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LOANS AND RELATED ALLOWANCE FOR CREDIT LOSSES (Tables)

12 Months Ended

Dec. 31, 2022

Credit Loss [Abstract]

Schedule of Loans

The following is a summary of total loans by regulatory call report code with sub-segmentation based on underlying collateral for certain loan types:

(In thousands)						December 31, 2022						December 31, 2021
Construction						$	319,452					$	324,282
Commercial multifamily						620,088						515,817
Commercial real estate owner occupied						640,489						606,477
Commercial real estate non-owner occupied						2,496,237						2,156,929
Commercial and industrial						1,445,236						1,284,429
Residential real estate						2,312,447						1,489,248
Home equity						227,450						252,366
Consumer other						273,910						196,299
Total loans						$	8,335,309					$	6,825,847
Allowance for credit losses						96,270						106,094
Net loans						$	8,239,039					$	6,719,753

Schedule of Allowance for Credit Losses for Loans, Activity

The Company’s activity in the allowance for credit losses for loans for the years ended December 31, 2022, December 31, 2021 and December 31, 2020 was as follows:

(In thousands)						Balance at Beginning of Period						Charge-offs						Recoveries						Provision for Credit Losses						Balance at End of Period
Year ended December 31, 2022
Construction						$	3,206					$	—					$	—					$	(1,979)					$	1,227
Commercial multifamily						6,120						(94)						112						(4,328)						1,810
Commercial real estate owner occupied						12,752						(687)						702						(2,028)						10,739
Commercial real estate non-owner occupied						32,106						(5,894)						1,549						2,963						30,724
Commercial and industrial						22,584						(18,447)						3,050						11,556						18,743
Residential real estate						22,406						(555)						1,019						(4,204)						18,666
Home equity						4,006						(166)						283						(1,950)						2,173
Consumer other						2,914						(2,215)						505						10,984						12,188
Total allowance for credit losses						$	106,094					$	(28,058)					$	7,220					$	11,014					$	96,270

(In thousands)						Balance at Beginning of Period						Charge-offs						Recoveries						Provision for Credit Losses						Balance at End of Period
Year ended December 31, 2021
Construction						$	5,111					$	—					$	—					$	(1,905)					$	3,206
Commercial multifamily						5,916						(404)						157						451						6,120
Commercial real estate owner occupied						12,380						(1,640)						204						1,808						12,752
Commercial real estate non-owner occupied						35,850						(14,557)						2,522						8,291						32,106
Commercial and industrial						25,013						(10,841)						4,565						3,847						22,584
Residential real estate						28,491						(1,664)						1,767						(6,188)						22,406
Home equity						6,482						(334)						335						(2,477)						4,006
Consumer other						8,059						(1,578)						761						(4,328)						2,914
Total allowance for credit losses						$	127,302					$	(31,018)					$	10,311					$	(501)					$	106,094

(In thousands)						Balance at Beginning of Period						Impact of Adopting ASC 326						Sub-total						Charge-offs						Recoveries						Provision for Credit Losses						Balance at End of Period
Year ended December 31, 2020
Construction						$	2,713					$	(342)					$	2,371					$	(834)					$	—					$	3,574					$	5,111
Commercial multifamily						4,413						(1,842)						2,571						(100)						100						3,345						5,916
Commercial real estate owner occupied						4,880						6,062						10,942						(8,686)						1,053						9,071						12,380
Commercial real estate non-owner occupied						16,344						11,201						27,545						(11,653)						307						19,651						35,850
Commercial and industrial						20,099						(2,189)						17,910						(19,328)						4,285						22,146						25,013
Residential real estate						9,970						6,799						16,769						(2,285)						1,359						12,648						28,491
Home equity						1,470						4,884						6,354						(347)						292						183						6,482
Consumer other						3,686						861						4,547						(2,562)						609						5,465						8,059
Total allowance for credit losses						$	63,575					$	25,434					$	89,009					$	(45,795)					$	8,005					$	76,083					$	127,302

Schedule of Allowance for Credit Losses on Unfunded Loan Commitments, Activity

The Company’s activity in the allowance for credit losses on unfunded commitments for the years ended December 31, 2022, December 31, 2021, and December 31, 2020 was as follows:

(In thousands)						Total
Balance at December 31, 2021						$	7,043
Expense for credit losses						1,545
Balance at December 31, 2022						$	8,588

(In thousands)						Total
Balance at December 31, 2020						$	7,629
Release of expense for credit losses						(586)
Balance at December 31, 2021						$	7,043

(In thousands)						Total
Balance at December 31, 2019						$	100
Impact of adopting ASC 326						7,993
Sub-Total						8,093
Release of expense for credit losses						(464)
Balance at December 31, 2020						$	7,629

Schedule of Loans by Risk Rating

The following table presents the Company’s loans by risk category:

			Term Loans Amortized Cost Basis by Origination Year
(In thousands)			2022			2021			2020			2019			2018			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total
As of December 31, 2022
Construction
Risk rating
Pass			$	153,393		$	133,708		$	25,634		$	3,432		$	1,361		$	1,924		$	—		$	—		$	319,452
Special Mention			—			—			—			—			—			—			—			—			—
Substandard			—			—			—			—			—			—			—			—			—
Total			$	153,393		$	133,708		$	25,634		$	3,432		$	1,361		$	1,924		$	—		$	—		$	319,452
Commercial multifamily:
Risk rating
Pass			$	205,124		$	61,032		$	27,583		$	100,696		$	67,675		$	149,633		$	205		$	—		$	611,948
Special Mention			—			—			2,628			—			—			—			—			—			2,628
Substandard			—			—			—			—			5,512			—			—			—			5,512
Total			$	205,124		$	61,032		$	30,211		$	100,696		$	73,187		$	149,633		$	205		$	—		$	620,088
Commercial real estate owner occupied:
Risk rating
Pass			$	131,096		$	127,270		$	58,835		$	82,576		$	75,322		$	154,056		$	3,464		$	—		$	632,619
Special Mention			—			—			387			—			—			—			—			—			387
Substandard			1,003			122			31			282			1,056			4,989			—			—			7,483
Total			$	132,099		$	127,392		$	59,253		$	82,858		$	76,378		$	159,045		$	3,464		$	—		$	640,489
Commercial real estate non-owner occupied:
Risk rating
Pass			$	621,685		$	410,359		$	175,456		$	333,783		$	313,124		$	530,322		$	17,846		$	—		$	2,402,575
Special Mention			—			—			—			—			20,000			18,462			—			—			38,462
Substandard			—			—			7,237			13,623			15,610			18,730			—			—			55,200
Total			$	621,685		$	410,359		$	182,693		$	347,406		$	348,734		$	567,514		$	17,846		$	—		$	2,496,237
Commercial and industrial:
Risk rating
Pass			$	282,781		$	147,070		$	56,880		$	67,975		$	83,223		$	99,367		$	648,956		$	—		$	1,386,252
Special Mention			—			5,811			1,290			1,332			11,502			912			2,632			—			23,479
Substandard			204			496			3,640			8,139			1,981			2,799			10,581			—			27,840
Doubtful			—			—			—			—			—			56			7,609			—			7,665
Total			$	282,985		$	153,377		$	61,810		$	77,446		$	96,706		$	103,134		$	669,778		$	—		$	1,445,236
Residential real estate
Risk rating
Pass			$	997,981		$	280,308		$	96,548		$	70,845		$	138,894		$	713,744		$	165		$	—		$	2,298,485
Special Mention			—			364			—			861			202			707			—			—			2,134
Substandard			—			284			448			267			1,857			8,972			—			—			11,828
Total			$	997,981		$	280,956		$	96,996		$	71,973		$	140,953		$	723,423		$	165		$	—		$	2,312,447

			Term Loans Amortized Cost Basis by Origination Year
(In thousands)			2021			2020			2019			2018			2017			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total
As of December 31, 2021
Construction
Risk rating
Pass			$	71,784		$	52,725		$	117,784		$	66,950		$	3,839		$	1,721		$	50		$	—		$	314,853
Special Mention			—			—			—			—			—			—			—			—			—
Substandard			—			—			—			9,429			—			—			—			—			9,429
Total			$	71,784		$	52,725		$	117,784		$	76,379		$	3,839		$	1,721		$	50		$	—		$	324,282
Commercial multifamily:
Risk rating
Pass			$	63,630		$	28,172		$	98,455		$	59,720		$	76,699		$	176,020		$	457		$	—		$	503,153
Special Mention			—			2,700			—			5,598			—			—			—			—			8,298
Substandard			—			—			—			—			—			4,230			136			—			4,366
Total			$	63,630		$	30,872		$	98,455		$	65,318		$	76,699		$	180,250		$	593		$	—		$	515,817
Commercial real estate owner occupied:
Risk rating
Pass			$	154,434		$	50,236		$	85,687		$	91,316		$	45,995		$	157,346		$	3,206		$	—		$	588,220
Special Mention			—			525			869			1,668			1,405			1,157			—			—			5,624
Substandard			—			—			2,113			1,593			838			8,089			—			—			12,633
Total			$	154,434		$	50,761		$	88,669		$	94,577		$	48,238		$	166,592		$	3,206		$	—		$	606,477
Commercial real estate non-owner occupied:
Risk rating
Pass			$	426,086		$	176,172		$	296,985		$	349,947		$	204,043		$	585,044		$	19,511		$	—		$	2,057,788
Special Mention			—			221			3,472			7,632			2,302			27,268			—			—			40,895
Substandard			—			7,588			—			2,784			33,472			14,303			99			—			58,246
Total			$	426,086		$	183,981		$	300,457		$	360,363		$	239,817		$	626,615		$	19,610		$	—		$	2,156,929
Commercial and industrial:
Risk rating
Pass			$	187,257		$	130,520		$	114,153		$	156,443		$	54,190		$	136,837		$	424,393		$	—		$	1,203,793
Special Mention			661			1,691			10,824			5,092			1,433			488			22,468			—			42,657
Substandard			211			2,494			9,609			3,145			2,020			2,330			17,935			—			37,744
Doubtful			—			—			—			—			—			15			220			—			235
Total			$	188,129		$	134,705		$	134,586		$	164,680		$	57,643		$	139,670		$	465,016		$	—		$	1,284,429
Residential real estate
Risk rating
Pass			$	214,306		$	114,536		$	86,997		$	169,537		$	189,980		$	697,401		$	293		$	—		$	1,473,050
Special Mention			—			—			—			120			502			1,557			—			—			2,179
Substandard			1,239			—			142			1,849			2,161			8,628			—			—			14,019
Total			$	215,545		$	114,536		$	87,139		$	171,506		$	192,643		$	707,586		$	293		$	—		$	1,489,248

For home equity and consumer other loan portfolio segments, Berkshire evaluates credit quality based on the aging status of the loan and by payment activity. The performing or nonperforming status is updated on an ongoing basis dependent upon improvement and deterioration in credit quality. The following table presents the amortized cost based on payment activity:

			Term Loans Amortized Cost Basis by Origination Year
(In thousands)			2022			2021			2020			2019			2018			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total
As of December 31, 2022
Home equity:
Payment performance
Performing			$	—		$	114		$	454		$	—		$	—		$	17		$	224,746		$	—		$	225,331
Nonperforming			—			—			—			—			—			—			2,119			—			2,119
Total			$	—		$	114		$	454		$	—		$	—		$	17		$	226,865		$	—		$	227,450
Consumer other:
Payment performance
Performing			$	161,157		$	28,279		$	8,312		$	12,670		$	27,608		$	24,682		$	9,070		$	—		$	271,778
Nonperforming			588			137			44			280			477			567			39			—			2,132
Total			$	161,745		$	28,416		$	8,356		$	12,950		$	28,085		$	25,249		$	9,109		$	—		$	273,910

			Term Loans Amortized Cost Basis by Origination Year
(In thousands)			2021			2020			2019			2018			2017			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total
As of December 31, 2021
Home equity:
Payment performance
Performing			$	125		$	469		$	—		$	—		$	—		$	24		$	249,590		$	—		$	250,208
Nonperforming			—			—			—			—			—			—			2,158			—			2,158
Total			$	125		$	469		$	—		$	—		$	—		$	24		$	251,748		$	—		$	252,366
Consumer other:
Payment performance
Performing			$	37,994		$	11,189		$	21,548		$	55,577		$	30,632		$	28,797		$	7,505		$	—		$	193,242
Nonperforming			8			46			290			797			746			1,139			31			—			3,057
Total			$	38,002		$	11,235		$	21,838		$	56,374		$	31,378		$	29,936		$	7,536		$	—		$	196,299

The following table summarizes information about total loans rated Special Mention or lower at December 31, 2022 and December 31, 2021. The table below includes consumer loans that are Special Mention and Substandard accruing that are classified as performing based on payment activity.

(In thousands)						December 31, 2022						December 31, 2021
Non-Accrual						$	31,114					$	35,326
Substandard Accruing						88,665						106,560
Total Classified						119,779						141,886
Special Mention						68,127						100,071
Total Criticized						$	187,906					$	241,957

Schedule of Past Due Loans

The following is a summary of loans by past due status at December 31, 2022 and December 31, 2021:

(In thousands)						30-59 Days Past Due						60-89 Days Past Due						90 Days or Greater Past Due						Total Past Due						Current						Total Loans
December 31, 2022
Construction						$	—					$	—					$	—					$	—					$	319,452					$	319,452
Commercial multifamily						—						214						—						214						619,874						620,088
Commercial real estate owner occupied						122						—						3,302						3,424						637,065						640,489
Commercial real estate non-owner occupied						143						—						191						334						2,495,903						2,496,237
Commercial and industrial						1,173						1,438						18,658						21,269						1,423,967						1,445,236
Residential real estate						3,694						2,134						11,724						17,552						2,294,895						2,312,447
Home equity						168						57						2,119						2,344						225,106						227,450
Consumer other						1,990						1,028						2,158						5,176						268,734						273,910
Total						$	7,290					$	4,871					$	38,152					$	50,313					$	8,284,996					$	8,335,309

(In thousands)						30-59 Days Past Due						60-89 Days Past Due						90 Days or Greater Past Due						Total Past Due						Current						Total Loans
December 31, 2021
Construction						$	—					$	—					$	—					$	—					$	324,282					$	324,282
Commercial multifamily						82						306						187						575						515,242						515,817
Commercial real estate owner occupied						—						400						4,221						4,621						601,856						606,477
Commercial real estate non-owner occupied						25,420						653						9,049						35,122						2,121,807						2,156,929
Commercial and industrial						2,700						709						6,836						10,245						1,274,184						1,284,429
Residential real estate						5,529						2,015						13,264						20,808						1,468,440						1,489,248
Home equity						258						108						2,158						2,524						249,842						252,366
Consumer other						1,363						320						2,882						4,565						191,734						196,299
Total						$	35,352					$	4,511					$	38,597					$	78,460					$	6,747,387					$	6,825,847

Schedule of Information Pertaining to Non-accrual Loans

The following is a summary of loans on nonaccrual status and loans past due 90 days or more and still accruing as of December 31, 2022 and December 31, 2021:

												December 31, 2022
(In thousands)												Nonaccrual Amortized Cost						Nonaccrual With No Related Allowance						Past Due 90 Days or Greater and Accruing						Interest Income Recognized on Nonaccrual
Construction												$	—					$	—					$	—					$	—
Commercial multifamily												—						—						—						—
Commercial real estate owner occupied												2,202						1,411						1,100						—
Commercial real estate non-owner occupied												191						73						—						—
Commercial and industrial												16,992						14,223						1,666						—
Residential real estate												8,901						5,307						2,823						—
Home equity												1,568						388						551						—
Consumer other												1,260						2						898						—
Total												$	31,114					$	21,404					$	7,038					$	—

												December 31, 2021
(In thousands)												Nonaccrual Amortized Cost						Nonaccrual With No Related Allowance						Past Due 90 Days or Greater and Accruing						Interest Income Recognized on Nonaccrual
Construction												$	—					$	—					$	—					$	—
Commercial multifamily												187						187						—						—
Commercial real estate owner occupied												4,221						2,413						—						—
Commercial real estate non-owner occupied												8,877						8,412						172						—
Commercial and industrial												6,747						1,506						89						—
Residential real estate												10,698						6,511						2,566						—
Home equity												1,901						141						257						—
Consumer other												2,695						4						187						—
Total												$	35,326					$	19,174					$	3,271					$	—

Schedule of Collateral Dependent Loans

The following table presents the amortized cost basis of individually analyzed collateral-dependent loans by loan portfolio segment:

						Type of Collateral
(In thousands)						Real Estate												Investment Securities/Cash												Other
December 31, 2022
Construction						$	—											$	—											$	—
Commercial multifamily						—												—												—
Commercial real estate owner occupied						2,793												—												—
Commercial real estate non-owner occupied						384												—												—
Commercial and industrial						288												—												16,931
Residential real estate						3,910												—												—
Home equity						501												—												—
Consumer other						2												—												—
Total loans						$	7,878											$	—											$	16,931

						Type of Collateral
(In thousands)						Real Estate												Investment Securities/Cash												Other
December 31, 2021
Construction						$	9,429											$	—											$	—
Commercial multifamily						188												—												—
Commercial real estate owner occupied						4,466												—												—
Commercial real estate non-owner occupied						9,501												—												—
Commercial and industrial						526												—												1,040
Residential real estate						7,035												—												—
Home equity						262												—												—
Consumer other						2												—												—
Total loans						$	31,409											$	—											$	1,040

Schedule of TDR Activity

The following table presents loans modified as TDRs that occurred during the years ended December 31, 2022, 2021, and 2020:

(dollars in thousands)						Total
Year ended December 31, 2022
TDR:
Number of loans						93
Pre-modification outstanding recorded investment						$	4,944
Post-modification outstanding recorded investment						$	4,944
Year ended December 31, 2021
TDR:
Number of loans						18
Pre-modification outstanding recorded investment						$	26,759
Post-modification outstanding recorded investment						$	26,759
Year ended December 31, 2020
TDR:
Number of loans						16
Pre-modification outstanding recorded investment						$	12,197
Post-modification outstanding recorded investment						$	12,197

Schedule of Recorded Investment and Number of Modifications for TDRs Identified During the Period

The following table presents activity in TDRs for the years ended December 31, 2022 and December 31, 2021:

(In thousands)						Balance at Beginning of Period						Principal Payments						TDR Status Change						Other Additions/(Reductions)						Newly Identified TDRs						Balance at End of Period
Year ended December 31, 2022
Construction						$	9,429					$	—					$	—					$	(9,429)					$	—					$	—
Commercial multifamily						703						(41)						—						(174)						—						488
Commercial real estate owner occupied						2,733						(75)						—						(69)						—						2,589
Commercial real estate non-owner occupied						9,310						(33)						—						(8,311)						—						966
Commercial and industrial						3,656						(895)						—						(359)						3,245						5,647
Residential real estate						1,117						(81)						—						(67)						—						969
Home equity						121						(81)						—						—						50						90
Consumer other						33						(15)						—						(56)						1,649						1,611
Total						$	27,102					$	(1,221)					$	—					$	(18,465)					$	4,944					$	12,360

(In thousands)						Balance at Beginning of Period						Principal Payments						TDR Status Change						Other Additions/(Reductions)						Newly Identified TDRs						Balance at End of Period
Year ended December 31, 2021
Construction						$	—					$	—					$	—					$	—					$	9,429					$	9,429
Commercial multifamily						754						(51)						—						—						—						703
Commercial real estate owner occupied						1,731						(96)						—						(168)						1,266						2,733
Commercial real estate non-owner occupied						13,684						(14,562)						—						(791)						10,979						9,310
Commercial and industrial						2,686						(3,916)						—						(199)						5,085						3,656
Residential real estate						1,524						(233)						—						(174)						—						1,117
Home equity						133						(12)						—						—						—						121
Consumer other						36						(8)						—						5						—						33
Total						$	20,548					$	(18,878)					$	—					$	(1,327)					$	26,759					$	27,102

The following table discloses the modifications for TDRs where a concession has been made within the previous 12 months, that then defaulted in the respective reporting period. For the years ended 2022, there were two loans restructured that had subsequently defaulted during the reporting period. For the year ended 2021, there were four loans restructured that had subsequently defaulted during the reporting period. There were no TDRs for which there was a payment default within twelve months following the modification during the year ended 2020.

(dollars in thousands)						Number of Loans						Recorded Investment
Year ended December 31, 2022
Commercial and industrial						1						$	105
Consumer other						1						$	10
Total						2						$	115

(dollars in thousands)						Number of Loans						Recorded Investment
Year ended December 31, 2021
Commercial real estate non-owner occupied						2						$	18,746
Commercial and industrial						2						$	71
Total						4						$	18,817

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