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Loans (Tables)

9 Months Ended

Sep. 30, 2020

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

Schedule of classes of loan portfolio summarized by the aggregate risk rating

The following table presents the classes of the loan portfolio summarized by the aggregate pass rating and the classified ratings of special mention, substandard, and doubtful within the Corporation’s internal risk rating system as of September 30, 2020, and December 31, 2019:

In thousands						Pass						Special Mention						Substandard						Doubtful						Total
September 30, 2020
Originated Loans
Commercial and industrial						$	283,746					$	10,404					$	2,719					$	—					$	296,869
Commercial real estate						433,327						29,851						12,875						—						476,053
Commercial real estate construction						34,977						2,149						—						—						37,126
Residential mortgage						350,776						4,499						179						—						355,454
Home equity lines of credit						83,431						515						—						—						83,946
Consumer						12,249						—						—						—						12,249
Total Originated Loans						1,198,506						47,418						15,773						—						1,261,697
Acquired Loans
Commercial and industrial						44,486						2,077						1,579						—						48,142
Commercial real estate						262,972						11,587						3,462						—						278,021
Commercial real estate construction						12,495						746						—						—						13,241
Residential mortgage						67,195						3,654						2,177						—						73,026
Home equity lines of credit						24,867						52						428						—						25,347
Consumer						1,409						—						—						—						1,409
Total Acquired Loans						413,424						18,116						7,646						—						439,186
Total Loans
Commercial and industrial						328,232						12,481						4,298						—						345,011
Commercial real estate						696,299						41,438						16,337						—						754,074
Commercial real estate construction						47,472						2,895						—						—						50,367
Residential mortgage						417,971						8,153						2,356						—						428,480
Home equity lines of credit						108,298						567						428						—						109,293
Consumer						13,658						—						—						—						13,658
Total Loans						$	1,611,930					$	65,534					$	23,419					$	—					$	1,700,883

In thousands						Pass						Special Mention						Substandard						Doubtful						Total
DECEMBER 31, 2019
Originated Loans
Commercial and industrial						$	132,791					$	12,249					$	716					$	—					$	145,756
Commercial real estate						414,077						28,264						9,595						—						451,936
Commercial real estate construction						22,905						1,272						—						—						24,177
Residential mortgage						364,814						6,279						251						—						371,344
Home equity lines of credit						92,372						627						83						—						93,082
Consumer						13,331						—						—						—						13,331
Total Originated Loans						1,040,290						48,691						10,645						—						1,099,626
Acquired Loans
Commercial and industrial						3,007						374						178						—						3,559
Commercial real estate						100,199						11,537						3,376						—						115,112
Commercial real estate construction						1,542						697						—						—						2,239
Residential mortgage						33,349						2,089						1,555						—						36,993
Home equity lines of credit						14,603						45						317						—						14,965
Consumer						107						—						—						—						107
Total Acquired Loans						152,807						14,742						5,426						—						172,975
Total Loans
Commercial and industrial						135,798						12,623						894						—						149,315
Commercial real estate						514,276						39,801						12,971						—						567,048
Commercial real estate construction						24,447						1,969						—						—						26,416
Residential mortgage						398,163						8,368						1,806						—						408,337
Home equity lines of credit						106,975						672						400						—						108,047
Consumer						13,438						—						—						—						13,438
Total Loans						$	1,193,097					$	63,433					$	16,071					$	—					$	1,272,601

Schedule of changes In accretable yields of acquired loans

The following table provides changes in accretable yield for all acquired loans accounted for under ASC 310-30. Loans accounted for under ASC 310-20 are not included in this table.

In thousands						Nine Months Ended September 30, 2020						Nine Months Ended September 30, 2019
Balance at beginning of period						$	642					$	891
Acquisitions of impaired loans						354						—
Reclassification from non-accretable differences						258						393
Accretion to loan interest income						(495)						(607)
Balance at end of period						$	759					$	677

Summary of information relative to impaired loans by loan portfolio class

The following table summarizes information relative to impaired loans by loan portfolio class as of September 30, 2020, and December 31, 2019:

						Impaired Loans with Allowance																		Impaired Loans with No Allowance
In thousands						Recorded Investment						Unpaid Principal Balance						Related Allowance						Recorded Investment						Unpaid Principal Balance
SEPTEMBER 30, 2020
Commercial and industrial						$	46					$	46					$	23					$	—					$	—
Commercial real estate						2,747						2,747						213						7,698						8,373
Commercial real estate construction						—						—						—						—						—
Residential mortgage						—						—						—						101						101
Home equity lines of credit						—						—						—						—						—
						$	2,793					$	2,793					$	236					$	7,799					$	8,474
DECEMBER 31, 2019
Commercial and industrial						$	65					$	65					$	42					$	—					$	—
Commercial real estate						—						—						—						7,383						7,383
Commercial real estate construction						—						—						—						—						—
Residential mortgage						—						—						—						171						171
Home equity lines of credit						—						—						—						83						83
						$	65					$	65					$	42					$	7,637					$	7,637

Summary of information in regards to the average of impaired loans and related income by loan portfolio class

The following table summarizes information in regards to the average of impaired loans and related interest income by loan portfolio class for the three months ended September 30, 2020 and 2019:

						Impaired Loans with Allowance												Impaired Loans with No Allowance
In thousands						Average Recorded Investment						Interest Income						Average Recorded Investment						Interest Income
September 30, 2020
Commercial and industrial						$	26					$	—					$	23					$	—
Commercial real estate						2,210						—						6,075						42
Commercial real estate construction						—						—						1,173						—
Residential mortgage						—						—						101						—
Home equity lines of credit						—						—						22						3
						$	2,236					$	—					$	7,394					$	45
September 30, 2019
Commercial and industrial						$	36					$	—					$	—					$	—
Commercial real estate						—						—						6,163						136
Commercial real estate construction						—						—						—						—
Residential mortgage						—						—						430						8
Home equity lines of credit						—						—						47						—
						$	36					$	—					$	6,640					$	144

The following table summarizes information in regards to the average of impaired loans and related interest income by loan portfolio class for the nine months ended September 30, 2020 and 2019:

						Impaired Loans with Allowance												Impaired Loans with No Allowance
In thousands						Average Recorded Investment						Interest Income						Average Recorded Investment						Interest Income
September 30, 2020
Commercial and industrial						$	44					$	—					$	12					$	—
Commercial real estate						1,370						—						6,707						157
Commercial real estate construction						—						—						586						—
Residential mortgage						—						—						118						7
Home equity lines of credit						—						—						49						3
						$	1,414					$	—					$	7,472					$	167
September 30, 2019
Commercial and industrial						$	18					$	—					$	—					$	—
Commercial real estate						—						—						6,435						454
Commercial real estate construction						—						—						—						—
Residential mortgage						—						—						484						8
Home equity lines of credit						—						—						23						—
						$	18					$	—					$	6,942					$	462

Schedule of nonaccrual loans by loan portfolio class

The following table presents nonaccrual loans by loan portfolio class as of September 30, 2020, and December 31, 2019, the table below excludes $7.0 million in purchase credit impaired loans, net of unamortized fair value adjustments: 

In thousands						September 30, 2020						December 31, 2019
Commercial and industrial						$	46					$	65
Commercial real estate						6,738						3,600
Commercial real estate construction						—						—
Residential mortgage						101						171
Home equity lines of credit						—						83
						$	6,885					$	3,919

Schedule of classes of loan portfolio summarized by the past due status

The following table presents the classes of the loan portfolio summarized by the past due status as of September 30, 2020, and December 31, 2019:

In thousands						30–59 Days Past Due						60–89 Days Past Due						>90 Days Past Due						Total Past Due						Current						Total Loans Receivable						Loans Receivable >90 Days and Accruing
September 30, 2020
Originated Loans
Commercial and industrial						$	21					$	—					$	1					$	22					$	296,847					$	296,869					$	—
Commercial real estate						1,442						143						1,789						3,374						472,679						476,053						18
Commercial real estate construction						—						—						—						—						37,126						37,126						—
Residential mortgage						235						306						1,299						1,840						353,614						355,454						1,180
Home equity lines of credit						196						—						58						254						83,692						83,946						58
Consumer						83						18						—						101						12,148						12,249						—
Total originated loans						1,977						467						3,147						5,591						1,256,106						1,261,697						1,256
Acquired Loans
Commercial and industrial						—						177						23						200						47,942						48,142						23
Commercial real estate						286						47						—						333						277,688						278,021						—
Commercial real estate construction						—						—						—						—						13,241						13,241						—
Residential mortgage						231						372						399						1,002						72,024						73,026						399
Home equity lines of credit						470						—						65						535						24,812						25,347						65
Consumer						4						—						—						4						1,405						1,409						—
Total acquired loans						991						596						487						2,074						437,112						439,186						487
Total Loans
Commercial and industrial						21						177						24						222						344,789						345,011						23
Commercial real estate						1,728						190						1,789						3,707						750,367						754,074						18
Commercial real estate construction						—						—						—						—						50,367						50,367						—
Residential mortgage						466						678						1,698						2,842						425,638						428,480						1,579
Home equity lines of credit						666						—						123						789						108,504						109,293						123
Consumer						87						18						—						105						13,553						13,658						—
Total Loans						$	2,968					$	1,063					$	3,634					$	7,665					$	1,693,218					$	1,700,883					$	1,743

In thousands						30–59 Days Past Due						60–89 Days Past Due						>90 Days Past Due						Total Past Due						Current						Total Loans Receivable						Loans Receivable >90 Days and Accruing
DECEMBER 31, 2019
Originated Loans
Commercial and industrial						$	16					$	—					$	4					$	20					$	145,736					$	145,756					$	4
Commercial real estate						325						2,247						1,286						3,858						448,078						451,936						—
Commercial real estate construction						78						—						—						78						24,099						24,177						—
Residential mortgage						1,625						949						1,232						3,806						367,538						371,344						1,061
Home equity lines of credit						141						77						—						218						92,864						93,082						—
Consumer						38						8						19						65						13,266						13,331						19
Total originated loans						2,223						3,281						2,541						8,045						1,091,581						1,099,626						1,084
Acquired Loans
Commercial and industrial						—						23						—						23						3,536						3,559						—
Commercial real estate						1,063						—						—						1,063						114,049						115,112						—
Commercial real estate construction						—						—						—						—						2,239						2,239						—
Residential mortgage						293						257						120						670						36,323						36,993						120
Home equity lines of credit						236						93						15						344						14,621						14,965						15
Consumer						—						—						—						—						107						107						—
Total acquired loans						1,592						373						135						2,100						170,875						172,975						135
Total Loans
Commercial and industrial						16						23						4						43						149,272						149,315						4
Commercial real estate						1,388						2,247						1,286						4,921						562,127						567,048						—
Commercial real estate construction						78						—						—						78						26,338						26,416						—
Residential mortgage						1,918						1,206						1,352						4,476						403,861						408,337						1,181
Home equity lines of credit						377						170						15						562						107,485						108,047						15
Consumer						38						8						19						65						13,373						13,438						19
Total Loans						$	3,815					$	3,654					$	2,676					$	10,145					$	1,262,456					$	1,272,601					$	1,219

Summary of allowance for loan losses and recorded investment in loans receivable

The following tables summarize the allowance for loan losses and recorded investment in loans receivable:

In thousands						Commercial and Industrial						Commercial Real Estate						Commercial Real Estate Construction						Residential Mortgage						Home Equity Lines of Credit						Consumer						Unallocated						Total
AS OF AND FOR THE PERIOD ENDED SEPTEMBER 30, 2020
Allowance for Loan Losses
Beginning balance – July 1, 2020						$	2,656					$	8,135					$	251					$	3,074					$	661					$	661					$	2,915					$	18,353
Charge-offs						(14)						(675)						—						—						—						(63)						—						(752)
Recoveries						3						—						—						—						28						18						—						49
Provisions (credits)						430						2,272						222						504						58						134						(2,070)						1,550
Ending balance – September 30, 2020						$	3,075					$	9,732					$	473					$	3,578					$	747					$	750					$	845					$	19,200
Beginning balance – January 1, 2020						$	2,400					$	6,693					$	298					$	2,555					$	619					$	650					$	620					$	13,835
Charge-offs						(2,048)						(675)						—						—						—						(153)						—						(2,876)
Recoveries						78						6						—						—						29						28						—						141
Provisions						2,645						3,708						175						1,023						99						225						225						8,100
Ending balance – September 30, 2020						$	3,075					$	9,732					$	473					$	3,578					$	747					$	750					$	845					$	19,200
Ending balance: individually evaluated for impairment						$	23					$	213					$	—					$	—					$	—					$	—					$	—					$	236
Ending balance: collectively evaluated for impairment						$	3,052					$	9,519					$	473					$	3,578					$	747					$	750					$	845					$	18,964
Loans Receivable
Ending balance						$	345,011					$	754,074					$	50,367					$	428,480					$	109,293					$	13,658					$	—					$	1,700,883
Ending balance: individually evaluated for impairment						$	46					$	10,445					$	—					$	101					$	—					$	—					$	—					$	10,592
Ending balance: collectively evaluated for impairment						$	344,965					$	743,629					$	50,367					$	428,379					$	109,293					$	13,658					$	—					$	1,690,291
AS OF AND FOR THE PERIOD ENDED SEPTEMBER 30, 2019
Allowance for Loan Losses
Beginning balance – July 1, 2019						$	2,462					$	6,412					$	262					$	2,746					$	625					$	688					$	862					$	14,057
Charge-offs						(28)						—						—						(36)						(174)						(61)						—						(299)
Recoveries						4						5						—						—						—						7						—						16
Provisions (credits)						88						(4)						89						(69)						159						20						(133)						150
Ending balance – September 30, 2019						$	2,526					$	6,413					$	351					$	2,641					$	610					$	654					$	729					$	13,924
Beginning balance – January 1, 2019						$	2,597					$	6,208					$	203					$	2,814					$	611					$	692					$	839					$	13,964
Charge-offs						(130)						—						—						(42)						(225)						(168)						—						(565)
Recoveries						25						5						—						1						8						61						—						100
Provisions (credits)						34						200						148						(132)						216						69						(110)						425
Ending balance – September 30, 2019						$	2,526					$	6,413					$	351					$	2,641					$	610					$	654					$	729					$	13,924
Ending balance: individually evaluated for impairment						$	48					$	—					$	—					$	—					$	—					$	—					$	—					$	48
Ending balance: collectively evaluated for impairment						$	2,478					$	6,413					$	351					$	2,641					$	610					$	654					$	729					$	13,876
Loans Receivable
Ending balance						$	163,718					$	557,655					$	28,061					$	415,277					$	109,630					$	13,944					$	—					$	1,288,285
Ending balance: individually evaluated for impairment						$	72					$	6,578					$	—					$	212					$	93					$	—					$	—					$	6,955
Ending balance: collectively evaluated for impairment						$	163,646					$	551,077					$	28,061					$	415,065					$	109,537					$	13,944					$	—					$	1,281,330

In thousands						Commercial and Industrial						Commercial Real Estate						Commercial Real Estate Construction						Residential Mortgage						Home Equity Lines of Credit						Consumer						Unallocated						Total
AS OF DECEMBER 31, 2019
Allowance for Loan Losses
Ending balance						$	2,400					$	6,693					$	298					$	2,555					$	619					$	650					$	620					$	13,835
Ending balance: individually evaluated for impairment						$	42					$	—					$	—					$	—					$	—					$	—					$	—					$	42
Ending balance: collectively evaluated for impairment						$	2,358					$	6,693					$	298					$	2,555					$	619					$	650					$	620					$	13,793
Loans Receivable
Ending balance						$	149,315					$	567,048					$	26,416					$	408,337					$	108,047					$	13,438					$	—					$	1,272,601
Ending balance: individually evaluated for impairment						$	65					$	7,383					$	—					$	171					$	83					$	—					$	—					$	7,702
Ending balance: collectively evaluated for impairment						$	149,250					$	559,665					$	26,416					$	408,166					$	107,964					$	13,438					$	—					$	1,264,899

Schedule of expected commercial loan modifications

Details with respect to actual loan modifications are as follows:    

Type of Loans						Number of Loans						Deferral Period						Balance						Percentage of Tier 1 Capital
Commercial Purpose						46						Up to 6 months						$	63,048,586					24.56		%
Consumer Purpose						19						Up to 6 months						1,796,603						0.70
						65												$	64,845,189

The following table provides information with respect to the Corporation’s Commercial loans by industry at September 30, 2020 that may have suffered, or are expected to suffer, greater losses as a result of COVID-19.

Type of Loans						Number of Loans						Balance						Percentage of Total Loan Portfolio						Percentage of Tier 1 Capital
Lessors of Commercial Real Estate						14						$	20,303,477					1.19		%				7.91		%
Lessors of Residential Real Estate						1						18,066						0.00						0.01
Hospitality Industry (Hotels/Bed & Breakfast)						10						27,958,983						1.64						10.89
Food Services Industry						4						5,680,652						0.33						2.21
Other						17						9,087,408						0.53						3.54
						46						$	63,048,586					3.69		%				24.56		%

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Tabular disclosure of allowance for credit loss on financing receivable.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
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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=121599337&loc=SL82919230-210447

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-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
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-SubTopic 10
-Section 50
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