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

9 Months Ended

Sep. 30, 2014

Receivables [Abstract]

Loan Composition Schedule

Loan and lease receivables consist of the following:

		September 30, 2014				December 31, 2013
		(In Thousands)
Commercial real estate
Commercial real estate — owner occupied		$	144,017			$	141,164
Commercial real estate — non-owner occupied		328,730				341,695
Construction and land development		86,150				68,708
Multi-family		70,483				62,758
1-4 family		25,208				30,786
Total commercial real estate		654,588				645,111
Commercial and industrial		336,746				293,552
Direct financing leases, net		34,474				26,065
Consumer and other
Home equity and second mortgages		4,061				5,272
Other		12,773				11,972
Total consumer and other		16,834				17,244
Total gross loans and leases receivable		1,042,642				981,972
Less:
Allowance for loan and lease losses		13,930				13,901
Deferred loan fees		826				1,021
Loans and leases receivable, net		$	1,027,886			$	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 September 30, 2014 and December 31, 2013:

		Category
As of September 30, 2014		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	118,039			$	12,721			$	12,672			$	585			$	144,017
Commercial real estate — non-owner occupied		291,908				15,732				20,816				274				328,730
Construction and land development		72,312				2,423				6,357				5,058				86,150
Multi-family		69,708				755				—				20				70,483
1-4 family		16,905				4,819				2,904				580				25,208
Total commercial real estate		568,872				36,450				42,749				6,517				654,588
Commercial and industrial (1)		311,274				13,195				3,497				8,780				336,746
Direct financing leases, net		32,507				1,652				315				—				34,474
Consumer and other:
Home equity and second mortgages		3,562				20				146				333				4,061
Other		12,008				2				—				763				12,773
Total consumer and other		15,570				22				146				1,096				16,834
Total gross loans and leases receivable		$	928,223			$	51,319			$	46,707			$	16,393			$	1,042,642
Category as a % of total portfolio		89.03		%		4.92		%		4.48		%		1.57		%		100.00		%

⁽¹⁾ Subsequent to September 30, 2014, $6.2 million of principal for one loan in Category IV was paid in full.

		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 September 30, 2014 and December 31, 2013 is as follows:

As of September 30, 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		$	—			$	—			$	—			$	—			$	143,510			$	143,510
Non-owner occupied		—				—				—				—				328,456				328,456
Construction and land development		—				—				—				—				81,124				81,124
Multi-family		—				—				—				—				70,463				70,463
1-4 family		—				—				—				—				24,842				24,842
Commercial and industrial		—				—				—				—				327,997				327,997
Direct financing leases, net		—				—				—				—				34,474				34,474
Consumer and other:
Home equity and second mortgages		—				—				—				—				3,929				3,929
Other		—				—				—				—				12,010				12,010
Total		—				—				—				—				1,026,805				1,026,805
Non-accruing loans and leases
Commercial real estate:
Owner occupied		$	—			$	—			$	—			$	—			$	507			$	507
Non-owner occupied		—				—				219				219				55				274
Construction and land development		—				—				—				—				5,026				5,026
Multi-family		—				—				—				—				20				20
1-4 family		168				—				107				275				91				366
Commercial and industrial		—				—				6,375				6,375				2,374				8,749
Direct financing leases, net		—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		56				—				—				56				76				132
Other		—				—				763				763				—				763
Total		224				—				7,464				7,688				8,149				15,837
Total loans and leases
Commercial real estate:
Owner occupied		$	—			$	—			$	—			$	—			$	144,017			$	144,017
Non-owner occupied		—				—				219				219				328,511				328,730
Construction and land development		—				—				—				—				86,150				86,150
Multi-family		—				—				—				—				70,483				70,483
1-4 family		168				—				107				275				24,933				25,208
Commercial and industrial (1)		—				—				6,375				6,375				330,371				336,746
Direct financing leases, net		—				—				—				—				34,474				34,474
Consumer and other:
Home equity and second mortgages		56				—				—				56				4,005				4,061
Other		—				—				763				763				12,010				12,773
Total		$	224			$	—			$	7,464			$	7,688			$	1,034,954			$	1,042,642
Percent of portfolio		0.02		%		—		%		0.72		%		0.74		%		99.26		%		100.00		%

⁽¹⁾ Subsequent to September 30, 2014, $6.2 million of principal for one loan in the greater than 90 days past due category was paid in full.

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 September 30, 2014 and December 31, 2013, respectively.

		September 30, 2014				December 31, 2013
		(Dollars in Thousands)
Non-accrual loans and leases
Commercial real estate:
Commercial real estate — owner occupied		$	507			$	339
Commercial real estate — non-owner occupied		274				283
Construction and land development		5,026				5,422
Multi-family		20				31
1-4 family		366				521
Total non-accrual commercial real estate		6,193				6,596
Commercial and industrial		8,749				8,011
Direct financing leases, net		—				—
Consumer and other:
Home equity and second mortgages		132				453
Other		763				795
Total non-accrual consumer and other loans		895				1,248
Total non-accrual loans and leases		15,837				15,855
Foreclosed properties, net		106				333
Total non-performing assets		15,943				16,188
Performing troubled debt restructurings		556				371
Total impaired assets		$	16,499			$	16,559

		September 30, 2014			December 31, 2013
Total non-accrual loans and leases to gross loans and leases		1.52	%		1.61	%
Total non-performing assets to total gross loans and leases plus foreclosed properties, net		1.53			1.65
Total non-performing assets to total assets		1.12			1.28
Allowance for loan and lease losses to gross loans and leases		1.34			1.42
Allowance for loan and lease losses to non-accrual loans and leases		87.96			87.68

Troubled Debt Restructurings on Financing Receivables

		As of September 30, 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		2		$	624			$	585			1		$	110			$	84
Commercial real estate — non-owner occupied		4		390				274				3		385				283
Construction and land development		3		6,060				5,058				3		6,060				5,489
Multi-family		1		184				20				1		184				31
1-4 family		9		861				579				10		911				666
Commercial and industrial		4		361				170				5		1,935				565
Direct financing leases, net		—		—				—				—		—				—
Consumer and other:
Home equity and second mortgages		5		602				333				6		752				580
Other		1		2,077				763				1		2,076				795
Total		29		$	11,159			$	7,782			30		$	12,413			$	8,493

Troubled Debt Restructurings by Modification Type

As of September 30, 2014 and December 31, 2013, the Corporation’s troubled debt restructurings grouped by type of concession were as follows:

		As of September 30, 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			$	43			1			$	55
Combination of extension and interest rate concession		18			6,473				17			6,498
Commercial and industrial
Extension of term		—			—				1			49
Combination of extension and interest rate concession		4			170				4			516
Consumer and other
Extension of term		1			763				2			880
Combination of extension and interest rate concession		5			333				5			495
Total		29			$	7,782			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 Nine Months Ended September 30, 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		$	78			$	78			$	—			$	164			$	9			$	79			$	(70	)
Non-owner occupied		224				224				—				226				8				—				8
Construction and land development		5,058				7,729				—				5,344				118				—				118
Multi-family		20				387				—				26				40				—				40
1-4 family		181				181				—				222				7				12				(5		)
Commercial and industrial		8,746				8,757				—				6,833				360				220				140
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		277				277				—				509				15				—				15
Other		763				1,429				—				776				65				—				65
Total		15,347				19,062				—				14,100				622				311				311
With impairment reserve recorded:
Commercial real estate:
Owner occupied		$	507			$	507			$	106			$	286			$	15			$	—			$	15
Non-owner occupied		50				90				50				52				3				—				3
Construction and land development		—				—				—				—				—				—				—
Multi-family		—				—				—				—				—				—				—
1-4 family		399				399				165				409				13				—				13
Commercial and industrial		34				34				34				35				—				—				—
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		56				56				56				58				4				—				4
Other		—				—				—				—				—				—				—
Total		1,046				1,086				411				840				35				—				35
Total:
Commercial real estate:
Owner occupied		$	585			$	585			$	106			$	450			$	24			$	79			$	(55	)
Non-owner occupied		274				314				50				278				11				—				11
Construction and land development		5,058				7,729				—				5,344				118				—				118
Multi-family		20				387				—				26				40				—				40
1-4 family		580				580				165				631				20				12				8
Commercial and industrial		8,780				8,791				34				6,868				360				220				140
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		333				333				56				567				19				—				19
Other		763				1,429				—				776				65				—				65
Grand total		$	16,393			$	20,148			$	411			$	14,940			$	657			$	311			$	346

(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 Nine Months Ended September 30, 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		—				—				(2		)		—				(2		)
Recoveries		20				1				10				—				31
Provision		(387		)		334				(30		)		83				—
Ending balance		$	8,688			$	4,570			$	251			$	421			$	13,930
Ending balance: individually evaluated for impairment		$	321			$	34			$	56			$	—			$	411
Ending balance: collectively evaluated for impairment		$	8,367			$	4,536			$	195			$	421			$	13,519
Ending balance: loans acquired with deteriorated credit quality		$	—			$	—			$	—			$	—			$	—
Loans and lease receivables:
Ending balance, gross		$	654,588			$	336,746			$	16,834			$	34,474			$	1,042,642
Ending balance: individually evaluated for impairment		$	5,198			$	8,780			$	1,096			$	—			$	15,074
Ending balance: collectively evaluated for impairment		$	648,071			$	327,966			$	15,738			$	34,474			$	1,026,249
Ending balance: loans acquired with deteriorated credit quality		$	1,319			$	—			$	—			$	—			$	1,319
Allowance as % of gross loans		1.33		%		1.36		%		1.49		%		1.22		%		1.34		%

		As of and for the Nine Months Ended September 30, 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		(776		)		(14		)		(4		)		—				(794		)
Recoveries		323				4				4				5				336
Provision		80				121				(54		)		96				243
Ending balance		$	10,320			$	4,240			$	317			$	308			$	15,185
Ending balance: individually evaluated for impairment		$	631			$	36			$	63			$	—			$	730
Ending balance: collectively evaluated for impairment		$	9,689			$	4,204			$	254			$	308			$	14,455
Ending balance: loans acquired with deteriorated credit quality		$	—			$	—			$	—			$	—			$	—
Loans and lease receivables:
Ending balance, gross		$	641,349			$	276,094			$	15,596			$	24,359			$	957,398
Ending balance: individually evaluated for impairment		$	6,947			$	654			$	1,378			$	—			$	8,979
Ending balance: collectively evaluated for impairment		$	632,936			$	275,440			$	14,218			$	24,359			$	946,953
Ending balance: loans acquired with deteriorated credit quality		$	1,466			$	—			$	—			$	—			$	1,466
Allowance as % of gross loans		1.61		%		1.54		%		2.03		%		1.26		%		1.59		%

X

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Troubled Debt Restructurings by Modification Type [Table Text Block]

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No definition available.

+ Details

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- 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=35738203&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=35738203&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=35738203&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=35738203&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=35738203&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=35738203&loc=d3e5111-111524

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- 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=35738203&loc=SL6953682-111524



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-Topic 310

-SubTopic 10

-Section 50

-Paragraph 33

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