XML 55 R44.htm IDEA: XBRL DOCUMENT v3.23.3
LOANS AND ALLOWANCE FOR CREDIT LOSSES - Allowances by Impairment (Details) - USD ($)
$ in Thousands
Sep. 30, 2023
Jun. 30, 2023
Dec. 31, 2022
Sep. 30, 2022
Jun. 30, 2022
Dec. 31, 2021
Allowance for loan losses            
Individually evaluated for impairment $ 1,119   $ 1,147      
Collectively evaluated for impairment 19,133   18,512      
Total ending allowance balance 20,252 [1] $ 20,172 19,659 [1] $ 18,631 $ 17,485 $ 21,025
Loans:            
Loans individually analyzed 4,999   7,482      
Loans collectively analyzed 1,925,689   1,821,966      
Total loans, net of deferred loan fees and costs 1,930,688   1,829,448      
Collateral Pledged            
Allowance for loan losses            
Total ending allowance balance 241          
Loans:            
Loans individually analyzed 4,133          
Commercial and Agricultural            
Allowance for loan losses            
Individually evaluated for impairment 1,089   1,078      
Collectively evaluated for impairment 3,057   2,295      
Total ending allowance balance 4,146 4,121 3,373 3,515 3,564 3,591
Loans:            
Loans individually analyzed 1,174   2,112      
Loans collectively analyzed 253,310   250,181      
Total loans, net of deferred loan fees and costs 254,484   252,293      
Commercial Mortgages            
Allowance for loan losses            
Individually evaluated for impairment 30   38      
Collectively evaluated for impairment 10,995   11,538      
Total ending allowance balance 11,025 10,994 11,576 10,986 10,314 13,556
Loans:            
Loans individually analyzed 3,825   4,383      
Loans collectively analyzed 1,082,708   992,530      
Total loans, net of deferred loan fees and costs 1,086,533   996,913      
Residential Mortgages            
Allowance for loan losses            
Individually evaluated for impairment 0   0      
Collectively evaluated for impairment 1,868   1,845      
Total ending allowance balance 1,868 1,905 1,845 1,796 1,714 1,803
Loans:            
Loans individually analyzed 0   723      
Loans collectively analyzed 281,361   284,949      
Total loans, net of deferred loan fees and costs 281,361   285,672      
Consumer Loans            
Allowance for loan losses            
Individually evaluated for impairment 0   31      
Collectively evaluated for impairment 3,213   2,834      
Total ending allowance balance 3,213 $ 3,152 2,865 $ 2,334 $ 1,893 $ 2,075
Loans:            
Loans individually analyzed 0   264      
Loans collectively analyzed 308,310   294,306      
Total loans, net of deferred loan fees and costs $ 308,310   $ 294,570      
[1] Effective January 1, 2023, the allowance calculation is based upon Current Expected Credit loss methodology. Prior to January 1, 2023, the allowance calculation was based upon incurred loss methodology. Refer to Note 1 for further discussion.