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

3 Months Ended

Mar. 31, 2014

Receivables [Abstract]

Loan Composition Schedule

Loan and lease receivables consist of the following:

		March 31, 2014				December 31, 2013
		(In Thousands)
Commercial real estate
Commercial real estate — owner occupied		$	137,648			$	141,164
Commercial real estate — non-owner occupied		336,806				341,695
Construction and land development		71,465				68,708
Multi-family		64,092				62,758
1-4 family		28,690				30,786
Total commercial real estate		638,701				645,111
Commercial and industrial		303,630				293,552
Direct financing leases, net		26,364				26,065
Consumer and other
Home equity and second mortgages		5,517				5,272
Other		12,009				11,972
Total consumer and other		17,526				17,244
Total gross loans and leases receivable		986,221				981,972
Less:
Allowance for loan and lease losses		14,101				13,901
Deferred loan fees		902				1,021
Loans and leases receivable, net		$	971,218			$	967,050

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 March 31, 2014 and December 31, 2013:

		Category
As of March 31, 2014		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	112,896			$	9,472			$	14,947			$	333			$	137,648
Commercial real estate — non-owner occupied		288,387				27,165				20,977				277				336,806
Construction and land development		55,821				2,543				7,693				5,408				71,465
Multi-family		58,420				5,644				—				28				64,092
1-4 family		19,356				5,441				3,245				648				28,690
Total commercial real estate		534,880				50,265				46,862				6,694				638,701
Commercial and industrial		276,575				12,930				7,468				6,657				303,630
Direct financing leases, net		23,079				3,228				57				—				26,364
Consumer and other:
Home equity and second mortgages		4,727				21				201				568				5,517
Other		11,232				—				—				777				12,009
Total consumer and other		15,959				21				201				1,345				17,526
Total gross loans and leases receivable		$	850,493			$	66,444			$	54,588			$	14,696			$	986,221
Category as a % of total portfolio		86.24		%		6.74		%		5.54		%		1.49		%		100.00		%

		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		%

Past Due Financing Receivables

The delinquency aging of the loan and lease portfolio by class of receivable as of March 31, 2014 and December 31, 2013 were as follows:

As of March 31, 2014		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		$	—			$	—			$	—			$	—			$	137,396			$	137,396
Non-owner occupied		—				—				—				—				336,529				336,529
Construction and land development		—				—				—				—				66,123				66,123
Multi-family		—				—				—				—				64,064				64,064
1-4 family		45				—				—				45				28,255				28,300
Commercial and industrial		—				—				—				—				297,005				297,005
Direct financing leases, net		—				—				—				—				26,364				26,364
Consumer and other:
Home equity and second mortgages		—				—				—				—				5,098				5,098
Other		—				—				—				—				11,232				11,232
Total		45				—				—				45				972,066				972,111
Non-accruing loans and leases
Commercial real estate:
Owner occupied		$	—			$	—			$	252			$	252			$	—			$	252
Non-owner occupied		—				—				—				—				277				277
Construction and land development		—				—				—				—				5,342				5,342
Multi-family		—				—				—				—				28				28
1-4 family		177				—				118				295				95				390
Commercial and industrial		186				3,559				2,739				6,484				141				6,625
Direct financing leases, net		—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				—				419				419
Other		—				—				777				777				—				777
Total		363				3,559				3,886				7,808				6,302				14,110
Total loans and leases
Commercial real estate:
Owner occupied		$	—			$	—			$	252			$	252			$	137,396			$	137,648
Non-owner occupied		—				—				—				—				336,806				336,806
Construction and land development		—				—				—				—				71,465				71,465
Multi-family		—				—				—				—				64,092				64,092
1-4 family		222				—				118				340				28,350				28,690
Commercial and industrial		186				3,559				2,739				6,484				297,146				303,630
Direct financing leases, net		—				—				—				—				26,364				26,364
Consumer and other:
Home equity and second mortgages		—				—				—				—				5,517				5,517
Other		—				—				777				777				11,232				12,009
Total		$	408			$	3,559			$	3,886			$	7,853			$	978,368			$	986,221
Percent of portfolio		0.04		%		0.36		%		0.40		%		0.80		%		99.20		%		100.00		%

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 and 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 and 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 and 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		%

Schedule of Financing Receivables, Non Accrual Status

The Corporation’s total impaired assets consisted of the following at March 31, 2014 and December 31, 2013, respectively.

		March 31, 2014				December 31, 2013
		(Dollars in Thousands)
Non-accrual loans and leases
Commercial real estate:
Commercial real estate — owner occupied		$	252			$	339
Commercial real estate — non-owner occupied		277				283
Construction and land development		5,342				5,422
Multi-family		28				31
1-4 family		390				521
Total non-accrual commercial real estate		6,289				6,596
Commercial and industrial		6,625				8,011
Direct financing leases, net		—				—
Consumer and other:
Home equity and second mortgages		419				453
Other		777				795
Total non-accrual consumer and other loans		1,196				1,248
Total non-accrual loans and leases		14,110				15,855
Foreclosed properties, net		333				333
Total non-performing assets		14,443				16,188
Performing troubled debt restructurings		586				371
Total impaired assets		$	15,029			$	16,559

		March 31, 2014			December 31, 2013
Total non-accrual loans and leases to gross loans and leases		1.43	%		1.61	%
Total non-performing assets to total gross loans and leases plus foreclosed properties, net		1.46			1.65
Total non-performing assets to total assets		1.13			1.28
Allowance for loan and lease losses to gross loans and leases		1.43			1.42
Allowance for loan and lease losses to non-accrual loans and leases		99.94			87.68

Troubled Debt Restructurings on Financing Receivables

		As of March 31, 2014										As of December 31, 2013
		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			$	82			1		$	110			$	84
Commercial real estate — non-owner occupied		3		385				277				3		385				283
Construction and land development		3		6,060				5,408				3		6,060				5,489
Multi-family		1		184				28				1		184				31
1-4 family		10		911				648				10		911				666
Commercial and industrial		4		386				209				5		1,935				565
Direct financing leases, net		—		—				—				—		—				—
Consumer and other:
Home equity and second mortgages		5		599				505				6		752				580
Other		1		2,076				777				1		2,076				795
Total		28		$	10,711			$	7,934			30		$	12,413			$	8,493

Troubled Debt Restructurings by Modification Type

As of March 31, 2014 and December 31, 2013, the Corporation’s troubled debt restructurings grouped by type of concession were as follows:

		As of March 31, 2014							As of December 31, 2013
		Number of Loans			Recorded Investment				Number of Loans			Recorded Investment
		(Dollars in Thousands)
Commercial real estate
Extension of term		1			$	51			1			$	55
Combination of extension and interest rate concession		17			6,392				17			6,498
Commercial and industrial
Extension of term		—			—				1			49
Combination of extension and interest rate concession		4			209				4			516
Consumer and other
Extension of term		1			777				2			880
Combination of extension and interest rate concession		5			505				5			495
Total		28			$	7,934			30			$	8,493

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 Three Months Ended March 31, 2014
		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		$	334			$	334			$	—			$	362			$	6			$	5			$	1
Non-owner occupied		224				224				—				227				3				—				3
Construction and land development		5,408				8,078				—				5,474				40				—				40
Multi-family		28				395				—				30				13				—				13
1-4 family		232				232				—				248				3				—				3
Commercial and industrial		214				225				—				446				3				219				(216		)
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		508				508				—				513				7				—				7
Other		777				1,443				—				786				22				—				22
Total		7,725				11,439				—				8,086				97				224				(127		)
With impairment reserve recorded:
Commercial real estate:
Owner occupied		$	—			$	—			$	—			$	—			$	—			$	—			$	—
Non-owner occupied		53				93				53				53				1				—				1
Construction and land development		—				—				—				—				—				—				—
Multi-family		—				—				—				—				—				—				—
1-4 family		416				421				155				419				4				—				4
Commercial and industrial		6,443				6,443				239				6,902				96				—				96
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		60				60				60				60				1				—				1
Other		—				—				—				—				—				—				—
Total		6,972				7,017				507				7,434				102				—				102
Total:
Commercial real estate:
Owner occupied		$	334			$	334			$	—			$	362			$	6			$	5			$	1
Non-owner occupied		277				317				53				280				4				—				4
Construction and land development		5,408				8,078				—				5,474				40				—				40
Multi-family		28				395				—				30				13				—				13
1-4 family		648				653				155				667				7				—				7
Commercial and industrial		6,657				6,668				239				7,348				99				219				(120		)
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		568				568				60				573				8				—				8
Other		777				1,443				—				786				22				—				22
Grand total		$	14,697			$	18,456			$	507			$	15,520			$	199			$	224			$	(25	)

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

		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.

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 Three Months Ended March 31, 2014
		Commercial real estate				Commercial and industrial				Consumer and other				Direct financing leases, net				Total
		(Dollars in Thousands)
Allowance for credit losses:
Beginning balance		$	9,055			$	4,235			$	273			$	338			$	13,901
Charge-offs		—				—				—				—				—
Recoveries		15				—				5				—				20
Provision		(98		)		284				(2		)		(4		)		180
Ending balance		$	8,972			$	4,519			$	276			$	334			$	14,101
Ending balance: individually evaluated for impairment		$	208			$	239			$	60			$	—			$	507
Ending balance: collectively evaluated for impairment		$	8,764			$	4,280			$	216			$	334			$	13,594
Ending balance: loans acquired with deteriorated credit quality		$	—			$	—			$	—			$	—			$	—
Loans and lease receivables:
Ending balance, gross		$	638,701			$	303,630			$	17,526			$	26,364			$	986,221
Ending balance: individually evaluated for impairment		$	5,291			$	6,657			$	1,344			$	—			$	13,292
Ending balance: collectively evaluated for impairment		$	632,006			$	296,973			$	16,182			$	26,364			$	971,525
Ending balance: loans acquired with deteriorated credit quality		$	1,404			$	—			$	—			$	—			$	1,404
Allowance as % of gross loans		1.40		%		1.49		%		1.57		%		1.27		%		1.43		%

		As of and for the Year Ended March 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		(7		)		—				(4		)		—				(11		)
Recoveries		32				—				1				5				38
Provision		169				(61		)		(5		)		(23		)		80
Ending balance		$	10,887			$	4,068			$	363			$	189			$	15,507
Ending balance: individually evaluated for impairment		$	1,325			$	135			$	73			$	—			$	1,533
Ending balance: collectively evaluated for impairment		$	9,562			$	3,933			$	290			$	189			$	13,974
Ending balance: loans acquired with deteriorated credit quality		$	—			$	—			$	—			$	—			$	—
Loans and lease receivables:
Ending balance, gross		$	631,064			$	255,169			$	16,677			$	14,526			$	917,436
Ending balance: individually evaluated for impairment		$	10,083			$	1,126			$	1,710			$	—			$	12,919
Ending balance: collectively evaluated for impairment		$	620,981			$	254,043			$	14,967			$	14,526			$	904,517
Ending balance: loans acquired with deteriorated credit quality		$	—			$	—			$	—			$	—			$	—
Allowance as % of gross loans		1.73		%		1.59		%		2.18		%		1.30		%		1.69		%

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X

- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953423-111524

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- Definition

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/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 29

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953659-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 55

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525

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- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5212-111524

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- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5111-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7A

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953401-111524

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- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3,4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3, 4

-Article 5

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- Definition

Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5111-111524

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X

- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 34

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953682-111524



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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 33

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953676-111524

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