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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, 2020

Receivables [Abstract]

Loan Composition Schedule

Loan and lease receivables consist of the following:

		June 30, 2020				December 31, 2019
		(In Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	229,994			$	226,614
Commercial real estate — non-owner occupied		533,211				516,652
Land development		44,299				51,097
Construction		133,375				109,057
Multi-family		244,496				217,322
1-4 family		36,823				33,359
Total commercial real estate		1,222,198				1,154,101
Commercial and industrial		781,239				503,402
Direct financing leases, net		25,525				28,203
Consumer and other:
Home equity and second mortgages		6,706				7,006
Other		29,737				22,664
Total consumer and other		36,443				29,670
Total gross loans and leases receivable		2,065,405				1,715,376
Less:
Allowance for loan and lease losses		27,464				19,520
Deferred loan fees		8,542				741
Loans and leases receivable, net		$	2,029,399			$	1,695,115

Ownership of SBA Loans

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

		June 30, 2020				December 31, 2019
		(In Thousands)
SBA 7(a) loans		$	40,815			$	40,402
SBA 504 loans		23,479				20,592
SBA Express loans and lines of credit		1,549				1,781
SBA PPP loans		327,932				—
Total SBA loans		$	393,775			$	62,775

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, 2020
		Category
		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	170,546			$	26,515			$	25,430			$	7,503			$	229,994
Commercial real estate — non-owner occupied		458,069				55,494				19,648				—				533,211
Land development		42,922				328				—				1,049				44,299
Construction		122,392				10,983				—				—				133,375
Multi-family		220,688				23,808				—				—				244,496
1-4 family		32,687				1,682				2,072				382				36,823
Total commercial real estate		1,047,304				118,810				47,150				8,934				1,222,198
Commercial and industrial		658,377				41,156				66,672				15,034				781,239
Direct financing leases, net		18,661				214				6,601				49				25,525
Consumer and other:
Home equity and second mortgages		5,969				602				135				—				6,706
Other		29,425				185				—				127				29,737
Total consumer and other		35,394				787				135				127				36,443
Total gross loans and leases receivable		$	1,759,736			$	160,967			$	120,558			$	24,144			$	2,065,405
Category as a % of total portfolio		85.20		%		7.79		%		5.84		%		1.17		%		100.00		%

		December 31, 2019
		Category
		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	187,728			$	18,455			$	16,399			$	4,032			$	226,614
Commercial real estate — non-owner occupied		459,821				55,524				1,307				—				516,652
Land development		49,132				439				—				1,526				51,097
Construction		108,959				—				98				—				109,057
Multi-family		205,750				11,572				—				—				217,322
1-4 family		29,284				1,843				1,759				473				33,359
Total commercial real estate		1,040,674				87,833				19,563				6,031				1,154,101
Commercial and industrial		398,445				34,478				55,904				14,575				503,402
Direct financing leases, net		21,282				579				6,342				—				28,203
Consumer and other:
Home equity and second mortgages		6,307				610				89				—				7,006
Other		22,517				—				—				147				22,664
Total consumer and other		28,824				610				89				147				29,670
Total gross loans and leases receivable		$	1,489,225			$	123,500			$	81,898			$	20,753			$	1,715,376
Category as a % of total portfolio		86.82		%		7.20		%		4.77		%		1.21		%		100.00		%

Past Due Financing Receivables

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

		June 30, 2020
		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		$	—			$	—			$	—			$	—			$	222,491			$	222,491
Non-owner occupied		—				—				—				—				533,211				533,211
Land development		—				—				—				—				43,250				43,250
Construction		—				—				—				—				133,375				133,375
Multi-family		—				—				—				—				244,496				244,496
1-4 family		—				—				—				—				36,490				36,490
Commercial and industrial		5,965				1,320				—				7,285				758,920				766,205
Direct financing leases, net		—				—				—				—				25,476				25,476
Consumer and other:
Home equity and second mortgages		—				—				—				—				6,706				6,706
Other		—				—				—				—				29,610				29,610
Total		5,965				1,320				—				7,285				2,034,025				2,041,310
Non-accruing loans and leases
Commercial real estate:
Owner occupied		—				—				3,550				3,550				3,953				7,503
Non-owner occupied		—				—				—				—				—				—
Land development		—				—				—				—				1,049				1,049
Construction		—				—				—				—				—				—
Multi-family		—				—				—				—				—				—
1-4 family		—				—				333				333				—				333
Commercial and industrial		76				283				7,416				7,775				7,259				15,034
Direct financing leases, net		—				—				—				—				49				49
Consumer and other:
Home equity and second mortgages		—				—				—				—				—				—
Other		—				—				127				127				—				127
Total		76				283				11,426				11,785				12,310				24,095
Total loans and leases
Commercial real estate:
Owner occupied		—				—				3,550				3,550				226,444				229,994
Non-owner occupied		—				—				—				—				533,211				533,211
Land development		—				—				—				—				44,299				44,299
Construction		—				—				—				—				133,375				133,375
Multi-family		—				—				—				—				244,496				244,496
1-4 family		—				—				333				333				36,490				36,823
Commercial and industrial		6,041				1,603				7,416				15,060				766,179				781,239
Direct financing leases, net		—				—				—				—				25,525				25,525
Consumer and other:
Home equity and second mortgages		—				—				—				—				6,706				6,706
Other		—				—				127				127				29,610				29,737
Total		$	6,041			$	1,603			$	11,426			$	19,070			$	2,046,335			$	2,065,405
Percent of portfolio		0.29		%		0.08		%		0.55		%		0.92		%		99.08		%		100.00		%

		December 31, 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		$	—			$	—			$	—			$	—			$	222,582			$	222,582
Non-owner occupied		—				—				—				—				516,652				516,652
Land development		—				990				—				990				48,581				49,571
Construction		309				—				—				309				108,748				109,057
Multi-family		—				—				—				—				217,322				217,322
1-4 family		—				—				—				—				33,026				33,026
Commercial and industrial		2,707				52				—				2,759				486,068				488,827
Direct financing leases, net		—				—				—				—				28,203				28,203
Consumer and other:
Home equity and second mortgages		—				—				—				—				7,006				7,006
Other		—				—				—				—				22,517				22,517
Total		3,016				1,042				—				4,058				1,690,705				1,694,763
Non-accruing loans and leases
Commercial real estate:
Owner occupied		—				—				342				342				3,690				4,032
Non-owner occupied		—				—				—				—				—				—
Land development		—				—				—				—				1,526				1,526
Construction		—				—				—				—				—				—
Multi-family		—				—				—				—				—				—
1-4 family		—				333				—				333				—				333
Commercial and industrial		4,368				2,717				3,123				10,208				4,367				14,575
Direct financing leases, net		—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				—				—				—
Other		—				—				147				147				—				147
Total		4,368				3,050				3,612				11,030				9,583				20,613
Total loans and leases
Commercial real estate:
Owner occupied		—				—				342				342				226,272				226,614
Non-owner occupied		—				—				—				—				516,652				516,652
Land development		—				990				—				990				50,107				51,097
Construction		309				—				—				309				108,748				109,057
Multi-family		—				—				—				—				217,322				217,322
1-4 family		—				333				—				333				33,026				33,359
Commercial and industrial		7,075				2,769				3,123				12,967				490,435				503,402
Direct financing leases, net		—				—				—				—				28,203				28,203
Consumer and other:
Home equity and second mortgages		—				—				—				—				7,006				7,006
Other		—				—				147				147				22,517				22,664
Total		$	7,384			$	4,092			$	3,612			$	15,088			$	1,700,288			$	1,715,376
Percent of portfolio		0.43		%		0.24		%		0.21		%		0.88		%		99.12		%		100.00		%

Schedule of Financing Receivables, Non Accrual Status

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

		June 30, 2020				December 31, 2019
		(In Thousands)
Non-accrual loans and leases
Commercial real estate:
Commercial real estate — owner occupied		$	7,503			$	4,032
Commercial real estate — non-owner occupied		—				—
Land development		1,049				1,526
Construction		—				—
Multi-family		—				—
1-4 family		333				333
Total non-accrual commercial real estate		8,885				5,891
Commercial and industrial		15,034				14,575
Direct financing leases, net		49				—
Consumer and other:
Home equity and second mortgages		—				—
Other		127				147
Total non-accrual consumer and other loans		127				147
Total non-accrual loans and leases		24,095				20,613
Foreclosed properties, net		1,389				2,919
Total non-performing assets		25,484				23,532
Performing troubled debt restructurings		49				140
Total impaired assets		$	25,533			$	23,672

		June 30, 2020			December 31, 2019
Total non-accrual loans and leases to gross loans and leases		1.17	%		1.20	%
Total non-performing assets to total gross loans and leases plus foreclosed properties, net		1.23			1.37
Total non-performing assets to total assets		1.03			1.12
Allowance for loan and lease losses to gross loans and leases		1.33			1.14
Allowance for loan and lease losses to non-accrual loans and leases		113.98			94.70

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,
		2020
		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 real estate:
Commercial real estate — owner occupied		—			$	—			$	—			2			$	299			$	272
Commercial and industrial		1			4,986				4,986				3			6,007				5,756
Total		1			$	4,986			$	4,986			5			$	6,306			$	6,028

		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, 2020
		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		$	3,856			$	3,856				$	—			$	4,577				$	86				$	72			$	14
Non-owner occupied		—				—					—				53					—					—				—
Land development		1,049				5,346					—				1,442					19					—				19
Construction		—				—					—				—					—					—				—
Multi-family		—				—					—				—					—					—				—
1-4 family		382				387					—				433					21					70				(49		)
Commercial and industrial		5,328				7,273					—				14,291					550					316				234
Direct financing leases, net		—				—					—				4					—					—				—
Consumer and other:
Home equity and second mortgages		—				—					—				—					—					—				—
Other		127				794					—				137					22					—				22
Total		10,742				17,656					—				20,937					698					458				240
With impairment reserve recorded:
Commercial real estate:
Owner occupied		3,647				5,034					3,052				1,469					201					—				201
Non-owner occupied		—				—					—				—					—					—				—
Land development		—				—			—		—				—			—		—			—		—				—
Construction		—				—			—		—				—			—		—			—		—				—
Multi-family		—				—					—				—					—					—				—
1-4 family		—				—					—				—					—					—				—
Commercial and industrial		9,706				11,154					2,847				1,437					213					—				213
Direct financing leases, net		49				49					25				4					2					—				2
Consumer and other:
Home equity and second mortgages		—				—					—				—					—					—				—
Other		—				—					—				—					—					—				—
Total		13,402				16,237					5,924				2,910					416					—				416
Total:
Commercial real estate:
Owner occupied		7,503				8,890					3,052				6,046					287					72				215
Non-owner occupied		—				—					—				53					—					—				—
Land development		1,049				5,346					—				1,442					19					—				19
Construction		—				—					—				—					—					—				—
Multi-family		—				—					—				—					—					—				—
1-4 family		382				387					—				433					21					70				(49		)
Commercial and industrial		15,034				18,427					2,847				15,728					763					316				447
Direct financing leases, net		49				49					25				8					2					—				2
Consumer and other:
Home equity and second mortgages		—				—					—				—					—					—				—
Other		127				794					—				137					22					—				22
Grand total		$	24,144			$	33,893				$	5,924			$	23,847				$	1,114				$	458			$	656

(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, 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		$	387			$	387			$	—			$	3,285			$	64			$	355			$	(291	)
Non-owner occupied		—				—				—				58				1				—				1
Land development		1,526				5,823				—				1,843				52				6				46
Construction		—				—				—				—				—				—				—
Multi-family		—				—				—				—				—				—				—
1-4 family		473				478				—				356				19				46				(27		)
Commercial and industrial		4,779				6,549				—				14,479				1,073				379				694
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				—				—				7				(7		)
Other		147				813				—				191				48				—				48
Total		7,312				14,050				—				20,212				1,257				793				464
With impairment reserve recorded:
Commercial real estate:
Owner occupied		3,645				5,004				1,082				1,511				414				—				414
Non-owner occupied		—				—				—				—				—				—				—
Land development		—				—				—				—				—				—				—
Construction		—				—				—				—				—				—				—
Multi-family		—				—				—				—				—				—				—
1-4 family		—				—				—				—				—				—				—
Commercial and industrial		9,796				11,179				2,283				2,367				1,022				—				1,022
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				—				—				—				—
Other		—				—				—				—				—				—				—
Total		13,441				16,183				3,365				3,878				1,436				—				1,436
Total:
Commercial real estate:
Owner occupied		4,032				5,391				1,082				4,796				478				355				123
Non-owner occupied		—				—				—				58				1				—				1
Land development		1,526				5,823				—				1,843				52				6				46
Construction		—				—				—				—				—				—				—
Multi-family		—				—				—				—				—				—				—
1-4 family		473				478				—				356				19				46				(27		)
Commercial and industrial		14,575				17,728				2,283				16,846				2,095				379				1,716
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				—				—				7				(7		)
Other		147				813				—				191				48				—				48
Grand total		$	20,753			$	30,233			$	3,365			$	24,090			$	2,693			$	793			$	1,900

(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, 2020
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Beginning balance		$	12,597			$	9,322			$	829			$	22,748
Charge-offs		(27		)		(784		)		(6		)		(817		)
Recoveries		2				62				—				64
Net charge-offs		(25		)		(722		)		(6		)		(753		)
Provision for loan and lease losses		3,866				1,579				24				5,469
Ending balance		$	16,438			$	10,179			$	847			$	27,464

		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 Six Months Ended June 30, 2020
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Beginning balance		$	10,852			$	8,078			$	590			$	19,520
Charge-offs		(27		)		(909		)		(12		)		(948		)
Recoveries		3				238				—				241
Net charge-offs		(24		)		(671		)		(12		)		(707		)
Provision for loan and lease losses		5,610				2,772				269				8,651
Ending balance		$	16,438			$	10,179			$	847			$	27,464

		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

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, 2020
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Allowance for loan and lease losses:
Collectively evaluated for impairment		$	13,386			$	7,307			$	847			$	21,540
Individually evaluated for impairment		3,052				2,872				—				5,924
Total		$	16,438			$	10,179			$	847			$	27,464
Loans and lease receivables:
Collectively evaluated for impairment		$	1,213,264			$	791,681			$	36,316			$	2,041,261
Individually evaluated for impairment		8,934				15,083				127				24,144
Total		$	1,222,198			$	806,764			$	36,443			$	2,065,405

		As of December 31, 2019
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Allowance for loan and lease losses:
Collectively evaluated for impairment		$	9,770			$	5,795			$	590			$	16,155
Individually evaluated for impairment		1,082				2,283				—				3,365
Total		$	10,852			$	8,078			$	590			$	19,520
Loans and lease receivables:
Collectively evaluated for impairment		$	1,148,070			$	517,030			$	29,523			$	1,694,623
Individually evaluated for impairment		6,031				14,575				147				20,753
Total		$	1,154,101			$	531,605			$	29,670			$	1,715,376

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