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Allowance for Credit Losses (Tables)

3 Months Ended

Mar. 31, 2022

Receivables [Abstract]

Schedule of originated and acquired loan and lease losses by portfolio segment

Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories.

Three Months Ended March 31, 2022
(In thousands)			Commercial & Industrial			Commercial Real Estate			Residential Real Estate			Consumer and Other			Finance Leases			Total
Allowance for credit losses:
Beginning balance			$	6,335		$	24,813		$	10,139		$	1,492		$	64		$	42,843
Charge-offs			(23)			(27)			0			(196)			0			(246)
Recoveries			20			42			109			92			0			263
(Credit) provision for credit loss expense			695			(1,846)			199			200			18			(734)
Ending Balance			$	7,027		$	22,982		$	10,447		$	1,588		$	82		$	42,126

Three Months Ended March 31, 2021
(In thousands)			Commercial & Industrial			Commercial Real Estate			Residential Real Estate			Consumer and Other			Finance Leases			Total
Allowance for credit losses:
Beginning balance			$	9,239		$	30,546		$	10,257		$	1,562		$	65		51,669
Charge-offs			(116)			0			0			(91)			0			(207)
Recoveries			97			213			34			43			0			387
(Credit) provision for credit loss expense			(1,470)			(292)			(821)			69			4			(2,510)
Ending Balance			$	7,750		$	30,467		$	9,470		$	1,583		$	69		$	49,339

The following table details activity in the Liabilities for off-balance sheet credit exposures for the three months ended March 31, 2022 and 2021:

(In thousands)			2022			2021
Liabilities for off-balance sheet credit exposures at beginning of period			$	2,507		$	1,920
Provision for credit loss expense related to off-balance sheet credit exposures			214			680
Liabilities for off-balance sheet credit exposures at end of period			$	2,721		$	2,600

The following table presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses, and the related allowance for credit losses allocated to these loans:

March 31, 2022
(In thousands)			Real Estate			Business Assets			Other			Total			ACL Allocation
Commercial and Industrial			$	374		$	425		$	668		$	1,467		$	24
Commercial Real Estate			12,130			0			0			12,130			40
Commercial Real Estate - Agriculture			1,544			0			0			1,544			0
Total			$	14,048		$	425		$	668		$	15,141		$	64

December 31, 2021
(In thousands)			Real Estate			Business Assets			Other			Total			ACL Allocation
Commercial and Industrial			$	142		$	395		$	328		$	865		$	26
Commercial Real Estate			13,334			0			1,931			15,265			40
Commercial Real Estate - Agriculture			0			0			0			0			0
Residential Real Estate			32			0			0			32			1
Total			$	13,508		$	395		$	2,259		$	16,162		$	67

Schedule of credit quality indicators on loans by class of commercial and industrial loans and commercial real estate loans

The following tables present credit quality indicators by total loans on an amortized cost basis by origination year as of March 31, 2022 and December 31, 2021:

March 31, 2022
(In thousands)			2022			2021			2020			2019			2018			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total Loans
Commercial and Industrial - Other:
Internal risk grade:
Pass			$	59,972		$	109,152		$	52,407		$	52,415		$	41,753		$	176,794		$	204,489		$	1,054		$	698,036
Special Mention			0			149			424			402			81			1,531			1,591			0			4,178
Substandard			0			0			870			44			521			977			4,000			0			6,412
Total Commercial and Industrial - Other			$	59,972		$	109,301		$	53,701		$	52,861		$	42,355		$	179,302		$	210,080		$	1,054		$	708,626
Commercial and Industrial - PPP:
Pass			$	0		$	23,429		$	666		$	0		$	0		$	0		$	0		$	0		$	24,095
Special Mention			0			0			0			0			0			0			0			0			0
Substandard			0			0			0			0			0			0			0			0			0
Total Commercial and Industrial - PPP			$	0		$	23,429		$	666		$	0		$	0		$	0		$	0		$	0		$	24,095
Commercial and Industrial - Agriculture:
Pass			$	2,444		$	7,892		$	6,357		$	5,294		$	9,470		$	9,049		$	36,632		$	0		$	77,138
Special Mention			0			0			0			0			0			0			0			0			0
Substandard			0			0			82			4			0			2,383			1,662			0			4,131
Total Commercial and Industrial - Agriculture			$	2,444		$	7,892		$	6,439		$	5,298		$	9,470		$	11,432		$	38,294		$	0		$	81,269
Commercial Real Estate
Pass			$	60,779		$	372,476		$	296,469		$	293,389		$	217,355		$	889,454		$	25,526		$	18,938		$	2,174,386
Special Mention			0			3,468			1,752			11,694			3,186			67,476			0			0			87,576
Substandard			0			0			0			3,166			2,396			24,177			398			0			30,137
Total Commercial Real Estate			$	60,779		$	375,944		$	298,221		308,249			222,937			981,107			$	25,924		$	18,938		$	2,292,099
Commercial Real Estate - Agriculture:
Pass			$	5,642		$	22,989		$	22,129		$	28,086		$	40,827		$	73,318		$	4,633		$	147		$	197,771
Special Mention			0			0			0			219			0			407			0			0			626
Substandard			0			0			0			0			39			1,216			0			0			1,255
Total Commercial Real Estate - Agriculture			$	5,642		$	22,989		$	22,129		$	28,305		$	40,866		$	74,941		$	4,633		$	147		$	199,652
Commercial Real Estate - Construction
Pass			$	4,103		$	47,620		$	72,993		$	29,262		$	8,940		$	14,312		$	5,841		$	1,648		$	184,719
Special Mention			$	0		$	0		$	0		$	0		$	0		0			0			0			0
Substandard			$	0		$	0		$	0		$	784		$	0		0			0			0			784
Total Commercial Real Estate - Construction			$	4,103		$	47,620		$	72,993		$	30,046		$	8,940		$	14,312		$	5,841		$	1,648		$	185,503

December 31, 2021
(In thousands)			2021			2020			2019			2018			2017			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total Loans
Commercial and Industrial - Other:
Internal risk grade:
Pass			$	123,996		$	58,432		$	54,116		$	42,093		$	35,725		$	239,093		$	125,476		$	10,039		$	688,970
Special Mention			156			770			450			100			201			393			1,417			0			3,487
Substandard			179			584			47			575			0			637			4,642			0			6,664
Total Commercial and Industrial - Other			$	124,331		$	59,786		$	54,613		$	42,768		$	35,926		$	240,123		$	131,535		$	10,039		$	699,121
Commercial and Industrial - Agriculture:
Pass			$	8,573		$	6,782		$	5,700		$	10,136		$	6,867		$	3,186		$	53,145		$	595		$	94,984
Special Mention			0			0			0			23			0			0			0			0			23
Substandard			0			85			11			0			93			2316			1660			0			4165
Total Commercial and Industrial - Agriculture			$	8,573		$	6,867		$	5,711		$	10,159		$	6,960		$	5,502		$	54,805		$	595		$	99,172
Commercial and Industrial - PPP:
Pass			$	71,260		$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	71,260
Special Mention			0			0			0			0			0			0			0			0			0
Substandard			0			0			0			0			0			0			0			0			0
Total Commercial and Industrial - PPP			$	71,260		$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	71,260
Commercial Real Estate
Pass			$	325,874		$	271,680		$	249,266		$	201,992		$	212,991		$	810,713		$	44,264		$	43,225		$	2,160,005
Special Mention			0			1,763			11,772			3,217			2,167			61,723			358			0			81,000
Substandard			3,482			0			2,262			2,518			8,509			20,401			422			0			37,594
Total Commercial Real Estate			$	329,356		$	273,443		$	263,300		$	207,727		$	223,667		$	892,837		$	45,044		$	43,225		$	2,278,599
Commercial Real Estate - Agriculture:
Pass			$	23,151		$	21,856		$	28,943		$	41,064		$	23,195		$	50,809		$	1,949		$	2,850		$	193,817
Special Mention			0			479			0			0			0			350			35			0			864
Substandard			0			0			0			39			0			1,253			0			0			1,292
Total Commercial Real Estate - Agriculture			$	23,151		$	22,335		$	28,943		$	41,103		$	23,195		$	52,412		$	1,984		$	2,850		$	195,973
Commercial Real Estate - Construction
Pass			$	12,840		$	10,025		$	16,325		$	7,542		$	1,274		$	6,559		$	112,537		$	10,037		$	177,139
Special Mention			0			0			0			0			0			0			0			0			0
Substandard			0			0			0			0			0			643			800			0			1,443
Total Commercial Real Estate - Construction			$	12,840		$	10,025		$	16,325		$	7,542		$	1,274		$	7,202		$	113,337		$	10,037		$	178,582

The following tables present credit quality indicators by total loans on an amortized cost basis by origination year as of March 31, 2022 and December 31, 2021, continued:

March 31, 2022
(In thousands)			2022			2021			2020			2019			2018			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total Loans
Residential - Home Equity
Performing			$	216		$	1,255		$	726		$	1,154		$	893		$	4,260		$	168,403		$	676		$	177,583
Nonperforming			0			0			0			15			0			75			2,125			0			2,215
Total Residential - Home Equity			$	216		$	1,255		$	726		$	1,169		$	893		$	4,335		$	170,528		$	676		$	179,798
Residential - Mortgages
Performing			$	59,751		$	280,315		$	256,287		$	128,140		$	73,586		$	506,849		$	0		$	0		$	1,304,928
Nonperforming			0			0			0			236			773			6,976			0			0			7,985
Total Residential - Mortgages			$	59,751		$	280,315		$	256,287		$	128,376		$	74,359		$	513,825		$	0		$	0		$	1,312,913
Consumer - Direct
Performing			$	8,374		$	19,893		$	9,903		$	7,929		$	5,515		$	9,365		$	5,306		$	0		$	66,285
Nonperforming			0			0			4			25			104			11			172			0			316
Total Consumer - Direct			$	8,374		$	19,893		$	9,907		$	7,954		$	5,619		$	9,376		$	5,478		$	0		$	66,601
Consumer - Indirect
Performing			$	0		$	194		$	245		$	1,813		$	1,070		$	280		$	0		$	0		$	3,602
Nonperforming			$	0		$	0		$	0		$	196		$	47		$	12		0			0			255
Total Consumer - Indirect			$	0		$	194		$	245		$	2,009		$	1,117		$	292		$	0		$	0		$	3,857

December 31, 2021
(In thousands)			2021			2020			2019			2018			2017			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total Loans
Residential - Home Equity
Performing			$	2,033		$	1,142		$	3,041		$	1,600		$	1,572		$	3,144		$	161,630		$	6,050		$	180,212
Nonperforming			0			0			16			0			0			604			1,839			0			2,459
Total Residential - Home Equity			$	2,033		$	1,142		$	3,057		$	1,600		$	1,572		$	3,748		$	163,469		$	6,050		$	182,671
Residential - Mortgages
Performing			$	324,967		$	282,202		$	162,574		$	97,778		$	124,221		$	275,133		$	14,112		$	1,205		$	1,282,192
Nonperforming			0			0			241			702			693			7,060			23			0			8,719
Total Residential - Mortgages			$	324,967		$	282,202		$	162,815		$	98,480		$	124,914		$	282,193		$	14,135		$	1,205		$	1,290,911
Consumer - Direct
Performing			$	20,653		$	10,735		$	9,397		$	5,542		$	4,849		$	10,602		$	5,435		$	0		$	67,213
Nonperforming			0			9			44			117			12			0			1			0			183
Total Consumer - Direct			$	20,653		$	10,744		$	9,441		$	5,659		$	4,861		$	10,602		$	5,436		$	0		$	67,396
Consumer - Indirect
Performing			$	1,809		$	854		$	812		$	506		$	362		$	66		$	0		$	0		$	4,409
Nonperforming			0			2			148			81			1			14			0			0			246
Total Consumer - Indirect			$	1,809		$	856		$	960		$	587		$	363		$	80		$	0		$	0		$	4,655

X

- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447

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X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524

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X

- References

No definition available.

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