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Section 1: 10-Q (10-Q)

evbn-20200630x10q
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Table of Contents

United States

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

xQUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For quarterly period ended June 30, 2020

¨TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to ______

Commission file number 001-35021

EVANS BANCORP, INC.

(Exact name of registrant as specified in its charter)

New York 16-1332767

(State or other jurisdiction of (I.R.S. Employer

incorporation or organization) Identification No.)

One Grimsby Drive, Hamburg, NY 14075

(Address of principal executive offices) (Zip Code)

(716) 926-2000

(Registrant's telephone number, including area code)

Not Applicable

(Former name, former address and former fiscal year, if changed

since last report)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Trading Symbol(s)

Name of each exchange on which registered

Common Stock, $0.50 par value

EVBN

NYSE American

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No ¨

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes x No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ¨

Accelerated filer x

Non-accelerated filer ¨

Smaller reporting company x

Emerging growth company ¨

If an emerging growth company, indicate by checkmark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes ¨ No x

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date: Common Stock, $.50 par value, 5,376,872 shares as of August 3, 2020.



INDEX

EVANS BANCORP, INC. AND SUBSIDIARIES

PART 1. FINANCIAL INFORMATION

PAGE

Item 1.

Financial Statements

Unaudited Consolidated Balance Sheets – June 30, 2020 and December 31, 2019

1

Unaudited Consolidated Statements of Income – Three months ended June 30, 2020 and 2019

2

Unaudited Consolidated Statements of Income – Six months ended June 30, 2020 and 2019

3

Unaudited Consolidated Statements of Comprehensive Income – Three months ended June 30, 2020 and 2019

4

Unaudited Consolidated Statements of Comprehensive Income – Six months ended June 30, 2020 and 2019

4

Unaudited Consolidated Statements of Changes in Stockholders’ Equity – Three months ended June 30, 2020 and 2019

5

Unaudited Consolidated Statements of Changes in Stockholders’ Equity – Six months ended June 30, 2020 and 2019

6

Unaudited Consolidated Statements of Cash Flows - Six months ended June 30, 2020 and 2019

7

Notes to Unaudited Consolidated Financial Statements

9

Item 2.

Management's Discussion and Analysis of Financial Condition and Results of Operations

43

Item 3.

Quantitative and Qualitative Disclosures About Market Risk

53

Item 4.

Controls and Procedures

54

PART II. OTHER INFORMATION

Item 1.

Legal Proceedings

55

Item 1A.

Risk Factors

55

Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds

55

Item 3.

Defaults Upon Senior Securities

55

Item 4.

Mine Safety Disclosure

55

Item 5.

Other Information

55

Item 6.

Exhibits

55

Signatures

57


PART I - FINANCIAL INFORMATION

ITEM 1 - FINANCIAL STATEMENTS

EVANS BANCORP, INC. AND SUBSIDIARIES

UNAUDITED CONSOLIDATED BALANCE SHEETS

JUNE 30, 2020 AND DECEMBER 31, 2019

(in thousands, except share and per share amounts)

June 30,

December 31,

2020

2019

ASSETS

Cash and due from banks

$

11,196 

$

10,577 

Interest-bearing deposits at banks

109,943 

28,280 

Securities:

Available for sale, at fair value (amortized cost: $158,724 at June 30, 2020;

163,507 

127,922 

$127,217 at December 31, 2019)

Held to maturity, at amortized cost (fair value: $6,569 at June 30, 2020;

6,468 

2,386 

$2,392 at December 31, 2019)

Federal Home Loan Bank common stock, at cost

3,804 

1,588 

Federal Reserve Bank common stock, at cost

1,961 

1,956 

Loans, net of allowance for loan losses of $18,754 at June 30, 2020

and $15,175 at December 31, 2019

1,667,007 

1,211,356 

Properties and equipment, net of accumulated depreciation of $21,395 at June 30, 2020

and $20,682 at December 31, 2019

16,788 

13,754 

Goodwill and intangible assets

15,222 

12,545 

Bank-owned life insurance

33,647 

29,418 

Operating lease right-of-use asset

5,764 

3,720 

Other assets

30,633 

16,728 

TOTAL ASSETS

$

2,065,940 

$

1,460,230 

LIABILITIES AND STOCKHOLDERS' EQUITY

LIABILITIES

Deposits:

Demand

$

428,655 

$

263,717 

NOW

229,788 

140,654 

Savings

794,513 

587,142 

Time

356,147 

275,927 

Total deposits

1,809,103 

1,267,440 

Securities sold under agreement to repurchase

3,873 

2,425 

Other borrowings

52,512 

10,000 

Operating lease liability

6,184 

4,154 

Other liabilities

20,940 

16,428 

Junior subordinated debentures

11,330 

11,330 

Total liabilities

1,903,942 

1,311,777 

STOCKHOLDERS' EQUITY:

Common stock, $0.50 par value, 10,000,000 shares authorized; 5,377,243

and 4,929,593 shares issued at June 30, 2020 and December 31, 2019,

respectively, and 5,376,872 and 4,929,283 outstanding at June 30, 2020

and December 31, 2019, respectively

2,691 

2,467 

Capital surplus

75,617 

63,302 

Treasury stock, at cost, 371 and 310 shares at June 30, 2020 and

December 31, 2019, respectively

-

-

Retained earnings

83,073 

85,267 

Accumulated other comprehensive income (loss), net of tax

617 

(2,583)

Total stockholders' equity

161,998 

148,453 

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

$

2,065,940 

$

1,460,230 

See Notes to Unaudited Consolidated Financial Statements


1


EVANS BANCORP, INC. AND SUBSIDIARIES

UNAUDITED CONSOLIDATED STATEMENTS OF INCOME

THREE MONTHS ENDED JUNE 30, 2020 AND 2019

(in thousands, except share and per share amounts)

Three Months Ended June 30,

2020

2019

INTEREST INCOME

Loans

$

16,104 

$

15,142 

Interest-bearing deposits at banks

16 

156 

Securities:

Taxable

884 

942 

Non-taxable

65 

85 

Total interest income

17,069 

16,325 

INTEREST EXPENSE

Deposits

1,954 

3,002 

Other borrowings

77 

45 

Junior subordinated debentures

105 

144 

Total interest expense

2,136 

3,191 

NET INTEREST INCOME

14,933 

13,134 

PROVISION FOR LOAN LOSSES

597 

90 

NET INTEREST INCOME AFTER

PROVISION FOR LOAN LOSSES

14,336 

13,044 

NON-INTEREST INCOME

Deposit service charges

397 

602 

Insurance service and fees

2,667 

2,901 

Gain on loans sold

139 

36 

Bank-owned life insurance

178 

173 

Interchange fee income

407 

440 

Other

451 

578 

Total non-interest income

4,239 

4,730 

NON-INTEREST EXPENSE

Salaries and employee benefits

8,005 

7,469 

Occupancy

1,062 

872 

Advertising and public relations

123 

214 

Professional services

872 

929 

Technology and communications

1,467 

1,099 

Amortization of intangibles

134 

112 

FDIC insurance

282 

150 

Merger-related

4,974 

-

Other

1,093 

1,304 

Total non-interest expense

18,012 

12,149 

INCOME BEFORE INCOME TAXES

563 

5,625 

INCOME TAX PROVISION

94 

1,243 

NET INCOME

$

469 

$

4,382 

Net income per common share-basic

$

0.09 

$

0.90 

Net income per common share-diluted

$

0.09 

$

0.88 

Weighted average number of common shares outstanding

5,222,189 

4,891,841 

Weighted average number of diluted shares outstanding

5,243,581 

4,953,072 

See Notes to Unaudited Consolidated Financial Statements