false--12-31Q320200000842518YesYes0000842518us-gaap:CommonStockMember2019-07-012019-09-300000842518us-gaap:CommonStockMember2019-01-012019-09-300000842518us-gaap:CommonStockMember2020-01-012020-09-300000842518us-gaap:RetainedEarningsMember2020-09-300000842518us-gaap:CommonStockMember2020-09-300000842518us-gaap:AdditionalPaidInCapitalMember2020-09-300000842518us-gaap:AccumulatedOtherComprehensiveIncomeMember2020-09-300000842518us-gaap:RetainedEarningsMember2020-06-300000842518us-gaap:CommonStockMember2020-06-300000842518us-gaap:AdditionalPaidInCapitalMember2020-06-300000842518us-gaap:AccumulatedOtherComprehensiveIncomeMember2020-06-300000842518us-gaap:RetainedEarningsMember2019-12-310000842518us-gaap:CommonStockMember2019-12-310000842518us-gaap:AdditionalPaidInCapitalMember2019-12-310000842518us-gaap:AccumulatedOtherComprehensiveIncomeMember2019-12-310000842518us-gaap:RetainedEarningsMember2019-09-300000842518us-gaap:CommonStockMember2019-09-300000842518us-gaap:AdditionalPaidInCapitalMember2019-09-300000842518us-gaap:AccumulatedOtherComprehensiveIncomeMember2019-09-300000842518us-gaap:RetainedEarningsMember2019-06-300000842518us-gaap:CommonStockMember2019-06-300000842518us-gaap:AdditionalPaidInCapitalMember2019-06-300000842518us-gaap:AccumulatedOtherComprehensiveIncomeMember2019-06-300000842518us-gaap:RetainedEarningsMember2018-12-310000842518us-gaap:CommonStockMember2018-12-310000842518us-gaap:AdditionalPaidInCapitalMember2018-12-310000842518us-gaap:AccumulatedOtherComprehensiveIncomeMember2018-12-310000842518us-gaap:ServicingContractsMemberus-gaap:FairValueInputsLevel3Memberus-gaap:MeasurementInputPrepaymentRateMember2020-09-300000842518us-gaap:ServicingContractsMemberus-gaap:FairValueInputsLevel3Memberus-gaap:MeasurementInputDiscountRateMember2020-09-300000842518us-gaap:ServicingContractsMemberus-gaap:FairValueInputsLevel3Memberevbn:MeasurementInputServicingFeesMember2020-09-300000842518us-gaap:ServicingContractsMemberus-gaap:FairValueInputsLevel3Memberus-gaap:MeasurementInputPrepaymentRateMember2019-12-310000842518us-gaap:ServicingContractsMemberus-gaap:FairValueInputsLevel3Memberus-gaap:MeasurementInputDiscountRateMember2019-12-310000842518us-gaap:ServicingContractsMemberus-gaap:FairValueInputsLevel3Memberevbn:MeasurementInputServicingFeesMember2019-12-310000842518us-gaap:FairValueInputsLevel3Memberus-gaap:FairValueMeasurementsRecurringMember2020-09-300000842518us-gaap:FairValueMeasurementsRecurringMember2020-09-300000842518us-gaap:FairValueInputsLevel3Memberus-gaap:FairValueMeasurementsRecurringMember2019-12-310000842518us-gaap:FairValueMeasurementsRecurringMember2019-12-310000842518evbn:WealthManagementAndOtherFinancialServicesMember2020-07-012020-09-300000842518evbn:ProfitSharingAndContingentRevenueMember2020-07-012020-09-300000842518evbn:PersonalPropertyAndCasualtyInsuranceCommissionsMember2020-07-012020-09-300000842518evbn:OtherInsuranceRelatedRevenueMember2020-07-012020-09-300000842518evbn:InsuranceClaimsServicesRevenueMember2020-07-012020-09-300000842518evbn:EmployeeBenefitsSalesCommissionsMember2020-07-012020-09-300000842518evbn:CommercialPropertyAndCasualtyInsuranceCommissionsMember2020-07-012020-09-300000842518evbn:WealthManagementAndOtherFinancialServicesMember2020-01-012020-09-300000842518evbn:ProfitSharingAndContingentRevenueMember2020-01-012020-09-300000842518evbn:PersonalPropertyAndCasualtyInsuranceCommissionsMember2020-01-012020-09-300000842518evbn:OtherInsuranceRelatedRevenueMember2020-01-012020-09-300000842518evbn:InsuranceClaimsServicesRevenueMember2020-01-012020-09-300000842518evbn:EmployeeBenefitsSalesCommissionsMember2020-01-012020-09-300000842518evbn:CommercialPropertyAndCasualtyInsuranceCommissionsMember2020-01-012020-09-300000842518evbn:WealthManagementAndOtherFinancialServicesMember2019-07-012019-09-300000842518evbn:ProfitSharingAndContingentRevenueMember2019-07-012019-09-300000842518evbn:PersonalPropertyAndCasualtyInsuranceCommissionsMember2019-07-012019-09-300000842518evbn:OtherInsuranceRelatedRevenueMember2019-07-012019-09-300000842518evbn:InsuranceClaimsServicesRevenueMember2019-07-012019-09-300000842518evbn:EmployeeBenefitsSalesCommissionsMember2019-07-012019-09-300000842518evbn:CommercialPropertyAndCasualtyInsuranceCommissionsMember2019-07-012019-09-300000842518evbn:WealthManagementAndOtherFinancialServicesMember2019-01-012019-09-300000842518evbn:ProfitSharingAndContingentRevenueMember2019-01-012019-09-300000842518evbn:PersonalPropertyAndCasualtyInsuranceCommissionsMember2019-01-012019-09-300000842518evbn:OtherInsuranceRelatedRevenueMember2019-01-012019-09-300000842518evbn:InsuranceClaimsServicesRevenueMember2019-01-012019-09-300000842518evbn:EmployeeBenefitsSalesCommissionsMember2019-01-012019-09-300000842518evbn:CommercialPropertyAndCasualtyInsuranceCommissionsMember2019-01-012019-09-300000842518us-gaap:BuildingMember2020-01-012020-09-300000842518evbn:ImprovementsAndEquipmentMember2020-01-012020-09-300000842518evbn:SubordinatedNotePurchaseAgreementsMember2020-01-012020-09-300000842518evbn:FsbBancorpIncMember2020-05-012020-05-010000842518us-gaap:AccumulatedOtherComprehensiveIncomeMember2020-07-012020-09-300000842518us-gaap:AccumulatedOtherComprehensiveIncomeMember2020-01-012020-09-300000842518us-gaap:AccumulatedOtherComprehensiveIncomeMember2019-07-012019-09-300000842518us-gaap:AccumulatedOtherComprehensiveIncomeMember2019-01-012019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:FederalNationalMortgageAssociationFnmaInsuredLoansMember2020-07-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:FederalHomeLoanMortgageCorporationFhlmcInsuredLoansMember2020-07-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:FederalNationalMortgageAssociationFnmaInsuredLoansMember2020-01-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:FederalHomeLoanMortgageCorporationFhlmcInsuredLoansMember2020-01-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:FederalNationalMortgageAssociationFnmaInsuredLoansMember2019-07-012019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:FederalHomeLoanMortgageCorporationFhlmcInsuredLoansMember2019-07-012019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:FederalNationalMortgageAssociationFnmaInsuredLoansMember2019-01-012019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:FederalHomeLoanMortgageCorporationFhlmcInsuredLoansMember2019-01-012019-09-300000842518evbn:FsbBancorpIncMemberus-gaap:ResidentialPortfolioSegmentMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:SubstandardMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:SpecialMentionMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:PassMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMemberevbn:WatchMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMemberus-gaap:SubstandardMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMemberus-gaap:SpecialMentionMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMemberus-gaap:PassMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMemberevbn:WatchMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMemberus-gaap:RealEstateLoanMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:SubstandardMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:SpecialMentionMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:PassMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberevbn:WatchMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:RealEstateLoanMember2020-09-300000842518us-gaap:CommercialPortfolioSegmentMemberus-gaap:SubstandardMember2020-09-300000842518us-gaap:CommercialPortfolioSegmentMemberus-gaap:SpecialMentionMember2020-09-300000842518us-gaap:CommercialPortfolioSegmentMemberus-gaap:PassMember2020-09-300000842518us-gaap:CommercialPortfolioSegmentMemberevbn:WatchMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:SubstandardMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:SpecialMentionMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:PassMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMemberevbn:WatchMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMemberus-gaap:SubstandardMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMemberus-gaap:SpecialMentionMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMemberus-gaap:PassMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMemberevbn:WatchMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMemberus-gaap:RealEstateLoanMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:SubstandardMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:SpecialMentionMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:PassMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberevbn:WatchMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:RealEstateLoanMember2019-12-310000842518us-gaap:CommercialPortfolioSegmentMemberus-gaap:SubstandardMember2019-12-310000842518us-gaap:CommercialPortfolioSegmentMemberus-gaap:SpecialMentionMember2019-12-310000842518us-gaap:CommercialPortfolioSegmentMemberus-gaap:PassMember2019-12-310000842518us-gaap:CommercialPortfolioSegmentMemberevbn:WatchMember2019-12-310000842518us-gaap:JuniorSubordinatedDebtMemberus-gaap:CommonStockMember2004-10-010000842518us-gaap:JuniorSubordinatedDebtMemberus-gaap:CapitalUnitsMember2004-10-010000842518evbn:FsbBancorpIncMember2020-07-012020-09-300000842518evbn:FsbBancorpIncMember2019-07-012019-09-300000842518evbn:FsbBancorpIncMember2019-01-012019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMember2020-01-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:ConstructionLoansMember2020-01-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMember2020-01-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMember2020-01-012020-09-300000842518us-gaap:CommercialPortfolioSegmentMember2020-01-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMember2019-01-012019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:ConstructionLoansMember2019-01-012019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMember2019-01-012019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMember2019-01-012019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMember2019-01-012019-12-310000842518us-gaap:ConsumerPortfolioSegmentMember2019-01-012019-12-310000842518us-gaap:CommercialPortfolioSegmentMember2019-01-012019-12-3100008425182019-01-012019-12-310000842518us-gaap:FairValueInputsLevel3Memberus-gaap:EstimateOfFairValueFairValueDisclosureMember2020-09-300000842518us-gaap:FairValueInputsLevel3Memberus-gaap:CarryingReportedAmountFairValueDisclosureMember2020-09-300000842518us-gaap:FairValueInputsLevel3Memberus-gaap:EstimateOfFairValueFairValueDisclosureMember2019-12-310000842518us-gaap:FairValueInputsLevel3Memberus-gaap:CarryingReportedAmountFairValueDisclosureMember2019-12-310000842518evbn:AsRecordedAtAcquisitionMemberevbn:FsbBancorpIncMember2020-05-012020-05-010000842518evbn:BenefitBrokersOfWnyLlcMember2020-01-012020-09-300000842518us-gaap:OtherIntangibleAssetsMember2020-09-300000842518us-gaap:CoreDepositsMember2020-09-300000842518us-gaap:OtherIntangibleAssetsMember2020-06-300000842518us-gaap:CoreDepositsMember2020-06-300000842518us-gaap:OtherIntangibleAssetsMember2019-12-310000842518us-gaap:CoreDepositsMember2019-12-310000842518us-gaap:OtherIntangibleAssetsMember2019-09-300000842518us-gaap:CoreDepositsMember2019-09-300000842518us-gaap:OtherIntangibleAssetsMember2019-06-300000842518us-gaap:CoreDepositsMember2019-06-300000842518us-gaap:OtherIntangibleAssetsMember2018-12-310000842518us-gaap:CoreDepositsMember2018-12-310000842518evbn:AsRecordedAtAcquisitionMemberevbn:FsbBancorpIncMemberus-gaap:CoreDepositsMember2020-05-012020-05-010000842518evbn:FsbBancorpIncMemberus-gaap:OtherIntangibleAssetsMember2020-01-012020-09-300000842518evbn:FsbBancorpIncMemberus-gaap:CoreDepositsMember2020-01-012020-09-300000842518evbn:BenefitBrokersOfWnyLlcMemberus-gaap:OtherIntangibleAssetsMember2020-01-012020-09-300000842518evbn:BenefitBrokersOfWnyLlcMemberus-gaap:CoreDepositsMember2020-01-012020-09-300000842518evbn:ConsumerLoansMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:ConstructionLoansMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2020-09-300000842518us-gaap:ConsumerPortfolioSegmentMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2020-09-300000842518us-gaap:ConsumerPortfolioSegmentMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2020-09-300000842518us-gaap:ConsumerPortfolioSegmentMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2020-09-300000842518us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2020-09-300000842518us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2020-09-300000842518us-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2020-09-300000842518us-gaap:FinancingReceivables60To89DaysPastDueMember2020-09-300000842518us-gaap:FinancingReceivables30To59DaysPastDueMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:ConstructionLoansMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2019-12-310000842518us-gaap:ConsumerPortfolioSegmentMemberus-gaap:FinancingReceivables60To89DaysPastDueMember2019-12-310000842518us-gaap:ConsumerPortfolioSegmentMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2019-12-310000842518us-gaap:CommercialPortfolioSegmentMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2019-12-310000842518us-gaap:FinancingReceivables60To89DaysPastDueMember2019-12-310000842518us-gaap:FinancingReceivables30To59DaysPastDueMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMemberevbn:NonaccruingMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMemberevbn:AccruingMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:ConstructionLoansMemberevbn:NonaccruingMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:ConstructionLoansMemberevbn:AccruingMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMemberevbn:NonaccruingMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMemberevbn:AccruingMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMemberevbn:NonaccruingMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMemberevbn:AccruingMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMemberevbn:NonaccruingMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMemberevbn:AccruingMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMember2020-09-300000842518us-gaap:ConsumerPortfolioSegmentMemberevbn:NonaccruingMember2020-09-300000842518us-gaap:ConsumerPortfolioSegmentMemberevbn:AccruingMember2020-09-300000842518us-gaap:CommercialPortfolioSegmentMemberevbn:NonaccruingMember2020-09-300000842518us-gaap:CommercialPortfolioSegmentMemberevbn:AccruingMember2020-09-300000842518evbn:NonaccruingMember2020-09-300000842518evbn:AccruingMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMemberevbn:NonaccruingMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMemberevbn:AccruingMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:ConstructionLoansMemberevbn:NonaccruingMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:ConstructionLoansMemberevbn:AccruingMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMemberevbn:NonaccruingMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMemberevbn:AccruingMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMemberevbn:NonaccruingMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMemberevbn:AccruingMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMemberevbn:NonaccruingMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMemberevbn:AccruingMember2019-12-310000842518us-gaap:ConsumerPortfolioSegmentMemberevbn:NonaccruingMember2019-12-310000842518us-gaap:ConsumerPortfolioSegmentMemberevbn:AccruingMember2019-12-310000842518us-gaap:CommercialPortfolioSegmentMemberevbn:NonaccruingMember2019-12-310000842518us-gaap:CommercialPortfolioSegmentMemberevbn:AccruingMember2019-12-310000842518evbn:NonaccruingMember2019-12-310000842518evbn:AccruingMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberevbn:ExtendedMaturityAndContractualInterestRateReductionMember2020-07-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberevbn:ExtendedMaturityAndContractualInterestRateReductionMember2020-01-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberevbn:CombinationOfConcessionsMember2020-01-012020-09-300000842518evbn:CoronavirusAidReliefAndEconomicSecurityActMemberus-gaap:ConsumerPortfolioSegmentMember2020-01-012020-09-300000842518evbn:CoronavirusAidReliefAndEconomicSecurityActMemberus-gaap:CommercialPortfolioSegmentMember2020-01-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberevbn:ExtendedMaturityAndContractualInterestRateReductionMember2019-07-012019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMemberevbn:ExtendedMaturityAndContractualInterestRateReductionMember2019-07-012019-09-300000842518us-gaap:CommercialPortfolioSegmentMemberus-gaap:ExtendedMaturityMember2019-07-012019-09-300000842518us-gaap:CommercialPortfolioSegmentMemberevbn:TermOutLineOfCreditMember2019-07-012019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberevbn:ExtendedMaturityAndContractualInterestRateReductionMember2019-01-012019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMemberevbn:ExtendedMaturityAndContractualInterestRateReductionMember2019-01-012019-09-300000842518us-gaap:CommercialPortfolioSegmentMemberus-gaap:ExtendedMaturityMember2019-01-012019-09-300000842518us-gaap:CommercialPortfolioSegmentMemberevbn:TermOutLineOfCreditMember2019-01-012019-09-300000842518us-gaap:AccountingStandardsUpdate201613Member2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMember2020-06-300000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMember2020-06-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2020-06-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialPortfolioSegmentMember2020-06-300000842518us-gaap:ConsumerPortfolioSegmentMember2020-06-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialPortfolioSegmentMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMember2019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMember2019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialPortfolioSegmentMember2019-09-300000842518us-gaap:ConsumerPortfolioSegmentMember2019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMember2019-06-300000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMember2019-06-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2019-06-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialPortfolioSegmentMember2019-06-300000842518us-gaap:ConsumerPortfolioSegmentMember2019-06-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMember2018-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMember2018-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2018-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialPortfolioSegmentMember2018-12-310000842518us-gaap:ConsumerPortfolioSegmentMember2018-12-310000842518us-gaap:ServicingContractsMemberus-gaap:FairValueInputsLevel3Member2020-09-300000842518us-gaap:ServicingContractsMemberus-gaap:FairValueInputsLevel3Member2020-06-300000842518us-gaap:ServicingContractsMemberus-gaap:FairValueInputsLevel3Member2019-12-310000842518us-gaap:ServicingContractsMemberus-gaap:FairValueInputsLevel3Member2019-09-300000842518us-gaap:ServicingContractsMemberus-gaap:FairValueInputsLevel3Member2019-06-300000842518us-gaap:ServicingContractsMemberus-gaap:FairValueInputsLevel3Member2018-12-310000842518us-gaap:ServicingContractsMemberus-gaap:FairValueInputsLevel3Member2020-07-012020-09-300000842518us-gaap:ServicingContractsMemberus-gaap:FairValueInputsLevel3Member2020-01-012020-09-300000842518us-gaap:ServicingContractsMemberus-gaap:FairValueInputsLevel3Member2019-07-012019-09-300000842518us-gaap:ServicingContractsMemberus-gaap:FairValueInputsLevel3Member2019-01-012019-09-300000842518us-gaap:ServicingContractsMember2020-01-012020-09-300000842518us-gaap:RetainedEarningsMember2020-07-012020-09-300000842518us-gaap:RetainedEarningsMember2020-01-012020-09-300000842518us-gaap:RetainedEarningsMember2019-07-012019-09-300000842518us-gaap:RetainedEarningsMember2019-01-012019-09-300000842518us-gaap:SupplementalEmployeeRetirementPlanDefinedBenefitMember2020-07-012020-09-300000842518us-gaap:PensionPlansDefinedBenefitMember2020-07-012020-09-300000842518us-gaap:SupplementalEmployeeRetirementPlanDefinedBenefitMember2020-01-012020-09-300000842518us-gaap:PensionPlansDefinedBenefitMember2020-01-012020-09-300000842518us-gaap:SupplementalEmployeeRetirementPlanDefinedBenefitMember2019-07-012019-09-300000842518us-gaap:PensionPlansDefinedBenefitMember2019-07-012019-09-300000842518us-gaap:SupplementalEmployeeRetirementPlanDefinedBenefitMember2019-01-012019-09-300000842518us-gaap:PensionPlansDefinedBenefitMember2019-01-012019-09-300000842518srt:MinimumMemberus-gaap:MortgageBackedSecuritiesMember2020-09-300000842518us-gaap:JuniorSubordinatedDebtMemberus-gaap:CapitalUnitsMember2004-10-012004-10-010000842518evbn:SubordinatedNotePurchaseAgreementsMember2020-07-090000842518evbn:SubordinatedNotePurchaseAgreementsMember2020-07-092020-07-090000842518us-gaap:FinancialStandbyLetterOfCreditMember2020-09-300000842518us-gaap:CommitmentsToExtendCreditMember2020-09-300000842518us-gaap:FinancialStandbyLetterOfCreditMember2019-12-310000842518us-gaap:CommitmentsToExtendCreditMember2019-12-310000842518us-gaap:FairValueInputsLevel1Memberus-gaap:EstimateOfFairValueFairValueDisclosureMember2020-09-300000842518us-gaap:FairValueInputsLevel1Memberus-gaap:CarryingReportedAmountFairValueDisclosureMember2020-09-300000842518us-gaap:FairValueInputsLevel1Memberus-gaap:EstimateOfFairValueFairValueDisclosureMember2019-12-310000842518us-gaap:FairValueInputsLevel1Memberus-gaap:CarryingReportedAmountFairValueDisclosureMember2019-12-310000842518evbn:FsbBancorpIncMemberevbn:AsRecordedByMember2020-05-010000842518evbn:FsbBancorpIncMember2020-04-302020-04-300000842518evbn:FsbBancorpIncMemberevbn:EvansCommonStockMember2020-05-012020-05-010000842518us-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:FairValueInputsLevel2Memberus-gaap:FairValueMeasurementsRecurringMember2020-09-300000842518us-gaap:USGovernmentAgenciesDebtSecuritiesMemberus-gaap:FairValueInputsLevel2Memberus-gaap:FairValueMeasurementsRecurringMember2020-09-300000842518us-gaap:MortgageBackedSecuritiesMemberus-gaap:FairValueInputsLevel2Memberus-gaap:FairValueMeasurementsRecurringMember2020-09-300000842518us-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:DebtSecuritiesMember2020-09-300000842518us-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:FairValueMeasurementsRecurringMember2020-09-300000842518us-gaap:USGovernmentAgenciesDebtSecuritiesMemberus-gaap:DebtSecuritiesMember2020-09-300000842518us-gaap:USGovernmentAgenciesDebtSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMember2020-09-300000842518us-gaap:MortgageBackedSecuritiesMemberus-gaap:GovernmentNationalMortgageAssociationCertificatesAndObligationsGNMAMember2020-09-300000842518us-gaap:MortgageBackedSecuritiesMemberus-gaap:FederalNationalMortgageAssociationCertificatesAndObligationsFNMAMember2020-09-300000842518us-gaap:MortgageBackedSecuritiesMemberus-gaap:FederalHomeLoanMortgageCorporationCertificatesAndObligationsFHLMCMember2020-09-300000842518us-gaap:MortgageBackedSecuritiesMemberus-gaap:CollateralizedMortgageObligationsMember2020-09-300000842518us-gaap:MortgageBackedSecuritiesMemberus-gaap:AssetBackedSecuritiesSecuritizedLoansAndReceivablesMember2020-09-300000842518us-gaap:MortgageBackedSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMember2020-09-300000842518us-gaap:FairValueInputsLevel2Memberus-gaap:EstimateOfFairValueFairValueDisclosureMember2020-09-300000842518us-gaap:FairValueInputsLevel2Memberus-gaap:CarryingReportedAmountFairValueDisclosureMember2020-09-300000842518us-gaap:MortgageBackedSecuritiesMember2020-09-300000842518us-gaap:DebtSecuritiesMember2020-09-300000842518us-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:FairValueInputsLevel2Memberus-gaap:FairValueMeasurementsRecurringMember2019-12-310000842518us-gaap:USGovernmentAgenciesDebtSecuritiesMemberus-gaap:FairValueInputsLevel2Memberus-gaap:FairValueMeasurementsRecurringMember2019-12-310000842518us-gaap:MortgageBackedSecuritiesMemberus-gaap:FairValueInputsLevel2Memberus-gaap:FairValueMeasurementsRecurringMember2019-12-310000842518us-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:DebtSecuritiesMember2019-12-310000842518us-gaap:USStatesAndPoliticalSubdivisionsMemberus-gaap:FairValueMeasurementsRecurringMember2019-12-310000842518us-gaap:USGovernmentAgenciesDebtSecuritiesMemberus-gaap:DebtSecuritiesMember2019-12-310000842518us-gaap:USGovernmentAgenciesDebtSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMember2019-12-310000842518us-gaap:MortgageBackedSecuritiesMemberus-gaap:GovernmentNationalMortgageAssociationCertificatesAndObligationsGNMAMember2019-12-310000842518us-gaap:MortgageBackedSecuritiesMemberus-gaap:FederalNationalMortgageAssociationCertificatesAndObligationsFNMAMember2019-12-310000842518us-gaap:MortgageBackedSecuritiesMemberus-gaap:FederalHomeLoanMortgageCorporationCertificatesAndObligationsFHLMCMember2019-12-310000842518us-gaap:MortgageBackedSecuritiesMemberus-gaap:CollateralizedMortgageObligationsMember2019-12-310000842518us-gaap:MortgageBackedSecuritiesMemberus-gaap:AssetBackedSecuritiesSecuritizedLoansAndReceivablesMember2019-12-310000842518us-gaap:MortgageBackedSecuritiesMemberus-gaap:FairValueMeasurementsRecurringMember2019-12-310000842518us-gaap:FairValueInputsLevel2Memberus-gaap:EstimateOfFairValueFairValueDisclosureMember2019-12-310000842518us-gaap:FairValueInputsLevel2Memberus-gaap:CarryingReportedAmountFairValueDisclosureMember2019-12-310000842518us-gaap:MortgageBackedSecuritiesMember2019-12-310000842518us-gaap:DebtSecuritiesMember2019-12-310000842518us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember2020-07-012020-09-300000842518us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember2020-07-012020-09-300000842518us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember2020-01-012020-09-300000842518us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember2020-01-012020-09-300000842518us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember2019-07-012019-09-300000842518us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember2019-07-012019-09-300000842518us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember2019-01-012019-09-300000842518us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember2019-01-012019-09-300000842518us-gaap:OperatingSegmentsMemberevbn:InsuranceAgencyMember2020-07-012020-09-300000842518us-gaap:OtherIntangibleAssetsMember2020-07-012020-09-300000842518us-gaap:CoreDepositsMember2020-07-012020-09-300000842518us-gaap:OperatingSegmentsMemberevbn:InsuranceAgencyMember2020-01-012020-09-300000842518us-gaap:OtherIntangibleAssetsMember2020-01-012020-09-300000842518us-gaap:CoreDepositsMember2020-01-012020-09-300000842518us-gaap:OperatingSegmentsMemberevbn:InsuranceAgencyMember2019-07-012019-09-300000842518us-gaap:OtherIntangibleAssetsMember2019-07-012019-09-300000842518us-gaap:CoreDepositsMember2019-07-012019-09-300000842518us-gaap:OperatingSegmentsMemberevbn:InsuranceAgencyMember2019-01-012019-09-300000842518us-gaap:OtherIntangibleAssetsMember2019-01-012019-09-300000842518us-gaap:CoreDepositsMember2019-01-012019-09-300000842518evbn:FsbBancorpIncMember2020-01-012020-09-300000842518us-gaap:AdditionalPaidInCapitalMember2020-07-012020-09-300000842518us-gaap:AdditionalPaidInCapitalMember2020-01-012020-09-300000842518us-gaap:AdditionalPaidInCapitalMember2019-07-012019-09-300000842518us-gaap:AdditionalPaidInCapitalMember2019-01-012019-09-300000842518us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember2020-09-300000842518us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember2020-09-300000842518us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember2020-06-300000842518us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember2020-06-300000842518us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember2019-12-310000842518us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember2019-12-310000842518us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember2019-09-300000842518us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember2019-09-3000008425182019-09-300000842518us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember2019-06-300000842518us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember2019-06-3000008425182019-06-300000842518us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember2018-12-310000842518us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember2018-12-3100008425182018-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:ConstructionLoansMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMember2020-09-300000842518us-gaap:CommercialPortfolioSegmentMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:RealEstateLoanMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMemberus-gaap:ConstructionLoansMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:RealEstateLoanMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMemberus-gaap:ConstructionLoansMember2019-12-310000842518us-gaap:ConsumerPortfolioSegmentMember2019-12-310000842518us-gaap:CommercialPortfolioSegmentMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMember2020-07-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMember2020-07-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2020-07-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialPortfolioSegmentMember2020-07-012020-09-300000842518us-gaap:OperatingSegmentsMemberevbn:BankingActivitiesMember2020-07-012020-09-300000842518us-gaap:OperatingSegmentsMember2020-07-012020-09-300000842518us-gaap:ConsumerPortfolioSegmentMember2020-07-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMember2020-01-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMember2020-01-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2020-01-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialPortfolioSegmentMember2020-01-012020-09-300000842518us-gaap:OperatingSegmentsMemberevbn:BankingActivitiesMember2020-01-012020-09-300000842518us-gaap:OperatingSegmentsMember2020-01-012020-09-300000842518us-gaap:ConsumerPortfolioSegmentMember2020-01-012020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMember2019-07-012019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMember2019-07-012019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2019-07-012019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialPortfolioSegmentMember2019-07-012019-09-300000842518us-gaap:OperatingSegmentsMemberevbn:BankingActivitiesMember2019-07-012019-09-300000842518us-gaap:OperatingSegmentsMember2019-07-012019-09-300000842518us-gaap:ConsumerPortfolioSegmentMember2019-07-012019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMember2019-01-012019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMember2019-01-012019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2019-01-012019-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialPortfolioSegmentMember2019-01-012019-09-300000842518us-gaap:OperatingSegmentsMemberevbn:BankingActivitiesMember2019-01-012019-09-300000842518us-gaap:OperatingSegmentsMember2019-01-012019-09-300000842518us-gaap:ConsumerPortfolioSegmentMember2019-01-012019-09-300000842518evbn:OnOrAfterJune52020Memberevbn:PaycheckProtectionProgramLoansMember2020-01-012020-09-300000842518evbn:BeforeJune52020Memberevbn:PaycheckProtectionProgramLoansMember2020-01-012020-09-300000842518evbn:PaycheckProtectionProgramLoansMember2020-09-300000842518evbn:PaycheckProtectionProgramLoansMember2020-09-302020-09-300000842518us-gaap:LoansReceivableMemberus-gaap:FairValueMeasurementsNonrecurringMember2020-09-300000842518us-gaap:LoansReceivableMemberus-gaap:FairValueMeasurementsNonrecurringMember2019-12-310000842518us-gaap:FairValueInputsLevel3Memberus-gaap:FairValueMeasurementsNonrecurringMember2020-09-300000842518us-gaap:FairValueMeasurementsNonrecurringMember2020-09-300000842518us-gaap:FairValueInputsLevel3Memberus-gaap:FairValueMeasurementsNonrecurringMember2019-12-310000842518us-gaap:FairValueMeasurementsNonrecurringMember2019-12-310000842518us-gaap:RealEstateSectorMemberus-gaap:ResidentialPortfolioSegmentMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:HomeEquityMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialRealEstatePortfolioSegmentMember2020-09-300000842518us-gaap:RealEstateSectorMemberus-gaap:CommercialPortfolioSegmentMember2020-09-300000842518us-gaap:ConsumerPortfolioSegmentMember2020-09-3000008425182020-07-012020-09-3000008425182019-07-012019-09-3000008425182019-01-012019-09-300000842518evbn:PaycheckProtectionProgramLoansMember2020-01-012020-09-300000842518us-gaap:SubsequentEventMember2020-10-2000008425182020-06-300000842518evbn:AsRecordedAtAcquisitionMember2020-05-010000842518us-gaap:ScenarioAdjustmentMember2020-05-010000842518evbn:AsRecordedByMember2020-05-0100008425182020-09-3000008425182019-12-3100008425182020-10-3000008425182020-01-012020-09-30evbn:segmentevbn:contractiso4217:USDxbrli:sharesxbrli:pureevbn:entityevbn:loaniso4217:USDxbrli:shares

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 September 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.)

6460 Main St. Williamsville, NY 14221

(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, 5,384,139 shares as of October 30, 2020.



Table of Contents

INDEX

EVANS BANCORP, INC. AND SUBSIDIARIES

PART 1. FINANCIAL INFORMATION

PAGE

Item 1.

Financial Statements

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

1

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

2

Unaudited Consolidated Statements of Income – Nine months ended September 30, 2020 and 2019

3

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

4

Unaudited Consolidated Statements of Comprehensive Income – Nine months ended September 30, 2020 and 2019

4

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

5

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

6

Unaudited Consolidated Statements of Cash Flows - Nine months ended September 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

56

Signatures

57


Table of Contents

PART I - FINANCIAL INFORMATION

ITEM 1 - FINANCIAL STATEMENTS

EVANS BANCORP, INC. AND SUBSIDIARIES

UNAUDITED CONSOLIDATED BALANCE SHEETS

SEPTEMBER 30, 2020 AND DECEMBER 31, 2019

(in thousands, except share and per share amounts)

September 30,

December 31,

2020

2019

ASSETS

Cash and due from banks

$

15,386 

$

10,577 

Interest-bearing deposits at banks

88,249 

28,280 

Securities:

Available for sale, at fair value (amortized cost: $152,100 at September 30, 2020;

155,761 

127,922 

$127,217 at December 31, 2019)

Held to maturity, at amortized cost (fair value: $5,084 at September 30, 2020;

4,996 

2,386 

$2,392 at December 31, 2019)

Federal Home Loan Bank common stock, at cost

3,591 

1,588 

Federal Reserve Bank common stock, at cost

2,323 

1,956 

Loans, net of allowance for loan losses of $20,601 at September 30, 2020

and $15,175 at December 31, 2019

1,682,475 

1,211,356 

Properties and equipment, net of accumulated depreciation of $21,851 at September 30, 2020

and $20,682 at December 31, 2019

18,726 

13,754 

Goodwill and intangible assets

15,085 

12,545 

Bank-owned life insurance

33,817 

29,418 

Operating lease right-of-use asset

5,524 

3,720 

Other assets

31,060 

16,728 

TOTAL ASSETS

$

2,056,993 

$

1,460,230 

LIABILITIES AND STOCKHOLDERS' EQUITY

LIABILITIES

Deposits:

Demand

$

442,536 

$

263,717 

NOW

215,492 

140,654 

Savings

799,739 

587,142 

Time

323,211 

275,927 

Total deposits

1,780,978 

1,267,440 

Securities sold under agreement to repurchase

4,414 

2,425 

Other borrowings

47,583 

10,000 

Operating lease liability

5,940 

4,154 

Other liabilities

24,278 

16,428 

Junior subordinated debentures

30,912 

11,330 

Total liabilities

1,894,105 

1,311,777 

STOCKHOLDERS' EQUITY:

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

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

respectively, and 5,376,742 and 4,929,283 outstanding at September 30, 2020

and December 31, 2019, respectively

2,691 

2,467 

Capital surplus

75,824 

63,302 

Treasury stock, at cost, 501 and 310 shares at September 30, 2020 and

December 31, 2019, respectively

-

-

Retained earnings

84,499 

85,267 

Accumulated other comprehensive income (loss), net of tax

(126)

(2,583)

Total stockholders' equity

162,888 

148,453 

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

$

2,056,993 

$

1,460,230 

See Notes to Unaudited Consolidated Financial Statements


1


Table of Contents

EVANS BANCORP, INC. AND SUBSIDIARIES

UNAUDITED CONSOLIDATED STATEMENTS OF INCOME

THREE MONTHS ENDED SEPTEMBER 30, 2020 AND 2019

(in thousands, except share and per share amounts)

Three Months Ended September 30,

2020

2019

INTEREST INCOME

Loans

$

16,847 

$

15,645 

Interest-bearing deposits at banks

26 

159 

Securities:

Taxable

825 

993 

Non-taxable

68 

48 

Total interest income

17,766 

16,845 

INTEREST EXPENSE

Deposits

1,641 

3,038 

Other borrowings

108 

45 

Junior subordinated debentures

375 

141 

Total interest expense

2,124 

3,224 

NET INTEREST INCOME

15,642 

13,621 

PROVISION (CREDIT) FOR LOAN LOSSES

1,881 

(431)

NET INTEREST INCOME AFTER

PROVISION FOR LOAN LOSSES

13,761 

14,052 

NON-INTEREST INCOME

Deposit service charges

598 

687 

Insurance service and fees

3,217 

3,225 

Gain on sale of securities

667 

-

Gain on loans sold

169 

43 

Bank-owned life insurance

170 

160 

Interchange fee income

481 

438 

Other

555 

611 

Total non-interest income

5,857 

5,164 

NON-INTEREST EXPENSE

Salaries and employee benefits

8,101 

7,644 

Occupancy

1,204 

853 

Advertising and public relations

503 

231 

Professional services

865 

1,009 

Technology and communications

1,365 

1,057 

Amortization of intangibles

136 

112 

FDIC insurance

290 

-

Merger-related

524 

-

Other

1,480 

1,370 

Total non-interest expense

14,468 

12,276 

INCOME BEFORE INCOME TAXES

5,150 

6,940 

INCOME TAX PROVISION

606 

1,776 

NET INCOME

$

4,544 

$

5,164 

Net income per common share-basic

$

0.85 

$

1.05 

Net income per common share-diluted

$

0.84 

$

1.04 

Weighted average number of common shares outstanding

5,376,851 

4,918,740 

Weighted average number of diluted shares outstanding

5,395,806 

4,976,639