Loans and Allowance for Loan and Lease Losses (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2017

Dec. 31, 2016

Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]

Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating

The classes of the loan portfolio, summarized by the pass rating (net of deferred fees and costs of $435,000 as of June 30, 2017 and $196,000 as of December 31, 2016), and the classified ratings of special mention, substandard, and doubtful within Mid Penn’s internal risk rating system as of June 30, 2017 and December 31, 2016, are as follows:


(Dollars in thousands)	Pass		Special Mention		Substandard		Doubtful		Total
June 30, 2017
Commercial and industrial	$	175,700	$	4,385	$	1,283	$	—	$	181,368
Commercial real estate		473,078		1,757		7,306		—		482,141
Commercial real estate—construction		52,543		191		571		—		53,305
Lease financing		307		—		—		—		307
Residential mortgage		101,186		102		1,349		—		102,637
Home equity		38,154		124		393		—		38,671
Consumer		3,878		—		—		—		3,878

	$	844,846	$	6,559	$	10,902	$	—	$	862,307


(Dollars in thousands)	Pass		Special Mention		Substandard		Doubtful		Total
December 31, 2016
Commercial and industrial	$	170,780	$	937	$	801	$	—	$	172,518
Commercial real estate		437,592		1,683		7,249		—		446,524
Commercial real estate—construction		52,888		202		1,286		—		54,376
Lease financing		425		—		—		—		425
Residential mortgage		97,994		107		1,356		—		99,457
Home equity		37,242		142		224		—		37,608
Consumer		3,016		—		—		—		3,016

	$	799,937	$	3,071	$	10,916	$	—	$	813,924

The classes of the loan portfolio, summarized by the aggregate pass rating, net of deferred fees and costs of $196,000 and $178,000 as of December 31, 2016 and 2015, respectively, and the classified ratings of special mention, substandard, and doubtful within Mid Penn’s internal risk rating system as of December 31, 2016 and 2015, are noted below:


(Dollars in thousands) December 31, 2016	Pass		Special Mention		Substandard		Doubtful		Total
Commercial and industrial	$	170,780	$	937	$	801	$	—	$	172,518
Commercial real estate		437,592		1,683		7,249		—		446,524
Commercial real estate—construction		52,888		202		1,286		—		54,376
Lease financing		425		—		—		—		425
Residential mortgage		97,994		107		1,356		—		99,457
Home equity		37,242		142		224		—		37,608
Consumer		3,016		—				—		3,016

	$	799,937	$	3,071	$	10,916	$	—	$	813,924


(Dollars in thousands) December 31, 2015	Pass		Special Mention		Substandard		Doubtful		Total
Commercial and industrial	$	158,302	$	1,289	$	670	$	—	$	160,261
Commercial real estate		359,859		2,088		7,517		—		369,464
Commercial real estate—construction		65,665		2,403		—		—		68,068
Lease financing		727		—		—		—		727
Residential mortgage		101,507		475		1,361		—		100,665
Home equity		32,928		261		222		—		33,411
Consumer		3,917		—		—		—		3,917

	$	722,905	$	6,516	$	9,770	$	—	$	736,513

Impaired Loans by Loan Portfolio Class

Impaired loans by loan portfolio class as of June 30, 2017 and December 31, 2016 are summarized as follows:


	June 30, 2017						December 31, 2016
(Dollars in thousands)	Recorded Investment		Unpaid Principal Balance		Related Allowance		Recorded Investment		Unpaid Principal Balance		Related Allowance
With no related allowance recorded:
Commercial and industrial	$	—	$	18	$	—	$	4	$	9	$	—
Commercial real estate:
Commercial real estate		900		1,390		—		726		1,792		—
Acquired with credit deterioration		573		573		—		842		842		—
Commercial real estate—construction		331		334				618		618
Residential mortgage:
Residential mortgage		902		931		—		848		882		—
Acquired with credit deterioration		324		324		—		389		389		—
Home equity		327		369		—		111		129		—

With an allowance recorded:
Commercial and industrial	$	—	$	—	$	—	$	56	$	62	$	6
Commercial real estate		2,751		2,915		893		2,520		2,646		711
Commercial real estate—construction		240		242		70		242		242		72
Residential mortgage		66		68		66		68		68		68
Home equity		—		—		—		29		49		1

Total Impaired Loans:
Commercial and industrial	$	—	$	18	$	—	$	60	$	71	$	6
Commercial real estate		4,224		4,878		893		4,088		5,280		711
Commercial real estate—construction		571		576		70		860		860		72
Residential mortgage		1,292		1,323		66		1,305		1,339		68
Home equity		327		369		—		140		178		1

Impaired loans by loan portfolio class as of December 31, 2016 and 2015 are summarized as follows:


	December 31, 2016						December 31, 2015
(Dollars in thousands)	Recorded Investment		Unpaid Principal Balance		Related Allowance		Recorded Investment		Unpaid Principal Balance		Related Allowance
With no related allowance recorded:
Commercial and industrial:
Commercial and industrial	$	4	$	9	$	—	$	14	$	49	$	—
Commercial real estate:
Commercial real estate		726		1,792		—		1,023		2,020		—
Acquired with credit deterioration*		842		842		—		931		931		—
Commercial real estate—construction:
Commercial real estate—construction		618		618		—		—		—		—
Residential mortgage:
Residential mortgage		848		882		—		1,329		1,434		—
Acquired with credit deterioration*		389		389		—		400		400		—
Home equity:
Home equity		111		129		—		115		137		—

With an allowance recorded:
Commercial and industrial	$	56	$	62	$	6	$	113	$	128	$	51
Commercial real estate		2,520		2,646		711		1,947		1,981		429
Commercial real estate—construction		242		242		72		—		—		—
Residential mortgage		68		68		68		32		32		23
Home equity		29		49		1		—		—		—

Total:
Commercial and industrial	$	60	$	71	$	6	$	127	$	177	$	51
Commercial real estate		4,088		5,280		711		3,901		4,001		429
Commercial real estate—construction		860		860		72		—		—		—
Residential mortgage		1,305		1,339		68		1,761		1,466		23
Home equity		140		178		1		115		137		—

Average Recorded Investment Of Impaired Loans And Related Interest Income By Loan Portfolio Class

The average recorded investment of impaired loans and related interest income recognized for the three and six months ended June 30, 2017 and 2016 are summarized as follows:


	Three Months Ended
	June 30, 2017				June 30, 2016
(Dollars in thousands)	Average Recorded Investment		Interest Income Recognized		Average Recorded Investment		Interest Income Recognized
With no related allowance recorded:
Commercial and industrial	$	36	$	—	$	11	$	—
Commercial real estate:
Commercial real estate		644		—		960		—
Acquired with credit deterioration		644		110		943		—
Commercial real estate—construction		473		—		—		—
Lease financing		—
Residential mortgage:
Residential mortgage		860		7		831		7
Acquired with credit deterioration		326		2		377
Home equity:						66		—
Home equity		90		—		—		—
Acquired with credit deterioration		—		—		—		—
Consumer		—		—		—		—

With an allowance recorded:
Commercial and industrial	$	—	$	—	$	59	$	—
Commercial real estate		2,792		—		2,201		—
Commercial real estate—construction		240		—		—		—
Lease financing		—		—		—		—
Residential mortgage		66		—		—		—
Home equity		—		—		17		—
Consumer		—		—		—		—

Total Impaired Loans:
Commercial and industrial	$	36	$	—	$	70	$	—
Commercial real estate		4,080		110		4,104		—
Commercial real estate—construction		713		—		—		—
Lease financing		—		—		—		—
Residential mortgage		1,252		9		1,208		7
Home equity		90		—		83		—


	Six Months Ended
	June 30, 2017				June 30, 2016
(Dollars in thousands)	Average Recorded Investment		Interest Income Recognized		Average Recorded Investment		Interest Income Recognized
With no related allowance recorded:
Commercial and industrial	$	18	$	—	$	14	$	—
Commercial real estate:
Commercial real estate		524		279		1,001		—
Acquired with credit deterioration		738		110		934		—
Commercial real estate—construction		313		—		—		—
Lease financing		—		—		—		—
Residential mortgage:
Residential mortgage		843		18		777		9
Acquired with credit deterioration		350		—		375		4
Home equity		101		2		53		—
Consumer		—

With an allowance recorded:
Commercial and industrial	$	—	$	—	$	61	$	—
Commercial real estate		2,660		—		1,851		—
Commercial real estate—construction		144		—		—		—
Lease financing		—		—		—		—
Residential mortgage		40		—		—		—
Home equity		—		—		19		—
Consumer		—		—		—		—

Total Impaired Loans:
Commercial and industrial	$	18	$	—	$	75	$	—
Commercial real estate		3,922		389		3,786		—
Commercial real estate—construction		457		—		—		—
Lease financing		—		—		—		—
Residential mortgage		1,233		18		1,152		13
Home equity		101		2		72		—

Average recorded investment of impaired loans and related interest income recognized for the years ended December 31, 2016, 2015, and 2014 are summarized as follows:


	December 31, 2016				December 31, 2015				December 31, 2014
(Dollars in thousands)	Average Recorded Investment		Interest Income Recognized		Average Recorded Investment		Interest Income Recognized		Average Recorded Investment		Interest Income Recognized
With no related allowance recorded:
Commercial and industrial:
Commercial and industrial	$	9	$	—	$	19	$	—	$	72	$	—
Acquired with credit deterioration		—		—		—		205		—		—
Commercial real estate:
Commercial real estate		820		—		1,051		14		1,966		346
Acquired with credit deterioration		810		164		926		350		—		—
Commercial real estate—construction:
Commercial real estate—construction		124		—		—		—		—		—
Residential mortgage:
Residential mortgage		821		21		816		8		541		—
Acquired with credit deterioration		378		4		400		—		—		—
Home equity:
Home equity		75		—		107		—		29		—
Acquired with credit deterioration		—		—		—		3		—		—

With an allowance recorded:
Commercial and industrial	$	59	$	—	$	123	$	—	$	93	$	—
Commercial real estate		2,177		—		1,721		—		6,823		—
Commercial real estate—construction		48		—		—		—		—		—
Residential mortgage		14		—		25		—		—		—
Home equity		32		—		—		—		76		—

Total:
Commercial and industrial	$	68	$	—	$	142	$	205	$	165	$	—
Commercial real estate		3,807		164		3,698		364		8,789		346
Commercial real estate—construction		172		—		—		—		—		—
Residential mortgage		1,213		25		1,241		8		541		—
Home equity		107		—		107		3		105		—

Non-accrual Loans by Classes of the Loan Portfolio

Nonaccrual loans by loan portfolio class as of June 30, 2017 and December 31, 2016 are summarized as follows:


(Dollars in thousands)	June 30, 2017		December 31, 2016
Commercial and industrial	$	—	$	4
Commercial real estate		3,630		2,939
Commercial real estate—construction		571		860
Residential mortgage		690		715
Home equity		327		140

	$	5,218	$	4,658

Nonaccrual loans by loan portfolio class as of December 31, 2016 and 2015 are summarized as follows:


(Dollars in thousands)	2016		2015
Commercial and industrial	$	4	$	66
Commercial real estate		2,939		2,607
Commercial real estate—construction		860		—
Residential mortgage		715		1,630
Home equity		140		115

	$	4,658	$	4,418

Loan Portfolio Summarized by the Past Due Status

The classes of the loan portfolio summarized by the past due status as of June 30, 2017 and December 31, 2016 are summarized as follows:


(Dollars in thousands)	30-59 Days Past Due		60-89 Days Past Due		Greater than 90 Days		Total Past Due		Current		Total Loans		Loans Receivable > 90 Days and Accruing
June 30, 2017
Commercial and industrial	$	101	$	4,083	$	—	$	4,184	$	177,184	$	181,368	$	—
Commercial real estate:
Commercial real estate		250		43		2,502		2,795		478,773		481,568		—
Acquired with credit deterioration		516		—		57		573		—		573		57
Commercial real estate—construction		371		120		451		942		52,363		53,305		—
Lease financing		—		—		—		—		307		307		—
Residential mortgage:
Residential mortgage		174		—		299		473		101,840		102,313		—
Acquired with credit deterioration		32		—		226		258		66		324		—
Home equity		13		—		298		311		38,360		38,671		—
Consumer		—		—		—		—		3,878		3,878		—

Total	$	1,457	$	4,246	$	3,833	$	9,536	$	852,771	$	862,307	$	57


(Dollars in thousands)	30-59 Days Past Due		60-89 Days Past Due		Greater than 90 Days		Total Past Due		Current		Total Loans		Loans Receivable > 90 Days and Accruing
December 31, 2016
Commercial and industrial	$	164	$	12	$	4	$	180	$	172,338	$	172,518	$	—
Commercial real estate:
Commercial real estate		475		—		1,004		1,479		444,203		445,682		—
Acquired with credit deterioration		—		—		59		59		783		842		59
Commercial real estate—construction		—		404		84		488		53,888		54,376		—
Lease financing		—		—		—		—		425		425		—
Residential mortgage:
Residential mortgage		548		124		237		909		98,159		99,068		—
Acquired with credit deterioration		—		—		238		238		151		389		—
Home equity		33		13		125		171		37,437		37,608		—
Consumer		—		—		—		—		3,016		3,016		—

Total	$	1,220	$	553	$	1,751	$	3,524	$	810,400	$	813,924	$	59

The classes of the loan portfolio summarized by the past due status as of December 31, 2016 and 2015 are summarized as follows:


(Dollars in thousands) December 31, 2016	30-59 Days Past Due		60-89 Days Past Due		Greater than 90 Days		Total Past Due		Current		Total Loans		Loans Receivable > 90 Days and Accruing
Commercial and industrial:
Commercial and industrial	$	164	$	12	$	4	$	180	$	172,338	$	172,518	$	—
Commercial real estate:
Commercial real estate		475		—		1,004		1,479		444,203		445,682		—
Acquired with credit deterioration		—		—		59		59		783		842		59
Commercial real estate—construction:
Commercial real estate—construction		—		404		84		488		53,888		54,376		—
Lease financing:
Lease financing		—		—		—		—		425		425		—
Residential mortgage:
Residential mortgage		548		124		237		909		98,159		99,068		—
Acquired with credit deterioration		—		—		238		238		151		389		—
Home equity:
Home equity		33		13		125		171		37,437		37,608		—
Consumer:
Consumer		—		—		—		—		3,016		3,016		—

Total	$	1,220	$	553	$	1,751	$	3,524	$	810,400	$	813,924	$	59


(Dollars in thousands) December 31, 2015	30-59 Days Past Due		60-89 Days Past Due		Greater than 90 Days		Total Past Due		Current		Total Loans		Loans Receivable > 90 Days and Accruing
Commercial and industrial:
Commercial and industrial	$	55	$	204	$	66	$	325	$	159,936	$	160,261	$	—
Commercial real estate:
Commercial real estate		211		608		1,456		2,275		366,258		368,533		—
Acquired with credit deterioration		215		518		55		788		143		931		55
Commercial real estate—construction:
Commercial real estate—construction		—		—		—		—		68,068		68,068		—
Lease financing:
Lease financing		—		—		—		—		727		727		—
Residential mortgage:
Residential mortgage		694		550		778		2,022		98,243		100,265		—
Acquired with credit deterioration		12		—		222		234		166		400		—
Home equity:
Home equity		—		50		23		73		33,338		33,411		—
Consumer:
Consumer		10		5		—		15		3,902		3,917		—

Total	$	1,197	$	1,935	$	2,600	$	5,732	$	730,781	$	736,513	$	55

Allowance and Recorded Investment in Financing Receivables

The following tables summarize the allowance and recorded investments in loans receivable.


(Dollars in thousands)	Commercial and industrial			Commercial real estate			Commercial real estate— construction		Lease financing		Residential mortgage		Home equity		Consumer			Unallocated			Total
As of, and for the three months ended, June 30, 2017
Allowance for loan and lease losses:
Beginning balance, April 1, 2017	$	1,630		$	4,715		$	101	$	1	$	532	$	364	$	3		$	274		$	7,620
Charge-offs		—			(30	)		—		—		—		—		(10	)		—			(40	)
Recoveries		3			22			—		—		2		5		1			—			33
Provisions		(5	)		274			39		—		5		35		10			(258	)		100

Ending balance, June 30, 2017	$	1,628		$	4,981		$	140	$	1	$	539	$	404	$	4		$	16		$	7,713


(Dollars in thousands)	Commercial and industrial			Commercial real estate			Commercial real estate— construction			Lease financing		Residential mortgage			Home equity		Consumer			Unallocated			Total
As of, and for the six months ended, June 30, 2017
Allowance for loan and lease losses:
Beginning balance, January 1, 2017	$	1,580		$	4,323		$	144		$	1	$	541		$	379	$	3		$	212		$	7,183
Charge-offs		(12	)		(30	)		—			—		(18	)		—		(16	)		—			(76	)
Recoveries		7			361			—			—		4			5		4			—			381
Provisions		53			327			(4	)		—		12			20		13			(196	)		225

Ending balance, June 30, 2017		1,628			4,981			140			1		539			404		4			16			7,713
Ending balance: individually evaluated for impairment		—			893			70			—		66			—		—			—			1,029

Ending balance: collectively evaluated for impairment	$	1,628		$	4,088		$	70		$	1	$	473		$	404	$	4		$	16		$	6,684

Loans receivables:
Ending balance	$	181,368		$	482,141		$	53,305		$	307	$	102,637		$	38,671	$	3,878		$	—		$	862,307
Ending balance: individually evaluated for impairment		—			3,651			571			—		968			327		—			—			5,517
Ending balance: acquired with credit deterioration		—			573			—			—		324			—		—			—			897

Ending balance: collectively evaluated for impairment	$	181,368		$	477,917		$	52,734		$	307	$	101,345		$	38,344	$	3,878		$	—		$	855,893


(Dollars in thousands)	Commercial and industrial			Commercial real estate			Commercial real estate— construction		Lease financing		Residential mortgage			Home equity			Consumer			Unallocated		Total
As of, and for the three months ended, June 30, 2016
Allowance for loan and lease losses:
Beginning balance, April 1, 2016	$	1,427		$	3,777		$	119	$	1	$	516		$	303		$	9		$	287	$	6,439
Charge-offs		—			(54	)		—		—		—			(25	)		(7	)		—		(86	)
Recoveries		1			136			—		—		25			—			2			—		164
Provisions		(56	)		382			1		—		(20	)		47			5			36		395

Ending balance, June 30, 2016	$	1,372		$	4,241		$	120	$	1	$	521		$	325		$	9		$	323	$	6,912


(Dollars in thousands)	Commercial and industrial			Commercial real estate			Commercial real estate— construction			Lease financing		Residential mortgage			Home equity			Consumer			Unallocated		Total
As of, and for the six months ended, June 30, 2016
Allowance for loan and lease losses:
Beginning balance, January 1, 2016	$	1,393		$	3,552		$	153		$	1	$	534		$	317		$	12		$	206	$	6,168
Charge-offs		—			(150	)		—			—		—			(25	)		(10	)		—		(185	)
Recoveries		2			161			—			—		25			—			6			—		194
Provisions		(23	)		678			(33	)		—		(38	)		33			1			117		735

Ending balance, June 30, 2016		1,372			4,241			120			1		521			325			9			323		6,912
Ending balance: individually evaluated for impairment		3			769			—			—		—			2			—			—		774

Ending balance: collectively evaluated for impairment	$	1,369		$	3,472		$	120		$	1	$	521		$	323		$	9		$	323	$	6,138

Loans receivables:
Ending balance	$	160,278		$	410,786		$	56,074		$	565	$	103,822		$	34,579		$	3,049		$	—	$	769,153
Ending balance: individually evaluated for impairment		68			3,657			—			—		824			81			—			—		4,630
Ending balance: acquired with credit deterioration		—			951			—			—		370			—			—			—		1,321

Ending balance: collectively evaluated for impairment	$	160,210		$	406,178		$	56,074		$	565	$	102,628		$	34,498		$	3,049		$	—	$	763,202


(Dollars in thousands)	Commercial and industrial		Commercial real estate		Commercial real estate— construction		Lease financing		Residential mortgage		Home equity		Consumer		Unallocated		Total
December 31, 2016
Allowance for loan and lease losses:
Ending balance	$	1,580	$	4,323	$	144	$	1	$	541	$	379	$	3	$	212	$	7,183
Ending balance: individually evaluated for impairment		6		711		72		—		68		1		—		—		858

Ending balance: collectively evaluated for impairment	$	1,574	$	3,612	$	72	$	1	$	473	$	378	$	3	$	212	$	6,325

Loans receivable:
Ending balance	$	172,518	$	446,524	$	54,376	$	425	$	99,457	$	37,608	$	3,016	$	—	$	813,924
Ending balance: individually evaluated for impairment		60		3,246		860		—		916		140		—		—		5,222
Ending balance: acquired with credit deterioration		—		842		—		—		389		—		—		—		1,231

Ending balance: collectively evaluated for impairment	$	172,458	$	442,436	$	53,516	$	425	$	98,152	$	37,468	$	3,016	$	—	$	807,471

Activity in the allowance for loan and lease losses for the years ended December 31, 2016, 2015, and 2014, and the recorded investment in loans receivable as of December 31, 2016, 2015, and 2014 are as follows:


(Dollars in thousands) December 31, 2016	Commercial and industrial			Commercial real estate			Commercial real estate - construction			Lease financing		Residential mortgage			Home equity			Consumer			Unallocated		Total
Allowance for loan and lease losses:
Beginning balance	$	1,393		$	3,552		$	153		$	1	$	534		$	317		$	12		$	206	$	6,168
Charge-offs		(820	)		(216	)		—			—		(4	)		(25	)		(42	)		—		(1,107	)
Recoveries		4			211			—			—		26			—			11			—		252
Provisions		1,003			776			(9	)		—		(15	)		87			22			6		1,870

Ending balance		1,580			4,323			144			1		541			379			3			212		7,183
Ending balance: individually evaluated for impairment		6			711			72			—		68			1			—			—		858

Ending balance: collectively evaluated for impairment	$	1,574		$	3,612		$	72		$	1	$	473		$	378		$	3		$	212	$	6,325

Loans receivable:
Ending balance	$	172,518		$	446,524		$	54,376		$	425	$	99,457		$	37,608		$	3,016		$	—	$	813,924
Ending balance: individually evaluated for impairment		60			3,246			860			—		916			140			—			—		5,222
Ending balance: acquired with credit deterioration		—			842			—			—		389			—			—			—		1,231

Ending balance: collectively evaluated for impairment	$	172,458		$	442,436		$	53,516		$	425	$	98,152		$	37,468		$	3,016		$	—	$	807,471


(Dollars in thousands) December 31, 2015	Commercial and industrial			Commercial real estate			Commercial real estate - construction		Lease financing			Residential mortgage			Home equity			Consumer			Unallocated			Total
Allowance for loan and lease losses:
Beginning balance	$	1,393		$	3,925		$	33	$	2		$	450		$	653		$	35		$	225		$	6,716
Charge-offs		(130	)		(1,569	)		—		—			(35	)		(36	)		(14	)		—			(1,784	)
Recoveries		12			75			—		—			44			29			11			—			171
Provisions		118			1,121			120		(1	)		75			(329	)		(20	)		(19	)		1,065

Ending balance		1,393			3,552			153		1			534			317			12			206			6,168
Ending balance: individually evaluated for impairment		51			429			—		—			23			—			—			—			503

Ending balance: collectively evaluated for impairment	$	1,342		$	3,123		$	153	$	1		$	511		$	317		$	12		$	206		$	5,665

Loans receivable:
Ending balance	$	160,261		$	369,464		$	68,068	$	727		$	100,665		$	33,411		$	3,917		$	—		$	736,513
Ending balance: individually evaluated for impairment		127			2,970			—		—			1,361			115			—			—			4,573
Ending balance: acquired with credit deterioration		—			931			—		—			400			—			—			—			1,331

Ending balance: collectively evaluated for impairment	$	160,134		$	365,563		$	68,068	$	727		$	98,904			33,296		$	3,917		$	—		$	730,609


(Dollars in thousands) December 31, 2014	Commercial and industrial			Commercial real estate			Commercial real estate - construction		Lease financing		Residential mortgage			Home equity			Consumer			Unallocated		Total
Allowance for loan and lease losses:
Beginning Balance	$	1,187		$	4,006		$	9	$	—	$	581		$	441		$	72		$	21	$	6,317
Charge-offs		(62	)		(1,057	)		—		—		(133	)		(43	)		(33	)		—		(1,328	)
Recoveries		13			13			—		—		20			1			63			—		110
Provisions		255			963			24		2		(18	)		254			(67	)		204		1,617

Ending balance		1,393			3,925			33		2		450			653			35			225		6,716
Ending balance: individually evaluated for impairment		137			1,382			—		—		—			115			—			—		1,634

Ending balance: collectively evaluated for impairment	$	1,256		$	2,543		$	33	$	2	$	450		$	538		$	35		$	225	$	5,082

Loans receivable:
Ending balance	$	119,010		$	297,357		$	56,076	$	1,121	$	66,442		$	28,506		$	3,021		$	—	$	571,533
Ending balance: individually evaluated for impairment		618			8,925			—		—		1,146			240			—			—		10,929

Ending balance: collectively evaluated for impairment	$	118,392		$	288,432		$	56,076	$	1,121	$	65,296		$	28,266		$	3,021		$	—	$	560,604

Troubled Debt Restructurings

The recorded investments in troubled debt restructured loans at June 30, 2017 and December 31, 2016 are as follows:


(Dollars in thousands)	Pre-Modification Outstanding Recorded Investment		Post-Modification Outstanding Recorded Investment		Recorded Investment
June 30, 2017
Commercial real estate	$	3,457	$	4,003	$	2,407
Residential mortgage		759		743		623

	$4,216		$4,746		$3,030


(Dollars in thousands)	Pre-Modification Outstanding Recorded Investment		Post-Modification Outstanding Recorded Investment		Recorded Investment
December 31, 2016
Commercial and industrial	$	40	$	35	$	5
Commercial real estate		4,569		4,031		2,871
Residential mortgage		759		757		639

	$	5,368	$	4,823	$	3,515

The recorded investments in troubled debt restructured loans at December 31, 2016 and 2015 are as follows:


	Pre-Modification		Post-Modification
(Dollars in thousands) December 31, 2016	Outstanding Recorded Investment		Outstanding Recorded Investment		Recorded Investment
Commercial and industrial	$	40	$	35	$	5
Commercial real estate		4,569		4,031		2,871
Residential mortgage		759		757		639

	$	5,368	$	4,823	$	3,515


	Pre-Modification		Post-Modification
(Dollars in thousands) December 31, 2015	Outstanding Recorded Investment		Outstanding Recorded Investment		Recorded Investment
Commercial and industrial	$	40	$	35	$	15
Commercial real estate		3,634		3,117		2,235
Residential mortgage		733		727		555

	$	4,407	$	3,879	$	2,805

Schedule of Troubled Debt Restructurings Modified in the Period

The following table summarizes the loans whose terms have been modified resulting in troubled debt restructurings during the year ended December 31, 2016.


(Dollars in thousands) December 31, 2016	Number of Contracts		Pre- Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment		Recorded Investment
Commercial real estate		2	$	934	$	914	$	914
Residential mortgage		1		68		68		68

		3	$	1,002	$	982	$	982

Schedule of Accretion of Purchased Impaired Loan

The following tables provide activity for the accretable yield of acquired impaired loans for the three and six months ended June 30, 2017.


(Dollars in thousands)
Accretable yield, April 1, 2017	$	80
Accretable yield amortized to interest income		(12	)
Reclassification from nonaccretable difference (a)		—

Accretable yield, June 30, 2017	$	68


(Dollars in thousands)
Accretable yield, January 1, 2017	$	67
Accretable yield amortized to interest income		(22	)
Reclassification from nonaccretable difference (a)		23

Accretable yield, June 30, 2017	$	68

(a)

Reclassification from non-accretable difference represents an increase to the estimated cash flows to be collected on the underlying portfolio.

The following table provides activity for the accretable yield of purchased impaired loans for the year ended December 31, 2016.


(Dollars in thousands)
Accretable yield, January 1, 2016	$	178
Accretable yield amortized to interest income		(141	)
Reclassification from nonaccretable difference (a)		30

Accretable yield, December 31, 2016	$	67

(a)	Reclassification from non-accretable difference represents an increase to the estimated cash flows to be collected on the underlying portfolio.