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Loans (Tables)

6 Months Ended

Jun. 30, 2022

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 June 30, 2022, and December 31, 2021:

In thousands						Pass						Special Mention						Substandard						Doubtful						Total
JUNE 30, 2022
Originated Loans
Commercial and industrial						$	141,153					$	3,725					$	1,411					$	—					$	146,289
Commercial real estate						571,148						39,297						7,277						—						617,722
Commercial real estate construction						61,856						1,538						—						—						63,394
Residential mortgage						304,929						3,865						73						—						308,867
Home equity lines of credit						66,821						556						—						—						67,377
Consumer						12,388						—						—						—						12,388
Total Originated Loans						1,158,295						48,981						8,761						—						1,216,037
Acquired Loans
Commercial and industrial						29,428						1,390						8						—						30,826
Commercial real estate						188,322						9,346						2,727						—						200,395
Commercial real estate construction						3,917						1,809						—						—						5,726
Residential mortgage						34,808						3,968						832						—						39,608
Home equity lines of credit						15,652						37						523						—						16,212
Consumer						988						—						—						—						988
Total Acquired Loans						273,115						16,550						4,090						—						293,755
Total Loans
Commercial and industrial						170,581						5,115						1,419						—						177,115
Commercial real estate						759,470						48,643						10,004						—						818,117
Commercial real estate construction						65,773						3,347						—						—						69,120
Residential mortgage						339,737						7,833						905						—						348,475
Home equity lines of credit						82,473						593						523						—						83,589
Consumer						13,376						—						—						—						13,376
Total Loans						$	1,431,410					$	65,531					$	12,851					$	—					$	1,509,792

In thousands						Pass						Special Mention						Substandard						Doubtful						Total
DECEMBER 31, 2021
Originated Loans
Commercial and industrial						$	139,908					$	5,549					$	2,056					$	—					$	147,513
Commercial real estate						500,978						56,462						8,658						—						566,098
Commercial real estate construction						41,002						1,659						—						—						42,661
Residential mortgage						299,041						4,961						75						—						304,077
Home equity lines of credit						74,094						883						—						—						74,977
Consumer						9,708						—						—						—						9,708
Total Originated Loans						1,064,731						69,514						10,789						—						1,145,034
Acquired Loans
Commercial and industrial						29,728						1,555						771						—						32,054
Commercial real estate						207,937						11,596						624						—						220,157
Commercial real estate construction						5,228						2,111						—						—						7,339
Residential mortgage						39,378						4,175						1,495						—						45,048
Home equity lines of credit						17,491						37						257						—						17,785
Consumer						997						—						13						—						1,010
Total Acquired Loans						300,759						19,474						3,160						—						323,393
Total Loans
Commercial and industrial						169,636						7,104						2,827						—						179,567
Commercial real estate						708,915						68,058						9,282						—						786,255
Commercial real estate construction						46,230						3,770						—						—						50,000
Residential mortgage						338,419						9,136						1,570						—						349,125
Home equity lines of credit						91,585						920						257						—						92,762
Consumer						10,705						—						13						—						10,718
Total Loans						$	1,365,490					$	88,988					$	13,949					$	—					$	1,468,427

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						Six Months Ended June 30, 2022						Six Months Ended June 30, 2021
Balance at beginning of period						$	435					$	596
Acquisitions of impaired loans						—						—
Reclassification from non-accretable differences						—						44
Accretion to loan interest income						(208)						(212)
Balance at end of period						$	227					$	428

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 June 30, 2022, and December 31, 2021:

						Impaired Loans with Allowance																		Impaired Loans with No Allowance
In thousands						Recorded Investment						Unpaid Principal Balance						Related Allowance						Recorded Investment						Unpaid Principal Balance
JUNE 30, 2022
Commercial and industrial						$	894					$	894					$	742					$	1					$	1
Commercial real estate						1,306						1,306						832						5,694						5,694
Commercial real estate construction						—						—						—						—						—
Residential mortgage						—						—						—						—						—
Home equity lines of credit						—						—						—						—						—
						$	2,200					$	2,200					$	1,574					$	5,695					$	5,695
DECEMBER 31, 2021
Commercial and industrial						$	1,005					$	1,005					$	855					$	482					$	1,452
Commercial real estate						1,311						1,311						600						6,265						6,265
Commercial real estate construction						—						—						—						—						—
Residential mortgage						—						—						—						—						—
Home equity lines of credit						—						—						—						—						—
						$	2,316					$	2,316					$	1,455					$	6,747					$	7,717

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 June 30, 2022 and 2021:

						Impaired Loans with Allowance												Impaired Loans with No Allowance
In thousands						Average Recorded Investment						Interest Income						Average Recorded Investment						Interest Income
JUNE 30, 2022
Commercial and industrial						$	923					$	—					$	6					$	—
Commercial real estate						1,308						—						5,645						276
Commercial real estate construction						—						—						109						—
Residential mortgage						—						—						—						—
Home equity lines of credit						—						—						—						—
						$	2,231					$	—					$	5,760					$	276
JUNE 30, 2021
Commercial and industrial						$	2,687					$	—					$	—					$	—
Commercial real estate						1,507						—						6,625						60
Commercial real estate construction						—						—						126						—
Residential mortgage						—						—						101						—
Home equity lines of credit						—						—						—						—
						$	4,194					$	—					$	6,852					$	60

The following table summarizes information in regards to the average of impaired loans and related interest income by loan portfolio class for the six months ended June 30, 2022 and 2021:

						Impaired Loans with Allowance												Impaired Loans with No Allowance
In thousands						Average Recorded Investment						Interest Income						Average Recorded Investment						Interest Income
JUNE 30, 2022
Commercial and industrial						$	1,111					$	—					$	4					$	—
Commercial real estate						1,309						—						5,814						328
Commercial real estate construction						—						—						110						—
Residential mortgage						—						—						—						—
Home equity lines of credit						—						—						—						—
						$	2,420					$	—					$	5,928					$	328
JUNE 30, 2021
Commercial and industrial						$	2,468					$	—					$	—					$	—
Commercial real estate						1,572						—						6,670						114
Commercial real estate construction						—						—						127						—
Residential mortgage						—						—						101						—
Home equity lines of credit						—						—						—						—
						$	4,040					$	—					$	6,898					$	114

Schedule of nonaccrual loans by loan portfolio class

The following table presents nonaccrual loans by loan portfolio class as of June 30, 2022, and December 31, 2021, the table below excludes $3.7 million and $4.6 million, respectively, in purchase credit impaired loans, net of unamortized fair value adjustments: 

In thousands						June 30, 2022						December 31, 2021
Commercial and industrial						$	895					$	1,487
Commercial real estate						3,483						4,002
Commercial real estate construction						—						—
Residential mortgage						—						—
Home equity lines of credit						—						—
						$	4,378					$	5,489

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 June 30, 2022, and December 31, 2021:

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
JUNE 30, 2022
Originated Loans
Commercial and industrial						$	14					$	—					$	164					$	178					$	146,111					$	146,289					$	—
Commercial real estate						—						—						194						194						617,528						617,722						—
Commercial real estate construction						—						—						—						—						63,394						63,394						—
Residential mortgage						477						268						431						1,176						307,691						308,867						431
Home equity lines of credit						252						36						99						387						66,990						67,377						99
Consumer						112						35						16						163						12,225						12,388						16
Total originated loans						855						339						904						2,098						1,213,939						1,216,037						546
Acquired Loans
Commercial and industrial						95						60						—						155						30,671						30,826						—
Commercial real estate						—						—						2,113						2,113						198,282						200,395						—
Commercial real estate construction						—						—						—						—						5,726						5,726						—
Residential mortgage						—						458						294						752						38,856						39,608						294
Home equity lines of credit						—						397						8						405						15,807						16,212						8
Consumer						—						—						—						—						988						988						—
Total acquired loans						95						915						2,415						3,425						290,330						293,755						302
Total Loans
Commercial and industrial						109						60						164						333						176,782						177,115						—
Commercial real estate						—						—						2,307						2,307						815,810						818,117						—
Commercial real estate construction						—						—						—						—						69,120						69,120						—
Residential mortgage						477						726						725						1,928						346,547						348,475						725
Home equity lines of credit						252						433						107						792						82,797						83,589						107
Consumer						112						35						16						163						13,213						13,376						16
Total Loans						$	950					$	1,254					$	3,319					$	5,523					$	1,504,269					$	1,509,792					$	848

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, 2021
Originated Loans
Commercial and industrial						$	20					$	64					$	1,397					$	1,481					$	146,032					$	147,513					$	—
Commercial real estate						—						—						2,483						2,483						563,615						566,098						—
Commercial real estate construction						—						—						—						—						42,661						42,661						—
Residential mortgage						970						140						475						1,585						302,492						304,077						475
Home equity lines of credit						239						42						255						536						74,441						74,977						255
Consumer						84						58						—						142						9,566						9,708						—
Total originated loans						1,313						304						4,610						6,227						1,138,807						1,145,034						730
Acquired Loans
Commercial and industrial						—						—						—						—						32,054						32,054						—
Commercial real estate						—						270						—						270						219,887						220,157						—
Commercial real estate construction						—						—						—						—						7,339						7,339						—
Residential mortgage						210						950						—						1,160						43,888						45,048						—
Home equity lines of credit						1,156						—						—						1,156						16,629						17,785						—
Consumer						—						—						—						—						1,010						1,010						—
Total acquired loans						1,366						1,220						—						2,586						320,807						323,393						—
Total Loans
Commercial and industrial						20						64						1,397						1,481						178,086						179,567						—
Commercial real estate						—						270						2,483						2,753						783,502						786,255						—
Commercial real estate construction						—						—						—						—						50,000						50,000						—
Residential mortgage						1,180						1,090						475						2,745						346,380						349,125						475
Home equity lines of credit						1,395						42						255						1,692						91,070						92,762						255
Consumer						84						58						—						142						10,576						10,718						—
Total Loans						$	2,679					$	1,524					$	4,610					$	8,813					$	1,459,614					$	1,468,427					$	730

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 JUNE 30, 2022
Allowance for Loan Losses
Beginning balance - April 1, 2022						$	3,280					$	10,625					$	666					$	3,082					$	426					$	385					$	499					$	18,963
Charge-offs						(34)						—						—						(3)						—						(1)						—						(38)
Recoveries						5						—						—						5						—						8						—						18
Provisions (credits)						(135)						214						152						115						(30)						35						(351)						—
Ending balance - June 30, 2022						$	3,116					$	10,839					$	818					$	3,199					$	396					$	427					$	148					$	18,943
Beginning balance - January 1, 2022						$	3,176					$	10,716					$	616					$	3,235					$	501					$	408					$	381					$	19,033
Charge-offs						(97)						—						—						(3)						—						(20)						—						(120)
Recoveries						15						—						—						5						—						10						—						30
Provisions (credits)						22						123						202						(38)						(105)						29						(233)						—
Ending balance - June 30, 2022						$	3,116					$	10,839					$	818					$	3,199					$	396					$	427					$	148					$	18,943
Ending balance: individually evaluated for impairment						$	742					$	832					$	—					$	—					$	—					$	—					$	—					$	1,574
Ending balance: collectively evaluated for impairment						$	2,374					$	10,007					$	818					$	3,199					$	396					$	427					$	148					$	17,369
Loans Receivable
Ending balance						$	177,115					$	818,117					$	69,120					$	348,475					$	83,589					$	13,376					$	—					$	1,509,792
Ending balance: individually evaluated for impairment						$	895					$	7,000					$	—					$	—					$	—					$	—					$	—					$	7,895
Ending balance: collectively evaluated for impairment						$	176,220					$	811,117					$	69,120					$	348,475					$	83,589					$	13,376					$	—					$	1,501,897
AS OF AND FOR THE PERIOD ENDED JUNE 30, 2021
Allowance for Loan Losses
Beginning balance - April 1, 2021						$	4,503					$	9,540					$	543					$	3,366					$	629					$	608					$	1,048					$	20,237
Charge-offs						(14)						—						—						—						—						(26)						—						(40)
Recoveries						8						—						—						—						—						2						—						10
Provisions (credits)						133						587						(86)						(390)						(56)						(123)						(65)						—
Ending balance - June 30, 2021						$	4,630					$	10,127					$	457					$	2,976					$	573					$	461					$	983					$	20,207
Beginning balance - January 1, 2021						$	4,037					$	9,569					$	503					$	3,395					$	693					$	648					$	1,381					$	20,226
Charge-offs						(32)						—						—						—						—						(63)						—						(95)
Recoveries						16						—						—						—						—						10						—						26
Provisions (credits)						609						558						(46)						(419)						(120)						(134)						(398)						50
Ending balance - June 30, 2021						$	4,630					$	10,127					$	457					$	2,976					$	573					$	461					$	983					$	20,207
Ending balance: individually evaluated for impairment						$	1,873					$	522					$	—					$	—					$	—					$	—					$	—					$	2,395
Ending balance: collectively evaluated for impairment						$	2,757					$	9,605					$	457					$	2,976					$	573					$	461					$	983					$	17,812
Loans Receivable
Ending balance						$	272,539					$	778,310					$	42,659					$	357,422					$	94,824					$	12,022					$	—					$	1,557,776
Ending balance: individually evaluated for impairment						$	2,635					$	8,011					$	—					$	101					$	—					$	—					$	—					$	10,747
Ending balance: collectively evaluated for impairment						$	269,904					$	770,299					$	42,659					$	357,321					$	94,824					$	12,022					$	—					$	1,547,029

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, 2021
Allowance for Loan Losses
Ending balance						$	3,176					$	10,716					$	616					$	3,235					$	501					$	408					$	381					$	19,033
Ending balance: individually evaluated for impairment						$	855					$	600					$	—					$	—					$	—					$	—					$	—					$	1,455
Ending balance: collectively evaluated for impairment						$	2,321					$	10,116					$	616					$	3,235					$	501					$	408					$	381					$	17,578
Loans Receivable
Ending balance						$	179,567					$	786,255					$	50,000					$	349,125					$	92,762					$	10,718					$	—					$	1,468,427
Ending balance: individually evaluated for impairment						$	1,487					$	7,576					$	—					$	—					$	—					$	—					$	—					$	9,063
Ending balance: collectively evaluated for impairment						$	178,080					$	778,679					$	50,000					$	349,125					$	92,762					$	10,718					$	—					$	1,459,364

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+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
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