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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, 2021

Receivables [Abstract]

Loan Composition Schedule

Loan and lease receivables consist of the following:

						June 30, 2021						December 31, 2020
						(In Thousands)
Commercial real estate:
Commercial real estate — owner occupied						$	253,600					$	253,882
Commercial real estate — non-owner occupied						614,289						564,532
Land development						45,056						49,839
Construction						139,943						141,043
Multi-family						319,351						311,556
1-4 family						19,769						38,284
Total commercial real estate						1,392,008						1,359,136
Commercial and industrial						695,442						732,318
Direct financing leases						18,142						22,331
Consumer and other:
Home equity and second mortgages						5,740						7,833
Other						36,567						28,897
Total consumer and other						42,307						36,730
Total gross loans and leases receivable						2,147,899						2,150,515
Less:
Allowance for loan and lease losses						25,675						28,521
Deferred loan fees						4,338						4,545
Loans and leases receivable, net						$	2,117,886					$	2,117,449

Ownership of SBA Loans

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

						June 30, 2021						December 31, 2020
						(In Thousands)
SBA 7(a) loans						$	28,367					$	36,266
SBA 504 loans						33,547						26,327
SBA Express loans and lines of credit						765						1,251
SBA PPP loans						123,838						228,870
Total SBA loans						$	186,517					$	292,714

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, 2021
						Category
						I						II						III						IV						Total
						(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied						$	209,728					$	24,892					$	16,855					$	2,125					$	253,600
Commercial real estate — non-owner occupied						501,162						73,182						36,947						2,998						614,289
Land development						44,304						752						—						—						45,056
Construction						92,465						15,954						31,524						—						139,943
Multi-family						287,944						31,407						—						—						319,351
1-4 family						18,440						636						649						44						19,769
Total commercial real estate						1,154,043						146,823						85,975						5,167						1,392,008
Commercial and industrial						612,572						31,714						44,940						6,216						695,442
Direct financing leases, net						12,469						555						5,069						49						18,142
Consumer and other:
Home equity and second mortgages						5,630						—						75						35						5,740
Other						36,402						154						—						11						36,567
Total consumer and other						42,032						154						75						46						42,307
Total gross loans and leases receivable						$	1,821,116					$	179,246					$	136,059					$	11,478					$	2,147,899
Category as a % of total portfolio						84.79		%				8.35		%				6.33		%				0.53		%				100.00		%

						December 31, 2020
						Category
						I						II						III						IV						Total
						(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied						$	185,943					$	34,917					$	27,593					$	5,429					$	253,882
Commercial real estate — non-owner occupied						432,053						90,942						37,754						3,783						564,532
Land development						47,777						987						185						890						49,839
Construction						104,083						26,444						10,516						—						141,043
Multi-family						278,145						23,386						10,025						—						311,556
1-4 family						35,053						620						2,315						296						38,284
Total commercial real estate						1,083,054						177,296						88,388						10,398						1,359,136
Commercial and industrial						623,346						27,201						65,616						16,155						732,318
Direct financing leases, net						15,597						730						5,955						49						22,331
Consumer and other:
Home equity and second mortgages						7,206						496						91						40						7,833
Other						28,701						175						—						21						28,897
Total consumer and other						35,907						671						91						61						36,730
Total gross loans and leases receivable						$	1,757,904					$	205,898					$	160,050					$	26,663					$	2,150,515
Category as a % of total portfolio						81.75		%				9.57		%				7.44		%				1.24		%				100.00		%

Past Due Financing Receivables

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

						June 30, 2021
						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						$	—					$	—					$	—					$	—					$	251,475					$	251,475
Non-owner occupied						—						—						—						—						611,291						611,291
Land development						—						—						—						—						45,056						45,056
Construction						—						—						—						—						139,943						139,943
Multi-family						—						—						—						—						319,351						319,351
1-4 family						354						—						—						354						19,371						19,725
Commercial and industrial						268						68						—						336						688,946						689,282
Direct financing leases, net						—						—						—						—						18,093						18,093
Consumer and other:
Home equity and second mortgages						—						—						—						—						5,705						5,705
Other						—						—						—						—						36,556						36,556
Total						622						68						—						690						2,135,787						2,136,477
Non-accruing loans and leases
Commercial real estate:
Owner occupied						—						—						268						268						1,857						2,125
Non-owner occupied						—						—						—						—						2,998						2,998
Land development						—						—						—						—						—						—
Construction						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—
1-4 family						—						—						44						44						—						44
Commercial and industrial						53						75						1,800						1,928						4,232						6,160
Direct financing leases, net						—						—						—						—						49						49
Consumer and other:
Home equity and second mortgages						—						—						—						—						35						35
Other						—						—						11						11						—						11
Total						53						75						2,123						2,251						9,171						11,422
Total loans and leases
Commercial real estate:
Owner occupied						—						—						268						268						253,332						253,600
Non-owner occupied						—						—						—						—						614,289						614,289
Land development						—						—						—						—						45,056						45,056
Construction						—						—						—						—						139,943						139,943
Multi-family						—						—						—						—						319,351						319,351
1-4 family						354						—						44						398						19,371						19,769
Commercial and industrial						321						143						1,800						2,264						693,178						695,442
Direct financing leases, net						—						—						—						—						18,142						18,142
Consumer and other:
Home equity and second mortgages						—						—						—						—						5,740						5,740
Other						—						—						11						11						36,556						36,567
Total						$	675					$	143					$	2,123					$	2,941					$	2,144,958					$	2,147,899
Percent of portfolio						0.03		%				0.01		%				0.10		%				0.14		%				99.86		%				100.00		%

						December 31, 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						$	—					$	—					$	—					$	—					$	248,453					$	248,453
Non-owner occupied						—						—						—						—						560,749						560,749
Land development						7,784						—						—						7,784						41,165						48,949
Construction						—						—						—						—						141,043						141,043
Multi-family						—						—						—						—						311,556						311,556
1-4 family						—						46						—						46						37,988						38,034
Commercial and industrial						663						111						—						774						715,389						716,163
Direct financing leases, net						—						—						—						—						22,282						22,282
Consumer and other:
Home equity and second mortgages						—						—						—						—						7,793						7,793
Other						—						—						—						—						28,876						28,876
Total						8,447						157						—						8,604						2,115,294						2,123,898
Non-accruing loans and leases
Commercial real estate:
Owner occupied						—						—						272						272						5,157						5,429
Non-owner occupied						—						—						3,783						3,783						—						3,783
Land development						890						—						—						890						—						890
Construction						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—
1-4 family						—						—						—						—						250						250
Commercial and industrial						103						342						7,557						8,002						8,153						16,155
Direct financing leases, net						—						—						—						—						49						49
Consumer and other:
Home equity and second mortgages						—						—						—						—						40						40
Other						—						—						21						21						—						21
Total						993						342						11,633						12,968						13,649						26,617
Total loans and leases
Commercial real estate:
Owner occupied						—						—						272						272						253,610						253,882
Non-owner occupied						—						—						3,783						3,783						560,749						564,532
Land development						8,674						—						—						8,674						41,165						49,839
Construction						—						—						—						—						141,043						141,043
Multi-family						—						—						—						—						311,556						311,556
1-4 family						—						46						—						46						38,238						38,284
Commercial and industrial						766						453						7,557						8,776						723,542						732,318
Direct financing leases, net						—						—						—						—						22,331						22,331
Consumer and other:
Home equity and second mortgages						—						—						—						—						7,833						7,833
Other						—						—						21						21						28,876						28,897
Total						$	9,440					$	499					$	11,633					$	21,572					$	2,128,943					$	2,150,515
Percent of portfolio						0.44		%				0.02		%				0.54		%				1.00		%				99.00		%				100.00		%

Schedule of Financing Receivables, Non Accrual Status

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

						June 30, 2021						December 31, 2020
						(In Thousands)
Non-accrual loans and leases
Commercial real estate:
Commercial real estate — owner occupied						$	2,125					$	5,429
Commercial real estate — non-owner occupied						2,998						3,783
Land development						—						890
Construction						—						—
Multi-family						—						—
1-4 family						44						250
Total non-accrual commercial real estate						5,167						10,352
Commercial and industrial						6,160						16,155
Direct financing leases, net						49						49
Consumer and other:
Home equity and second mortgages						35						40
Other						11						21
Total non-accrual consumer and other loans						46						61
Total non-accrual loans and leases						11,422						26,617
Foreclosed properties, net						179						34
Total non-performing assets						11,601						26,651
Performing troubled debt restructurings						56						46
Total impaired assets						$	11,657					$	26,697

						June 30, 2021						December 31, 2020
Total non-accrual loans and leases to gross loans and leases						0.53		%				1.24		%
Total non-performing assets to total gross loans and leases plus foreclosed properties, net						0.54						1.24
Total non-performing assets to total assets						0.40						1.04
Allowance for loan and lease losses to gross loans and leases						1.20						1.33
Allowance for loan and lease losses to non-accrual loans and leases						224.79						107.15

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

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, 2021
						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						$	1,026					$	1,026					$	—					$	2,159					$	100					$	—					$	100
Non-owner occupied						2,998						5,778						—						3,114						265						15						250
Land development						—						—						—						15						—						—						—
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						44						49						—						276						46						13						33
Commercial and industrial						3,834						4,216						—						11,071						388						110						278
Direct financing leases, net						—						—						—						—						—						—						—
Consumer and other:
Home equity and second mortgages						35						35						—						79						10						7						3
Other						11						678						—						16						18						—						18
Total						7,948						11,782						—						16,730						827						145						682
With impairment reserve recorded:
Commercial real estate:
Owner occupied						1,099						1,129						432						1,048						124						7						117
Non-owner occupied						—						—						—						—						—						—						—
Land development						—						—						—						—						—						—						—
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						—						—						—						—						—						—						—
Commercial and industrial						2,382						2,382						1,540						1,593						129						1						128
Direct financing leases, net						49						49						49						49						1						—						1
Consumer and other:
Home equity and second mortgages						—						—						—						—						—						—						—
Other						—						—						—						—						—						—						—
Total						3,530						3,560						2,021						2,690						254						8						246
Total:
Commercial real estate:
Owner occupied						2,125						2,155						432						3,207						224						7						217
Non-owner occupied						2,998						5,778						—						3,114						265						15						250
Land development						—						—						—						15						—						—						—
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						44						49						—						276						46						13						33
Commercial and industrial						6,216						6,598						1,540						12,664						517						111						406
Direct financing leases, net						49						49						49						49						1						—						1
Consumer and other:
Home equity and second mortgages						35						35						—						79						10						7						3
Other						11						678						—						16						18						—						18
Grand total						$	11,478					$	15,342					$	2,021					$	19,420					$	1,081					$	153					$	928

(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, 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						$	4,338					$	4,365					$	—					$	4,565					$	291					$	72					$	219
Non-owner occupied						3,783						6,563						—						1,519						486						—						486
Land development						890						5,187						—						1,192						14						—						14
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						46						51						—						307						31						141						(110)
Commercial and industrial						9,888						12,337						—						13,951						1,219						423						796
Direct financing leases, net						—						—						—						89						—						—						—
Consumer and other:
Home equity and second mortgages						—						—						—						1						—						—						—
Other						21						688						—						85						41						—						41
Total						18,966						29,191						—						21,709						2,082						636						1,446
With impairment reserve recorded:
Commercial real estate:
Owner occupied						1,091						4,792						471						2,349						384						—						384
Non-owner occupied						—						—						—						—						—						—						—
Land development						—						—						—						—						—						—						—
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						250						250						29						21						—						—						—
Commercial and industrial						6,267						6,972						3,125						3,585						324						—						324
Direct financing leases, net						49						49						49						39						3						—						3
Consumer and other:
Home equity and second mortgages						40						40						7						—						1						—						1
Other						—						—						—						—						—						—						—
Total						7,697						12,103						3,681						5,994						712						—						712
Total:
Commercial real estate:
Owner occupied						5,429						9,157						471						6,914						675						72						603
Non-owner occupied						3,783						6,563						—						1,519						486						—						486
Land development						890						5,187						—						1,192						14						—						14
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						296						301						29						328						31						141						(110)
Commercial and industrial						16,155						19,309						3,125						17,536						1,543						423						1,120
Direct financing leases, net						49						49						49						128						3						—						3
Consumer and other:
Home equity and second mortgages						40						40						7						1						1						—						1
Other						21						688						—						85						41						—						41
Grand total						$	26,663					$	41,294					$	3,681					$	27,703					$	2,794					$	636					$	2,158

(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, 2021
						Commercial Real Estate						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Beginning balance						$	18,445					$	9,544					$	993					$	28,982
Charge-offs						(249)						(2,621)						(24)						(2,894)
Recoveries						84						460						1						545
Net charge-offs						(165)						(2,161)						(23)						(2,349)
Provision for loan and lease losses						(1,404)						498						(52)						(958)
Ending balance						$	16,876					$	7,881					$	918					$	25,675

						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 Six Months Ended June 30, 2021
						Commercial Real Estate						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Beginning balance						$	17,157					$	10,593					$	771					$	28,521
Charge-offs						(249)						(2,765)						(24)						(3,038)
Recoveries						2,303						913						2						3,218
Net recoveries (charge-offs)						2,054						(1,852)						(22)						180
Provision for loan and lease losses						(2,335)						(860)						169						(3,026)
Ending balance						$	16,876					$	7,881					$	918					$	25,675

						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

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, 2021
						Commercial Real Estate						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Allowance for loan and lease losses:
Collectively evaluated for impairment						$	16,444					$	6,292					$	918					$	23,654
Individually evaluated for impairment						432						1,589						—						2,021
Total						$	16,876					$	7,881					$	918					$	25,675
Loans and lease receivables:
Collectively evaluated for impairment						$	1,386,842					$	707,319					$	42,260					$	2,136,421
Individually evaluated for impairment						5,167						6,265						47						11,479
Total						$	1,392,009					$	713,584					$	42,307					$	2,147,900

						As of December 31, 2020
						Commercial Real Estate						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Allowance for loan and lease losses:
Collectively evaluated for impairment						$	16,657					$	7,419					$	764					$	24,840
Individually evaluated for impairment						500						3,174						7						3,681
Total						$	17,157					$	10,593					$	771					$	28,521
Loans and lease receivables:
Collectively evaluated for impairment						$	1,348,738					$	738,445					$	36,669					$	2,123,852
Individually evaluated for impairment						10,398						16,204						61						26,663
Total						$	1,359,136					$	754,649					$	36,730					$	2,150,515

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