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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, 2018

Receivables [Abstract]

Loan Composition Schedule

Loan and lease receivables consist of the following:

		September 30, 2018				December 31, 2017
		(In Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	203,733			$	200,387
Commercial real estate — non-owner occupied		487,842				470,236
Land development		45,009				40,154
Construction		132,271				125,157
Multi-family		174,664				136,978
1-4 family		35,729				44,976
Total commercial real estate		1,079,248				1,017,888
Commercial and industrial		457,932				429,002
Direct financing leases, net		31,090				30,787
Consumer and other:
Home equity and second mortgages		8,388				7,262
Other		23,451				18,099
Total consumer and other		31,839				25,361
Total gross loans and leases receivable		1,600,109				1,503,038
Less:
Allowance for loan and lease losses		20,455				18,763
Deferred loan fees		1,502				1,443
Loans and leases receivable, net		$	1,578,152			$	1,482,832

Ownership of SBA Loans

he total amount of the Corporation’s ownership of SBA loans comprised of the following:

		September 30, 2018				December 31, 2017
		(In Thousands)
Retained, unguaranteed portions of sold SBA loans		$	26,640			$	30,071
Other SBA loans(1)		20,183				22,254
Total SBA loans		$	46,823			$	52,325

(1) Primarily consisted of SBA CAPLine, Express and impaired loans that were repurchased from the secondary market, all of which were not saleable as of September 30, 2018 and December 31, 2017, respectively.

Financing Receivable by Credit Quality Indicators

The following tables illustrate ending balances of the Corporation’s loan and lease portfolio, including impaired loans by class of receivable, and considering certain credit quality indicators:

		September 30, 2018
		Category
		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	177,434			$	4,925			$	10,904			$	10,470			$	203,733
Commercial real estate — non-owner occupied		466,855				19,909				1,046				32				487,842
Land development		41,267				1,485				—				2,257				45,009
Construction		130,183				—				209				1,879				132,271
Multi-family		174,664				—				—				—				174,664
1-4 family		32,741				1,522				714				752				35,729
Total commercial real estate		1,023,144				27,841				12,873				15,390				1,079,248
Commercial and industrial		370,015				27,084				45,874				14,959				457,932
Direct financing leases, net		28,197				1,709				1,184				—				31,090
Consumer and other:
Home equity and second mortgages		8,384				4				—				—				8,388
Other		23,000				—				—				451				23,451
Total consumer and other		31,384				4				—				451				31,839
Total gross loans and leases receivable		$	1,452,740			$	56,638			$	59,931			$	30,800			$	1,600,109
Category as a % of total portfolio		90.79		%		3.54		%		3.75		%		1.92		%		100.00		%

		December 31, 2017
		Category
		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	166,018			$	18,442			$	8,850			$	7,077			$	200,387
Commercial real estate — non-owner occupied		441,246				27,854				1,102				34				470,236
Land development		36,470				1,057				—				2,627				40,154
Construction		121,528				757				—				2,872				125,157
Multi-family		136,978				—				—				—				136,978
1-4 family		34,598				7,735				1,220				1,423				44,976
Total commercial real estate		936,838				55,845				11,172				14,033				1,017,888
Commercial and industrial		341,875				25,344				49,453				12,330				429,002
Direct financing leases, net		28,866				342				1,579				—				30,787
Consumer and other:
Home equity and second mortgages		7,250				8				—				4				7,262
Other		17,745				—				—				354				18,099
Total consumer and other		24,995				8				—				358				25,361
Total gross loans and leases receivable		$	1,332,574			$	81,539			$	62,204			$	26,721			$	1,503,038
Category as a % of total portfolio		88.66		%		5.42		%		4.14		%		1.78		%		100.00		%

Past Due Financing Receivables

The delinquency aging of the loan and lease portfolio by class of receivable was as follows:

		September 30, 2018
		30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days Past Due				Total Past Due				Current					Total Loans and Leases
		(Dollars in Thousands)
Accruing loans and leases
Commercial real estate:
Owner occupied		$	—			$	115			$	—			$	115			$	193,148				$	193,263
Non-owner occupied		742				—				—				742				487,068					487,810
Land development		—				—				—				—				42,752					42,752
Construction		—				—				—				—				130,392					130,392
Multi-family		—				—				—				—				174,664					174,664
1-4 family		—				—				—				—				35,161					35,161
Commercial and industrial		1,944				—				—				1,944				441,032					442,976
Direct financing leases, net		—				—				—				—				31,090					31,090
Consumer and other:
Home equity and second mortgages		—				—				—				—				8,388					8,388
Other		—				—				—				—				23,000					23,000
Total		2,686				115				—				2,801				1,566,695					1,569,496
Non-accruing loans and leases
Commercial real estate:
Owner occupied		1,144				—				1,522				2,666				7,804					10,470
Non-owner occupied		—				—				32				32				—					32
Land development		—				—				121				121				2,136					2,257
Construction		—				—				1,879				1,879				—					1,879
Multi-family		—				—				—				—				—					—
1-4 family		—				—				529				529				39					568
Commercial and industrial		2,364				43				7,770				10,177				4,779					14,956
Direct financing leases, net		—				—				—				—				—					—
Consumer and other:
Home equity and second mortgages		—				—				—				—				—					—
Other		—				—				291				291				160					451
Total		3,508				43				12,144				15,695				14,918			—		30,613
Total loans and leases
Commercial real estate:
Owner occupied		1,144				115				1,522				2,781				200,952					203,733
Non-owner occupied		742				—				32				774				487,068					487,842
Land development		—				—				121				121				44,888					45,009
Construction		—				—				1,879				1,879				130,392					132,271
Multi-family		—				—				—				—				174,664					174,664
1-4 family		—				—				529				529				35,200					35,729
Commercial and industrial		4,308				43				7,770				12,121				445,811					457,932
Direct financing leases, net		—				—				—				—				31,090					31,090
Consumer and other:
Home equity and second mortgages		—				—				—				—				8,388					8,388
Other		—				—				291				291				23,160					23,451
Total		$	6,194			$	158			$	12,144			$	18,496			$	1,581,613				$	1,600,109
Percent of portfolio		0.39		%		0.01		%		0.76		%		1.16		%		98.84		%			100.00		%

		December 31, 2017
		30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days Past Due				Total Past Due				Current				Total Loans and Leases
		(Dollars in Thousands)
Accruing loans and leases
Commercial real estate:
Owner occupied		$	—			$	—			$	—			$	—			$	193,366			$	193,366
Non-owner occupied		—				—				—				—				470,202				470,202
Land development		—				—				—				—				37,528				37,528
Construction		—				196				—				196				122,089				122,285
Multi-family		—				—				—				—				136,978				136,978
1-4 family		496				—				—				496				43,319				43,815
Commercial and industrial		1,169				197				—				1,366				415,315				416,681
Direct financing leases, net		—				—				—				—				30,787				30,787
Consumer and other:
Home equity and second mortgages		106				—				—				106				7,156				7,262
Other		—				—				—				—				17,745				17,745
Total		1,771				393				—				2,164				1,474,485				1,476,649
Non-accruing loans and leases
Commercial real estate:
Owner occupied		405				—				4,836				5,241				1,780				7,021
Non-owner occupied		—				—				—				—				34				34
Land development		—				—				—				—				2,626				2,626
Construction		—				—				2,872				2,872				—				2,872
Multi-family		—				—				—				—				—				—
1-4 family		—				—				948				948				213				1,161
Commercial and industrial		782				—				7,349				8,131				4,190				12,321
Direct financing leases, net		—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				—				—				—
Other		—				—				345				345				9				354
Total		1,187				—				16,350				17,537				8,852				26,389
Total loans and leases
Commercial real estate:
Owner occupied		405				—				4,836				5,241				195,146				200,387
Non-owner occupied		—				—				—				—				470,236				470,236
Land development		—				—				—				—				40,154				40,154
Construction		—				196				2,872				3,068				122,089				125,157
Multi-family		—				—				—				—				136,978				136,978
1-4 family		496				—				948				1,444				43,532				44,976
Commercial and industrial		1,951				197				7,349				9,497				419,505				429,002
Direct financing leases, net		—				—				—				—				30,787				30,787
Consumer and other:
Home equity and second mortgages		106				—				—				106				7,156				7,262
Other		—				—				345				345				17,754				18,099
Total		$	2,958			$	393			$	16,350			$	19,701			$	1,483,337			$	1,503,038
Percent of portfolio		0.20		%		0.03		%		1.09		%		1.32		%		98.68		%		100.00		%

Schedule of Financing Receivables, Non Accrual Status

The Corporation’s total impaired assets consisted of the following:

		September 30, 2018				December 31, 2017
		(In Thousands)
Non-accrual loans and leases
Commercial real estate:
Commercial real estate — owner occupied		$	10,470			$	7,021
Commercial real estate — non-owner occupied		32				34
Land development		2,257				2,626
Construction		1,879				2,872
Multi-family		—				—
1-4 family		568				1,161
Total non-accrual commercial real estate		15,206				13,714
Commercial and industrial		14,956				12,321
Direct financing leases, net		—				—
Consumer and other:
Home equity and second mortgages		—				—
Other		451				354
Total non-accrual consumer and other loans		451				354
Total non-accrual loans and leases		30,613				26,389
Foreclosed properties, net		1,454				1,069
Total non-performing assets		32,067				27,458
Performing troubled debt restructurings		187				332
Total impaired assets		$	32,254			$	27,790

		September 30, 2018			December 31, 2017
Total non-accrual loans and leases to gross loans and leases		1.91	%		1.76	%
Total non-performing assets to total gross loans and leases plus foreclosed properties, net		2.00			1.83
Total non-performing assets to total assets		1.69			1.53
Allowance for loan and lease losses to gross loans and leases		1.28			1.25
Allowance for loan and lease losses to non-accrual loans and leases		66.82			71.10

Troubled Debt Restructurings on Financing Receivables

The following table provides the number of loans modified in a troubled debt restructuring and the pre- and post-modification recorded investment by class of receivable:

		For the Nine Months Ended September 30, 2017
		Number of Loans			Pre-Modification Recorded Investment				Post-Modification Recorded Investment
		(Dollars in Thousands)
Commercial and industrial		4			$	4,374			$	4,400
Consumer and other		1			17				17
Total		5			$	4,391			$	4,417

Impaired Financing Receivables

The following represents additional information regarding the Corporation’s impaired loans and leases, including performing troubled debt restructurings, by class:

		As of and for the Nine Months Ended September 30, 2018
		Recorded Investment(1)				Unpaid Principal Balance					Impairment Reserve				Average Recorded Investment(2)					Foregone Interest Income					Interest Income Recognized				Net Foregone Interest Income
		(In Thousands)
With no impairment reserve recorded:
Commercial real estate:
Owner occupied		$	9,326			$	12,451				$	—			$	7,305				$	614				$	197			$	417
Non-owner occupied		32				72					—				34					1					—				1
Land development		2,136				6,432					—				2,373					33					—				33
Construction		—				—					—				2,039					—					—				—
Multi-family		—				—					—				—					—					—				—
1-4 family		752				1,022					—				961					40					76				(36		)
Commercial and industrial		4,434				5,094					—				3,133					870					442				428
Direct financing leases, net		—				—					—				—					—					—				—
Consumer and other:
Home equity and second mortgages		—				—					—				1					—					45				(45		)
Other		291				957					—				306					42					—				42
Total		16,971				26,028					—				16,152					1,600					760				840
With impairment reserve recorded:
Commercial real estate:
Owner occupied		1,144				1,144					193				255					64					—				64
Non-owner occupied		—				—					—				—					—					—				—
Land development		121				121			—		35				39			—		2			—		—				2
Construction		1,879				2,872			—		379				207			—		162			—		—				162
Multi-family		—				—					—				—					—					—				—
1-4 family		—				—					—				—					—					—				—
Commercial and industrial		10,525				10,867					3,802				9,810					716					—				716
Direct financing leases, net		—				—					—				—					—					—				—
Consumer and other:
Home equity and second mortgages		—				—					—				—					—					—				—
Other		160				160					160				8					—					—				—
Total		13,829				15,164					4,569				10,319					944					—				944
Total:
Commercial real estate:
Owner occupied		10,470				13,595					193				7,560					678					197				481
Non-owner occupied		32				72					—				34					1					—				1
Land development		2,257				6,553					35				2,412					35					—				35
Construction		1,879				2,872					379				2,246					162					—				162
Multi-family		—				—					—				—					—					—				—
1-4 family		752				1,022					—				961					40					76				(36		)
Commercial and industrial		14,959				15,961					3,802				12,943					1,586					442				1,144
Direct financing leases, net		—				—					—				—					—					—				—
Consumer and other:
Home equity and second mortgages		—				—					—				1					—					45				(45		)
Other		451				1,117					160				314					42					—				42
Grand total		$	30,800			$	41,192				$	4,569			$	26,471				$	2,544				$	760			$	1,784

(1) The recorded investment represents the unpaid principle balance net of any partial charge-offs.

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

		As of and for the Year Ended December 31, 2017
		Recorded Investment(1)				Unpaid Principal Balance				Impairment Reserve				Average Recorded Investment(2)				Foregone Interest Income				Interest Income Recognized				Net Foregone Interest Income
		(In Thousands)
With no impairment reserve recorded:
Commercial real estate:
Owner occupied		$	7,077			$	7,077			$	—			$	5,549			$	613			$	—			$	613
Non-owner occupied		34				75				—				1,830				97				226				(129		)
Land development		2,627				5,297				—				3,092				84				—				84
Construction		—				—				—				2,000				134				214				(80		)
Multi-family		—				—				—				1				—				—				—
1-4 family		1,423				1,706				—				2,146				53				7				46
Commercial and industrial		5,465				6,502				—				3,634				858				7				851
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		4				3				—				7				—				—				—
Other		345				1,011				—				365				59				—				59
Total		16,975				21,671				—				18,624				1,898				454				1,444
With impairment reserve recorded:
Commercial real estate:
Owner occupied		—				—				—				—				—				—				—
Non-owner occupied		—				—				—				—				—				—				—
Land development		—				—				—				—				—				—				—
Construction		2,872				2,872				415				2,252				158				—				158
Multi-family		—				—				—				—				—				—				—
1-4 family		—				—				—				—				—				—				—
Commercial and industrial		6,865				8,813				4,067				12,288				639				—				639
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				—				—				—				—
Other		9				9				9				—				—				—				—
Total		9,746				11,694				4,491				14,540				797				—				797
Total:
Commercial real estate:
Owner occupied		7,077				7,077				—				5,549				613				—				613
Non-owner occupied		34				75				—				1,830				97				226				(129		)
Land development		2,627				5,297				—				3,092				84				—				84
Construction		2,872				2,872				415				4,252				292				214				78
Multi-family		—				—				—				1				—				—				—
1-4 family		1,423				1,706				—				2,146				53				7				46
Commercial and industrial		12,330				15,315				4,067				15,922				1,497				7				1,490
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		4				3				—				7				—				—				—
Other		354				1,020				9				365				59				—				59
Grand total		$	26,721			$	33,365			$	4,491			$	33,164			$	2,695			$	454			$	2,241

(1) The recorded investment represents the unpaid principle balance net of any partial charge-offs.

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

Allowance for Loan and Lease Losses by Portfolio Segment

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 September 30, 2018
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Beginning balance		$	11,147			$	9,237			$	548			$	20,932
Charge-offs		(1,826		)		(75		)		(13		)		(1,914		)
Recoveries		7				1,974				2				1,983
Net (charge-offs) recoveries		(1,819		)		1,899				(11		)		69
Provision for loan and lease losses		2,365				(3,252		)		341				(546		)
Ending balance		$	11,693			$	7,884			$	878			$	20,455

		As of and for the Three Months Ended September 30, 2017
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Beginning balance		$	12,003			$	9,090			$	584			$	21,677
Charge-offs		(8		)		(3,217		)		(5		)		(3,230		)
Recoveries		2				2				1				5
Net charge-offs		(6		)		(3,215		)		(4		)		(3,225		)
Provision for loan and lease losses		(2,462		)		3,968				(35		)		1,471
Ending balance		$	9,535			$	9,843			$	545			$	19,923

		As of and for the Nine Months Ended September 30, 2018
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Beginning balance		$	10,131			$	8,225			$	407			$	18,763
Charge-offs		(4,122		)		(732		)		(50		)		(4,904		)
Recoveries		22				1,993				73				2,088
Net (charge-offs) recoveries		(4,100		)		1,261				23				(2,816		)
Provision for loan and lease losses		5,662				(1,602		)		448				4,508
Ending balance		$	11,693			$	7,884			$	878			$	20,455

		As of and for the Nine Months Ended September 30, 2017
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Beginning balance		$	12,384			$	7,970			$	558			$	20,912
Charge-offs		(126		)		(6,978		)		(92		)		(7,196		)
Recoveries		152				314				42				508
Net recoveries (charge-offs)		26				(6,664		)		(50		)		(6,688		)
Provision for loan and lease losses		(2,875		)		8,537				37				5,699
Ending balance		$	9,535			$	9,843			$	545			$	19,923

Allowance for Loan and Lease Losses and Balances by Type of Allowance Methodology

The following tables provide information regarding the allowance for loan and lease losses and balances by type of allowance methodology.

		As of September 30, 2018
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Allowance for loan and lease losses:
Collectively evaluated for impairment		$	11,086			$	4,082			$	718			$	15,886
Individually evaluated for impairment		607				3,802				160				4,569
Loans acquired with deteriorated credit quality		—				—				—				—
Total		$	11,693			$	7,884			$	878			$	20,455
Loans and lease receivables:
Collectively evaluated for impairment		$	1,063,858			$	474,063			$	31,388			$	1,569,309
Individually evaluated for impairment		15,144				14,956				451				30,551
Loans acquired with deteriorated credit quality		246				3				—				249
Total		$	1,079,248			$	489,022			$	31,839			$	1,600,109

		As of December 31, 2017
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Allowance for loan and lease losses:
Collectively evaluated for impairment		$	9,716			$	4,158			$	398			$	14,272
Individually evaluated for impairment		415				4,067				9				4,491
Loans acquired with deteriorated credit quality		—				—				—				—
Total		$	10,131			$	8,225			$	407			$	18,763
Loans and lease receivables:
Collectively evaluated for impairment		$	1,003,855			$	447,459			$	25,003			$	1,476,317
Individually evaluated for impairment		13,506				12,324				358				26,188
Loans acquired with deteriorated credit quality		527				6				—				533
Total		$	1,017,888			$	459,789			$	25,361			$	1,503,038

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