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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, 2018

Receivables [Abstract]

Loan Composition Schedule

Loan and lease receivables consist of the following:

		December 31, 2018				December 31, 2017
		(In Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	203,476			$	200,387
Commercial real estate — non-owner occupied		484,427				470,236
Land development		42,666				40,154
Construction		161,562				125,157
Multi-family		167,868				136,978
1-4 family		34,340				44,976
Total commercial real estate		1,094,339				1,017,888
Commercial and industrial		462,321				429,002
Direct financing leases, net		33,170				30,787
Consumer and other:
Home equity and second mortgages		8,438				7,262
Other		20,789				18,099
Total consumer and other		29,227				25,361
Total gross loans and leases receivable		1,619,057				1,503,038
Less:
Allowance for loan and lease losses		20,425				18,763
Deferred loan fees		1,402				1,443
Loans and leases receivable, net		$	1,597,230			$	1,482,832

Ownership of SBA Loans

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

		December 31, 2018				December 31, 2017
		(In Thousands)
Retained, unguaranteed portions of sold SBA loans		$	23,898			$	30,071
Other SBA loans(1)		22,024				22,254
Total SBA loans		$	45,922			$	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 December 31, 2018 and 2017.

Schedule of Related Party Transactions

Certain of the Corporation’s executive officers, directors and their related interests are loan clients of the Bank. These loans to related parties are summarized below:

		December 31, 2018				December 31, 2017
		(In Thousands)
Balance at beginning of year		$	10,513			$	6,332
New loans		5,014				8,269
Repayments		(6,304		)		(4,088		)
Change due to status of executive officers and directors		(7,368		)		—
Balance at end of year		$	1,855			$	10,513

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:

		December 31, 2018
		Category
		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	177,222			$	15,085			$	5,506			$	5,663			$	203,476
Commercial real estate — non-owner occupied		458,185				24,873				1,338				31				484,427
Land development		39,472				981				—				2,213				42,666
Construction		161,360				—				202				—				161,562
Multi-family		167,868				—				—				—				167,868
1-4 family		32,004				1,451				707				178				34,340
Total commercial real estate		1,036,111				42,390				7,753				8,085				1,094,339
Commercial and industrial		374,371				19,370				51,474				17,106				462,321
Direct financing leases, net		26,013				6,090				1,067				—				33,170
Consumer and other:
Home equity and second mortgages		8,385				3				50				—				8,438
Other		20,499				—				—				290				20,789
Total consumer and other		28,884				3				50				290				29,227
Total gross loans and leases receivable		$	1,465,379			$	67,853			$	60,344			$	25,481			$	1,619,057
Category as a % of total portfolio		90.51		%		4.19		%		3.73		%		1.57		%		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:

		December 31, 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		$	157			$	—			$	—			$	157			$	197,656			$	197,813
Non-owner occupied		—				2,272				—				2,272				482,124				484,396
Land development		—				—				—				—				40,453				40,453
Construction		14,824				—				—				14,824				146,738				161,562
Multi-family		—				—				—				—				167,868				167,868
1-4 family		363				60				—				423				33,917				34,340
Commercial and industrial		826				247				—				1,073				444,144				445,217
Direct financing leases, net		—				—				—				—				33,170				33,170
Consumer and other:
Home equity and second mortgages		—				—				—				—				8,438				8,438
Other		—				—				—				—				20,499				20,499
Total		16,170				2,579				—				18,749				1,575,007				1,593,756
Non-accruing loans and leases
Commercial real estate:
Owner occupied		483				—				5,180				5,663				—				5,663
Non-owner occupied		—				—				31				31				—				31
Land development		—				—				119				119				2,094				2,213
Construction		—				—				—				—				—				—
Multi-family		—				—				—				—				—				—
1-4 family		—				—				—				—				—				—
Commercial and industrial		2,322				—				12,108				14,430				2,674				17,104
Direct financing leases, net		—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				—				—				—
Other		—				—				279				279				11				290
Total		2,805				—				17,717				20,522				4,779				25,301
Total loans and leases
Commercial real estate:
Owner occupied		640				—				5,180				5,820				197,656				203,476
Non-owner occupied		—				2,272				31				2,303				482,124				484,427
Land development		—				—				119				119				42,547				42,666
Construction		14,824				—				—				14,824				146,738				161,562
Multi-family		—				—				—				—				167,868				167,868
1-4 family		363				60				—				423				33,917				34,340
Commercial and industrial		3,148				247				12,108				15,503				446,818				462,321
Direct financing leases, net		—				—				—				—				33,170				33,170
Consumer and other:
Home equity and second mortgages		—				—				—				—				8,438				8,438
Other		—				—				279				279				20,510				20,789
Total		$	18,975			$	2,579			$	17,717			$	39,271			$	1,579,786			$	1,619,057
Percent of portfolio		1.17		%		0.16		%		1.09		%		2.42		%		97.58		%		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:

		December 31, 2018				December 31, 2017
		(In Thousands)
Non-accrual loans and leases
Commercial real estate:
Commercial real estate — owner occupied		$	5,663			$	7,021
Commercial real estate — non-owner occupied		31				34
Land development		2,213				2,626
Construction		—				2,872
Multi-family		—				—
1-4 family		—				1,161
Total non-accrual commercial real estate		7,907				13,714
Commercial and industrial		17,104				12,321
Direct financing leases, net		—				—
Consumer and other:
Home equity and second mortgages		—				—
Other		290				354
Total non-accrual consumer and other loans		290				354
Total non-accrual loans and leases		25,301				26,389
Foreclosed properties, net		2,547				1,069
Total non-performing assets		27,848				27,458
Performing troubled debt restructurings		180				332
Total impaired assets		$	28,028			$	27,790

		December 31, 2018			December 31, 2017
Total non-accrual loans and leases to gross loans and leases		1.56	%		1.76	%
Total non-performing assets to total gross loans and leases plus foreclosed properties, net		1.72			1.83
Total non-performing assets to total assets		1.42			1.53
Allowance for loan and lease losses to gross loans and leases		1.26			1.25
Allowance for loan and lease losses to non-accrual loans and leases		80.73			71.10

Troubled Debt Restructurings on Financing Receivables

During the year ended December 31, 2018, no loans were modified to a troubled debt restructuring. 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 Year Ended December 31, 2017
		Number of Loans			Pre-Modification Recorded Investment				Post-Modification Recorded Investment
		(Dollars in Thousands)
Commercial and industrial		4			$	4,374			$	4,344
Consumer and other		1			17				17
Total		5			$	4,391			$	4,361

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 Year Ended December 31, 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		$	1,273			$	1,273			$	—			$	6,638			$	756			$	197			$	559
Non-owner occupied		31				72				—				33				2				—				2
Land development		2,213				6,510				—				2,366				68				—				68
Construction		—				—				—				2,148				219				—				219
Multi-family		—				—				—				—				—				—				—
1-4 family		178				183				—				808				42				81				(39		)
Commercial and industrial		6,828				7,527				—				8,809				1,058				980				78
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				1				—				46				(46		)
Other		279				945				—				305				55				—				55
Total		10,802				16,510				—				21,108				2,200				1,304				896
With impairment reserve recorded:
Commercial real estate:
Owner occupied		4,390				5,749				675				635				182				—				182
Non-owner occupied		—				—				—				—				—				—				—
Land development		—				—				—				—				—				—				—
Construction		—				—				—				—				—				—				—
Multi-family		—				—				—				—				—				—				—
1-4 family		—				—				—				—				—				—				—
Commercial and industrial		10,278				10,278				3,710				4,687				1,096				—				1,096
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				—				—				—				—
Other		11				11				11				1				—				—				—
Total		14,679				16,038				4,396				5,323				1,278				—				1,278
Total:
Commercial real estate:
Owner occupied		5,663				7,022				675				7,273				938				197				741
Non-owner occupied		31				72				—				33				2				—				2
Land development		2,213				6,510				—				2,366				68				—				68
Construction		—				—				—				2,148				219				—				219
Multi-family		—				—				—				—				—				—				—
1-4 family		178				183				—				808				42				81				(39		)
Commercial and industrial		17,106				17,805				3,710				13,496				2,154				980				1,174
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				1				—				46				(46		)
Other		290				956				11				306				55				—				55
Grand total		$	25,481			$	32,548			$	4,396			$	26,431			$	3,478			$	1,304			$	2,174

(1) The recorded investment represents the unpaid principal 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 principal 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, 2016
		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		$	1,788			$	1,788			$	—			$	3,577			$	328			$	118			$	210
Non-owner occupied		1,609				1,647				—				1,318				91				79				12
Land development		3,440				6,111				—				3,898				107				—				107
Construction		436				438				—				291				20				—				20
Multi-family		—				—				—				—				1				134				(133		)
1-4 family		2,379				2,379				—				2,755				125				94				31
Commercial and industrial		1,307				1,307				—				709				79				62				17
Direct financing leases, net		—				—				—				6				—				—				—
Consumer and other:
Home equity and second mortgages		8				8				—				307				16				127				(111		)
Other		378				1,044				—				510				71				—				71
Total		11,345				14,722				—				13,371				838				614				224
With impairment reserve recorded:
Commercial real estate:
Owner occupied		499				499				70				111				28				—				28
Non-owner occupied		—				—				—				—				—				—				—
Land development		—				—				—				—				—				—				—
Construction		2,482				2,482				1,790				834				45				—				45
Multi-family		—				—				—				—				—				—				—
1-4 family		193				199				39				203				5				—				5
Commercial and industrial		11,166				11,166				3,700				8,448				701				—				701
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				—				—				—				—
Other		226				226				—				19				—				—				—
Total		14,566				14,572				5,599				9,615				779				—				779
Total:
Commercial real estate:
Owner occupied		2,287				2,287				70				3,688				356				118				238
Non-owner occupied		1,609				1,647				—				1,318				91				79				12
Land development		3,440				6,111				—				3,898				107				—				107
Construction		2,918				2,920				1,790				1,125				65				—				65
Multi-family		—				—				—				—				1				134				(133		)
1-4 family		2,572				2,578				39				2,958				130				94				36
Commercial and industrial		12,473				12,473				3,700				9,157				780				62				718
Direct financing leases, net		—				—				—				6				—				—				—
Consumer and other:
Home equity and second mortgages		8				8				—				307				16				127				(111		)
Other		604				1,270				—				529				71				—				71
Grand total		$	25,911			$	29,294			$	5,599			$	22,986			$	1,617			$	614			$	1,003

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

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

Summary of Allowance for Loan and Lease Loss Activity 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 Year Ended December 31, 2018
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Beginning balance		$	10,131			$	8,225			$	407			$	18,763
Charge-offs		(4,501		)		(1,545		)		(55		)		(6,101		)
Recoveries		174				2,023				74				2,271
Net (charge-offs) recoveries		(4,327		)		478				19				(3,830		)
Provision for loan and lease losses		5,858				(624		)		258				5,492
Ending balance		$	11,662			$	8,079			$	684			$	20,425

		As of and for the Year Ended December 31, 2017
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Beginning balance		$	12,384			$	7,970			$	558			$	20,912
Charge-offs		(127		)		(8,621		)		(92		)		(8,840		)
Recoveries		153				323				43				519
Net recoveries (charge-offs)		26				(8,298		)		(49		)		(8,321		)
Provision for loan and lease losses		(2,279		)		8,553				(102		)		6,172
Ending balance		$	10,131			$	8,225			$	407			$	18,763

		As of and for the Year Ended December 31, 2016
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Beginning balance		$	11,220			$	4,387			$	709			$	16,316
Charge-offs		(1,194		)		(2,273		)		(127		)		(3,594		)
Recoveries		274				91				7				372
Net charge-offs		(920		)		(2,182		)		(120		)		(3,222		)
Provision for loan and lease losses		2,084				5,765				(31		)		7,818
Ending balance		$	12,384			$	7,970			$	558			$	20,912

Allowance for Credit Losses on Financing Receivables

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

		December 31, 2018
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Allowance for loan and lease losses:
Collectively evaluated for impairment		$	10,987			$	4,369			$	673			$	16,029
Individually evaluated for impairment		675				3,710				11				4,396
Loans acquired with deteriorated credit quality		—				—				—				—
Total		$	11,662			$	8,079			$	684			$	20,425
Loans and lease receivables:
Collectively evaluated for impairment		$	1,086,254			$	478,385			$	28,937			1,593,576
Individually evaluated for impairment		7,914				17,104				290				25,308
Loans acquired with deteriorated credit quality		171				2				—				173
Total		$	1,094,339			$	495,491			$	29,227			$	1,619,057

		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

Net Investment In Direct Financing Leases

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

		December 31, 2018				December 31, 2017
		(In Thousands)
Minimum lease payments receivable		$	26,700			$	24,898
Estimated unguaranteed residual values in leased property		9,330				8,312
Initial direct costs		73				76
Unearned lease and residual income		(2,933		)		(2,499		)
Investment in commercial direct financing leases		$	33,170			$	30,787

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,
2019		$	8,995
2020		6,676
2021		4,271
2022		3,285
2023		1,970
Thereafter		1,503
		$	26,700

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