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Loan and Lease Receivables, Impaired Loans and Leases and Allowance for Loan and Lease Losses (Tables)

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Loan Composition Schedule

Loan and lease receivables consist of the following:

		December 31, 2013				December 31, 2012
		(In Thousands)
Commercial real estate
Commercial real estate — owner occupied		$	141,164			$	144,988
Commercial real estate — non-owner occupied		341,695				323,660
Construction and land development		68,708				64,966
Multi-family		62,758				58,454
1-4 family		30,786				31,943
Total commercial real estate		645,111				624,011
Commercial and industrial		293,552				256,458
Direct financing leases, net		26,065				15,926
Consumer and other
Home equity and second mortgages		5,272				4,642
Other		11,972				11,671
Total consumer and other		17,244				16,313
Total gross loans and leases receivable		981,972				912,708
Less:
Allowance for loan and lease losses		13,901				15,400
Deferred loan fees		1,021				748
Loans and leases receivable, net		$	967,050			$	896,560

Financing Receivable by Credit Quality Indicators

The following information illustrates ending balances of the Corporation’s loan and lease portfolio, including impaired loans by class of receivable, and considering certain credit quality indicators as of December 31, 2013 and 2012:

		Category
As of December 31, 2013		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	118,764			$	11,259			$	10,802			$	339			$	141,164
Commercial real estate — non-owner occupied		290,865				29,444				21,103				283				341,695
Construction and land development		53,493				1,972				7,754				5,489				68,708
Multi-family		57,049				5,678				—				31				62,758
1-4 family		19,197				7,611				3,312				666				30,786
Total commercial real estate		539,368				55,964				42,971				6,808				645,111
Commercial and industrial		268,109				11,688				5,712				8,043				293,552
Direct financing leases, net		23,171				2,421				473				—				26,065
Consumer and other:
Home equity and second mortgages		4,408				134				150				580				5,272
Other		11,177				—				—				795				11,972
Total consumer and other		15,585				134				150				1,375				17,244
Total gross loans and leases receivable		$	846,233			$	70,207			$	49,306			$	16,226			$	981,972
Category as a % of total portfolio		86.18		%		7.15		%		5.02		%		1.65		%		100.00		%

		Category
As of December 31, 2012		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	117,180			$	9,688			$	17,351			$	769			$	144,988
Commercial real estate — non-owner occupied		267,884				29,553				22,992				3,231				323,660
Construction and land development		49,134				2,037				8,384				5,411				64,966
Multi-family		50,808				6,810				790				46				58,454
1-4 family		18,255				4,657				7,873				1,158				31,943
Total commercial real estate		503,261				52,745				57,390				10,615				624,011
Commercial and industrial		233,524				9,922				10,170				2,842				256,458
Direct financing leases, net		10,486				3,897				1,543				—				15,926
Consumer and other:
Home equity and second mortgages		3,525				157				220				740				4,642
Other		10,641				—				—				1,030				11,671
Total consumer and other		14,166				157				220				1,770				16,313
Total gross loans and leases receivable		$	761,437			$	66,721			$	69,323			$	15,227			$	912,708
Category as a % of total portfolio		83.43		%		7.31		%		7.60		%		1.67		%		100.00		%

Past Due Financing Receivables

The delinquency aging of the loan and lease portfolio by class of receivable as of December 31, 2013 and 2012 were as follows:

As of December 31, 2013		30-59 days past due				60-89 days past due				Greater than 90 days past due				Total past due				Current				Total loans
		(Dollars in Thousands)
Accruing loans and leases
Commercial real estate:
Owner occupied		$	—			$	—			$	—			$	—			$	140,825			$	140,825
Non-owner occupied		—				—				—				—				341,412				341,412
Construction and land development		—				—				—				—				63,286				63,286
Multi-family		—				—				—				—				62,727				62,727
1-4 family		—				—				—				—				30,265				30,265
Commercial & industrial		—				—				—				—				285,541				285,541
Direct financing leases, net		—				—				—				—				26,065				26,065
Consumer and other:
Home equity and second mortgages		—				—				—				—				4,819				4,819
Other		—				—				—				—				11,177				11,177
Total		$	—			$	—			$	—			$	—			$	966,117			$	966,117
Non-accruing loans and leases
Commercial real estate:
Owner occupied		$	—			$	—			$	254			$	254			$	85			$	339
Non-owner occupied		—				—				—				—				283				283
Construction and land development		—				—				—				—				5,422				5,422
Multi-family		—				—				—				—				31				31
1-4 family		—				180				123				303				218				521
Commercial & industrial		1,944				1,407				53				3,404				4,607				8,011
Direct financing leases, net		—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				85				85				368				453
Other		—				—				795				795				—				795
Total		$	1,944			$	1,587			$	1,310			$	4,841			$	11,014			$	15,855
Total loans and leases
Commercial real estate:
Owner occupied		$	—			$	—			$	254			$	254			$	140,910			$	141,164
Non-owner occupied		—				—				—				—				341,695				341,695
Construction and land development		—				—				—				—				68,708				68,708
Multi-family		—				—				—				—				62,758				62,758
1-4 family		—				180				123				303				30,483				30,786
Commercial & industrial		1,944				1,407				53				3,404				290,148				293,552
Direct financing leases, net		—				—				—				—				26,065				26,065
Consumer and other:
Home equity and second mortgages		—				—				85				85				5,187				5,272
Other		—				—				795				795				11,177				11,972
Total		$	1,944			$	1,587			$	1,310			$	4,841			$	977,131			$	981,972
Percent of portfolio		0.20		%		0.16		%		0.13		%		0.49		%		99.51		%		100.00		%

As of December 31, 2012		30-59 days past due				60-89 days past due				Greater than 90 days past due				Total past due				Current				Total loans
		(Dollars in Thousands)
Accruing loans and leases
Commercial real estate:
Owner occupied		$	210			$	—			$	—			$	210			$	144,009			$	144,219
Non-owner occupied		—				—				—				—				320,789				320,789
Construction and land development		—				—				—				—				60,020				60,020
Multi-family		—				—				—				—				58,408				58,408
1-4 family		—				—				—				—				30,937				30,937
Commercial & industrial		—				—				—				—				253,616				253,616
Direct financing leases, net		—				—				—				—				15,926				15,926
Consumer and other:
Home equity and second mortgages		—				—				—				—				4,030				4,030
Other		—				—				—				—				10,641				10,641
Total		$	210			$	—			$	—			$	210			$	898,376			$	898,586
Non-accruing loans and leases
Commercial real estate:
Owner occupied		$	—			$	—			$	117			$	117			$	652			$	769
Non-owner occupied		2,415				—				444				2,859				12				2,871
Construction and land development		—				—				471				471				4,475				4,946
Multi-family		—				—				—				—				46				46
1-4 family		74				—				482				556				450				1,006
Commercial & industrial		57				—				560				617				2,225				2,842
Direct financing leases, net		—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				121				121				491				612
Other		—				—				1,030				1,030				—				1,030
Total		$	2,546			$	—			$	3,225			$	5,771			$	8,351			$	14,122
Total loans and leases
Commercial real estate:
Owner occupied		$	210			$	—			$	117			$	327			$	144,661			$	144,988
Non-owner occupied		2,415				—				444				2,859				320,801				323,660
Construction and land development		—				—				471				471				64,495				64,966
Multi-family		—				—				—				—				58,454				58,454
1-4 family		74				—				482				556				31,387				31,943
Commercial & industrial		57				—				560				617				255,841				256,458
Direct financing leases, net		—				—				—				—				15,926				15,926
Consumer and other:
Home equity and second mortgages		—				—				121				121				4,521				4,642
Other		—				—				1,030				1,030				10,641				11,671
Total		$	2,756			$	—			$	3,225			$	5,981			$	906,727			$	912,708
Percent of portfolio		0.30		%		—		%		0.36		%		0.66		%		99.34		%		100.00		%

Schedule of Financing Receivables, Non Accrual Status

The Corporation’s total impaired assets consisted of the following at December 31, 2013 and 2012, respectively.

		December 31, 2013				December 31, 2012
		(Dollars in Thousands)
Non-accrual loans and leases
Commercial real estate:
Commercial real estate — owner occupied		$	339			$	769
Commercial real estate — non-owner occupied		283				2,871
Construction and land development		5,422				4,946
Multi-family		31				46
1-4 family		521				1,006
Total non-accrual commercial real estate		6,596				9,638
Commercial and industrial		8,011				2,842
Direct financing leases, net		—				—
Consumer and other:
Home equity and second mortgages		453				612
Other		795				1,030
Total non-accrual consumer and other loans		1,248				1,642
Total non-accrual loans and leases		15,855				14,122
Foreclosed properties, net		333				1,574
Total non-performing assets		16,188				15,696
Performing troubled debt restructurings		371				1,105
Total impaired assets		$	16,559			$	16,801

		December 31, 2013			December 31, 2012
Total non-accrual loans and leases to gross loans and leases		1.61	%		1.55	%
Total non-performing assets to total gross loans and leases plus foreclosed properties, net		1.65			1.72
Total non-performing assets to total assets		1.28			1.28
Allowance for loan and lease losses to gross loans and leases		1.42			1.69
Allowance for loan and lease losses to non-accrual loans and leases		87.68			109.05

Troubled Debt Restructurings on Financing Receivables

		As of December 31, 2013										As of December 31, 2012
		Number of Loans		Pre-Modification Recorded Investment				Post-Modification Recorded Investment				Number of Loans		Pre-Modification Recorded Investment				Post-Modification Recorded Investment
		(Dollars in Thousands)
Troubled debt restructurings:
Commercial real estate
Commercial real estate — owner occupied		1		$	110			$	84			5		$	338			$	303
Commercial real estate — non-owner occupied		3		385				283				5		885				803
Construction and land development		3		6,060				5,489				4		8,044				4,953
Multi-family		1		184				31				1		184				47
1-4 family		10		911				666				13		1,674				1,132
Commercial and industrial		5		1,935				565				7		2,250				931
Consumer and other:
Home equity and second mortgage		6		752				580				7		865				726
Other		1		2,076				795				1		2,076				1,030
Total		30		$	12,413			$	8,493			43		$	16,316			$	9,925

Troubled Debt Restructurings by Modification Type

As of December 31, 2013 and 2012, our troubled debt restructurings grouped by type of concession were as follows:

		As of December 31, 2013							As of December 31, 2012
		Number of Loans			Recorded Investment				Number of Loans			Recorded Investment
		(Dollars in Thousands)
Commercial real estate
Extension of term		1			$	55			2			$	117
Combination of extension and interest rate concession		17			6,498				26			7,121
Commercial and industrial
Extension of term		1			49				3			241
Combination of extension and interest rate concession		4			516				4			689
Consumer and other
Extension of term		2			880				2			1,117
Combination of extension and interest rate concession		5			495				6			640
Total		30			$	8,493			43			$	9,925

Impaired Financing Receivables

The following represents additional information regarding the Corporation’s impaired loans and leases by class:

		Impaired Loans and Leases
		As of and for the Year Ended December 31, 2013
		Recorded investment				Unpaid principal balance				Impairment reserve				Average recorded investment(1)				Foregone interest income				Interest income recognized				Net foregone interest income
		(In Thousands)
With no impairment reserve recorded:
Commercial real estate:
Owner occupied		$	339			$	339			$	—			$	715			$	57			$	50			$	7
Non-owner occupied		229				229				—				1,586				198				17				181
Construction and land development		5,489				8,160				—				5,777				203				3				200
Multi-family		31				398				—				366				93				—				93
1-4 family		244				244				—				405				31				34				(3		)
Commercial and industrial		555				766				—				434				97				114				(17		)
Direct financing leases, net		—				—				—				6				—				—				—
Consumer and other:
Home equity and second mortgages		518				518				—				593				37				3				34
Other		795				1,461				—				942				100				—				100
Total		$	8,200			$	12,115			$	—			$	10,824			$	816			$	221			$	595
With impairment reserve recorded:
Commercial real estate:
Owner occupied		$	—			$	—			$	—			$	—			$	—			$	—			$	—
Non-owner occupied		54				94				54				88				6				—				6
Construction and land development		—				—				—				—				—				—				—
Multi-family		—				—				—				—				—				—				—
1-4 family		422				422				155				437				18				—				18
Commercial and industrial		7,488				7,488				131				670				42				—				42
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		62				62				62				65				5				—				5
Other		—				—				—				—				—				—				—
Total		$	8,026			$	8,066			$	402			$	1,260			$	71			$	—			$	71
Total:
Commercial real estate:
Owner occupied		$	339			$	339			$	—			$	715			$	57			$	50			$	7
Non-owner occupied		283				323				54				1,674				204				17				187
Construction and land development		5,489				8,160				—				5,777				203				3				200
Multi-family		31				398				—				366				93				—				93
1-4 family		666				666				155				842				49				34				15
Commercial and industrial		8,043				8,254				131				1,104				139				114				25
Direct financing leases, net		—				—				—				6				—				—				—
Consumer and other:
Home equity and second mortgages		580				580				62				658				42				3				39
Other		795				1,461				—				942				100				—				100
Grand total		$	16,226			$	20,181			$	402			$	12,084			$	887			$	221			$	666

(1) Average recorded investment is calculated primarily using daily average balances.

		Impaired Loans and Leases
		As of and for the Year Ended December 31, 2012
		Recorded investment				Unpaid principal balance				Impairment reserve				Average recorded investment(1)				Foregone interest income				Interest income recognized				Net foregone Interest Income
		(In Thousands)
With no impairment reserve recorded:
Commercial real estate:
Owner occupied		$	741			$	741			$	—			$	1,482			$	142			$	2			$	140
Non-owner occupied		648				648				—				1,239				222				207				15
Construction and land development		4,946				8,537				—				5,834				246				24				222
Multi-family		47				414				—				313				69				60				9
1-4 family		544				677				—				2,213				151				—				151
Commercial and industrial		2,394				2,404				—				1,987				163				25				138
Direct financing leases, net		—				—				—				4				—				1				(1		)
Consumer and other:
Home equity and second mortgages		656				657				—				913				55				1				54
Other		1,030				1,620				—				1,150				113				1				112
Total		$	11,006			$	15,698			$	—			$	15,135			$	1,161			$	321			$	840
With impairment reserve recorded:
Commercial real estate:
Owner occupied		$	28			$	28			$	16			$	30			$	2			$	—			$	2
Non-owner occupied		2,582				2,582				829				162				33				—				33
Construction and land development		465				465				174				528				15				—				15
Multi-family		—				—				—				—				—				—				—
1-4 family		614				614				224				637				36				—				36
Commercial and industrial		447				3,137				187				1,350				178				—				178
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		85				85				87				103				7				—				7
Other		—				—				—				—				—				—				—
Total		$	4,221			$	6,911			$	1,517			$	2,810			$	271			$	—			$	271
Total:
Commercial real estate:
Owner occupied		$	769			$	769			$	16			$	1,512			$	144			$	2			$	142
Non-owner occupied		3,230				3,230				829				1,401				255				207				48
Construction and land development		5,411				9,002				174				6,362				261				24				237
Multi-family		47				414				—				313				69				60				9
1-4 family		1,158				1,291				224				2,850				187				—				187
Commercial and industrial		2,841				5,541				187				3,337				341				25				316
Direct financing leases, net		—				—				—				4				—				1				(1		)
Consumer and other:
Home equity and second mortgages		741				742				87				1,016				62				1				61
Other		1,030				1,620				—				1,150				113				1				112
Grand total		$	15,227			$	22,609			$	1,517			$	17,945			$	1,432			$	321			$	1,111

(1) Average recorded investment is calculated primarily using daily average balances.

Allowance for Credit Losses on Financing Receivables

A summary of the activity in the allowance for loan and lease losses by portfolio segment is as follows:

		As of and for the Year Ended December 31, 2013
		Commercial real estate				Commercial and industrial				Consumer and other				Direct financing leases, net				Total
		(Dollars in Thousands)
Allowance for credit losses:
Beginning balance		$	10,693			$	4,129			$	371			$	207			$	15,400
Charge-offs		(896		)		(14		)		(4		)		—				(914		)
Recoveries		353				11				5				5				374
Provision		(1,095		)		109				(99		)		126				(959		)
Ending balance		$	9,055			$	4,235			$	273			$	338			$	13,901
Ending balance: individually evaluated for impairment		$	209			$	131			$	62			$	—			$	402
Ending balance: collectively evaluated for impairment		$	8,846			$	4,104			$	211			$	338			$	13,499
Ending balance: loans acquired with deteriorated credit quality		$	—			$	—			$	—			$	—			$	—
Loans and lease receivables:
Ending balance, gross		$	645,111			$	293,552			$	17,244			$	26,065			$	981,972
Ending balance: individually evaluated for impairment		$	5,379			$	8,043			$	1,375			$	—			$	14,797
Ending balance: collectively evaluated for impairment		$	638,303			$	285,509			$	15,869			$	26,065			$	965,746
Ending balance: loans acquired with deteriorated credit quality		$	1,429			$	—			$	—			$	—			$	1,429
Allowance as % of gross loans		1.40		%		1.44		%		1.58		%		1.30		%		1.42		%

		As of and for the Year Ended December 31, 2012
		Commercial real estate				Commercial and industrial				Consumer and other				Direct financing leases, net				Total
		(Dollars in Thousands)
Allowance for credit losses:
Beginning balance		$	9,554			$	3,977			$	384			$	240			$	14,155
Charge-offs		(612		)		(2,739		)		(128		)		—				(3,479		)
Recoveries		375				66				40				—				481
Provision		1,376				2,825				75				(33		)		4,243
Ending balance		$	10,693			$	4,129			$	371			$	207			$	15,400
Ending balance: individually evaluated for impairment		$	1,244			$	186			$	87			$	—			$	1,517
Ending balance: collectively evaluated for impairment		$	9,449			$	3,943			$	284			$	207			$	13,883
Ending balance: loans acquired with deteriorated credit quality		$	—			$	—			$	—			$	—			$	—
Loans and lease receivables:
Ending balance, gross		$	624,011			$	256,458			$	16,313			$	15,926			$	912,708
Ending balance: individually evaluated for impairment		$	10,614			$	2,842			$	1,771			$	—			$	15,227
Ending balance: collectively evaluated for impairment		$	613,397			$	253,616			$	14,542			$	15,926			$	897,481
Ending balance: loans acquired with deteriorated credit quality		$	—			$	—			$	—			$	—			$	—
Allowance as % of gross loans		1.71		%		1.61		%		2.27		%		1.30		%		1.69		%

Net Investment In Direct Financing Leases

The Corporation’s net investment in direct financing leases consists of the following:

		As of December 31,
		2013				2012
		(In Thousands)
Minimum lease payments receivable		$	24,658			$	12,951
Estimated unguaranteed residual values in leased property		4,546				4,366
Initial direct costs		226				29
Less unearned lease and residual income		(3,365		)		(1,420		)
Investment in commercial direct financing leases		$	26,065			$	15,926

Schedule of Future Minimum Lease Payments for Capital Leases

Future aggregate maturities of minimum lease payments to be received are as follows:

(In Thousands)
Maturities during year ended December 31,
2014		$	6,429
2015		5,332
2016		4,256
2017		3,214
2018		2,494
Thereafter		2,933
		$	24,658

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