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

6 Months Ended

Jun. 30, 2019

Receivables [Abstract]

Loan Composition Schedule

Loan and lease receivables consist of the following:

		June 30, 2019				December 31, 2018
		(In Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	210,471			$	203,476
Commercial real estate — non-owner occupied		477,740				484,427
Land development		49,000				42,666
Construction		185,347				161,562
Multi-family		195,363				167,868
1-4 family		31,656				34,340
Total commercial real estate		1,149,577				1,094,339
Commercial and industrial		510,448				462,321
Direct financing leases, net		30,365				33,170
Consumer and other:
Home equity and second mortgages		7,513				8,438
Other		22,896				20,789
Total consumer and other		30,409				29,227
Total gross loans and leases receivable		1,720,799				1,619,057
Less:
Allowance for loan and lease losses		19,819				20,425
Deferred loan fees		823				1,402
Loans and leases receivable, net		$	1,700,157			$	1,597,230

Ownership of SBA Loans

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

		June 30, 2019				December 31, 2018
		(In Thousands)
Retained, unguaranteed portions of sold SBA loans		$	22,578			$	23,898
Other SBA loans(1)		25,039				22,024
Total SBA loans		$	47,617			$	45,922

(1) Primarily consisted of SBA CAPLine, Express, and impaired loans that were repurchased from the secondary market, all of which are not saleable.

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:

		June 30, 2019
		Category
		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	178,451			$	16,454			$	10,402			$	5,164			$	210,471
Commercial real estate — non-owner occupied		436,422				39,506				1,812				—				477,740
Land development		46,315				928				—				1,757				49,000
Construction		185,181				—				166				—				185,347
Multi-family		183,788				11,575				—				—				195,363
1-4 family		30,853				92				211				500				31,656
Total commercial real estate		1,061,010				68,555				12,591				7,421				1,149,577
Commercial and industrial		411,133				27,855				53,050				18,410				510,448
Direct financing leases, net		23,196				3,816				3,353				—				30,365
Consumer and other:
Home equity and second mortgages		7,346				71				94				2				7,513
Other		22,714				—				—				182				22,896
Total consumer and other		30,060				71				94				184				30,409
Total gross loans and leases receivable		$	1,525,399			$	100,297			$	69,088			$	26,015			$	1,720,799
Category as a % of total portfolio		88.64		%		5.83		%		4.02		%		1.51		%		100.00		%

		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		%

Past Due Financing Receivables

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

		June 30, 2019
		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		$	—			$	—			$	—			$	—			$	205,307				$	205,307
Non-owner occupied		—				—				—				—				477,740					477,740
Land development		—				—				—				—				47,243					47,243
Construction		—				—				—				—				185,347					185,347
Multi-family		—				—				—				—				195,363					195,363
1-4 family		—				—				—				—				31,307					31,307
Commercial and industrial		1,996				14				—				2,010				490,028					492,038
Direct financing leases, net		—				—				—				—				30,365					30,365
Consumer and other:
Home equity and second mortgages		—				—				—				—				7,511					7,511
Other		—				—				—				—				22,714					22,714
Total		1,996				14				—				2,010				1,692,925					1,694,935
Non-accruing loans and leases
Commercial real estate:
Owner occupied		—				350				4,814				5,164				—					5,164
Non-owner occupied		—				—				—				—				—					—
Land development		—				—				—				—				1,757					1,757
Construction		—				—				—				—				—					—
Multi-family		—				—				—				—				—					—
1-4 family		349				—				—				349				—					349
Commercial and industrial		86				83				9,996				10,165				8,245					18,410
Direct financing leases, net		—				—				—				—				—					—
Consumer and other:
Home equity and second mortgages		—				—				2				2				—					2
Other		—				—				170				170				12					182
Total		435				433				14,982				15,850				10,014			—		25,864
Total loans and leases
Commercial real estate:
Owner occupied		—				350				4,814				5,164				205,307					210,471
Non-owner occupied		—				—				—				—				477,740					477,740
Land development		—				—				—				—				49,000					49,000
Construction		—				—				—				—				185,347					185,347
Multi-family		—				—				—				—				195,363					195,363
1-4 family		349				—				—				349				31,307					31,656
Commercial and industrial		2,082				97				9,996				12,175				498,273					510,448
Direct financing leases, net		—				—				—				—				30,365					30,365
Consumer and other:
Home equity and second mortgages		—				—				2				2				7,511					7,513
Other		—				—				170				170				22,726					22,896
Total		$	2,431			$	447			$	14,982			$	17,860			$	1,702,939				$	1,720,799
Percent of portfolio		0.14		%		0.03		%		0.87		%		1.04		%		98.96		%			100.00		%

		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		%

Schedule of Financing Receivables, Non Accrual Status

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

		June 30, 2019				December 31, 2018
		(In Thousands)
Non-accrual loans and leases
Commercial real estate:
Commercial real estate — owner occupied		$	5,164			$	5,663
Commercial real estate — non-owner occupied		—				31
Land development		1,757				2,213
Construction		—				—
Multi-family		—				—
1-4 family		349				—
Total non-accrual commercial real estate		7,270				7,907
Commercial and industrial		18,410				17,104
Direct financing leases, net		—				—
Consumer and other:
Home equity and second mortgages		2				—
Other		182				290
Total non-accrual consumer and other loans		184				290
Total non-accrual loans and leases		25,864				25,301
Foreclosed properties, net		2,660				2,547
Total non-performing assets		28,524				27,848
Performing troubled debt restructurings		151				180
Total impaired assets		$	28,675			$	28,028

		June 30, 2019			December 31, 2018
Total non-accrual loans and leases to gross loans and leases		1.50	%		1.56	%
Total non-performing assets to total gross loans and leases plus foreclosed properties, net		1.66			1.72
Total non-performing assets to total assets		1.38			1.42
Allowance for loan and lease losses to gross loans and leases		1.15			1.26
Allowance for loan and lease losses to non-accrual loans and leases		76.64			80.73

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 Three Months Ended June 30,											For the Six Months Ended June 30,
		2019
		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)
Commercial and industrial		9			$	5,281			$	5,281			13			$	7,359			$	7,284

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 Six Months Ended June 30, 2019
		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		$	773			$	773				$	—			$	4,579				$	38				$	355			$	(317	)
Non-owner occupied		—				—					—				116					1					—				1
Land development		1,757				6,054					—				2,072					30					6				24
Construction		—				—					—				—					—					—				—
Multi-family		—				—					—				—					—					—				—
1-4 family		500				506					—				228					8					33				(25		)
Commercial and industrial		4,822				5,986					—				13,094					367					308				59
Direct financing leases, net		—				—					—				—					—					—				—
Consumer and other:
Home equity and second mortgages		2				2					—				—					—					7				(7		)
Other		170				836					—				210					25					—				25
Total		8,024				14,157					—				20,299					469					709				(240		)
With impairment reserve recorded:
Commercial real estate:
Owner occupied		4,391				5,750					809				705					214					—				214
Non-owner occupied		—				—					—				—					—					—				—
Land development		—				—			—		—				—			—		—			—		—				—
Construction		—				—			—		—				—			—		—			—		—				—
Multi-family		—				—					—				—					—					—				—
1-4 family		—				—					—				—					—					—				—
Commercial and industrial		13,588				14,246					3,184				3,489					728					—				728
Direct financing leases, net		—				—					—				—					—					—				—
Consumer and other:
Home equity and second mortgages		—				—					—				—					—					—				—
Other		12				12					12				15					—					—				—
Total		17,991				20,008					4,005				4,209					942					—				942
Total:
Commercial real estate:
Owner occupied		5,164				6,523					809				5,284					252					355				(103		)
Non-owner occupied		—				—					—				116					1					—				1
Land development		1,757				6,054					—				2,072					30					6				24
Construction		—				—					—				—					—					—				—
Multi-family		—				—					—				—					—					—				—
1-4 family		500				506					—				228					8					33				(25		)
Commercial and industrial		18,410				20,232					3,184				16,583					1,095					308				787
Direct financing leases, net		—				—					—				—					—					—				—
Consumer and other:
Home equity and second mortgages		2				2					—				—					—					7				(7		)
Other		182				848					12				225					25					—				25
Grand total		$	26,015			$	34,165				$	4,005			$	24,508				$	1,411				$	709			$	702

(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, 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.

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 June 30, 2019
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Beginning balance		$	11,205			$	8,485			$	759			$	20,449
Charge-offs		—				(13		)		(2		)		(15		)
Recoveries		72				72				25				169
Net recoveries		72				59				23				154
Provision for loan and lease losses		(8		)		(652		)		(124		)		(784		)
Ending balance		$	11,269			$	7,892			$	658			$	19,819

		As of and for the Three Months Ended June 30, 2018
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Beginning balance		$	9,990			$	8,151			$	497			$	18,638
Charge-offs		(121		)		(168		)		(17		)		(306		)
Recoveries		2				17				2				21
Net charge-offs		(119		)		(151		)		(15		)		(285		)
Provision for loan and lease losses		1,276				1,237				66				2,579
Ending balance		$	11,147			$	9,237			$	548			$	20,932

		As of and for the Six Months Ended June 30, 2019
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Beginning balance		$	11,662			$	8,079			$	684			$	20,425
Charge-offs		—				(61		)		(2		)		(63		)
Recoveries		73				92				28				193
Net recoveries		73				31				26				130
Provision for loan and lease losses		(466		)		(218		)		(52		)		(736		)
Ending balance		$	11,269			$	7,892			$	658			$	19,819

		As of and for the Six Months Ended June 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		(2,296		)		(657		)		(37		)		(2,990		)
Recoveries		15				19				71				105
Net (charge-offs) recoveries		(2,281		)		(638		)		34				(2,885		)
Provision for loan and lease losses		3,297				1,650				107				5,054
Ending balance		$	11,147			$	9,237			$	548			$	20,932

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 June 30, 2019
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Allowance for loan and lease losses:
Collectively evaluated for impairment		$	10,460			$	4,708			$	646			$	15,814
Individually evaluated for impairment		809				3,184				12				4,005
Loans acquired with deteriorated credit quality		—				—				—				—
Total		$	11,269			$	7,892			$	658			$	19,819
Loans and lease receivables:
Collectively evaluated for impairment		$	1,142,156			$	522,403			$	30,225			$	1,694,784
Individually evaluated for impairment		7,342				18,409				184				25,935
Loans acquired with deteriorated credit quality		79				1				—				80
Total		$	1,149,577			$	540,813			$	30,409			$	1,720,799

		As of 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

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