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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, 2020

Receivables [Abstract]

Loan Composition Schedule

Loan and lease receivables consist of the following:

						September 30, 2020						December 31, 2019
						(In Thousands)
Commercial real estate:
Commercial real estate — owner occupied						$	240,706					$	226,614
Commercial real estate — non-owner occupied						565,781						516,652
Land development						50,864						51,097
Construction						142,726						109,057
Multi-family						287,583						217,322
1-4 family						38,857						33,359
Total commercial real estate						1,326,517						1,154,101
Commercial and industrial						790,349						503,402
Direct financing leases, net						24,743						28,203
Consumer and other:
Home equity and second mortgages						7,106						7,006
Other						29,341						22,664
Total consumer and other						36,447						29,670
Total gross loans and leases receivable						2,178,056						1,715,376
Less:
Allowance for loan and lease losses						30,817						19,520
Deferred loan fees						7,757						741
Loans and leases receivable, net						$	2,139,482					$	1,695,115

Ownership of SBA Loans

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

						September 30, 2020						December 31, 2019
						(In Thousands)
SBA 7(a) loans						$	41,380					$	40,402
SBA 504 loans						24,833						20,592
SBA Express loans and lines of credit						1,591						1,781
SBA PPP loans						332,342						—
Total SBA loans						$	400,146					$	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:

						September 30, 2020
						Category
						I						II						III						IV						Total
						(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied						$	173,645					$	34,561					$	24,559					$	7,941					$	240,706
Commercial real estate — non-owner occupied						459,399						79,260						21,309						5,813						565,781
Land development						48,660						1,314						—						890						50,864
Construction						113,476						19,928						9,322						—						142,726
Multi-family						253,849						33,734						—						—						287,583
1-4 family						35,446						1,681						1,350						380						38,857
Total commercial real estate						1,084,475						170,478						56,540						15,024						1,326,517
Commercial and industrial						658,865						51,665						59,126						20,693						790,349
Direct financing leases, net						17,962						289						6,141						351						24,743
Consumer and other:
Home equity and second mortgages						6,389						598						119						—						7,106
Other						29,127						185						—						29						29,341
Total consumer and other						35,516						783						119						29						36,447
Total gross loans and leases receivable						$	1,796,818					$	223,215					$	121,926					$	36,097					$	2,178,056
Category as a % of total portfolio						82.49		%				10.25		%				5.60		%				1.66		%				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:

						September 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						$	—					$	—					$	—					$	—					$	232,765					$	232,765
Non-owner occupied						—						—						—						—						559,968						559,968
Land development						—						—						—						—						49,974						49,974
Construction						—						—						—						—						142,726						142,726
Multi-family						—						—						—						—						287,583						287,583
1-4 family						47						—						—						47						38,477						38,524
Commercial and industrial						1,491						530						—						2,021						767,635						769,656
Direct financing leases, net						—						—						—						—						24,392						24,392
Consumer and other:
Home equity and second mortgages						—						—						—						—						7,106						7,106
Other						—						—						—						—						29,312						29,312
Total						1,538						530						—						2,068						2,139,938						2,142,006
Non-accruing loans and leases
Commercial real estate:
Owner occupied						—						272						—						272						7,669						7,941
Non-owner occupied						—						—						—						—						5,813						5,813
Land development						—						—						—						—						890						890
Construction						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—
1-4 family						—						—						333						333						—						333
Commercial and industrial						86						545						7,039						7,670						13,023						20,693
Direct financing leases, net						—						—						—						—						351						351
Consumer and other:
Home equity and second mortgages						—						—						—						—						—						—
Other						—						—						29						29						—						29
Total						86						817						7,401						8,304						27,746						36,050
Total loans and leases
Commercial real estate:
Owner occupied						—						272						—						272						240,434						240,706
Non-owner occupied						—						—						—						—						565,781						565,781
Land development						—						—						—						—						50,864						50,864
Construction						—						—						—						—						142,726						142,726
Multi-family						—						—						—						—						287,583						287,583
1-4 family						47						—						333						380						38,477						38,857
Commercial and industrial						1,577						1,075						7,039						9,691						780,658						790,349
Direct financing leases, net						—						—						—						—						24,743						24,743
Consumer and other:
Home equity and second mortgages						—						—						—						—						7,106						7,106
Other						—						—						29						29						29,312						29,341
Total						$	1,624					$	1,347					$	7,401					$	10,372					$	2,167,684					$	2,178,056
Percent of portfolio						0.07		%				0.06		%				0.35		%				0.48		%				99.52		%				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:

						September 30, 2020						December 31, 2019
						(In Thousands)
Non-accrual loans and leases
Commercial real estate:
Commercial real estate — owner occupied						$	7,941					$	4,032
Commercial real estate — non-owner occupied						5,813						—
Land development						890						1,526
Construction						—						—
Multi-family						—						—
1-4 family						333						333
Total non-accrual commercial real estate						14,977						5,891
Commercial and industrial						20,693						14,575
Direct financing leases, net						351						—
Consumer and other:
Home equity and second mortgages						—						—
Other						29						147
Total non-accrual consumer and other loans						29						147
Total non-accrual loans and leases						36,050						20,613
Foreclosed properties, net						613						2,919
Total non-performing assets						36,663						23,532
Performing troubled debt restructurings						47						140
Total impaired assets						$	36,710					$	23,672

						September 30, 2020						December 31, 2019
Total non-accrual loans and leases to gross loans and leases						1.66		%				1.20		%
Total non-performing assets to total gross loans and leases plus foreclosed properties, net						1.68						1.37
Total non-performing assets to total assets						1.41						1.12
Allowance for loan and lease losses to gross loans and leases						1.41						1.14
Allowance for loan and lease losses to non-accrual loans and leases						85.48						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 September 30,																														For the Nine Months Ended September 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						—						—						—						3						6,007						5,589
Total						—						$	—					$	—					5						$	6,306					$	5,861

						For the Three Months Ended September 30,																														For the Nine Months Ended September 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 real estate:
Commercial real estate — owner occupied						2						$	3,774					$	3,741					2						$	3,774					$	3,741
Commercial and industrial						2						2,804						2,804						16						13,412						13,023
Total						4						$	6,578					$	6,545					18						$	17,186					$	16,764

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, 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						$	4,471					$	4,498					$	—					$	3,092					$	149					$	72					$	77
Non-owner occupied						—						—						—						35						—						—						—
Land development						890						5,187						—						1,295						19						—						19
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						380						385						—						416						30						79						(49)
Commercial and industrial						9,787						12,300						—						10,620						813						316						497
Direct financing leases, net						—						—						—						—						—						—						—
Consumer and other:
Home equity and second mortgages						—						—						—						—						—						—						—
Other						29						695						—						106						32						—						32
Total						15,557						23,065						—						15,564						1,043						467						576
With impairment reserve recorded:
Commercial real estate:
Owner occupied						3,470						4,829						2,974						3,534						297						—						297
Non-owner occupied						5,813						5,813						2,768						21						399						—						399
Land development						—						—			—			—						—			—			—			—			—						—
Construction						—						—			—			—						—			—			—			—			—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						—						—						—						—						—						—						—
Commercial and industrial						10,906						12,228						2,981						5,724						308						—						308
Direct financing leases, net						351						351						175						56						2						—						2
Consumer and other:
Home equity and second mortgages						—						—						—						—						—						—						—
Other						—						—						—						—						—						—						—
Total						20,540						23,221						8,898						9,335						1,006						—						1,006
Total:
Commercial real estate:
Owner occupied						7,941						9,327						2,974						6,626						446						72						374
Non-owner occupied						5,813						5,813						2,768						56						399						—						399
Land development						890						5,187						—						1,295						19						—						19
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						380						385						—						416						30						79						(49)
Commercial and industrial						20,693						24,528						2,981						16,344						1,121						316						805
Direct financing leases, net						351						351						175						56						2						—						2
Consumer and other:
Home equity and second mortgages						—						—						—						—						—						—						—
Other						29						695						—						106						32						—						32
Grand total						$	36,097					$	46,286					$	8,898					$	24,899					$	2,049					$	467					$	1,582

(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 September 30, 2020
						Commercial Real Estate						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Beginning balance						$	16,438					$	10,179					$	847					$	27,464
Charge-offs						—						(505)						—						(505)
Recoveries						—						21						2						23
Net charge-offs						—						(484)						2						(482)
Provision for loan and lease losses						3,742						127						(34)						3,835
Ending balance						$	20,180					$	9,822					$	815					$	30,817

						As of and for the Three Months Ended September 30, 2019
						Commercial Real Estate						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Beginning balance						$	11,269					$	7,892					$	658					$	19,819
Charge-offs						—						(1,097)						(2)						(1,099)
Recoveries						1						99						1						101
Net recoveries						1						(998)						(1)						(998)
Provision for loan and lease losses						(132)						1,517						(36)						1,349
Ending balance						$	11,138					$	8,411					$	621					$	20,170

						As of and for the Nine Months Ended September 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)						(1,414)						(13)						(1,454)
Recoveries						3						259						2						264
Net charge-offs						(24)						(1,155)						(11)						(1,190)
Provision for loan and lease losses						9,352						2,899						236						12,487
Ending balance						$	20,180					$	9,822					$	815					$	30,817

						As of and for the Nine Months Ended September 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						—						(1,158)						(4)						(1,162)
Recoveries						74						191						29						294
Net recoveries						74						(967)						25						(868)
Provision for loan and lease losses						(598)						1,299						(88)						613
Ending balance						$	11,138					$	8,411					$	621					$	20,170

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, 2020
						Commercial Real Estate						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Allowance for loan and lease losses:
Collectively evaluated for impairment						$	14,438					$	6,666					$	815					$	21,919
Individually evaluated for impairment						5,742						3,156						—						8,898
Total						$	20,180					$	9,822					$	815					$	30,817
Loans and lease receivables:
Collectively evaluated for impairment						$	1,311,493					$	794,048					$	36,418					$	2,141,959
Individually evaluated for impairment						15,024						21,044						29						36,097
Total						$	1,326,517					$	815,092					$	36,447					$	2,178,056

						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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