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Loans (Tables)

9 Months Ended

Sep. 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 September 30, 2022, and December 31, 2021:

In thousands						Pass						Special Mention						Substandard						Doubtful						Total
September 30, 2022
Originated Loans
Commercial and industrial						$	142,182					$	3,526					$	1,372					$	—					$	147,080
Commercial real estate						584,297						39,261						5,095						—						628,653
Commercial real estate construction						59,067						1,530						—						—						60,597
Residential mortgage						320,751						3,690						73						—						324,514
Home equity lines of credit						72,823						666						—						—						73,489
Consumer						11,250						—						—						—						11,250
Total Originated Loans						1,190,370						48,673						6,540						—						1,245,583
Acquired Loans
Commercial and industrial						28,290						1,197						125						—						29,612
Commercial real estate						183,369						9,267						2,538						—						195,174
Commercial real estate construction						3,811						1,781						—						—						5,592
Residential mortgage						32,685						2,629						833						—						36,147
Home equity lines of credit						13,537						37						492						—						14,066
Consumer						954						—						—						—						954
Total Acquired Loans						262,646						14,911						3,988						—						281,545
Total Loans
Commercial and industrial						170,472						4,723						1,497						—						176,692
Commercial real estate						767,666						48,528						7,633						—						823,827
Commercial real estate construction						62,878						3,311						—						—						66,189
Residential mortgage						353,436						6,319						906						—						360,661
Home equity lines of credit						86,360						703						492						—						87,555
Consumer						12,204						—						—						—						12,204
Total Loans						$	1,453,016					$	63,584					$	10,528					$	—					$	1,527,128

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						Nine Months Ended September 30, 2022						Nine Months Ended September 30, 2021
Balance at beginning of period						$	435					$	596
Acquisitions of impaired loans						—						—
Reclassification from non-accretable differences						92						44
Accretion to loan interest income						(392)						(305)
Balance at end of period						$	135					$	335

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, 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
September 30, 2022
Commercial and industrial						$	839					$	839					$	687					$	—					$	—
Commercial real estate						—						—						—						5,076						5,076
Commercial real estate construction						—						—						—						—						—
Residential mortgage						—						—						—						—						—
Home equity lines of credit						—						—						—						—						—
						$	839					$	839					$	687					$	5,076					$	5,076
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 September 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
September 30, 2022
Commercial and industrial						$	867					$	—					$	—					$	—
Commercial real estate						653						—						5,279						236
Commercial real estate construction						—						—						106						—
Residential mortgage						—						—						—						—
Home equity lines of credit						—						—						—						—
						$	1,520					$	—					$	5,385					$	236
September 30, 2021
Commercial and industrial						$	1,833					$	—					$	11					$	—
Commercial real estate						1,311						—						6,654						46
Commercial real estate construction						—						—						123						—
Residential mortgage						—						—						50						—
Home equity lines of credit						—						—						—						—
						$	3,144					$	—					$	6,838					$	46

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, 2022 and 2021:

						Impaired Loans with Allowance												Impaired Loans with No Allowance
In thousands						Average Recorded Investment						Interest Income						Average Recorded Investment						Interest Income
September 30, 2022
Commercial and industrial						$	1,043					$	—					$	3					$	—
Commercial real estate						982						—						5,603						564
Commercial real estate construction						—						—						109						—
Residential mortgage						—						—						—						—
Home equity lines of credit						—						—						—						—
						$	2,025					$	—					$	5,715					$	564
September 30, 2021
Commercial and industrial						$	2,109					$	—					$	5					$	—
Commercial real estate						1,507						20						6,685						140
Commercial real estate construction						—						—						126						—
Residential mortgage						—						—						76						—
Home equity lines of credit						—						—						—						—
						$	3,616					$	20					$	6,892					$	140

Schedule of nonaccrual loans by loan portfolio class

The following table presents nonaccrual loans by loan portfolio class as of September 30, 2022, and December 31, 2021, the table below excludes $3.2 million and $4.6 million, respectively, in purchase credit impaired loans, net of unamortized fair value adjustments: 

In thousands						September 30, 2022						December 31, 2021
Commercial and industrial						$	839					$	1,487
Commercial real estate						1,587						4,002
Commercial real estate construction						—						—
Residential mortgage						—						—
Home equity lines of credit						—						—
						$	2,426					$	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 September 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
September 30, 2022
Originated Loans
Commercial and industrial						$	103					$	1					$	163					$	267					$	146,813					$	147,080					$	—
Commercial real estate						180						—						443						623						628,030						628,653						—
Commercial real estate construction						19						—						—						19						60,578						60,597						—
Residential mortgage						37						366						754						1,157						323,357						324,514						754
Home equity lines of credit						231						—						50						281						73,208						73,489						50
Consumer						28						6						34						68						11,182						11,250						34
Total originated loans						598						373						1,444						2,415						1,243,168						1,245,583						838
Acquired Loans
Commercial and industrial						—						—						13						13						29,599						29,612						13
Commercial real estate						749						—						—						749						194,425						195,174						—
Commercial real estate construction						130						—						—						130						5,462						5,592						—
Residential mortgage						232						145						616						993						35,154						36,147						616
Home equity lines of credit						337						482						7						826						13,240						14,066						7
Consumer						—						—						2						2						952						954						2
Total acquired loans						1,448						627						638						2,713						278,832						281,545						638
Total Loans
Commercial and industrial						103						1						176						280						176,412						176,692						13
Commercial real estate						929						—						443						1,372						822,455						823,827						—
Commercial real estate construction						149						—						—						149						66,040						66,189						—
Residential mortgage						269						511						1,370						2,150						358,511						360,661						1,370
Home equity lines of credit						568						482						57						1,107						86,448						87,555						57
Consumer						28						6						36						70						12,134						12,204						36
Total Loans						$	2,046					$	1,000					$	2,082					$	5,128					$	1,522,000					$	1,527,128					$	1,476

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 SEPTEMBER 30, 2022
Allowance for Loan Losses
Beginning balance - July 1, 2022						$	3,116					$	10,839					$	818					$	3,199					$	396					$	427					$	148					$	18,943
Charge-offs						(70)						(831)						—						—						(33)						(80)						—						(1,014)
Recoveries						20						—						—						—						—						3						—						23
Provisions (credits)						(128)						(19)						13						(89)						3						88						132						—
Ending balance - September 30, 2022						$	2,938					$	9,989					$	831					$	3,110					$	366					$	438					$	280					$	17,952
Beginning balance - January 1, 2022						$	3,176					$	10,716					$	616					$	3,235					$	501					$	408					$	381					$	19,033
Charge-offs						(167)						(831)						—						(3)						(33)						(100)						—						(1,134)
Recoveries						35						—						—						5						—						13						—						53
Provisions (credits)						(106)						104						215						(127)						(102)						117						(101)						—
Ending balance - September 30, 2022						$	2,938					$	9,989					$	831					$	3,110					$	366					$	438					$	280					$	17,952
Ending balance: individually evaluated for impairment						$	687					$	—					$	—					$	—					$	—					$	—					$	—					$	687
Ending balance: collectively evaluated for impairment						$	2,251					$	9,989					$	831					$	3,110					$	366					$	438					$	280					$	17,265
Loans Receivable
Ending balance						$	176,692					$	823,827					$	66,189					$	360,661					$	87,555					$	12,204					$	—					$	1,527,128
Ending balance: individually evaluated for impairment						$	839					$	5,076					$	—					$	—					$	—					$	—					$	—					$	5,915
Ending balance: collectively evaluated for impairment						$	175,853					$	818,751					$	66,189					$	360,661					$	87,555					$	12,204					$	—					$	1,521,213
AS OF AND FOR THE PERIOD ENDED SEPTEMBER 30, 2021
Allowance for Loan Losses
Beginning balance - July 1, 2021						$	4,630					$	10,127					$	457					$	2,976					$	573					$	461					$	983					$	20,207
Charge-offs						(1,073)						—						—						—						(22)						(2)						—						(1,097)
Recoveries						14						—						—						—						—						17						—						31
Provisions (credits)						(422)						457						54						391						50						(19)						(511)						—
Ending balance - September 30, 2021						$	3,149					$	10,584					$	511					$	3,367					$	601					$	457					$	472					$	19,141
Beginning balance - January 1, 2021						$	4,037					$	9,569					$	503					$	3,395					$	693					$	648					$	1,381					$	20,226
Charge-offs						(1,105)						—						—						—						(22)						(65)						—						(1,192)
Recoveries						30						—						—						—						—						27						—						57
Provisions (credits)						187						1,015						8						(28)						(70)						(153)						(909)						50
Ending balance - September 30, 2021						$	3,149					$	10,584					$	511					$	3,367					$	601					$	457					$	472					$	19,141
Ending balance: individually evaluated for impairment						$	883					$	457					$	—					$	—					$	—					$	—					$	—					$	1,340
Ending balance: collectively evaluated for impairment						$	2,266					$	10,127					$	511					$	3,367					$	601					$	457					$	472					$	17,801
Loans Receivable
Ending balance						$	194,845					$	785,207					$	43,807					$	356,882					$	94,604					$	11,541					$	—					$	1,486,886
Ending balance: individually evaluated for impairment						$	1,523					$	7,695					$	—					$	—					$	—					$	—					$	—					$	9,218
Ending balance: collectively evaluated for impairment						$	193,322					$	777,512					$	43,807					$	356,882					$	94,604					$	11,541					$	—					$	1,477,668

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
-Name Accounting Standards Codification
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