation does not intend to sell the debt security and it is not more likely than not that it will be required to sell the debt security prior to its anticipated recovery, this guidance changes the presentation and amount of the other-than-temporary impairment recognized in the income statement. The other-than-temporary impairment is separated into (a) the amount of the total other-than-temporary impairment related to a decrease in cash flows expected to be collected from the debt security (the credit loss) and (b) the amount of the total other-than-temporary impairment related to all other factors. The amount of the total other-than-temporary impairment related to the credit loss is recognized in earnings. The amount of the total other-than-temporary impairment related to all other factors is recognized in other comprehensive income.
Equity Securities	Equity Securities In accordance with Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities
Loans	Loans Loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at their outstanding unpaid principal balances, net of an allowance for loan losses and any deferred fees or costs. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the yield (interest income) of the related loans, generally being amortized over the contractual life of the loan. Premiums and discounts on purchased loans are amortized as adjustments to interest income using the effective yield method. The loan portfolio is segmented into commercial and consumer loans. Commercial loans consist of the following classes: commercial and industrial, commercial real estate, commercial real estate-construction and lease financing. Consumer loans consist of the following classes: residential mortgage loans, home equity loans and other consumer loans. For all classes of loans, the accrual of interest generally is discontinued when the contractual payment of principal or interest has become 90 days or more past due, or management has serious doubts about further collectability of principal or interest even though the loan is currently performing. A loan past due 90 days or more may remain on accrual status if it is in the process of collection and is either guaranteed or well secured. When a loan is placed on nonaccrual status, unpaid interest is credited to income. Interest received on nonaccrual loans, including impaired loans, is either applied against principal or reported as interest income, according to management’s judgment as to the collectability of principal. Nonaccrual loans may be restored to accrual status when the obligation is brought current, has performed in accordance with the contractual terms for a reasonable period of time (generally, at least nine consecutive months) and the ultimate collectability of the total contractual principal and interest is no longer in doubt. The past due status of all classes of loans receivable is determined based on contractual due dates for loan payments. Commercial and Industrial Loans Mid Penn originates commercial and industrial loans. Most of the Bank’s commercial and industrial loans have been extended to finance local and regional businesses and include short-term loans to finance machinery and equipment purchases, inventory, and accounts receivable. Commercial loans also involve the extension of revolving credit for a combination of equipment acquisitions and working capital in expanding companies. The maximum term for loans extended on machinery and equipment is based on the projected useful life of such machinery and equipment. Generally, the maximum term on non-mortgage lines of credit is one year. The loan-to-value ratio on such loans and lines of credit generally may not exceed 80 percent of the value of the collateral securing the loan. The Bank’s commercial business lending policy includes credit file documentation and analysis of the borrower’s character, capacity to repay the loan, the adequacy of the borrower’s capital and collateral, as well as an evaluation of conditions affecting the borrower. Analysis of the borrower’s past, present, and future cash flows is also an important aspect of the Bank’s current credit analysis. Nonetheless, such loans are believed to carry higher credit risk than other extensions of credit. Commercial and industrial loans typically are made on the basis of the borrower’s ability to make repayment from the cash flow of the borrower’s business. As a result, the availability of funds for the repayment of commercial business loans may be substantially dependent on the success of the business itself, which, in turn, is likely to be dependent upon the general economic environment. Mid Penn’s commercial and industrial loans are usually, but not always, secured by business assets and personal guarantees. However, the collateral securing the loans may depreciate over time, may be difficult to appraise, and may fluctuate in value based on the success of the business. Commercial Real Estate and Commercial Real Estate – Construction Loans Commercial real estate and commercial real estate construction loans generally present a higher level of risk than loans secured by one-to-four family residences. This greater risk is due to several factors, including the concentration of principal in a limited number of loans and borrowers, the effect of general economic conditions on income producing properties, and the increased difficulty of evaluating and monitoring these types of loans. In addition, the repayment of loans secured by commercial real estate is typically dependent upon the successful operation of the related real estate project. If the cash flow from the project is reduced, the borrower’s ability to repay the loan may be impaired. Residential Mortgage Loans Mid Penn offers a wide array of residential mortgage loans for both permanent structures and those under construction. The Bank’s residential mortgage originations are secured primarily by properties located in its primary market and surrounding areas. Residential mortgage loans have terms up to a maximum of 30 years and with loan-to-value ratios up to 100 percent of the lesser of the appraised value of the security property or the contract price. Private mortgage insurance is generally required in an amount sufficient to reduce the Bank’s exposure to at or below the 85 percent loan to value level. Residential mortgage loans generally do not include prepayment penalties. In underwriting residential mortgage loans, the Bank evaluates both the borrower’s ability to make monthly payments and the value of the property securing the loan. Most properties securing real estate loans made by Mid Penn are appraised by independent fee appraisers. The Bank generally requires borrowers to obtain title insurance and fire and property insurance (including flood insurance, if necessary) in an amount not less than the amount of the loan. Real estate loans originated by the Bank generally contain a “due on sale” clause allowing the Bank to declare the unpaid principal balance due and payable upon the sale of the security property. The Bank underwrites residential mortgage loans to the standards established by the secondary mortgage market, i.e., Fannie Mae, Ginnie Mae, Freddie Mac, Federal Home Loan Bank, or Pennsylvania Housing Finance Agency standards, with the intention of selling the majority of residential mortgages originated into the secondary market. In the event that the facts and circumstances surrounding a residential mortgage application do not meet the required underwriting conditions of the secondary mortgage market, the Bank will evaluate the failed conditions and evaluate the potential risk of holding the residential mortgage in the Bank’s portfolio rather than rejecting the loan request. In the event that the loan is funded and held in the Bank’s portfolio, the interest rate on the residential mortgage would be increased to compensate for the added portfolio risk. Consumer Loans, Including Home Equity Credits Mid Penn offers a variety of secured consumer loans, including home equity, automobile, and deposit secured loans. In addition, the Bank offers other secured and unsecured consumer loans. Most consumer loans are originated in Mid Penn’s primary market and surrounding areas. The largest component of Mid Penn’s consumer loan portfolio consists of fixed rate home equity loans and variable rate home equity lines of credit. Substantially all home equity loans and lines of credit are secured by junior lien mortgages on principal residences. The Bank will lend amounts, which, together with all prior liens, typically may be up to 85 percent of the appraised value of the property securing the loan. Home equity term loans may have maximum terms up to 20 years, while home equity lines of credit generally have maximum terms of five years. Consumer loan terms vary according to the type and value of collateral, length of contract and creditworthiness of the borrower. The underwriting standards employed by the Bank for consumer loans include an application, a determination of the applicant’s payment history on other debts, and an assessment of ability to meet existing obligations and payments on the proposed loan. Although creditworthiness of the applicant is a primary consideration, the underwriting process also includes a comparison of the value of the collateral, if any, in relation to the proposed loan amount. Consumer loans may entail greater credit risk than do residential mortgage loans, particularly in the case of consumer loans which are unsecured or are secured by rapidly depreciable assets, such as automobiles or recreational equipment. In such cases, any repossessed collateral for a defaulted consumer loan may not provide an adequate source of repayment of the outstanding loan balance. In addition, consumer loan collections are dependent on the borrower’s continuing financial stability, and thus are more likely to be affected by adverse personal circumstances. Furthermore, the application of various federal and state laws, including bankruptcy and insolvency laws, may limit the amount that can be recovered on such loans. Junior liens inherently have more credit risk by virtue of the fact that another financial institution may have a higher security position in the case of foreclosure liquidation of collateral to extinguish the debt. Generally, foreclosure actions could become more prevalent if the real estate market weakens and property values deteriorate.
Allowance for Loan and Lease Losses	Allowance for Loan and Lease Losses The allowance for credit losses (“allowance”) and the related provision reflect Mid Penn’s continued application of the incurred loss method for estimating credit losses as Mid Penn is not required to adopted the current expected credit loss (“CECL”) accounting standard until January 1, 2023. The allowance consists of (i) the allowance for loan and lease losses, and (ii) the reserve for unfunded lending commitments. The allowance for loan and lease losses represents management’s estimate of losses inherent in the loan portfolio as of the balance sheet date and is recorded as a reduction to loans. The reserve for unfunded lending commitments represents management’s estimate of losses inherent in its unfunded loan commitments and is recorded in other liabilities on the consolidated balance sheet. The reserve for unfunded lending commitments was $80,000 at both March 31, 2020 and December 31, 2019. The allowance is increased by the provision for loan and lease losses, and decreased by charge-offs, net of recoveries. Loans deemed to be uncollectible are charged against the allowance, and subsequent recoveries, if any, are credited to the allowance. All, or part, of the principal balance of loans are charged off to the allowance as soon as it is determined that the repayment of all, or part, of the principal balance is highly unlikely. Non-residential consumer loans are generally charged off no later than 120 days past due on a contractual basis, or earlier in the event of either bankruptcy or if there is an amount deemed uncollectible. Because all identified losses are immediately charged off, no portion of the allowance is restricted to any individual loan or groups of loans, and the entire allowance is available to absorb any and all loan losses. The allowance is maintained at a level considered by management to be adequate to provide for losses that can be reasonably anticipated. Management performs a monthly evaluation of the adequacy of the allowance. The allowance is based on Mid Penn’s past loan loss experience, known and inherent risks in the portfolio, adverse situations that may affect the borrower’s ability to repay, the estimated value of any underlying collateral, composition of the loan portfolio, current economic conditions, and other relevant factors. This evaluation is inherently subjective as it requires material estimates that may be susceptible to significant revision as more information becomes available. The allowance consists of specific, general and unallocated components. The specific component relates to loans that are classified as impaired. For loans that are classified as impaired, an allowance is established when the discounted cash flows, collateral value, or observable market price of the impaired loan is lower than the carrying value of that loan. The general component covers pools of loans by loan class including commercial loans not considered impaired, as well as smaller balance homogeneous loans, such as residential real estate, home equity and other consumer loans. These pools of loans are evaluated for loss exposure based upon historical loss rates for each of these categories of loans, adjusted for qualitative factors. These qualitative risk factors include changes in economic conditions, fluctuations in loan quality measures, changes in collateral values, changes in the experience of the lending staff and loan review systems, changes in lending policies and procedures (including underwriting standards), changes in the mix and volume of loans originated, the effect of other external factors such as competition and legal and regulatory requirements on the level of estimated credit losses in the existing loan portfolio, shifting industry or portfolio concentrations, and other relevant factors. Each factor is assigned a value to reflect improving, stable or declining conditions based on management’s best judgment using relevant information available at the time of the evaluation. Adjustments to the factors are supported through documentation of changes in conditions in relevant analyses and a narrative accompanying the allowance for loan loss calculation. The unallocated component of the allowance for loan and lease losses covers several considerations that are not specifically measurable through either the specific and general components. For example, at times Mid Penn could face increasing credit risks and uncertainties, not yet reflected in recent historical losses or qualitative factor assessments, associated with unpredictable changes in economic growth or business conditions in our markets or for certain industries in which we have commercial loan borrowers, or unanticipated stresses to the values of real estate held as collateral. Any or all of these additional issues can adversely affect our borrowers’ ability to timely repay their loans. Mid Penn generally considers a commercial loan (consisting of commercial and industrial, commercial real estate, commercial real estate-construction, and lease financing loan classes) to be impaired when it becomes 90 days or more past due and not in the process of collection, or sooner when it is probable that Mid Penn will be unable to collect all contractual principal and interest due. This methodology assumes the borrower cannot or will not continue to make additional payments. At that time, the loan would generally be considered collateral dependent as the discounted cash flow method would generally indicate no operating income available for evaluating the collateral position; therefore, most impaired loans are deemed to be collateral dependent. In addition, Mid Penn’s rating system assumes any loans classified as nonaccrual, included in the substandard rating, to be impaired, and most of these loans are considered collateral dependent; therefore, most of Mid Penn’s impaired loans, whether reporting a specific allocation or not, are considered collateral dependent. Mid Penn evaluates loans for charge-off on a monthly basis. Policies that govern the recommendation for charge-off are unique to the type of loan being considered. Commercial loans classified as substandard nonaccrual, doubtful, having probable loss will first have a collateral evaluation completed in accordance with the guidance on impaired loans. Once the collateral evaluation has been completed, a specific allocation of allowance is made based upon the results of the evaluation. The remaining balance remains a nonperforming loan with the original terms and interest rate intact (not restructured). In the event the loan is unsecured, the loan would have been charged-off at the recognition of impairment. Commercial real estate loans determined to be impaired will also have an initial collateral evaluation completed in accordance with the guidance on impaired loans. An updated real estate valuation is ordered and the collateral evaluation is modified to reflect any variations in value. A specific allocation of allowance is made for any anticipated collateral shortfall. The remaining balance remains a nonperforming loan with the original terms and interest rate intact (not restructured). The process of charging off a residential mortgage loan begins when a loan becomes delinquent for 90 days and is not in the process of collection. The existing appraisal is reviewed and a lien search is obtained to determine lien position and any instances of intervening liens. A new appraisal of the property will be ordered if deemed necessary by management and a collateral evaluation is completed. The loan will then be charged down to the value indicated in the evaluation. Non-residential consumer loans are generally charged off no later than 120 days past due on a contractual basis, or earlier in the event of either bankruptcy or if there is an amount deemed uncollectible. The collateral shortfall of the consumer loan is recommended for charge-off at this point. As noted above, Mid Penn assesses a specific allocation for commercial loans and commercial real estate loans. The remaining balance remains a nonperforming loan with the original terms and interest rate intact (not restructured). In addition, Mid Penn takes a preemptive step when any commercial loan becomes classified under its internal classification system. A preliminary collateral evaluation, in accordance with the guidance on impaired loans, is prepared using the existing collateral information in the loan file. This process allows Mid Penn to review both the credit and documentation files to determine the status of the information needed to make a collateral evaluation. This collateral evaluation is preliminary, but allows Mid Penn to determine if any potential collateral shortfalls exist. It is Mid Penn’s policy to obtain updated third party collateral valuations on all impaired loans secured by real estate as soon as practically possible following the credit being classified as substandard nonaccrual. Prior to receipt of the updated real estate valuation, Mid Penn will use any existing real estate valuation to determine any potential allowance issues; however, no allowance recommendation will be made until such time Mid Penn is in receipt of the updated valuation. The Asset Recovery department employs an electronic tracking system to monitor the receipt of and need for updated appraisals. To date, there have been no material time lapses noted with the above processes. In some instances, Mid Penn is not holding real estate as collateral and is relying on business assets (personal property) for repayment. In these circumstances, a collateral inspection is performed by Mid Penn personnel to determine an estimated value. The value is based on net book value, as provided by the financial statements, and discounted accordingly based on determinations made by management. Occasionally, Mid Penn will employ an outside service to provide a fair estimate of value based on auction sales or private sales. Management reviews the estimates of these third parties and discounts them accordingly based on management’s judgment, if deemed necessary. For impaired loans with no valuation allowance required, the independent third party market valuations on the subject property obtained by Mid Penn as soon as practically possible following the credit being placed on nonaccrual status sometimes indicates that the loan-to-value ratio is sufficient to obviate the need for a specific allocation in spite of significant deterioration in real estate values in Mid Penn’s primary market area. These circumstances are determined on a case by case analysis of the impaired loans. Mid Penn actively monitors the values of collateral on impaired loans. This monitoring may require the modification of collateral values over time or changing circumstances by some factor, either positive or negative, from the original values. All collateral values will be assessed by management at least every 12 months for possible revaluation by an independent third party. Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, Mid Penn does not separately identify individual residential mortgage loans, home equity loans and other consumer loans for impairment disclosures, unless such loans are the subject of a troubled debt restructuring agreement. Loans whose terms are modified are classified as troubled debt restructurings if the borrowers have been granted concessions and it is deemed that those borrowers are experiencing financial difficulty. Concessions granted under a troubled debt restructuring generally involve a temporary reduction in interest rate or an extension of a loan’s stated maturity date. Nonaccrual troubled debt restructurings are restored to accrual status if principal and interest payments, under the modified terms, are current for nine consecutive months after modification. Loans classified as troubled debt restructurings are designated as impaired. The allowance calculation methodology includes segregation of loan classes into risk rating categories. The borrower’s overall financial condition, repayment sources, guarantors, and value of collateral, if appropriate, are evaluated annually for commercial loans or when credit deficiencies arise, such as delinquent loan payments. Credit quality risk ratings include regulatory classifications of special mention, substandard, doubtful, and loss. Loans criticized as special mention have potential weaknesses that deserve management’s close attention. If uncorrected, the potential weaknesses may result in deterioration of the repayment prospects. Loans classified substandard have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They include loans that are inadequately protected by the current sound net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans classified doubtful have all the weaknesses inherent in loans classified substandard with the added characteristic that collection or liquidation in full, on the basis of current conditions and facts, is highly improbable. Loans classified as a loss are considered uncollectible and are charged to the allowance for loan losses. Any loans not classified as noted above are rated pass. In addition, federal and state regulatory agencies, as an integral part of their examination process, periodically review the Bank’s allowance and may require the Bank to recognize additions to the allowance based on their judgments about information available to them at the time of their examination, which may not be currently available to management. Based on management’s comprehensive analysis of the loan portfolio, management believes the current level of the allowance for loan losses is adequate.
Acquired Loans	Acquired Loans Loans that Mid Penn acquires in connection with business combinations are recorded at fair value with no carryover of the acquired entity’s related allowance for loan losses. The balance of loans acquired at fair value and included in the balance of loans and leases, net of unearned interest on the Consolidated Balance Sheets totaled $373,225,000 and $414,498,000 as of March 31, 2020 and December 31, 2019, respectively. The fair value of the acquired loans involves estimating the amount and timing of principal and interest cash flows expected to be collected on the loans and discounting those cash flows at a market rate of interest. The excess of cash flows expected at acquisition over the estimated fair value is referred to as the accretable discount and is recognized into interest income over the remaining life of the loan. The difference between contractually required payments at acquisition and the cash flows expected to be collected at acquisition is referred to as the nonaccretable discount. These loans are accounted for under ASC 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality. Loans acquired through business combinations that meet the specific criteria of ASC 310-30 are individually evaluated each period to analyze expected cash flows. To the extent that the expected cash flows of a loan have decreased due to credit deterioration, Mid Penn establishes an allowance. Loans acquired through business combinations that do not meet the specific criteria of ASC 310-30 are accounted for under ASC 310-20. These loans are initially recorded at fair value, and include credit and interest rate marks associated with acquisition accounting adjustments. Purchase premiums or discounts are subsequently amortized as an adjustment to yield over the estimated contractual lives of the loans. There is no allowance for loan losses established at the acquisition date for acquired performing loans. An allowance for loan losses is recorded for any credit deterioration in these loans subsequent to acquisition. Acquired loans that met the criteria for impaired or nonaccrual of interest prior to the acquisition may be considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if Mid Penn expects to fully collect the new carrying value (i.e. fair value) of the loans. As such, Mid Penn may no longer consider the loan to be nonaccrual or nonperforming at the date of acquisition and may accrue interest on these loans, including the impact of any accretable discount. In addition, charge-offs on such loans would be first applied to the nonaccretable difference portion of the fair value adjustment.
Bank Premises and Equipment Held for Sale	Bank Premises and Equipment Held for Sale Bank premises and equipment designated as held for sale are carried at the lower of cost or market value. There were no premises and equipment classified as held for sale as of March 31, 2020 or December 31, 2019. During 2019, Mid Penn sold the land and facility formerly used as a full-service retail banking property. An impairment charge of $105,000 was recorded during the first quarter of 2019 related to this property and is included in other expenses on the Consolidated Statement of Income. Similar impairment charges were not recorded during the three months ended March 31, 2020.
Foreclosed Assets Held for Sale	Foreclosed Assets Held for Sale Foreclosed assets held for sale consist primarily of real estate acquired through, or in lieu of, foreclosure in settlement of debt, and are recorded at fair value less the selling costs at the date of transfer, establishing a new cost basis. Any valuation adjustments required at the date of transfer are charged to the allowance for loan losses. Subsequent to acquisition, foreclosed assets are carried at fair value less estimated costs of disposal, based upon periodic evaluations that consider changes in market conditions and development and disposal costs. Operating results from assets acquired in satisfaction of debt, including rental income less operating costs and gains or losses on the sale of, or the periodic evaluation of foreclosed assets, are recorded in noninterest expense. As of March 31, 2020, Mid Penn had $135,000 of residential real estate held in other real estate owned and $97,000 in loans for which formal foreclosure proceedings were in process. As of December 31, 2019, Mid Penn had $78,000 of residential real estate held in other real estate owned and $84,000 in loans for which formal foreclosure proceedings were in process.
Leases	Leases Mid Penn leases certain premises and equipment, and as of January 1, 2019, for all leases in effect upon adoption of Accounting Standards Update 2016-02, Leases Operating lease expense, recognized as a component of occupancy expense on the Consolidated Statements of Income, consists of a single lease cost calculated so that the remaining cost of the lease is allocated over the remaining lease term on a straight-line basis. Operating lease expense also includes variable lease payments not included in the lease liability, and any impairment of the right-of-use asset. Finance lease expense consists of the amortization of the right-of-use asset, recognized as a component of occupancy expense on the Consolidated Statements of Income, and interest expense on the lease liability, which is recorded as a component of other interest expense on the Consolidated Statements of Income. In assessing whether a contract contains a lease, Mid Penn reviews third-party agreements to determine if the contract conveys the right to control the use of identified property, plant, or equipment (defined as an identified asset by Topic 842) for a period of time in exchange for consideration, and grants Mid Penn the right to both (i) obtain substantially all of the economic benefits from the identified asset’s use, and (ii) direct the use of the identified asset throughout the term of the agreement. Upon identification that a lease agreement exists, Mid Penn performs an assessment of the consideration to be paid related to the identified asset and quantifies both the (i) lease components, consisting of consideration paid to transfer a good or service to Mid Penn, and (ii) non-lease components, consisting of consideration paid for distinct elements of the contract that are not related to securing the use of the leased asset, such as property taxes, common area maintenance, utilities, and insurance. Many of Mid Penn’s lease agreements include options to extend or renew contracts subsequent to the expiration of the initial lease term. These renewal and extension options were not included in the calculation of the right-of-use assets and lease liabilities as Mid Penn is not reasonably certain that these renewals and extensions will be utilized. Additionally, for leases that contain escalation clauses related to consumer or other price indices, Mid Penn includes the known lease payment amount as of the commencement date in the calculation of right-of-use assets and related lease liabilities. Subsequent increases in rental payments over the known amount at the commencement date due to increase in the indices will be expensed as incurred. None of Mid Penn’s lease agreements include residual value guarantees or material variable lease payments. Mid Penn does not have material restrictions or covenants imposed by leases that would impact Mid Penn’s ability to pay dividends or cause Mid Penn to incur additional financial obligations.
Investment in Limited Partnership	Investment in Limited Partnership Mid Penn is a limited partner in a partnership that provides low-income housing in Enola, Pennsylvania. The carrying value of Mid Penn’s investment in the limited partnership was $179,000 at March 31, 2020, and $190,000 at December 31, 2019, net of amortization, using the straight-line method. The investment in this limited partnership is reported in other assets on the Consolidated Balance Sheets, and Mid Penn’s maximum exposure to loss is limited to the carrying value of the investment. During the second quarter of 2018, Mid Penn entered into a commitment to purchase an additional limited partnership interest in a low-income housing project to construct thirty-seven apartments and common amenities in Dauphin County, Pennsylvania. All of the units are intended to qualify for Federal Low-Income Housing Tax Credits (“LIHTCs”) as provided for in Section 42 of the Internal Revenue Code of 1986, as amended. Mid Penn’s limited partner capital contribution commitment is $7,579,000, which will be paid in installments over the course of construction of the low-income housing facilities. Each installment payment is conditional upon both Mid Penn’s review and approval of the installment payment certificate and continued compliance with the terms of the original partnership agreement. The investment in the limited partnership will be reported in other assets on the Consolidated Balance Sheet and will be amortized over a ten year period once the facilities become operational and begin to be occupied. The project has been conditionally awarded $861,000 in annual LIHTCs by the Pennsylvania Housing Finance Agency, with a total anticipated LIHTC amount of $8,613,000 to be awarded to Mid Penn over the ten year amortization period. Mid Penn’s commitment to initiate investments in the limited partnership interest was conditional upon (i) the review and approval of all closing documents, (ii) an opinion letter for tax counsel to the Partnership that the project qualifies for the LIHTCs, and (iii) review and approval by Mid Penn of other documents it deemed necessary. All such initial conditions were satisfied and Mid Penn began funding the investment during 2018 and the investment is expected to be fully funded in 2020. During the fourth quarter of 2019, the units were substantially complete and met the occupancy requirements necessary to begin recognizing the related amortization and tax credits using the cost amortization method over a ten year period. The total investment in this limited partnership, net of amortization, was $7,250,000 and $7,249,000 on March 31, 2020 and December 31, 2019, respectively, and was included in the reported balance of other assets on the Consolidated Balance Sheet.
Core Deposit Intangible	Core Deposit Intangible Core deposit intangible is a measure of the value of consumer demand and savings deposits acquired in business combinations accounted for as purchases. The carrying amount of core deposit intangible was $5,215,000 and $5,526,000 at March 31, 2020 and December 31, 2019, respectively. Core deposit amortization expense is reflected in the Consolidated Statements of Income in intangible amortization and was $310,000 and $348,000 for the three months ended March 31, 2020 and 2019, respectively. The core deposit intangible for each respective acquisition (Phoenix in March 2015; Scottdale in January 2018; and First Priority in July 2018) is being amortized over a ten-year period starting at the respective acquisition date and using a sum-of-the-year’s digits basis. Core deposit intangible assets are subject to impairment testing whenever events or changes in circumstances indicate the need for such evaluation. During the first quarter of 2020 and continuing through the period subsequent to March 31, 2020, the novel coronavirus (“COVID-19”) global pandemic impacted the United States including the State of Pennsylvania and Mid Penn’s market area and communities and customers. Accordingly, Mid Penn management evaluated whether this COVID-19 event resulted in any impairment to Mid Penn’s business and the value of its acquired consumer demand and savings deposit base. Management’s determination was that, as of March 31, 2020, there was no impairment to its core deposit intangible. Supporting this assertion, as reflected in the Consolidated Balance Sheets as of March 31, 2020 and December 31, 2019, Mid Penn has recognized substantial total deposit growth of $60,887,000 or 3.2 percent during the first quarter of 2020, with none of this growth attributable to brokered deposits. Subsequent to March 31, 2020, and through the date of this filing, these increased deposit levels were sustained and continued to reflect no evidence of impairment.
Goodwill	Goodwill Goodwill is the excess of the purchase price over the fair value of assets acquired in connection with past business acquisitions. The goodwill balance was $62,840,000 at both March 31, 2020 and December 31, 2019, and was comprised of (i) $39,744,000 related to the July 31, 2018 First Priority acquisition, (ii) $19,178,000 related to the January 8, 2018 Scottdale acquisition and (iii) $3,918,000 recorded as a result of the Phoenix acquisition in 2015. Goodwill is evaluated annually for impairment; however, if certain events occur which indicate goodwill might be impaired between annual tests, goodwill would be tested for impairment when such events occur. In making a potential impairment assessment of goodwill, Mid Penn considers a number of factors including operating results, business plans, economic projections, anticipated future cash flows, current market data, stock price, etc. There are inherent uncertainties related to these factors and Mid Penn’s judgment in applying them to the analysis of goodwill impairment. Mid Penn did not identify any impairment on its outstanding goodwill from its evaluation which was performed as of October 31, 2019 using a qualitative analysis. Changes in economic and operating conditions could result in goodwill impairment in future periods. In response to the COVID-19 global pandemic, Mid Penn management performed a “Step One” goodwill analysis to determine whether the current or expected impact from the COVID-19 event resulted in any impairment to Mid Penn’s business and the recorded value of its goodwill intangible asset. Based upon this goodwill analysis, Mid Penn management determined that, as of March 31, 2020, there was no impairment to its goodwill. As the COVID-19 event continues and its implications to the country, the economy, and specifically Mid Penn evolve, management will perform additional goodwill evaluations as necessary.
Revenue from Contracts with Customers	Revenue from Contracts with Customers Mid Penn recognizes revenues when earned based upon (i) contractual terms as transactions occur, or (ii) as related services are provided and collectability is reasonably assured. The largest source of revenue for Mid Penn is interest income, which is primarily recognized on an accrual basis according to a written contract, such as loan and lease agreements or investment securities contracts. Mid Penn earns noninterest income through a variety of financial and transactional services such as trust and wealth management services, deposit account transaction fees, ATM debit card fees, and mortgage banking fees. Revenue is recorded for noninterest income based on the contractual terms for the service or transaction performed. In certain circumstances, noninterest income is reported net of associated expenses. On January 1, 2018, Mid Penn adopted FASB ASU 2014-09, Revenue from Contracts with Customers Mid Penn’s non-interest income revenue streams of income from fiduciary activities, service charges on deposits, ATM debit card interchange income, merchant service fees and certain components of other income are within the scope of Topic 606 and are discussed in greater detail below. Income from Fiduciary Activities Income from fiduciary activities consist of trust and investment management fee income, brokerage transaction fee income, and estate fee income. Trust and investment management fee income consists of advisory fees that are typically based on market values of clients’ managed portfolios and transaction fees for fiduciary services performed, both of which are recognized as earned. Brokerage transaction fee income includes advisory fees, which are recognized as earned on a monthly basis and transaction fees that are recognized when transactions occur. Payment is typically received in the following month. Estate fee income is recognized as services are performed over the service period, generally eighteen months. Service Charges on Deposits Service charges on deposits consist of cash management, overdraft, non-sufficient fund fees and other service charges on deposit accounts. Revenue is primarily transactional and recognized when earned, which is at the time the respective initiating transaction occurs and the related service charge is subsequently processed. Payment for service charges on deposit accounts is primarily received immediately or in the following month through a direct charge to the customers’ accounts. ATM Debit Card Interchange Income ATM debit card interchange income consists interchange fees earned when Mid Penn’s debit cards are processed through card payments networks. The interchange fee is calculated as a percentage of the total electronic funds transfer (EFT) transaction plus a per-transaction fee, which varies based on the type of card used, the method used to process the EFT transaction, and the type of business at which the transaction was processed. Revenue is recognized daily as transactions occur and interchange fees are subsequently processed. Payment for most interchange activity is received daily, while some fees are aggregated and payment is received in the following month. Merchant Services Income Merchant services income is processed through third party providers with whom Mid Penn has partnered to provide merchant services to its business customers. Fees are charged to merchants to process their debit card transactions, cash advance services, and other related products. Mid Penn receives a percentage of the revenue generated from each joint customer relationship after the respective third party provider has collected the fee income from the merchant. Payment is primarily received in the following month. Other Income Certain aspects of other income, such as credit card royalties, check orders, and letter of credit fees, are within the scope of Topic 606. These fees are primarily transactional, and revenue is recognized when transactions occur and the related services are subsequently processed. Payment is primarily received immediately or in the following month. Mid Penn does not exercise significant judgements in the recognition of income, as typically income is not recognized until the performance obligation has been satisfied. Mid Penn has not recognized any assets from the costs to obtain or fulfill a contract with customers for revenue streams that fall within the guidance of Topic 606.
Comprehensive Income	Comprehensive Income Comprehensive income consists of net income and other comprehensive income (loss). Other comprehensive income (loss) includes changes in unrealized gains and losses on securities available for sale arising during the period and reclassification adjustments for realized gains and losses on securities available for sale included in net income. Mid Penn also recognizes other comprehensive income (loss) from an unfunded noncontributory defined benefit plan for directors and other postretirement benefit plans covering full-time employees. These plans utilize assumptions and methods to calculate the fair value of plan assets and Mid Penn recognizes the overfunded and underfunded status of the plans on its consolidated balance sheet. Gains and losses, prior service costs and credits are recognized in other comprehensive income (loss), net of tax, until they are amortized, or immediately upon curtailment. The components of accumulated other comprehensive income (loss), net of taxes, are as follows: (Dollars in thousands) Unrealized Gain (Loss) on Securities Defined Benefit Plans Accumulated Other Comprehensive (Loss) Income Balance - March 31, 2020 $ 18 $ (70 ) $ (52 ) Balance - December 31, 2019 $ (128 ) $ 471 $ 343 During the three months ended March 31, 2020, the fair value of plan assets in Mid Penn’s defined benefit pension plan was impacted by the economic implications of the COVID-19 pandemic, resulting in a decrease in the fair value of the plan assets and a corresponding decrease in accumulated other comprehensive (loss) income, net of taxes, of $535,000 when comparing December 31, 2019 to March 31, 2020.
Earnings Per Common Share	Earnings Per Common Share Basic earnings per common share are computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding during each of the periods presented. Diluted earnings per common share are calculated by dividing net income available to common shareholders by the weighted average number of common shares outstanding plus common shares that would have been outstanding if dilutive potential common shares, consisting of unvested restricted stock, had been issued. The following data shows the amounts used in computing basic and diluted earnings per common share. (Dollars in thousands, except per share data) Three Months Ended March 31, 2020 2019 Net income $ 3,818 $ 4,077 Weighted average common shares outstanding (basic) 8,480,975 8,460,002 Effect of dilutive unvested restricted stock grants 4,856 5,315 Weighted average common shares outstanding (diluted) 8,485,831 8,465,317 Basic earnings per common share $ 0.45 $ 0.48 Diluted earnings per common share $ 0.45 $ 0.48 There were no antidilutive shares at March 31, 2020 and 2019.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Components of Accumulated Other Comprehensive Income (Loss), Net of Taxes	The components of accumulated other comprehensive income (loss), net of taxes, are as follows: (Dollars in thousands) Unrealized Gain (Loss) on Securities Defined Benefit Plans Accumulated Other Comprehensive (Loss) Income Balance - March 31, 2020 $ 18 $ (70 ) $ (52 ) Balance - December 31, 2019 $ (128 ) $ 471 $ 343
Basic and Diluted Earnings Per Common Share	The following data shows the amounts used in computing basic and diluted earnings per common share. (Dollars in thousands, except per share data) Three Months Ended March 31, 2020 2019 Net income $ 3,818 $ 4,077 Weighted average common shares outstanding (basic) 8,480,975 8,460,002 Effect of dilutive unvested restricted stock grants 4,856 5,315 Weighted average common shares outstanding (diluted) 8,485,831 8,465,317 Basic earnings per common share $ 0.45 $ 0.48 Diluted earnings per common share $ 0.45 $ 0.48

Investment Securities (Tables)

Investment Securities (Tables)	3 Months Ended
	Mar. 31, 2020
Securities Financing Transactions Disclosures [Abstract]
Unrealized Gain (Loss) on Investments	The amortized cost, fair value, and unrealized gains and losses on investment securities at March 31, 2020 and December 31, 2019 are as follows: (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value March 31, 2020 Available-for-sale debt securities: Mortgage-backed U.S. government agencies $ 3,671 $ 6 $ 15 $ 3,662 State and political subdivision obligations 16,092 27 1 16,118 Corporate debt securities 7,633 13 6 7,640 Total available-for-sale debt securities 27,396 46 22 27,420 Held-to-maturity debt securities: U.S. Treasury and U.S. government agencies $ 68,321 $ 288 $ 18 $ 68,591 Mortgage-backed U.S. government agencies 44,940 916 24 45,832 State and political subdivision obligations 50,603 1,295 78 51,820 Corporate debt securities 4,099 57 — 4,156 Total held-to-maturity debt securities 167,963 2,556 120 170,399 Total $ 195,359 $ 2,602 $ 142 $ 197,819 (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value December 31, 2019 Available-for-sale debt securities: U.S. government agencies $ 22,894 $ 6 $ 70 $ 22,830 Mortgage-backed U.S. government agencies 12,996 7 113 12,890 State and political subdivision obligations 30 — — 30 Corporate debt securities 1,250 9 — 1,259 Total available-for-sale debt securities 37,170 22 183 37,009 Held-to-maturity debt securities: U.S. Treasury and U.S. government agencies $ 50,210 $ 46 $ 220 $ 50,036 Mortgage-backed U.S. government agencies 42,098 95 102 42,091 State and political subdivision obligations 44,169 1,193 13 45,349 Total held-to-maturity debt securities 136,477 1,334 335 137,476 Total $ 173,647 $ 1,356 $ 518 $ 174,485
Schedule of Fair Value and Unrealized Loss on Debt Security Investments in a Continuous Unrealized Loss Position	The following tables present gross unrealized losses and fair value of debt security investments aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at March 31, 2020 and December 31, 2019. (Dollars in thousands) Less Than 12 Months 12 Months or More Total Number Number Number of Fair Unrealized of Fair Unrealized of Fair Unrealized March 31, 2020 Securities Value Losses Securities Value Losses Securities Value Losses Available-for-sale debt securities: Mortgage-backed U.S. government agencies 1 $ 2,573 $ 13 1 $ 200 $ 2 2 $ 2,773 $ 15 State and political subdivision obligations 1 2,962 1 0 — — 1 2,962 1 Corporate debt securities 2 3,893 6 0 — — 2 3,893 6 Total temporarily impaired available-for-sale debt securities 4 $ 9,428 $ 20 1 $ 200 $ 2 5 $ 9,628 $ 22 Held-to-maturity debt securities: U.S. Treasury and U.S. government agencies 4 $ 5,507 $ 18 0 $ — $ — 4 $ 5,507 $ 18 Mortgage-backed U.S. government agencies 2 1,960 18 2 1,358 6 4 3,318 24 State and political subdivision obligations 8 5,332 78 0 — — 8 5,332 78 Total temporarily impaired held-to-maturity debt securities 14 $ 12,799 $ 114 2 $ 1,358 $ 6 16 $ 14,157 $ 120 Total 18 $ 22,227 $ 134 3 $ 1,558 $ 8 21 $ 23,785 $ 142 (Dollars in thousands) Less Than 12 Months 12 Months or More Total Number Number Number of Fair Unrealized of Fair Unrealized of Fair Unrealized December 31, 2019 Securities Value Losses Securities Value Losses Securities Value Losses Available-for-sale securities: U.S. government agencies 4 $ 4,652 $ 24 7 $ 11,982 $ 46 11 $ 16,634 $ 70 Mortgage-backed U.S. government agencies 1 1,643 4 14 10,603 109 15 12,246 113 Total temporarily impaired available-for-sale securities 5 $ 6,295 $ 28 21 $ 22,585 $ 155 26 $ 28,880 $ 183 Held-to-maturity securities: U.S. Treasury and U.S. government agencies 18 $ 29,024 $ 219 1 $ 2,999 $ 1 19 $ 32,023 $ 220 Mortgage-backed U.S. government agencies 6 8,445 35 13 11,050 67 19 19,495 102 State and political subdivision obligations 3 1,383 13 0 — — 3 1,383 13 Total temporarily impaired held to maturity securities 27 $ 38,852 $ 267 14 $ 14,049 $ 68 41 $ 52,901 $ 335 Total 32 $ 45,147 $ 295 35 $ 36,634 $ 223 67 $ 81,781 $ 518
Schedule of Gross Realized Gains (Losses) on Sales of Available-For-Sale Debt Securities	Gross realized gains and losses on sales of available-for-sale debt securities for the three months ended March 31, 2020 and 2019 are shown in the table below. (Dollars in thousands) Three Months Ended March 31, 2020 2019 Realized gains $ 137 $ 26 Realized losses (5 ) (19 ) Net gains $ 132 $ 7
Investments Classified by Contractual Maturity Date	The table below illustrates the maturity distribution of investment securities at amortized cost and fair value as of March 31, 2020. (Dollars in thousands) Available-for-sale Held-to-maturity Amortized Fair Amortized Fair March 31, 2020 Cost Value Cost Value Due in 1 year or less $ — $ — $ 5,907 $ 5,953 Due after 1 year but within 5 years 7,982 8,012 15,378 15,751 Due after 5 years but within 10 years 7,599 7,598 96,184 97,347 Due after 10 years 8,144 8,148 5,554 5,516 23,725 23,758 123,023 124,567 Mortgage-backed securities 3,671 3,662 44,940 45,832 $ 27,396 $ 27,420 $ 167,963 $ 170,399

Loans and Allowance for Loan _2

Loans and Allowance for Loan and Lease Losses (Tables)	3 Months Ended
	Mar. 31, 2020
Accounts Notes Loans And Financing Receivable Gross Allowance And Net [Abstract]
Type of Loan Portfolio Summarized by the Aggregate Risk Rating	The types of loans in Mid Penn’s portfolio, summarized by those rated as “pass” (net of deferred fees and costs of $1,019,000 as of March 31, 2020 and $1,081,000 as of December 31, 2019), and the loans classified as “special mention” and “substandard” within Mid Penn’s internal risk rating system as of March 31, 2020 and December 31, 2019, are as follows: (Dollars in thousands) Special March 31, 2020 Pass Mention Substandard Total Commercial and industrial $ 338,713 $ 9,951 $ 2,675 $ 351,339 Commercial real estate 925,303 1,673 13,019 939,995 Commercial real estate - construction 205,209 — 39 205,248 Residential mortgage 228,657 55 1,335 230,047 Home equity 64,568 10 32 64,610 Consumer 6,910 — — 6,910 $ 1,769,360 $ 11,689 $ 17,100 $ 1,798,149 (Dollars in thousands) Special December 31, 2019 Pass Mention Substandard Total Commercial and industrial $ 326,573 $ 9,558 $ 3,016 $ 339,147 Commercial real estate 913,001 2,426 13,711 929,138 Commercial real estate - construction 181,650 — 40 181,690 Residential mortgage 235,252 55 1,417 236,724 Home equity 68,224 — 47 68,271 Consumer 7,786 — — 7,786 $ 1,732,486 $ 12,039 $ 18,231 $ 1,762,756
Impaired Loans by Loan Portfolio Class	Impaired loans by loan portfolio class as of March 31, 2020 and December 31, 2019 are summarized as follows: March 31, 2020 December 31, 2019 (Dollars in thousands) Recorded Investment Unpaid Principal Balance Related Allowance Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance recorded: Commercial and industrial $ 890 $ 890 $ — $ 890 $ 890 $ — Commercial real estate 6,833 7,151 — 7,973 8,366 — Commercial real estate - construction 39 39 — 40 61 — Residential mortgage 748 766 — 817 838 — Home equity 24 25 — 25 27 — Consumer — — — — — — With no related allowance recorded and acquired with credit deterioration: Commercial and industrial $ — $ — $ — $ 3 $ 68 $ — Commercial real estate 1,423 1,423 — 1,423 1,708 — Commercial real estate - construction — — — — — — Residential mortgage 368 368 — 381 578 — Home equity 1 1 — 1 5 — Consumer — — — — — — With an allowance recorded: Commercial and industrial $ 7 $ 7 $ 3 $ — $ — $ — Commercial real estate 816 816 190 338 380 166 Commercial real estate - construction — — — — — — Residential mortgage — — — — — — Home equity — — — — — — Consumer — — — — — — Total Impaired Loans: Commercial and industrial $ 897 $ 897 $ 3 $ 893 $ 958 $ — Commercial real estate 9,072 9,390 190 9,734 10,454 166 Commercial real estate - construction 39 39 — 40 61 — Residential mortgage 1,116 1,134 — 1,198 1,416 — Home equity 25 26 — 26 32 — Consumer — — — — — —
Average Recorded Investment Of Impaired Loans And Related Interest Income By Loan Portfolio Class	The average recorded investment of impaired loans and related interest income recognized for the three months ended March 31, 2020 and 2019 are summarized as follows: Three Months Ended March 31, 2020 March 31, 2019 (Dollars in thousands) Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial and industrial $ 890 $ — $ — $ — Commercial real estate 7,430 — 2,001 — Commercial real estate - construction 40 — — — Residential mortgage 782 6 858 7 Home equity 24 — 30 — Consumer — — — — With no related allowance recorded and acquired with credit deterioration: Commercial and industrial $ 2 $ — $ 29 $ — Commercial real estate 1,420 — 1,575 — Commercial real estate - construction — — — — Residential mortgage 374 — 1,214 — Home equity 1 — 4 — Consumer — — — — With an allowance recorded: Commercial and industrial $ 4 $ — $ 2,366 $ 3 Commercial real estate 550 — 776 — Commercial real estate - construction — — 367 — Residential mortgage — — — — Home equity — — — — Consumer — — — — Total Impaired Loans: Commercial and industrial $ 896 $ — $ 2,395 $ 3 Commercial real estate 9,400 — 4,352 — Commercial real estate - construction 40 — 367 — Residential mortgage 1,156 6 2,072 7 Home equity 25 — 34 — Consumer — — — —
Non-accrual Loans by Classes of the Loan Portfolio Including Loans Acquired With Credit Deterioration	Nonaccrual loans by loan portfolio class, including loans acquired with credit deterioration, as of March 31, 2020 and December 31, 2019 are summarized as follows: (Dollars in thousands) March 31, 2020 December 31, 2019 Commercial and industrial $ 898 $ 894 Commercial real estate 9,072 9,800 Commercial real estate - construction 39 40 Residential mortgage 637 711 Home equity 24 26 $ 10,670 $ 11,471
Loan Portfolio Summarized by the Past Due Status	The classes of the loan portfolio summarized by the past due status as of March 31, 2020 and December 31, 2019 are summarized as follows: Loans (Dollars in thousands) 30-59 60-89 Greater Receivable > Days Past Days Past than 90 Total Past 90 Days and March 31, 2020 Due Due Days Due Current Total Loans Accruing Commercial and industrial $ 800 $ 251 $ 898 $ 1,949 $ 349,390 $ 351,339 $ — Commercial real estate 2,025 525 7,119 9,669 928,903 938,572 — Commercial real estate - construction — — — — 205,248 205,248 — Residential mortgage 646 61 174 881 228,798 229,679 — Home equity 335 — 23 358 64,251 64,609 — Consumer 29 3 — 32 6,878 6,910 — Loans acquired with credit deterioration: Commercial and industrial — — — — — — — Commercial real estate — — 1,409 1,409 14 1,423 — Commercial real estate - construction — — — — — — — Residential mortgage — — 195 195 173 368 — Home equity — — — — 1 1 — Consumer — — — — — — — Total $ 3,835 $ 840 $ 9,818 $ 14,493 $ 1,783,656 $ 1,798,149 $ — Loans (Dollars in thousands) 30-59 60-89 Greater Receivable > Days Past Days Past than 90 Total Past 90 Days and December 31, 2019 Due Due Days Due Current Total Loans Accruing Commercial and industrial $ — $ 1,059 $ 890 $ 1,949 $ 337,195 $ 339,144 $ — Commercial real estate 1,298 11 7,819 9,128 918,587 927,715 — Commercial real estate - construction — — — — 181,690 181,690 — Residential mortgage 145 — 326 471 235,872 236,343 — Home equity 34 — — 34 68,236 68,270 — Consumer 5 3 — 8 7,778 7,786 — Loans acquired with credit deterioration: Commercial and industrial — — 3 3 — 3 — Commercial real estate 16 473 934 1,423 — 1,423 — Commercial real estate - construction — — — — — — — Residential mortgage 5 — 203 208 173 381 — Home equity — — — — 1 1 — Consumer — — — — — — — Total $ 1,503 $ 1,546 $ 10,175 $ 13,224 $ 1,749,532 $ 1,762,756 $ —
Allowance and Recorded Investment in Financing Receivables	The following tables summarize the allowance and recorded investments in loans receivable. (Dollars in thousands) As of, and for the three months ended, March 31, 2020 Commercial and industrial Commercial real estate Commercial real estate - construction Residential mortgage Home equity Consumer Unallocated Total Allowance for loan and lease losses: Beginning balance, January 1, 2020 $ 2,341 $ 6,259 $ 51 $ 417 $ 442 $ 2 $ 3 $ 9,515 Charge-offs (43 ) — — — — (15 ) — (58 ) Recoveries 1 1 — 3 — 2 — 7 Provisions 128 370 6 16 6 13 11 550 Ending balance, March 31, 2020 2,427 6,630 57 436 448 2 14 10,014 Individually evaluated for impairment 3 190 — — — — — 193 Ending balance: collectively evaluated for impairment $ 2,424 $ 6,440 $ 57 $ 436 $ 448 $ 2 $ 14 $ 9,821 Loans receivables: Ending balance $ 351,339 $ 939,995 $ 205,248 $ 230,047 $ 64,610 $ 6,910 $ — $ 1,798,149 Ending balance: individually evaluated for impairment 897 7,649 39 748 24 — — 9,357 Ending balance: acquired with credit deterioration — 1,423 — 368 1 — — 1,792 Ending balance: collectively evaluated for impairment $ 350,442 $ 930,923 $ 205,209 $ 228,931 $ 64,585 $ 6,910 $ — $ 1,787,000 (Dollars in thousands) December 31, 2019 Commercial and industrial Commercial real estate Commercial real estate - construction Residential mortgage Home equity Consumer Unallocated Total Allowance for loan and lease losses: Ending balance $ 2,341 $ 6,259 $ 51 $ 417 $ 442 $ 2 $ 3 $ 9,515 Ending balance: individually evaluated for impairment — 166 — — — — — 166 Ending balance: collectively evaluated for impairment $ 2,341 $ 6,093 $ 51 $ 417 $ 442 $ 2 $ 3 $ 9,349 Loans receivable: Ending balance $ 339,147 $ 929,138 $ 181,690 $ 236,724 $ 68,271 $ 7,786 $ — $ 1,762,756 Ending balance: individually evaluated for impairment 890 8,311 40 817 25 — — 10,083 Ending balance: acquired with credit deterioration 3 1,423 — 381 1 — — 1,808 Ending balance: collectively evaluated for impairment $ 338,254 $ 919,404 $ 181,650 $ 235,526 $ 68,245 $ 7,786 $ — $ 1,750,865 (Dollars in thousands) As of, and for the three months ended, March 31, 2019 Commercial and industrial Commercial real estate Commercial real estate - construction Residential mortgage Home equity Consumer Unallocated Total Allowance for loan and lease losses: Beginning balance, January 1, 2019 $ 2,391 $ 4,703 $ 75 $ 453 $ 528 $ 7 $ 240 $ 8,397 Charge-offs — (11 ) (20 ) — — (10 ) — (41 ) Recoveries 1 18 — — — 2 — 21 Provisions 51 321 26 24 (78 ) 7 (226 ) 125 Ending balance, March 31, 2019 2,443 5,031 81 477 450 6 14 8,502 Individually evaluated for impairment 205 243 38 — — — — 486 Ending balance: collectively evaluated for impairment $ 2,238 $ 4,788 $ 43 $ 477 $ 450 $ 6 $ 14 $ 8,016 Loans receivables: Ending balance $ 285,766 $ 868,498 $ 162,013 $ 252,455 $ 68,436 $ 9,518 $ — $ 1,646,686 Ending balance: individually evaluated for impairment 205 2,827 367 905 29 — — 4,333 Ending balance: acquired with credit deterioration 29 1,588 — 1,211 4 — — 2,832 Ending balance: collectively evaluated for impairment $ 285,532 $ 864,083 $ 161,646 $ 250,339 $ 68,403 $ 9,518 $ — $ 1,639,521
Troubled Debt Restructurings	The recorded investments in troubled debt restructured loans at March 31, 2020 and December 31, 2019 are as follows: (Dollars in thousands) Pre-Modification Post-Modification March 31, 2020 Outstanding Recorded Investment Outstanding Recorded Investment Recorded Investment Commercial and industrial $ 8 $ 8 $ 7 Commercial real estate $ 1,214 $ 1,115 $ 440 Commercial real estate - construction 40 40 39 Residential mortgage 689 687 495 $ 1,951 $ 1,850 $ 981 (Dollars in thousands) Pre-Modification Post-Modification December 31, 2019 Outstanding Recorded Investment Outstanding Recorded Investment Recorded Investment Commercial and industrial $ 3 $ 3 $ 3 Commercial real estate 2,562 2,463 1,705 Commercial real estate - construction 40 40 40 Residential mortgage 677 675 490 $ 3,282 $ 3,181 $ 2,238
Schedule of Accretion of Purchased Impaired Loan	The following tables provide activity for the accretable yield of acquired impaired loans from the Phoenix Bancorp, Inc. (March 2015), Scottdale (January 2018), and First Priority (July 2018) acquisitions for the three months ended March 31, 2020 and 2019. (Dollars in thousands) Three Months Ended March 31, 2020 2019 Accretable yield, beginning of period $ 89 $ 309 Accretable yield amortized to interest income (17 ) (55 ) Accretable yield, end of period $ 72 $ 254

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Summary of Operating and Finance Lease Right-of-Use Assets and Related Lease Liabilities	Below is a summary of the operating and finance lease right-of-use assets and related lease liabilities, as well as the weighted average lease term (in years) and weighted average discount rate for each of the lease classifications as of March 31, 2020 and December 31, 2019. (Dollars in thousands) March 31, 2020 December 31, 2019 Operating Leases Finance Lease Operating Leases Finance Lease Right of use asset $ 10,999 $ 3,402 $ 11,442 $ 3,447 Lease liability $ 12,070 $ 3,530 $ 12,544 $ 3,551 Weighted average remaining lease term (in years) 8.58 18.92 8.64 19.17 Weighted average discount rate 3.33 % 3.81 % 3.33 % 3.81 %
Summary of Lease Costs	A summary of lease costs during the three months ended March 31, 2020 and 2019 are presented below. Interest expense on finance lease liabilities is included in other interest expense, while all other lease costs are included in occupancy expense on Mid Penn’s Consolidated Statements of Income. (Dollars in thousands) Three Months Ended March 31, 2020 March 31, 2019 Finance lease cost: Amortization of right-of-use asset $ 45 $ 15 Interest expense on lease liability 34 11 Total finance lease cost 79 26 Operating lease cost 528 515 Short-term and equipment lease cost 9 28 Variable lease cost — — Sublease income (6 ) (5 ) Total lease costs $ 610 $ 564
Summary of Cash Paid for Amounts Included in Measurement of Lease Liabilities	A summary of cash paid for amounts included in the measurement of lease liabilities is presented below. (Dollars in thousands) Three Months Ended March 31, 2020 March 31, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from finance leases $ 34 $ 11 Operating cash flows from operating leases 544 542 Financing cash flows from finance leases 21 15
Summary of Maturity Analysis of Operating and Finance Lease Liabilities and Reconciliation of Undiscounted Cash Flows	A maturity analysis of operating and finance lease liabilities and a reconciliation of the undiscounted cash flows to the total operating and finance lease liability amounts is presented below. (Dollars in thousands) March 31, 2020 Operating Leases Finance Lease Lease payments due: Within one year $ 1,561 $ 163 After one but within two years 1,868 216 After two but within three years 1,824 217 After three but within four years 1,572 217 After four but within five years 1,512 252 After five years 5,585 3,992 Total undiscounted cash flows 13,922 5,057 Discount on cash flows (1,852 ) (1,527 ) Total lease liability $ 12,070 $ 3,530

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
Assets Measured at Fair Value on a Recurring Basis	The following tables illustrate the assets measured at fair value on a recurring basis segregated by hierarchy fair value levels. Fair value measurements at March 31, 2020 using: (Dollars in thousands) Total carrying value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Assets: March 31, 2020 (Level 1) (Level 2) (Level 3) Available-for-sale securities: Mortgage-backed U.S. government agencies 3,662 — 3,662 — State and political subdivision obligations 16,118 — 16,118 — Corporate debt securities 7,640 — 7,640 — Other assets: Equity securities 515 515 — — Total $ 27,935 $ 515 $ 27,420 $ — Fair value measurements at December 31, 2019 using: (Dollars in thousands) Total carrying value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Assets: December 31, 2019 (Level 1) (Level 2) (Level 3) Available-for-sale securities: U.S. government agencies $ 22,830 $ — $ 22,830 $ — Mortgage-backed U.S. government agencies 12,890 — 12,890 — State and political subdivision obligations 30 — 30 — Corporate debt securities 1,259 — 1,259 — Other assets: Equity securities 507 507 — — Total $ 37,516 $ 507 $ 37,009 $ —
Fair Value Measurements, Nonrecurring	The following tables illustrate the assets measured at fair value on a nonrecurring basis segregated by hierarchy fair value levels. Fair value measurements at March 31, 2020 using: (Dollars in thousands) Total carrying value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Assets: March 31, 2020 (Level 1) (Level 2) (Level 3) Impaired Loans $ 727 $ — $ — $ 727 Foreclosed Assets Held for Sale 122 — — 122 Fair value measurements at December 31, 2019 using: (Dollars in thousands) Total carrying value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Assets: December 31, 2019 (Level 1) (Level 2) (Level 3) Impaired Loans $ 271 $ — $ — $ 271 Foreclosed Assets Held for Sale 122 — — 122
Fair Value Measurement Inputs and Valuation Techniques	The following tables present additional quantitative information about assets measured at fair value on a nonrecurring basis and for which Mid Penn has utilized Level 3 inputs to determine the fair value. (Dollars in thousands) Quantitative Information about Level 3 Fair Value Measurements March 31, 2020 Fair Value Estimate Valuation Technique Unobservable Input Range Weighted Average Impaired Loans $ 727 Appraisal of collateral (a), (b) Appraisal adjustments (b) 1% - 86% 20% Foreclosed Assets Held for Sale 122 Appraisal of collateral (a), (b) Appraisal adjustments (b) 8% - 27% 16% (Dollars in thousands) Quantitative Information about Level 3 Fair Value Measurements December 31, 2019 Fair Value Estimate Valuation Technique Unobservable Input Range Weighted Average Impaired Loans $ 271 Appraisal of collateral (a), (b) Appraisal adjustments (b) 26% - 85% 36% Foreclosed Assets Held for Sale 122 Appraisal of collateral (a), (b) Appraisal adjustments (b) 8% - 27% 16% (a) Fair value is generally determined through independent appraisals of the underlying collateral, which generally includes various Level 3 inputs which are not observable. (b) Appraisals may be adjusted downward by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range of liquidation expenses and other appraisal adjustments are presented as a percent of the appraisal. Higher downward adjustments are caused by negative changes to the collateral or conditions in the real estate market, actual offers or sales contracts received, or age of the appraisal.
Fair Value, by Balance Sheet Grouping	The following table summarizes the carrying value and fair value of financial instruments at March 31, 2020 and December 31, 2019. (Dollars in thousands) March 31, 2020 December 31, 2019 Carrying Fair Carrying Fair Value Value Value Value Financial assets: Cash and cash equivalents $ 140,758 $ 140,758 $ 139,030 $ 139,030 Available-for-sale investment securities 27,420 27,420 37,009 37,009 Held-to-maturity investment securities 167,963 170,399 136,477 137,476 Equity securities 515 515 507 507 Loans held for sale 15,534 15,793 8,422 8,630 Net loans and leases 1,788,135 1,855,681 1,753,241 1,789,402 Restricted investment in bank stocks 4,555 4,555 4,902 4,902 Accrued interest receivable 8,786 8,786 2,810 2,810 Financial liabilities: Deposits $ 1,973,281 1,984,080 $ 1,912,394 $ 1,916,624 Long-term debt (a) 19,834 21,774 29,352 30,216 Subordinated debt 42,059 40,578 27,070 25,273 Accrued interest payable 2,478 2,478 2,208 2,208 (a) Long-term debt excludes finance lease obligations.
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following tables present the carrying amount, fair value, and placement in the fair value hierarchy of Mid Penn’s financial instruments as of March 31, 2020 and December 31, 2019. Carrying values approximate fair values for cash and cash equivalents, restricted investment in bank stocks, accrued interest receivable and payable, and short-term borrowings. Other than cash and cash equivalents, which are considered Level 1 Inputs and mortgage servicing rights, which are Level 3 Inputs, these instruments are Level 2 Inputs. These tables exclude financial instruments for which the carrying amount approximates fair value, not previously disclosed. Fair Value Measurements Quoted Prices in Active Markets Significant (Dollars in thousands) for Identical Assets Significant Other Unobservable Carrying or Liabilities Observable Inputs Inputs March 31, 2020 Amount Fair Value (Level 1) (Level 2) (Level 3) Financial instruments - assets Held-to-maturity investment securities $ 167,963 $ 170,399 $ — $ 170,399 $ — Loans held for sale $ 15,534 $ 15,793 — 15,793 — Net loans and leases 1,788,135 1,855,681 — — 1,855,681 Financial instruments - liabilities Deposits $ 1,973,281 $ 1,984,080 $ — $ 1,984,080 $ — Long-term debt (a) 19,834 21,774 — 21,774 — Subordinated debt 42,059 40,578 — 40,578 — Fair Value Measurements Quoted Prices in Active Markets Significant (Dollars in thousands) for Identical Assets Significant Other Unobservable Carrying or Liabilities Observable Inputs Inputs December 31, 2019 Amount Fair Value (Level 1) (Level 2) (Level 3) Financial instruments - assets Held-to-maturity investment securities $ 136,477 $ 137,476 $ — $ 137,476 $ — Loans held for sale 8,422 8,630 — 8,630 — Net loans and leases 1,753,241 1,789,402 — — 1,789,402 Financial instruments - liabilities Deposits $ 1,912,394 $ 1,916,624 $ — $ 1,916,624 $ — Long-term debt (a) 29,352 30,216 — 30,216 — Subordinated debt 27,070 25,273 — 25,273 — (a) Long-term debt excludes finance lease obligations.

Long-term Debt (Tables)

Long-term Debt (Tables)	3 Months Ended
	Mar. 31, 2020
Maturities Of Long Term Debt [Abstract]
Long-term Debt Outstanding by Due Date	The following table presents a summary of long-term debt as of March 31, 2020 and December 31, 2019. (Dollars in thousands) March 31, 2020 December 31, 2019 FHLB fixed rate instruments: Due June 2020, 1.72% $ — $ 2,000 Due July 2020, 2.45% 5,000 5,000 Due August 2020, 3.05% 5,000 5,000 Due September 2020, 2.38% — 2,500 Due October 2020, 3.06% 5,000 5,000 Due November 2020, 2.32% — 3,000 Due December 2020, 1.78% — 2,000 Due December 2020, 2.31% 3,000 3,000 Due August 2026, 4.80% 1,788 1,846 Due February 2027, 6.71% 46 47 Less: fair value adjustments on debt assumed in acquisitions — (41 ) Total FHLB fixed rate instruments 19,834 29,352 Lease obligations included in long-term debt 3,530 3,551 Total long-term debt $ 23,364 $ 32,903

Defined Benefit Plans (Tables)

Defined Benefit Plans (Tables)	3 Months Ended
	Mar. 31, 2020
Defined Benefit Pension Plans And Defined Benefit Postretirement Plans Disclosure [Abstract]
Schedule of Net Periodic Benefit Costs	The components of net periodic benefit costs from these defined benefit plans are as follows: Three Months Ended March 31, (Dollars in thousands) Pension Benefits Other Benefits 2020 2019 2020 2019 Service cost $ 20 $ 36 — $ 1 Interest cost 45 65 — 4 Expected return on plan assets (68 ) (63 ) — — Amortization (accretion) of prior service cost — — (5 ) (5 ) Amortization of net (gain) or loss — (15 ) — — Net periodic benefit (income) expense $ (3 ) $ 23 $ (5 ) $ — Service costs are reported as a component of salaries and employee benefits on the Consolidated Statements of Income, while interest costs, expected return on plan assets, amortization (accretion) of prior service cost, and amortization of (gain) loss are reported as a component of other income.

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Narrative) (Details)	Oct. 31, 2019USD ($)	Jan. 02, 2019USD ($)	Mar. 31, 2020USD ($)shares	Dec. 31, 2019USD ($)	Mar. 31, 2019USD ($)shares	Jun. 30, 2018USD ($)Apartment	Dec. 31, 2019USD ($)	Jan. 01, 2019USD ($)Branch
Loans and leases, net of unearned interest			$ 373,225,000	$ 414,498,000			$ 414,498,000
Bank premises and equipment held for sale			$ 0	0			0
Asset held for sale, description			Bank premises and equipment designated as held for sale are carried at the lower of cost or market value. There were no premises and equipment classified as held for sale as of March 31, 2020 or December 31, 2019. During 2019, Mid Penn sold the land and facility formerly used as a full-service retail banking property.
Residential real estate held in other real estate owned			$ 135,000	78,000			78,000
Foreclosure proceedings in process			97,000	84,000			84,000
Operating lease right of use asset			10,999,000	11,442,000			11,442,000
Operating lease liability			12,070,000	12,544,000			12,544,000
Carrying value of investment in limited partnership			179,000	$ 190,000			$ 190,000
Number of apartments under the project | Apartment						37
Limited partner capital contribution commitment						$ 7,579,000
Project investment amortization period				10 years		10 years	10 years
Annual LIHTCs mount awarded for the project						$ 861,000
Total anticipated LIHTCs amount under the housing project						$ 8,613,000
Amortization expense			323,000		$ 363,000
Goodwill			62,840,000	$ 62,840,000			$ 62,840,000
Goodwill, Impairment Loss	$ 0		0
Decrease in fair value of plan assets			(535,000)
Decrease in accumulated other comprehensive (loss) income, net of taxes			$ (535,000)
Number of antidilutive shares | shares			0		0
First Priority Financial Corp. [Member]
Goodwill acquired			$ 39,744,000				39,744,000
Scottdale Bank and Trust Company [Member]
Goodwill acquired			19,178,000				19,178,000
Phoenix Bancorp Incorporated [Member]
Goodwill acquired			3,918,000				3,918,000
Core Deposit Intangible [Member]
Intangible assets, net			5,215,000	5,526,000			5,526,000
Amortization expense			$ 310,000		$ 348,000
Core Deposit Intangible, Amortization Period			10 years
Impairment of core deposit intangible			$ 0
Intangible assets, growth recognized			$ 60,887,000
Finite Lived Intangible Assets Growth Percentage			3.20%
Other Assets [Member]
Carrying value of investment in limited partnership			$ 7,250,000	7,249,000			7,249,000
Non Interest Expense [Member]
Asset held for sale, impairment charge			0		105,000
Reserve for Off-balance Sheet Activities [Member]
Valuation allowances and reserves, balance			$ 80,000	80,000			80,000
Maximum [Member]
Non-residential consumer loans charged off on contractual basis in event of bankruptcy, in period			120 days
Commercial Portfolio [Member]
Loan terms			1 year
Loan to value ratio			80.00%
Residential Portfolio [Member] | Maximum [Member]
Loan terms			30 years
Loan to value ratio			100.00%
Loan to value ratio, exposure after private mortgage insurance			85.00%
ASU 842 [Member]
Operating lease right of use asset								$ 11,661,000
Operating lease liability								$ 12,866,000
opening adjustment to retained earnings		$ 316,000
Number of retail branch location | Branch								2
Equity Securities [Member]
Equity securities, fair value			$ 515,000	507,000			507,000
Equity Securities [Member] | ASU 2016-01 [Member]
Equity securities, fair value			515,000	$ 507,000			$ 507,000
Equity securities sold			$ 0		$ 0
Home equity lines of credit [Member] | Maximum [Member]
Loan terms			20 years
Loan to value ratio			85.00%
Home Equity Lines Of Credit [Member] | Maximum [Member]
Loan terms			5 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - (Components of Accumulated Other Comprehensive Income (Loss), Net of Taxes) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Unrealized Gain (Loss) on Securities	$ 18	$ (128)
Defined Benefit Plans	(70)	471
Accumulated Other Comprehensive (Loss) Income	$ (52)	$ 343

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Basic and Diluted Earnings Per Common Share) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Share [Abstract]
Net income	$ 3,818	$ 4,077
Weighted average common shares outstanding (basic)	8,480,975	8,460,002
Effect of dilutive unvested restricted stock grants	4,856	5,315
Weighted average common shares outstanding (diluted)	8,485,831	8,465,317
Basic earnings per common share	$ 0.45	$ 0.48
Diluted earnings per common share	$ 0.45	$ 0.48

Investment Securities (Unrealiz

Investment Securities (Unrealized Gain (Loss) on Investments) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Schedule of Investments [Line Items]
Available-for-sale debt securities, Amortized Cost	$ 27,396	$ 37,170
Available-for-sale debt securities, Unrealized Gains	46	22
Available-for-sale debt securities, Unrealized Losses	22	183
Available-for-sale debt securities, Fair Value	27,420	37,009
Held-to-maturity debt securities, Amortized Cost	167,963	136,477
Held-to-maturity debt securities, Unrealized Gains	2,556	1,334
Held-to-maturity debt securities, Unrealized Losses	120	335
Held-to-maturity debt securities, Fair Value	170,399	137,476
Available-for-sale securities and Held-to-maturity debt securities, Amortized Cost	195,359	173,647
Available-for-sale securities and Held-to-maturity debt securities, Unrealized Gains	2,602	1,356
Available-for-sale securities and Held-to-maturity debt securities, Unrealized Losses	142	518
Available-for-sale securities and Held-to-maturity debt securities, Fair Value	197,819	174,485
U.S. Government Agencies [Member]
Schedule of Investments [Line Items]
Available-for-sale debt securities, Amortized Cost		22,894
Available-for-sale debt securities, Unrealized Gains		6
Available-for-sale debt securities, Unrealized Losses		70
Available-for-sale debt securities, Fair Value		22,830
U.S. Treasury and U.S. government agencies [Member]
Schedule of Investments [Line Items]
Held-to-maturity debt securities, Amortized Cost	68,321	50,210
Held-to-maturity debt securities, Unrealized Gains	288	46
Held-to-maturity debt securities, Unrealized Losses	18	220
Held-to-maturity debt securities, Fair Value	68,591	50,036
Mortgage-backed U.S. Government Agencies [Member]
Schedule of Investments [Line Items]
Available-for-sale debt securities, Amortized Cost	3,671	12,996
Available-for-sale debt securities, Unrealized Gains	6	7
Available-for-sale debt securities, Unrealized Losses	15	113
Available-for-sale debt securities, Fair Value	3,662	12,890
Held-to-maturity debt securities, Amortized Cost	44,940	42,098
Held-to-maturity debt securities, Unrealized Gains	916	95
Held-to-maturity debt securities, Unrealized Losses	24	102
Held-to-maturity debt securities, Fair Value	45,832	42,091
State and political subdivision obligations [Member]
Schedule of Investments [Line Items]
Available-for-sale debt securities, Amortized Cost	16,092	30
Available-for-sale debt securities, Unrealized Gains	27
Available-for-sale debt securities, Unrealized Losses	1
Available-for-sale debt securities, Fair Value	16,118	30
Held-to-maturity debt securities, Amortized Cost	50,603	44,169
Held-to-maturity debt securities, Unrealized Gains	1,295	1,193
Held-to-maturity debt securities, Unrealized Losses	78	13
Held-to-maturity debt securities, Fair Value	51,820	45,349
Corporate debt securities [Member]
Schedule of Investments [Line Items]
Available-for-sale debt securities, Amortized Cost	7,633	1,250
Available-for-sale debt securities, Unrealized Gains	13	9
Available-for-sale debt securities, Unrealized Losses	6
Available-for-sale debt securities, Fair Value	7,640	$ 1,259
Held-to-maturity debt securities, Amortized Cost	4,099
Held-to-maturity debt securities, Unrealized Gains	57
Held-to-maturity debt securities, Fair Value	$ 4,156

Investment Securities (Narrativ

Investment Securities (Narrative) (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Schedule of Investments [Line Items]
Available-for-sale Securities Pledged as Collateral	$ 142,407,000		$ 147,283,000
Debt Securities, Available-for-sale, Restriction Type [Extensible List]	us-gaap:CollateralPledgedMember		us-gaap:CollateralPledgedMember
FHLB [Member]
Schedule of Investments [Line Items]
Letter of credit outstanding, amount	$ 169,636,000	$ 169,051,000	$ 169,051,000

Investment Securities (Schedule

Investment Securities (Schedule of Fair Value and Unrealized Loss on Debt Security Investments in a Continuous Unrealized Loss Position) (Details) $ in Thousands	Mar. 31, 2020USD ($)security	Dec. 31, 2019USD ($)security
Schedule of Investments [Line Items]
Available-for-sale securities, Less than 12 Months: Number of Securities | security	4	5
Available-for-sale securities, Less than 12 Months: Fair Value	$ 9,428	$ 6,295
Available-for-sale securities, Less than 12 Months: Unrealized Losses	$ 20	$ 28
Available-for-sale securities, 12 Months or More: Number of Securities | security	1	21
Available-for-sale securities, 12 Months or More: Fair Value	$ 200	$ 22,585
Available-for-sale securities, 12 Months or More: Unrealized Losses	$ 2	$ 155
Available-for-sale securities, Total: Number of Securities | security	5	26
Available-for-sale securities, Total: Fair Value	$ 9,628	$ 28,880
Available-for-sale securities, Total: Unrealized Losses	$ 22	$ 183
Held-to-maturity securities, Less than 12 Months: Number of Securities | security	14	27
Held-to-maturity securities, Less than 12 Months: Fair Value	$ 12,799	$ 38,852
Held-to-maturity securities, Less than 12 Months: Unrealized Losses	$ 114	$ 267
Held-to-maturity securities, 12 Months or More: Number of Securities | security	2	14
Held-to-maturity securities, 12 Months or More: Fair Value	$ 1,358	$ 14,049
Held-to-maturity securities, 12 Months or More: Unrealized Losses	$ 6	$ 68
Held-to-maturity securities, Total: Number of Securities | security	16	41
Held-to-maturity securities, Total: Fair Value	$ 14,157	$ 52,901
Held-to-maturity securities, Total: Unrealized Losses	$ 120	$ 335
Available-for-sale securities and Held-to-maturity securities, Less than 12 Months: Number of Securities | security	18	32
Available-for-sale securities and Held-to-maturity securities, Less than 12 Months: Fair Value	$ 22,227	$ 45,147
Available-for-sale securities and Held-to-maturity securities, Less than 12 Months: Unrealized Losses	$ 134	$ 295
Available-for-sale securities and Held-to-maturity securities,, 12 Months or More: Number of Securities | security	3	35
Available-for-sale securities and Held-to-maturity securities, 12 Months or More: Fair Value	$ 1,558	$ 36,634
Available-for-sale securities and Held-to-maturity securities, 12 Months or More: Unrealized Losses	$ 8	$ 223
Available-for-sale securities and Held-to-maturity securities, Total: Number of Securities | security	21	67
Available-for-sale securities and Held-to-maturity securities, Total: Fair Value	$ 23,785	$ 81,781
Available-for-sale securities and Held-to-maturity securities, Total: Unrealized Losses	$ 142	$ 518
U.S. Government Agencies [Member]
Schedule of Investments [Line Items]
Available-for-sale securities, Less than 12 Months: Number of Securities | security		4
Available-for-sale securities, Less than 12 Months: Fair Value		$ 4,652
Available-for-sale securities, Less than 12 Months: Unrealized Losses		$ 24
Available-for-sale securities, 12 Months or More: Number of Securities | security		7
Available-for-sale securities, 12 Months or More: Fair Value		$ 11,982
Available-for-sale securities, 12 Months or More: Unrealized Losses		$ 46
Available-for-sale securities, Total: Number of Securities | security		11
Available-for-sale securities, Total: Fair Value		$ 16,634
Available-for-sale securities, Total: Unrealized Losses		$ 70
U.S. Treasury and U.S. government agencies [Member]
Schedule of Investments [Line Items]
Held-to-maturity securities, Less than 12 Months: Number of Securities | security	4	18
Held-to-maturity securities, Less than 12 Months: Fair Value	$ 5,507	$ 29,024
Held-to-maturity securities, Less than 12 Months: Unrealized Losses	$ 18	$ 219
Held-to-maturity securities, 12 Months or More: Number of Securities | security	0	1
Held-to-maturity securities, 12 Months or More: Fair Value		$ 2,999
Held-to-maturity securities, 12 Months or More: Unrealized Losses		$ 1
Held-to-maturity securities, Total: Number of Securities | security	4	19
Held-to-maturity securities, Total: Fair Value	$ 5,507	$ 32,023
Held-to-maturity securities, Total: Unrealized Losses	$ 18	$ 220
Mortgage-backed U.S. Government Agencies [Member]
Schedule of Investments [Line Items]
Available-for-sale securities, Less than 12 Months: Number of Securities | security	1	1
Available-for-sale securities, Less than 12 Months: Fair Value	$ 2,573	$ 1,643
Available-for-sale securities, Less than 12 Months: Unrealized Losses	$ 13	$ 4
Available-for-sale securities, 12 Months or More: Number of Securities | security	1	14
Available-for-sale securities, 12 Months or More: Fair Value	$ 200	$ 10,603
Available-for-sale securities, 12 Months or More: Unrealized Losses	$ 2	$ 109
Available-for-sale securities, Total: Number of Securities | security	2	15
Available-for-sale securities, Total: Fair Value	$ 2,773	$ 12,246
Available-for-sale securities, Total: Unrealized Losses	$ 15	$ 113
Held-to-maturity securities, Less than 12 Months: Number of Securities | security	2	6
Held-to-maturity securities, Less than 12 Months: Fair Value	$ 1,960	$ 8,445
Held-to-maturity securities, Less than 12 Months: Unrealized Losses	$ 18	$ 35
Held-to-maturity securities, 12 Months or More: Number of Securities | security	2	13
Held-to-maturity securities, 12 Months or More: Fair Value	$ 1,358	$ 11,050
Held-to-maturity securities, 12 Months or More: Unrealized Losses	$ 6	$ 67
Held-to-maturity securities, Total: Number of Securities | security	4	19
Held-to-maturity securities, Total: Fair Value	$ 3,318	$ 19,495
Held-to-maturity securities, Total: Unrealized Losses	$ 24	$ 102
State and political subdivision obligations [Member]
Schedule of Investments [Line Items]
Available-for-sale securities, Less than 12 Months: Number of Securities | security	1
Available-for-sale securities, Less than 12 Months: Fair Value	$ 2,962
Available-for-sale securities, Less than 12 Months: Unrealized Losses	$ 1
Available-for-sale securities, 12 Months or More: Number of Securities | security	0
Available-for-sale securities, Total: Number of Securities | security	1
Available-for-sale securities, Total: Fair Value	$ 2,962
Available-for-sale securities, Total: Unrealized Losses	$ 1
Held-to-maturity securities, Less than 12 Months: Number of Securities | security	8	3
Held-to-maturity securities, Less than 12 Months: Fair Value	$ 5,332	$ 1,383
Held-to-maturity securities, Less than 12 Months: Unrealized Losses	$ 78	$ 13
Held-to-maturity securities, 12 Months or More: Number of Securities | security	0	0
Held-to-maturity securities, Total: Number of Securities | security	8	3
Held-to-maturity securities, Total: Fair Value	$ 5,332	$ 1,383
Held-to-maturity securities, Total: Unrealized Losses	$ 78	$ 13
Corporate debt securities [Member]
Schedule of Investments [Line Items]
Available-for-sale securities, Less than 12 Months: Number of Securities | security	2
Available-for-sale securities, Less than 12 Months: Fair Value	$ 3,893
Available-for-sale securities, Less than 12 Months: Unrealized Losses	$ 6
Available-for-sale securities, 12 Months or More: Number of Securities | security	0
Available-for-sale securities, Total: Number of Securities | security	2
Available-for-sale securities, Total: Fair Value	$ 3,893
Available-for-sale securities, Total: Unrealized Losses	$ 6

Investment Securities (Schedu_2

Investment Securities (Schedule of Gross Realized Gains (Losses) on Sales of Available-For-Sale Debt Securities) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Mar. 31, 2019	Sep. 30, 2019
Securities Financing Transactions Disclosures [Abstract]
Realized gains	$ 26	$ 137
Realized losses	(19)	(5)
Net gains	$ 7	$ 132

Investment Securities (Investme

Investment Securities (Investments Classified by Contractual Maturity Date) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Schedule of Investments [Line Items]
Available-for-sale Securities, Amortized Cost, Due in 1 year or less	$ 7,982
Available-for-sale Securities, Amortized Cost, Due in 1 year or less	7,599
Available-for-sale Securities, Amortized Cost, Due after 10 years	8,144
Available-for-sale Securities, Debt Maturities, Single Maturity Date, Amortized Cost Basis, Total	23,725
Available-for-sale debt securities, Amortized Cost	27,396	$ 37,170
Available-for-sale Securities, Fair Value, Due after 1 year but within 5 years	8,012
Available-for-sale Securities, Fair Value, Due after 5 years but within 10 years	7,598
Available-for-sale Securities, Fair Value, Due after 10 years	8,148
Available-for-sale Securities, Debt Maturities, Single Maturity Date, Fair Value, Total	23,758
Available-for-sale debt securities, Fair Value	27,420	37,009
Held-to-maturity, Due in 1 year or less, Amortized Cost	5,907
Held-to-maturity, Due after 1 year through 5 years, Amortized Cost	15,378
Held-to-maturity, Due after 5 years through 10 years, Amortized Cost	96,184
Held-to-maturity, Due after 10 years, Amortized Cost	5,554
Held-to-maturity Securities, Debt Maturities, Single Maturity Date, Amortized Cost Basis	123,023
Held-to-maturity debt securities, Amortized Cost	167,963	136,477
Held-to-maturity, Due in 1 year or less, Fair Value	5,953
Held-to-maturity, Due after 1 year through 5, Fair Value	15,751
Held-to-maturity, Due after 5 years through 10 years, Fair Value	97,347
Held-to-maturity, Due after 10 years, Fair Value	5,516
Held-to-maturity Securities, Debt Maturities, Single Maturity Date, Fair Value	124,567
Held-to-maturity, Fair Value	170,399	$ 137,476
Mortgage-backed securities [Member]
Schedule of Investments [Line Items]
Available-for-sale Securities without a Single Maturity Date, Amortized Cost	3,671
Available-for-sale securities without a Single Maturity Date, Fair Value	3,662
Held-to-maturity without Single Maturity Date, Amortized Cost	44,940
Held-to-maturity without Single Maturity Date, Fair Value	$ 45,832

Loans and Allowance for Loan _3

Loans and Allowance for Loan and Lease Losses (Narrative) (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2020USD ($)LoanBorrower	Dec. 31, 2019USD ($)Loan
Financing Receivable, Allowance for Credit Losses [Line Items]
Financing receivable deferred fees and costs	$ 1,019,000	$ 1,081,000
Financing receivable, modifications, recorded investment	$ 981,000	$ 2,238,000
Number of troubled debt restructured loans | Loan	0	0
Number of borrowers | Borrower	482
Aggregate loans outstanding	$ 220,576,000
Eight Loans with Five Relationships [Member] | Nonaccruing [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Financing receivable, modifications, recorded investment		$ 1,748,000
One Large Relationships [Member] | Nonaccruing [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Financing receivable, modifications, recorded investment		1,252,000
Residential Mortgage [Member] | Residential Portfolio [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Financing receivable, modifications, recorded investment	495,000	490,000
Residential Mortgage [Member] | Residential Portfolio [Member] | Four Unrelated Borrowers [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Financing receivable, modifications, recorded investment	495,000
Residential Mortgage [Member] | Residential Portfolio [Member] | Three Unrelated Borrowers [Member] | Accruing
Financing Receivable, Allowance for Credit Losses [Line Items]
Financing receivable, modifications, recorded investment		$ 490,000
Commercial Real Estate [Member] | Residential Mortgage [Member] | Residential Portfolio [Member] | Four Unrelated Borrowers [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Financing receivable, modifications, recorded investment	440,000
Commercial Real Estate - Construction [Member] | Residential Mortgage [Member] | Residential Portfolio [Member] | Four Unrelated Borrowers [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Financing receivable, modifications, recorded investment	39,000
Commercial and Industrial [Member] | Residential Mortgage [Member] | Residential Portfolio [Member] | Four Unrelated Borrowers [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Financing receivable, modifications, recorded investment	$ 7,000

Loans and Allowance for Loan _4

Loans and Allowance for Loan and Lease Losses (Classes Of The Loan Portfolio Summarized By The Aggregate Risk Rating) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	$ 1,798,149	$ 1,762,756	$ 1,646,686
Home Equity [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	64,610	68,271	68,436
Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	1,769,360	1,732,486
Pass [Member] | Home Equity [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	64,568	68,224
Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	11,689	12,039
Special Mention [Member] | Home Equity [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	10
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	17,100	18,231
Substandard [Member] | Home Equity [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	32	47
Commercial Portfolio [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount			285,766
Commercial Portfolio [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	351,339	339,147
Commercial Portfolio [Member] | Commercial Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	939,995	929,138	868,498
Commercial Portfolio [Member] | Commercial Real Estate - Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	205,248	181,690	162,013
Commercial Portfolio [Member] | Pass [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	338,713	326,573
Commercial Portfolio [Member] | Pass [Member] | Commercial Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	925,303	913,001
Commercial Portfolio [Member] | Pass [Member] | Commercial Real Estate - Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	205,209	181,650
Commercial Portfolio [Member] | Special Mention [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	9,951	9,558
Commercial Portfolio [Member] | Special Mention [Member] | Commercial Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	1,673	2,426
Commercial Portfolio [Member] | Substandard [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	2,675	3,016
Commercial Portfolio [Member] | Substandard [Member] | Commercial Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	13,019	13,711
Commercial Portfolio [Member] | Substandard [Member] | Commercial Real Estate - Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	39	40
Residential Portfolio [Member] | Residential Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	230,047	236,724	252,455
Residential Portfolio [Member] | Pass [Member] | Residential Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	228,657	235,252
Residential Portfolio [Member] | Special Mention [Member] | Residential Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	55	55
Residential Portfolio [Member] | Substandard [Member] | Residential Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	1,335	1,417
Consumer Portfolio [Member] | Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	6,910	7,786	$ 9,518
Consumer Portfolio [Member] | Pass [Member] | Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and leases receivable, gross, carrying amount	$ 6,910	$ 7,786

Loans and Allowance for Loan _5

Loans and Allowance for Loan and Lease Losses (Impaired Loans by Loan Portfolio Class) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Home Equity [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Allowance: Recorded Investment	$ 24	$ 25
Impaired Loans with No Allowance: Unpaid Principal Balance	25	27
Impaired Loans: Total Recorded Investment	25	26
Impaired Loans: Total Unpaid Principal Balance	26	32
Home Equity [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Allowance: Recorded Investment	1	1
Impaired Loans with No Allowance: Unpaid Principal Balance	1	5
Commercial Portfolio [Member] | Commercial and Industrial [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Allowance: Recorded Investment	890	890
Impaired Loans with No Allowance: Unpaid Principal Balance	890	890
Impaired Loans with Allowance: Recorded Investment	7
Impaired Loans with Allowance: Unpaid Principal Balance	7
Impaired Loans with Allowance: Related Allowance	3
Impaired Loans: Total Recorded Investment	897	893
Impaired Loans: Total Unpaid Principal Balance	897	958
Commercial Portfolio [Member] | Commercial and Industrial [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Allowance: Recorded Investment		3
Impaired Loans with No Allowance: Unpaid Principal Balance		68
Commercial Portfolio [Member] | Commercial Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Allowance: Recorded Investment	6,833	7,973
Impaired Loans with No Allowance: Unpaid Principal Balance	7,151	8,366
Impaired Loans with Allowance: Recorded Investment	816	338
Impaired Loans with Allowance: Unpaid Principal Balance	816	380
Impaired Loans with Allowance: Related Allowance	190	166
Impaired Loans: Total Recorded Investment	9,072	9,734
Impaired Loans: Total Unpaid Principal Balance	9,390	10,454
Commercial Portfolio [Member] | Commercial Real Estate [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Allowance: Recorded Investment	1,423	1,423
Impaired Loans with No Allowance: Unpaid Principal Balance	1,423	1,708
Commercial Portfolio [Member] | Commercial Real Estate - Construction [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Allowance: Recorded Investment	39	40
Impaired Loans with No Allowance: Unpaid Principal Balance	39	61
Impaired Loans: Total Recorded Investment	39	40
Impaired Loans: Total Unpaid Principal Balance	39	61
Residential Portfolio [Member] | Residential Mortgage [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Allowance: Recorded Investment	748	817
Impaired Loans with No Allowance: Unpaid Principal Balance	766	838
Impaired Loans: Total Recorded Investment	1,116	1,198
Impaired Loans: Total Unpaid Principal Balance	1,134	1,416
Residential Portfolio [Member] | Residential Mortgage [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Allowance: Recorded Investment	368	381
Impaired Loans with No Allowance: Unpaid Principal Balance	$ 368	$ 578

Loans and Allowance for Loan _6

Loans and Allowance for Loan and Lease Losses (Average Recorded Investment Of Impaired Loans And Related Interest Income By Loan Portfolio Class) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Home Equity [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Allowance: Average Recorded Investment	$ 24	$ 30
Impaired Financing Receivable, Average Recorded Investment, Total	25	34
Home Equity [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Allowance: Average Recorded Investment	1	4
Commercial Portfolio [Member] | Commercial and Industrial [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Allowance: Average Recorded Investment	890
Impaired Loans with Allowance: Average Recorded Investment	4	2,366
Impaired Loans with Allowance: Interest Income Recognized		3
Impaired Financing Receivable, Average Recorded Investment, Total	896	2,395
Impaired Financing Receivable, Interest Income Recognized, Total		3
Commercial Portfolio [Member] | Commercial and Industrial [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Allowance: Average Recorded Investment	2	29
Commercial Portfolio [Member] | Commercial Real Estate - Construction [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Allowance: Average Recorded Investment	40
Impaired Loans with Allowance: Average Recorded Investment		367
Impaired Financing Receivable, Average Recorded Investment, Total	40	367
Commercial Portfolio [Member] | Commercial Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Allowance: Average Recorded Investment	7,430	2,001
Impaired Loans with Allowance: Average Recorded Investment	550	776
Impaired Financing Receivable, Average Recorded Investment, Total	9,400	4,352
Commercial Portfolio [Member] | Commercial Real Estate [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Allowance: Average Recorded Investment	1,420	1,575
Residential Portfolio [Member] | Residential Mortgage [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Allowance: Average Recorded Investment	782	858
Impaired Loans with No Allowance: Interest Income Recognized	6	7
Impaired Financing Receivable, Average Recorded Investment, Total	1,156	2,072
Impaired Financing Receivable, Interest Income Recognized, Total	6	7
Residential Portfolio [Member] | Residential Mortgage [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with No Allowance: Average Recorded Investment	$ 374	$ 1,214

Loans and Allowance for Loan _7

Loans and Allowance for Loan and Lease Losses (Non-accrual Loans by Classes of the Loan Portfolio Including Loans Acquired With Credit Deterioration) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing receivable, recorded investment, nonaccrual status	$ 10,670	$ 11,471
Home Equity [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing receivable, recorded investment, nonaccrual status	24	26
Commercial Portfolio [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing receivable, recorded investment, nonaccrual status	898	894
Commercial Portfolio [Member] | Commercial Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing receivable, recorded investment, nonaccrual status	9,072	9,800
Commercial Portfolio [Member] | Commercial Real Estate - Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing receivable, recorded investment, nonaccrual status	39	40
Residential Portfolio [Member] | Residential Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing receivable, recorded investment, nonaccrual status	$ 637	$ 711

Loans and Allowance for Loan _8

Loans and Allowance for Loan and Lease Losses (Loan Portfolio Summarized By The Past Due Status) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	$ 14,493	$ 13,224
Financing Receivable, Recorded Investment, Current	1,783,656	1,749,532
Total Loans	1,798,149	1,762,756	$ 1,646,686
Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	1,792	1,808	2,832
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	3,835	1,503
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	840	1,546
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	9,818	10,175
Home Equity [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	64,610	68,271	68,436
Home Equity [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	358	34
Financing Receivable, Recorded Investment, Current	64,251	68,236
Total Loans	64,609	68,270
Home Equity [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Current	1	1
Total Loans	1	1	4
Home Equity [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	335	34
Home Equity [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	23
Commercial Portfolio [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans			285,766
Commercial Portfolio [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans			29
Commercial Portfolio [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	351,339	339,147
Commercial Portfolio [Member] | Commercial and Industrial [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	1,949	1,949
Financing Receivable, Recorded Investment, Current	349,390	337,195
Total Loans	351,339	339,144
Commercial Portfolio [Member] | Commercial and Industrial [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due		3
Total Loans		3
Commercial Portfolio [Member] | Commercial and Industrial [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	800
Commercial Portfolio [Member] | Commercial and Industrial [Member] | Financing Receivables, 60 to 89 Days Past Due [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	251	1,059
Commercial Portfolio [Member] | Commercial and Industrial [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	898	890
Commercial Portfolio [Member] | Commercial and Industrial [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due		3
Commercial Portfolio [Member] | Commercial Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	939,995	929,138	868,498
Commercial Portfolio [Member] | Commercial Real Estate [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	9,669	9,128
Financing Receivable, Recorded Investment, Current	928,903	918,587
Total Loans	938,572	927,715
Commercial Portfolio [Member] | Commercial Real Estate [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	1,409	1,423
Financing Receivable, Recorded Investment, Current	14
Total Loans	1,423	1,423	1,588
Commercial Portfolio [Member] | Commercial Real Estate [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	2,025	1,298
Commercial Portfolio [Member] | Commercial Real Estate [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due		16
Commercial Portfolio [Member] | Commercial Real Estate [Member] | Financing Receivables, 60 to 89 Days Past Due [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	525	11
Commercial Portfolio [Member] | Commercial Real Estate [Member] | Financing Receivables, 60 to 89 Days Past Due [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due		473
Commercial Portfolio [Member] | Commercial Real Estate [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	7,119	7,819
Commercial Portfolio [Member] | Commercial Real Estate [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	1,409	934
Commercial Portfolio [Member] | Commercial Real Estate - Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	205,248	181,690	162,013
Commercial Portfolio [Member] | Commercial Real Estate - Construction [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Current	205,248	181,690
Total Loans	205,248	181,690
Consumer Portfolio [Member] | Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	6,910	7,786	9,518
Consumer Portfolio [Member] | Consumer [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	32	8
Financing Receivable, Recorded Investment, Current	6,878	7,778
Total Loans	6,910	7,786
Consumer Portfolio [Member] | Consumer [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	29	5
Consumer Portfolio [Member] | Consumer [Member] | Financing Receivables, 60 to 89 Days Past Due [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	3	3
Residential Portfolio [Member] | Residential Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	230,047	236,724	252,455
Residential Portfolio [Member] | Residential Mortgage [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	881	471
Financing Receivable, Recorded Investment, Current	228,798	235,872
Total Loans	229,679	236,343
Residential Portfolio [Member] | Residential Mortgage [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	195	208
Financing Receivable, Recorded Investment, Current	173	173
Total Loans	368	381	$ 1,211
Residential Portfolio [Member] | Residential Mortgage [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	646	145
Residential Portfolio [Member] | Residential Mortgage [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due		5
Residential Portfolio [Member] | Residential Mortgage [Member] | Financing Receivables, 60 to 89 Days Past Due [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	61
Residential Portfolio [Member] | Residential Mortgage [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Excluded Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	174	326
Residential Portfolio [Member] | Residential Mortgage [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	$ 195	$ 203

Loans and Allowance for Loan _9

Loans and Allowance for Loan and Lease Losses (Allowance And Recorded Investment In Financing Receivables) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses, Beginning balance	$ 9,515	$ 8,397
Charge-offs	(58)	(41)
Recoveries	7	21
Provisions	550	125
Allowance for Loan Losses, Ending balance	10,014	8,502
Allowance for loan losses: Ending balance: individually evaluated for impairment	193	486	$ 166
Allowance for loan losses: Ending balance: collectively evaluated for impairment	9,821	8,016	9,349
Loans receivables, Ending balance	1,798,149	1,646,686	1,762,756
Loans receivables: Ending balance: individually evaluated for impairment	9,357	4,333	10,083
Loans Receivable: Ending balance: collectively evaluated for impairment	1,787,000	1,639,521	1,750,865
Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans receivables, Ending balance	1,792	2,832	1,808
Home Equity [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses, Beginning balance	442	528
Provisions	6	(78)
Allowance for Loan Losses, Ending balance	448	450
Allowance for loan losses: Ending balance: collectively evaluated for impairment	448	450	442
Loans receivables, Ending balance	64,610	68,436	68,271
Loans receivables: Ending balance: individually evaluated for impairment	24	29	25
Loans Receivable: Ending balance: collectively evaluated for impairment	64,585	68,403	68,245
Home Equity [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans receivables, Ending balance	1	4	1
Commercial Portfolio [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses, Beginning balance		2,391
Recoveries		1
Provisions		51
Allowance for Loan Losses, Ending balance		2,443
Allowance for loan losses: Ending balance: individually evaluated for impairment		205
Allowance for loan losses: Ending balance: collectively evaluated for impairment		2,238
Loans receivables, Ending balance		285,766
Loans receivables: Ending balance: individually evaluated for impairment		205
Loans Receivable: Ending balance: collectively evaluated for impairment		285,532
Commercial Portfolio [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans receivables, Ending balance		29
Commercial Portfolio [Member] | Commercial and Industrial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses, Beginning balance	2,341
Charge-offs	(43)
Recoveries	1
Provisions	128
Allowance for Loan Losses, Ending balance	2,427
Allowance for loan losses: Ending balance: individually evaluated for impairment	3
Allowance for loan losses: Ending balance: collectively evaluated for impairment	2,424		2,341
Loans receivables, Ending balance	351,339		339,147
Loans receivables: Ending balance: individually evaluated for impairment	897		890
Loans Receivable: Ending balance: collectively evaluated for impairment	350,442		338,254
Commercial Portfolio [Member] | Commercial and Industrial [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans receivables, Ending balance			3
Commercial Portfolio [Member] | Commercial Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses, Beginning balance	6,259	4,703
Charge-offs		(11)
Recoveries	1	18
Provisions	370	321
Allowance for Loan Losses, Ending balance	6,630	5,031
Allowance for loan losses: Ending balance: individually evaluated for impairment	190	243	166
Allowance for loan losses: Ending balance: collectively evaluated for impairment	6,440	4,788	6,093
Loans receivables, Ending balance	939,995	868,498	929,138
Loans receivables: Ending balance: individually evaluated for impairment	7,649	2,827	8,311
Loans Receivable: Ending balance: collectively evaluated for impairment	930,923	864,083	919,404
Commercial Portfolio [Member] | Commercial Real Estate [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans receivables, Ending balance	1,423	1,588	1,423
Commercial Portfolio [Member] | Commercial Real Estate - Construction [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses, Beginning balance	51	75
Charge-offs		(20)
Provisions	6	26
Allowance for Loan Losses, Ending balance	57	81
Allowance for loan losses: Ending balance: individually evaluated for impairment		38
Allowance for loan losses: Ending balance: collectively evaluated for impairment	57	43	51
Loans receivables, Ending balance	205,248	162,013	181,690
Loans receivables: Ending balance: individually evaluated for impairment	39	367	40
Loans Receivable: Ending balance: collectively evaluated for impairment	205,209	161,646	181,650
Residential Portfolio [Member] | Residential Mortgage [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses, Beginning balance	417	453
Recoveries	3
Provisions	16	24
Allowance for Loan Losses, Ending balance	436	477
Allowance for loan losses: Ending balance: collectively evaluated for impairment	436	477	417
Loans receivables, Ending balance	230,047	252,455	236,724
Loans receivables: Ending balance: individually evaluated for impairment	748	905	817
Loans Receivable: Ending balance: collectively evaluated for impairment	228,931	250,339	235,526
Residential Portfolio [Member] | Financial Asset Acquired with Credit Deterioration [Member] | Residential Mortgage [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans receivables, Ending balance	368	1,211	381
Consumer Portfolio [Member] | Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses, Beginning balance	2	7
Charge-offs	(15)	(10)
Recoveries	2	2
Provisions	13	7
Allowance for Loan Losses, Ending balance	2	6
Allowance for loan losses: Ending balance: collectively evaluated for impairment	2	6	2
Loans receivables, Ending balance	6,910	9,518	7,786
Loans Receivable: Ending balance: collectively evaluated for impairment	6,910	9,518	7,786
Unallocated [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan and lease losses, Beginning balance	3	240
Provisions	11	(226)
Allowance for Loan Losses, Ending balance	14	14
Allowance for loan losses: Ending balance: collectively evaluated for impairment	$ 14	$ 14	$ 3

Loans and Allowance for Loan_10

Loans and Allowance for Loan and Lease Losses (Troubled Debt Restructurings) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Financing Receivable, Modifications [Line Items]
Financing Receivable, Modifications, Pre-Modification Recorded Investment	$ 1,951,000	$ 3,282,000
Financing Receivable, Modifications, Post-Modification Recorded Investment	1,850,000	3,181,000
Financing Receivable, Modifications, Recorded Investment	981,000	2,238,000
Commercial Portfolio [Member] | Commercial and Industrial [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable, Modifications, Pre-Modification Recorded Investment	8,000	3,000
Financing Receivable, Modifications, Post-Modification Recorded Investment	8,000	3,000
Financing Receivable, Modifications, Recorded Investment	7,000	3,000
Commercial Portfolio [Member] | Commercial Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable, Modifications, Pre-Modification Recorded Investment	1,214,000	2,562,000
Financing Receivable, Modifications, Post-Modification Recorded Investment	1,115,000	2,463,000
Financing Receivable, Modifications, Recorded Investment	440,000	1,705,000
Commercial Portfolio [Member] | Commercial Real Estate - Construction [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable, Modifications, Pre-Modification Recorded Investment	40,000	40,000
Financing Receivable, Modifications, Post-Modification Recorded Investment	40,000	40,000
Financing Receivable, Modifications, Recorded Investment	39,000	40,000
Residential Portfolio [Member] | Residential Mortgage [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable, Modifications, Pre-Modification Recorded Investment	689,000	677,000
Financing Receivable, Modifications, Post-Modification Recorded Investment	687,000	675,000
Financing Receivable, Modifications, Recorded Investment	$ 495,000	$ 490,000

Loans and Allowance for Loan_11

Loans and Allowance for Loan and Lease Losses (Schedule of Accretion of Purchased Impaired Loan) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Accounts Notes Loans And Financing Receivable Gross Allowance And Net [Abstract]
Accretable yield, beginning balance	$ 89	$ 309
Accretable yield amortized to interest income	(17)	(55)
Accretable yield, ending balance	$ 72	$ 254

Leases - Addititonal Informatio

Leases - Addititonal Information (Details)	Mar. 31, 2020USD ($)
Lease Cost [Abstract]
Sale and leaseback transactions	$ 0
Leveraged leases	$ 0

Leases - Summary of Operating a

Leases - Summary of Operating and Finance Lease Right-of-use Assets and Related Lease Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Operating Leases
Right of use asset	$ 10,999	$ 11,442
Lease liability	$ 12,070	$ 12,544
Weighted average remaining lease term (in years)	8 years 6 months 29 days	8 years 7 months 20 days
Weighted average discount rate	3.33%	3.33%
Finance Lease
Right of use asset	$ 3,402	$ 3,447
Lease liability	$ 3,530	$ 3,551
Weighted average remaining lease term (in years)	18 years 11 months 1 day	19 years 2 months 1 day
Weighted average discount rate	3.81%	3.81%

Leases - Summary of Lease Costs

Leases - Summary of Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Finance lease cost:
Amortization of right-of-use asset	$ 45	$ 15
Interest expense on lease liability	34	11
Total finance lease cost	79	26
Operating lease cost	528	515
Short-term and equipment lease cost	9	28
Sublease income	(6)	(5)
Total lease costs	$ 610	$ 564

Leases - Summary of Cash Paid f

Leases - Summary of Cash Paid for Amounts Included in Measurement of Lease Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from finance leases	$ 34	$ 11
Operating cash flows from operating leases	544	542
Financing cash flows from finance leases	$ 21	$ 15

Leases - Summary of Maturity An

Leases - Summary of Maturity Analysis of Operating and Finance Lease Liabilities and Reconciliation of Undiscounted Cash Flows (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Operating lease payments due:
Within one year	$ 1,561
After one but within two years	1,868
After two but within three years	1,824
After three but within four years	1,572
After four but within five years	1,512
After five years	5,585
Total undiscounted cash flows	13,922
Discount on cash flows	(1,852)
Total lease liability	12,070	$ 12,544
Finance lease payments due:
Within one year	163
After one but within two years	216
After two but within three years	217
After three but within four years	217
After four but within five years	252
After five years	3,992
Total undiscounted cash flows	5,057
Discount on cash flows	(1,527)
Total lease liability	$ 3,530	$ 3,551

Fair Value Measurement (Assets

Fair Value Measurement (Assets Measured at Fair Value on Recurring Basis) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities	$ 27,420	$ 37,009
Available-for-sale securities	27,935	37,516
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	515	507
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	27,420	37,009
Mortgage-backed U.S. Government Agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities	3,662	12,890
Mortgage-backed U.S. Government Agencies [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities	3,662	12,890
State and political subdivision obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities	16,118	30
State and political subdivision obligations [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities	16,118	30
Corporate debt securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities	7,640	1,259
Corporate debt securities [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities	7,640	1,259
Equity Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale equity securities	515	507
Equity Securities [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale equity securities	$ 515	507
U.S. Government Agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities		22,830
U.S. Government Agencies [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities		$ 22,830

Fair Value Measurement (Fair Va

Fair Value Measurement (Fair Value Measurements, Nonrecurring) (Details) - Nonrecurring [Member] - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Impaired Loan [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure, Nonrecurring	$ 727	$ 271
Foreclosed Assets Held for Sale [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure, Nonrecurring	122	122
Level 3 [Member] | Impaired Loan [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure, Nonrecurring	727	271
Level 3 [Member] | Foreclosed Assets Held for Sale [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure, Nonrecurring	$ 122	$ 122

Fair Value Measurement (Fair _2

Fair Value Measurement (Fair Value Inputs, Assets, Quantitative Information) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Impaired Loan [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Measurements, Valuation Techniques	Appraisal of collateral	Appraisal of collateral
Fair Value Disclosure, Unobservable Input Range	Appraisal adjustments	Appraisal adjustments
Impaired Loan [Member] | Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure, Nonrecurring	$ 727	$ 271
Impaired Loan [Member] | Nonrecurring [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure, Nonrecurring	$ 727	$ 271
Foreclosed Assets Held for Sale [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Measurements, Valuation Techniques	Appraisal of collateral	Appraisal of collateral
Fair Value Disclosure, Unobservable Input Range	Appraisal adjustments	Appraisal adjustments
Foreclosed Assets Held for Sale [Member] | Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure, Nonrecurring	$ 122	$ 122
Foreclosed Assets Held for Sale [Member] | Nonrecurring [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure, Nonrecurring	$ 122	$ 122
Minimum [Member] | Discount Rate [Member] | Appraisal of Collateral [Member] | Impaired Loan [Member] | Unobservable Input - Appraisal Adjustments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Inputs, Discount Rate	1.00%	26.00%
Minimum [Member] | Discount Rate [Member] | Appraisal of Collateral [Member] | Foreclosed Assets Held for Sale [Member] | Unobservable Input - Appraisal Adjustments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Inputs, Discount Rate	8.00%	8.00%
Maximum [Member] | Discount Rate [Member] | Appraisal of Collateral [Member] | Impaired Loan [Member] | Unobservable Input - Appraisal Adjustments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Inputs, Discount Rate	86.00%	85.00%
Maximum [Member] | Discount Rate [Member] | Appraisal of Collateral [Member] | Foreclosed Assets Held for Sale [Member] | Unobservable Input - Appraisal Adjustments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Inputs, Discount Rate	27.00%	27.00%
Weighted Average [Member] | Discount Rate [Member] | Appraisal of Collateral [Member] | Impaired Loan [Member] | Unobservable Input - Appraisal Adjustments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Inputs, Discount Rate	20.00%	36.00%
Weighted Average [Member] | Discount Rate [Member] | Appraisal of Collateral [Member] | Foreclosed Assets Held for Sale [Member] | Unobservable Input - Appraisal Adjustments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Inputs, Discount Rate	16.00%	16.00%

Fair Value Measurement (Fair _3

Fair Value Measurement (Fair Value, by Balance Sheet Grouping) (Details) - USD ($)		Mar. 31, 2020	Dec. 31, 2019
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available-for-sale investment securities		$ 27,420,000	$ 37,009,000
Held-to-maturity investment securities		170,399,000	137,476,000
Net loans and leases		373,225,000	414,498,000
Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents		140,758,000	139,030,000
Available-for-sale investment securities		27,420,000	37,009,000
Held-to-maturity investment securities		167,963,000	136,477,000
Equity securities		515,000	507,000
Loans held for sale		15,534,000	8,422,000
Net loans and leases		1,788,135,000	1,753,241,000
Restricted investment in bank stocks		4,555,000	4,902,000
Accrued interest receivable		8,786,000	2,810,000
Deposits		1,973,281,000	1,912,394,000
Long-term debt	[1]	19,834,000	29,352,000
Subordinated debt		42,059,000	27,070,000
Accrued interest payable		2,478,000	2,208,000
Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents		140,758,000	139,030,000
Available-for-sale investment securities		27,420,000	37,009,000
Held-to-maturity investment securities		170,399,000	137,476,000
Equity securities		515,000	507,000
Loans held for sale		15,793,000	8,630,000
Net loans and leases		1,855,681,000	1,789,402,000
Restricted investment in bank stocks		4,555,000	4,902,000
Accrued interest receivable		8,786,000	2,810,000
Deposits		1,984,080,000	1,916,624,000
Long-term debt	[1]	21,774,000	30,216,000
Subordinated debt		40,578,000	25,273,000
Accrued interest payable		$ 2,478,000	$ 2,208,000
[1]	Long-term debt excludes finance lease obligations.

Fair Value Measurements (Schedu

Fair Value Measurements (Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis) (Details) - USD ($)		Mar. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Held-to-maturity investment securities		$ 170,399,000	$ 137,476,000
Net loans and leases		373,225,000	414,498,000
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Held-to-maturity investment securities		170,399,000	137,476,000
Loans held for sale		15,793,000	8,630,000
Deposits		1,984,080,000	1,916,624,000
Long-term debt	[1]	21,774,000	30,216,000
Subordinated debt		40,578,000	25,273,000
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Net loans and leases		1,855,681,000	1,789,402,000
Carrying Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Held-to-maturity investment securities		167,963,000	136,477,000
Loans held for sale		15,534,000	8,422,000
Net loans and leases		1,788,135,000	1,753,241,000
Deposits		1,973,281,000	1,912,394,000
Long-term debt	[1]	19,834,000	29,352,000
Subordinated debt		42,059,000	27,070,000
Fair Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Held-to-maturity investment securities		170,399,000	137,476,000
Loans held for sale		15,793,000	8,630,000
Net loans and leases		1,855,681,000	1,789,402,000
Deposits		1,984,080,000	1,916,624,000
Long-term debt	[1]	21,774,000	30,216,000
Subordinated debt		$ 40,578,000	$ 25,273,000
[1]	Long-term debt excludes finance lease obligations.

Guarantees and Commitments (Nar

Guarantees and Commitments (Narrative) (Details)	3 Months Ended			12 Months Ended
	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Jun. 30, 2018USD ($)Apartment	Dec. 31, 2019USD ($)
Commitments, Contingencies and Guarantees [Line Items]
Number of apartments under the project | Apartment			37
Limited partner capital contribution commitment			$ 7,579,000
Annual LIHTCs mount awarded for the project			861,000
Total anticipated LIHTCs amount under the housing project			$ 8,613,000
Project investment amortization period		10 years	10 years	10 years
Total investment in limited partnership, net of amortization	$ 179,000	$ 190,000		$ 190,000
Other Assets [Member]
Commitments, Contingencies and Guarantees [Line Items]
Total investment in limited partnership, net of amortization	7,250,000	$ 7,249,000		7,249,000
Financial Standby Letters of Credit [Member]
Commitments, Contingencies and Guarantees [Line Items]
Commitments to extend credit	$ 19,758,000			$ 26,574,000

Long-term Debt (Narrative) (Det

Long-term Debt (Narrative) (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Debt Instrument [Line Items]
Long-term debt outstanding	$ 23,364,000	$ 32,903,000
FHLB prepayment	9,500,000
FHLB prepayment penalty	63,000		$ 0
FHLB [Member]
Debt Instrument [Line Items]
Letter of credit outstanding, amount	$ 169,636,000	$ 169,051,000	$ 169,051,000

Long-term Debt (Long-term Debt

Long-term Debt (Long-term Debt Outstanding by Due Date) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Less: fair value adjustments on debt assumed in acquisitions		$ (41)
Total FHLB fixed rate instruments	$ 19,834	29,352
Lease obligations included in long-term debt	3,530	3,551
Total long-term debt	$ 23,364	32,903
Due in June 2020 [Member]
Debt Instrument [Line Items]
Long-term debt outstanding		$ 2,000
Federal Home Loan Bank, advances, branch of FHLB bank, interest rate	1.72%	1.72%
Federal Home Loan Bank, advances, branch of FHLB bank, due date	2020-06	2020-06
Due in July 2020 [Member]
Debt Instrument [Line Items]
Long-term debt outstanding	$ 5,000	$ 5,000
Federal Home Loan Bank, advances, branch of FHLB bank, interest rate	2.45%	2.45%
Federal Home Loan Bank, advances, branch of FHLB bank, due date	2020-07	2020-07
Due in August 2020 [Member]
Debt Instrument [Line Items]
Long-term debt outstanding	$ 5,000	$ 5,000
Federal Home Loan Bank, advances, branch of FHLB bank, interest rate	3.05%	3.05%
Federal Home Loan Bank, advances, branch of FHLB bank, due date	2020-08	2020-08
Due in September 2020 [Member]
Debt Instrument [Line Items]
Long-term debt outstanding		$ 2,500
Federal Home Loan Bank, advances, branch of FHLB bank, interest rate	2.38%	2.38%
Federal Home Loan Bank, advances, branch of FHLB bank, due date	2020-09	2020-09
Due in October 2020 [Member]
Debt Instrument [Line Items]
Long-term debt outstanding	$ 5,000	$ 5,000
Federal Home Loan Bank, advances, branch of FHLB bank, interest rate	3.06%	3.06%
Federal Home Loan Bank, advances, branch of FHLB bank, due date	2020-10	2020-10
Due in November 2020 [Member]
Debt Instrument [Line Items]
Long-term debt outstanding		$ 3,000
Federal Home Loan Bank, advances, branch of FHLB bank, interest rate	2.32%	2.32%
Federal Home Loan Bank, advances, branch of FHLB bank, due date	2020-11	2020-11
Due in December 2020 [Member]
Debt Instrument [Line Items]
Long-term debt outstanding		$ 2,000
Federal Home Loan Bank, advances, branch of FHLB bank, interest rate	1.78%	1.78%
Federal Home Loan Bank, advances, branch of FHLB bank, due date	2020-12	2020-12
Due in December 2020 [Member]
Debt Instrument [Line Items]
Long-term debt outstanding	$ 3,000	$ 3,000
Federal Home Loan Bank, advances, branch of FHLB bank, interest rate	2.31%	2.31%
Federal Home Loan Bank, advances, branch of FHLB bank, due date	2020-12	2020-12
Due in August 2026 [Member]
Debt Instrument [Line Items]
Long-term debt outstanding	$ 1,788	$ 1,846
Federal Home Loan Bank, advances, branch of FHLB bank, interest rate	4.80%	4.80%
Federal Home Loan Bank, advances, branch of FHLB bank, due date	2026-08	2026-08
Due in February 2027 [Member]
Debt Instrument [Line Items]
Long-term debt outstanding	$ 46	$ 47
Federal Home Loan Bank, advances, branch of FHLB bank, interest rate	6.71%	6.71%
Federal Home Loan Bank, advances, branch of FHLB bank, due date	2027-02	2027-02

Subordinated Debt (Narrative) (

Subordinated Debt (Narrative) (Details) - USD ($)	Mar. 20, 2020	Dec. 19, 2017	Dec. 09, 2015	Jul. 31, 2018	Mar. 31, 2020	Dec. 31, 2019
Subordinated debt issuance					$ 15,000,000
Subordinated Notes Due 2030 [Member] | Subordinated Debt [Member]
Subordinated debt issuance	$ 15,000,000
Subordinated Notes Due 2020 [Member] | Subordinated Debt [Member]
Debt instrument, interest rate, effective percentage	4.00%
Debt Instrument, Description of Variable Rate Basis					The 2020 Notes bear interest at a rate of 4.0% per year for the first five years and then float at the Wall Street Journal’s Prime Rate, provided that the interest rate applicable to the outstanding principal balance during the period the 2020 Notes are floating will at no time be less than 4.25%.
Debt instrument, payment terms					Interest will be payable semi-annually in arrears on June 30 and December 30 of each year, beginning on June 30, 2020, for the first five years after issuance and will be payable quarterly in arrears thereafter on March 30, June 30, September 30 and December 30.
Debt instrument, maturity date					Mar. 30, 2030
Debt instrument, redemption, description					The 2020 Notes will mature on March 30, 2030 and are redeemable in whole or in part, without premium or penalty, at any time on or after March 30, 2025 and prior to March 30, 2030. Additionally, if all or any portion of the 2020 Notes cease to be deemed Tier 2 Capital, Mid Penn may redeem, on any interest payment date, all or part of the 2020 Notes. In the event of a redemption described in the previous sentence, Mid Penn will redeem the 2020 Notes at 100% of the principal amount of the 2020 Notes, plus accrued and unpaid interest thereon to but excluding the date of redemption.
Notes payable to related parties					$ 1,700,000
Subordinated Notes Due 2020 [Member] | Subordinated Debt [Member] | WSJ Prime Rate [Member] | Maximum [Member]
Debt instrument, interest rate, effective percentage	4.25%
Subordinated Notes Due 2025 [Member] | Subordinated Debt [Member]
Subordinated debt issuance			$ 7,500,000
Debt instrument, interest rate, effective percentage			5.15%
Debt Instrument, Description of Variable Rate Basis					2015 Notes bear interest at a rate of 5.15% per year for the first five years and then float at the Wall Street Journal’s Prime Rate plus 0.50%, provided that the interest rate applicable to the outstanding principal balance will at no time be less than 4.0%.
Debt instrument, payment terms					Interest is payable quarterly in arrears on January 1, April 1, July 1 and October 1 of each year, beginning on January 1, 2016.
Debt instrument, maturity date					Dec. 9, 2025
Debt instrument, redemption, description					The 2015 Notes will mature on December 9, 2025 and are redeemable in whole or in part, without premium or penalty, at any time on or after December 9, 2020, and prior to December 9, 2025. Additionally, Mid Penn may redeem the 2015 Notes in whole at any time, or in part from time to time, upon at least 30 days’ notice if: (i) a change or prospective change in law occurs that could prevent Mid Penn from deducting interest payable on the 2015 Notes for U.S. federal income tax purposes; (ii) an event occurs that precludes the 2015 Notes from being recognized as Tier 2 capital for regulatory capital purposes; or (iii) Mid Penn becomes required to register as an investment company under the Investment Company Act of 1940, as amended, in each case at 100% of the principal amount of the 2015 Notes, plus accrued and unpaid interest thereon to but excluding the date of redemption.
Notes payable to related parties					$ 1,930,000	$ 1,930,000
Unamortized debt issuance cost					$ 87,000	103,000
Subordinated Notes Due 2025 [Member] | Subordinated Debt [Member] | First Priority Financial Corp. [Member]
Subordinated debt issuance				$ 9,500,000
Debt instrument, interest rate, effective percentage				7.00%
Debt Instrument, Description of Variable Rate Basis					The First Priority Notes are non-callable for an initial period of five years and include provisions for redemption pricing between 101.5% and 100.5% of the liquidation value if called after five years but prior to the stated maturity date
Debt instrument, maturity date					Nov. 30, 2025
Subordinated debt acquired				$ 9,500,000
Subordinated debt fair value premium				$ 247,000
Debt instrument, issuance date					Nov. 13, 2015
Debt instrument non-callable period				5 years
Subordinated Notes Due 2025 [Member] | Subordinated Debt [Member] | Maximum [Member] | First Priority Financial Corp. [Member]
Debt instrument redemption price percentage				101.50%
Subordinated Notes Due 2025 [Member] | Subordinated Debt [Member] | Minimum [Member] | First Priority Financial Corp. [Member]
Debt instrument redemption price percentage				100.50%
Subordinated Notes Due 2025 [Member] | Subordinated Debt [Member] | WSJ Prime Rate [Member]
Debt instrument, basis spread on variable rate			0.50%
Subordinated Notes Due 2025 [Member] | Subordinated Debt [Member] | WSJ Prime Rate [Member] | Maximum [Member]
Debt instrument, interest rate, effective percentage			4.00%
Subordinated Notes Due 2028 [Member] | Subordinated Debt [Member]
Subordinated debt issuance		$ 10,000,000
Debt instrument, interest rate, effective percentage		5.25%
Debt Instrument, Description of Variable Rate Basis					The 2017 Notes bear interest at a rate of 5.25% per year for the first five years and then float at the Wall Street Journal’s Prime Rate plus 0.50%, provided that the interest rate applicable to the outstanding principal balance will at no times be less than 5.0%.
Debt instrument, payment terms					Interest is payable semi-annually in arrears on January 15 and July 15 of each year, beginning on July 15, 2018, for the first five years after issuance and will be payable quarterly in arrears thereafter on January 15, April 15, July 15, and October 15.
Debt instrument, maturity date					Jan. 1, 2028
Debt instrument, redemption, description					The 2017 Notes will mature on January 1, 2028 and are redeemable in whole or in part, without premium or penalty, at any time on or after December 21, 2022, and prior to January 1, 2028. Additionally, Mid Penn may redeem the 2017 Notes in whole at any time, or in part from time to time, upon at least 30 days’ notice if: (i) a change or prospective change in law occurs that could prevent Mid Penn from deducting interest payable on the 2017 Notes for U.S. federal income tax purposes; (ii) an event occurs that precludes the 2017 Notes from being recognized as Tier 2 capital for regulatory capital purposes; or (iii) Mid Penn becomes required to register as an investment company under the Investment Company Act of 1940, as amended. In the event of a redemption described in the previous sentence, Mid Penn will redeem the 2017 Notes at 100% of the principal amount of the 2017 Notes, plus accrued and unpaid interest thereon to but excluding the date of redemption.
Notes payable to related parties					$ 1,450,000	1,450,000
Unamortized debt issuance cost					$ 87,000	$ 103,000
Subordinated Notes Due 2028 [Member] | Subordinated Debt [Member] | WSJ Prime Rate [Member]
Debt instrument, basis spread on variable rate		0.50%
Subordinated Notes Due 2028 [Member] | Subordinated Debt [Member] | WSJ Prime Rate [Member] | Maximum [Member]
Debt instrument, interest rate, effective percentage		5.00%

Defined Benefit Plans (Narrativ

Defined Benefit Plans (Narrative) (Details)	3 Months Ended
	Mar. 31, 2020USD ($)
Defined Benefit Pension Plans And Defined Benefit Postretirement Plans Disclosure [Abstract]
Contributions by employer to defined benefit plan	$ 200,000

Defined Benefit Plans (Net Peri

Defined Benefit Plans (Net Periodic Benefit Costs) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 20	$ 36
Interest cost	45	65
Expected return on plan assets	(68)	(63)
Amortization of net (gain) or loss		(15)
Net periodic benefit (income) expense	(3)	23
Other Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost		1
Interest cost		4
Amortization (accretion) of prior service cost	(5)	$ (5)
Net periodic benefit (income) expense	$ (5)

Common Stock (Details)

Common Stock (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	May 14, 2019	May 13, 2019	May 06, 2014
Class of Stock [Line Items]
Common stock, shares authorized	20,000,000		20,000,000	20,000,000	10,000,000
2014 Restricted Stock Plan [Member]
Class of Stock [Line Items]
Shares authorized per plan						100,000
Shares granted	57,655
Allocated share-based compensation expense	$ 96,000	$ 80,000
Shares forfeited and available for reissuance	2,446
Restricted shares vested during period	27,270
Granted shares unvested	27,939
Shares forfeited	100	0
Treasury Stock Repurchase Program [Member]
Class of Stock [Line Items]
Stock repurchase program, authorized amount	$ 15,000,000
Percentage of outstanding shares based on closing stock price	8.70%
Stock repurchase program expiration date	Mar. 19, 2021
Stock repurchased during period, shares	0

COVID-19 Pandemic Implications

COVID-19 Pandemic Implications (Narrative) (Details)	May 08, 2020USD ($)Customer	May 07, 2020USD ($)BorrowerCustomer	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Mar. 31, 2019USD ($)
Unusual Risk Or Uncertainty [Line Items]
Loans and leases receivable, gross, carrying amount			$ 1,798,149,000	$ 1,762,756,000	$ 1,646,686,000
Subsequent Event [Member]
Unusual Risk Or Uncertainty [Line Items]
Loan modifications to number of borrowers affected by Covid | Borrower		479
Subsequent Event [Member] | COVID-19 Pandemic Implications [Member]
Unusual Risk Or Uncertainty [Line Items]
Loans and leases receivable, gross, carrying amount		$ 201,522,000
Subsequent Event [Member] | Minimum [Member] | COVID-19 Pandemic Implications [Member]
Unusual Risk Or Uncertainty [Line Items]
Modification from deferrals of principal and interest payments		3 months
Borrowers reverting to interest only payments		3 months
Subsequent Event [Member] | Maximum [Member] | COVID-19 Pandemic Implications [Member]
Unusual Risk Or Uncertainty [Line Items]
Modification from deferrals of principal and interest payments		6 months
Borrowers reverting to interest only payments		6 months
PPP Loans [Member] | Small Business Administration [Member]
Unusual Risk Or Uncertainty [Line Items]
Loan guarantee description			All PPP loans are 100% guaranteed by the Small Business Administration, and from the disbursements made through May 7, 2020
PPP Loans [Member] | Small Business Administration [Member] | Subsequent Event [Member]
Unusual Risk Or Uncertainty [Line Items]
Loan funding approved		$ 598,463,000
Loans and leases receivable, gross, carrying amount	$ 587,543,000
Number of business customers | Customer		3,552
Number of business customers loan disbursed | Customer	3,282
Related party loans account		$ 16,312,000
Guarantee percentage of loan		100.00%
Loan processing fees		$ 19,893,000