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

3 Months Ended

Mar. 31, 2022

Receivables [Abstract]

Loan Composition Schedule

Loan and lease receivables consist of the following:

						March 31, 2022						December 31, 2021
						(In Thousands)
Commercial real estate:
Commercial real estate — owner occupied						$	254,237					$	235,589
Commercial real estate — non-owner occupied						656,185						661,423
Land development						40,092						42,792
Construction						200,472						179,841
Multi-family						302,494						320,072
1-4 family						16,198						14,911
Total commercial real estate						1,469,678						1,454,628
Commercial and industrial						720,695						730,819
Direct financing leases, net						14,551						15,743
Consumer and other:
Home equity and second mortgages						4,523						4,223
Other						43,066						35,518
Total consumer and other						47,589						39,741
Total gross loans and leases receivable						2,252,513						2,240,931
Less:
Allowance for loan and lease losses						23,669						24,336
Deferred loan fees						1,264						1,523
Loans and leases receivable, net						$	2,227,580					$	2,215,072

Ownership of SBA Loans

The total amount of the Corporation’s ownership of SBA loans on-balance sheet is comprised of the following:

						March 31, 2022						December 31, 2021
						(In Thousands)
SBA 7(a) loans						$	31,724					$	33,223
SBA 504 loans						42,432						41,394
SBA Express loans and lines of credit						370						387
SBA PPP loans						18,514						27,854
Total SBA loans						$	93,040					$	102,858

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:

						March 31, 2022
						Category
						I						II						III						IV						Total
						(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied						$	188,154					$	51,867					$	13,872					$	344					$	254,237
Commercial real estate — non-owner occupied						538,218						94,791						23,176						—						656,185
Land development						39,762						330						—						—						40,092
Construction						150,105						18,700						31,667						—						200,472
Multi-family						274,304						16,972						11,218						—						302,494
1-4 family						13,135						2,340						392						331						16,198
Total commercial real estate						1,203,678						185,000						80,325						675						1,469,678
Commercial and industrial						568,797						106,637						40,200						5,061						720,695
Direct financing leases, net						9,848						196						4,423						84						14,551
Consumer and other:
Home equity and second mortgages						2,668						1,566						289						—						4,523
Other						42,852						214						—						—						43,066
Total consumer and other						45,520						1,780						289						—						47,589
Total gross loans and leases receivable						$	1,827,843					$	293,613					$	125,237					$	5,820					$	2,252,513
Category as a % of total portfolio						81.15		%				13.03		%				5.56		%				0.26		%				100.00		%

						December 31, 2021
						Category
						I						II						III						IV						Total
						(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied						$	192,849					$	31,611					$	10,781					$	348					$	235,589
Commercial real estate — non-owner occupied						540,572						88,880						31,971						—						661,423
Land development						41,745						1,047						—						—						42,792
Construction						130,285						18,973						30,583						—						179,841
Multi-family						280,183						28,623						11,266						—						320,072
1-4 family						12,057						2,113						402						339						14,911
Total commercial real estate						1,197,691						171,247						85,003						687						1,454,628
Commercial and industrial						594,388						97,678						32,964						5,789						730,819
Direct financing leases, net						10,829						168						4,647						99						15,743
Consumer and other:
Home equity and second mortgages						2,473						1,683						67						—						4,223
Other						35,249						269						—						—						35,518
Total consumer and other						37,722						1,952						67						—						39,741
Total gross loans and leases receivable						$	1,840,630					$	271,045					$	122,681					$	6,575					$	2,240,931
Category as a % of total portfolio						82.14		%				12.10		%				5.47		%				0.29		%				100.00		%

Past Due Financing Receivables

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

						March 31, 2022
						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						$	—					$	—					$	—					$	—					$	253,893					$	253,893
Non-owner occupied						—						—						—						—						656,185						656,185
Land development						—						—						—						—						40,092						40,092
Construction						—						—						—						—						200,472						200,472
Multi-family						—						—						—						—						302,494						302,494
1-4 family						20						—						—						20						15,847						15,867
Commercial and industrial						836						58						—						894						714,943						715,837
Direct financing leases, net						100						—						—						100						14,367						14,467
Consumer and other:
Home equity and second mortgages						—						—						—						—						4,523						4,523
Other						—						—						—						—						43,066						43,066
Total						956						58						—						1,014						2,245,882						2,246,896
Non-accruing loans and leases
Commercial real estate:
Owner occupied						—						—						113						113						231						344
Non-owner occupied						—						—						—						—						—						—
Land development						—						—						—						—						—						—
Construction						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—
1-4 family						—						—						—						—						331						331
Commercial and industrial						134						29						1,286						1,449						3,409						4,858
Direct financing leases, net						—						—						84						84						—						84
Consumer and other:
Home equity and second mortgages						—						—						—						—						—						—
Other						—						—						—						—						—						—
Total						134						29						1,483						1,646						3,971						5,617
Total loans and leases
Commercial real estate:
Owner occupied						—						—						113						113						254,124						254,237
Non-owner occupied						—						—						—						—						656,185						656,185
Land development						—						—						—						—						40,092						40,092
Construction						—						—						—						—						200,472						200,472
Multi-family						—						—						—						—						302,494						302,494
1-4 family						20						—						—						20						16,178						16,198
Commercial and industrial						970						87						1,286						2,343						718,352						720,695
Direct financing leases, net						100						—						84						184						14,367						14,551
Consumer and other:
Home equity and second mortgages						—						—						—						—						4,523						4,523
Other						—						—						—						—						43,066						43,066
Total						$	1,090					$	87					$	1,483					$	2,660					$	2,249,853					$	2,252,513
Percent of portfolio						0.05		%				0.01		%				0.06		%				0.12		%				99.88		%				100.00		%

						December 31, 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						$	420					$	—					$	—					$	420					$	234,821					$	235,241
Non-owner occupied						—						—						—						—						661,423						661,423
Land development						—						—						—						—						42,792						42,792
Construction						394						—						—						394						179,447						179,841
Multi-family						—						—						—						—						320,072						320,072
1-4 family						100						—						—						100						14,472						14,572
Commercial and industrial						907						536						—						1,443						723,804						725,247
Direct financing leases, net						281						14						—						295						15,349						15,644
Consumer and other:
Home equity and second mortgages						—						—						—						—						4,223						4,223
Other						—						—						—						—						35,518						35,518
Total						2,102						550						—						2,652						2,231,921						2,234,573
Non-accruing loans and leases
Commercial real estate:
Owner occupied						—						—						113						113						235						348
Non-owner occupied						—						—						—						—						—						—
Land development						—						—						—						—						—						—
Construction						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—
1-4 family						—						—						—						—						339						339
Commercial and industrial						23						36						1,445						1,504						4,068						5,572
Direct financing leases, net						—						—						84						84						15						99
Consumer and other:
Home equity and second mortgages						—						—						—						—						—						—
Other						—						—						—						—						—						—
Total						23						36						1,642						1,701						4,657						6,358
Total loans and leases
Commercial real estate:
Owner occupied						420						—						113						533						235,056						235,589
Non-owner occupied						—						—						—						—						661,423						661,423
Land development						—						—						—						—						42,792						42,792
Construction						394						—						—						394						179,447						179,841
Multi-family						—						—						—						—						320,072						320,072
1-4 family						100						—						—						100						14,811						14,911
Commercial and industrial						930						572						1,445						2,947						727,872						730,819
Direct financing leases, net						281						14						84						379						15,364						15,743
Consumer and other:
Home equity and second mortgages						—						—						—						—						4,223						4,223
Other						—						—						—						—						35,518						35,518
Total						$	2,125					$	586					$	1,642					$	4,353					$	2,236,578					$	2,240,931
Percent of portfolio						0.09		%				0.03		%				0.07		%				0.19		%				99.81		%				100.00		%

Schedule of Financing Receivables, Non Accrual Status

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

						March 31, 2022						December 31, 2021
						(In Thousands)
Non-accrual loans and leases
Commercial real estate:
Commercial real estate — owner occupied						$	344					$	348
Commercial real estate — non-owner occupied						—						—
Land development						—						—
Construction						—						—
Multi-family						—						—
1-4 family						331						339
Total non-accrual commercial real estate						675						687
Commercial and industrial						4,858						5,572
Direct financing leases, net						84						99
Consumer and other:
Home equity and second mortgages						—						—
Other						—						—
Total non-accrual consumer and other loans						—						—
Total non-accrual loans and leases						5,617						6,358
Foreclosed properties, net						117						164
Total non-performing assets						5,734						6,522
Performing troubled debt restructurings						203						217
Total impaired assets						$	5,937					$	6,739

						March 31, 2022						December 31, 2021
Total non-accrual loans and leases to gross loans and leases						0.25		%				0.28		%
Total non-performing assets to total gross loans and leases plus foreclosed properties, net						0.25						0.29
Total non-performing assets to total assets						0.21						0.25
Allowance for loan and lease losses to gross loans and leases						1.05						1.09
Allowance for loan and lease losses to non-accrual loans and leases						421.38						382.76

Troubled Debt Restructurings on Financing Receivables

The following table provides the number of loans modified as a TDR and the pre- and post-modification recorded investment by class of receivable:

												For the Three Months Ended March 31,
												2021
																								Number of Loans						Pre-Modification Recorded Investment						Post-Modification Recorded Investment
																					(Dollars in Thousands)
Commercial and industrial																								1						$	56					$	46

Impaired Financing Receivables

The following represents additional information regarding the Corporation’s impaired loans and leases, including performing TDRs, by class:

						As of and for the Three Months Ended March 31, 2022
						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						$	344					$	382					$	—					$	346					$	6					$	—					$	6
Non-owner occupied						—						—						—						—						—						—						—
Land development						—						—						—						—						—						—						—
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						331						336						—						335						5						6						(1)
Commercial and industrial						3,609						3,709						—						4,546						68						21						47
Direct financing leases, net						—						—						—						16						—						1						(1)
Consumer and other:
Home equity and second mortgages						—						—						—						—						—						—						—
Other						—						—						—						—						—						—						—
Total						4,284						4,427						—						5,243						79						28						51
With impairment reserve recorded:
Commercial real estate:
Owner occupied						—						—						—						—						—						—						—
Non-owner occupied						—						—						—						—						—						—						—
Land development						—						—						—						—						—						—						—
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						—						—						—						—						—						—						—
Commercial and industrial						1,452						1,452						1,141						1,084						25						—						25
Direct financing leases, net						84						84						84						73						1						—						1
Consumer and other:
Home equity and second mortgages						—						—						—						—						—						—						—
Other						—						—						—						—						—						—						—
Total						1,536						1,536						1,225						1,157						26						—						26
Total:
Commercial real estate:
Owner occupied						344						382						—						346						6						—						6
Non-owner occupied						—						—						—						—						—						—						—
Land development						—						—						—						—						—						—						—
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						331						336						—						335						5						6						(1)
Commercial and industrial						5,061						5,161						1,141						5,630						93						21						72
Direct financing leases, net						84						84						84						89						1						1						—
Consumer and other:
Home equity and second mortgages						—						—						—						—						—						—						—
Other						—						—						—						—						—						—						—
Grand total						$	5,820					$	5,963					$	1,225					$	6,400					$	105					$	28					$	77

(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, 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						$	348					$	386					$	—					$	2,217					$	145					$	218					$	(73)
Non-owner occupied						—						—						—						2,281						233						16						217
Land development						—						—						—						7						—						—						—
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						339						344						—						285						60						24						36
Commercial and industrial						3,717						3,819						—						7,914						522						179						343
Direct financing leases, net						15						15						—						2						1						—						1
Consumer and other:
Home equity and second mortgages						—						—						—						40						7						9						(2)
Other						—						—						—						8						23						—						23
Total						4,419						4,564						—						12,754						991						446						545
With impairment reserve recorded:
Commercial real estate:
Owner occupied						—						—						—						—						—						—						—
Non-owner occupied						—						—						—						—						—						—						—
Land development						—						—						—						—						—						—						—
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						—						—						—						—						—						—						—
Commercial and industrial						2,072						2,072						1,439						1,456						109						8						101
Direct financing leases, net						84						84						66						50						4						—						4
Consumer and other:
Home equity and second mortgages						—						—						—						—						—						—						—
Other						—						—						—						—						—						—						—
Total						2,156						2,156						1,505						1,506						113						8						105
Total:
Commercial real estate:
Owner occupied						348						386						—						2,217						145						218						(73)
Non-owner occupied						—						—						—						2,281						233						16						217
Land development						—						—						—						7						—						—						—
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						339						344						—						285						60						24						36
Commercial and industrial						5,789						5,891						1,439						9,370						631						187						444
Direct financing leases, net						99						99						66						52						5						—						5
Consumer and other:
Home equity and second mortgages						—						—						—						40						7						9						(2)
Other						—						—						—						8						23						—						23
Grand total						$	6,575					$	6,720					$	1,505					$	14,260					$	1,104					$	454					$	650

(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 March 31, 2022
						Commercial Real Estate						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Beginning balance						$	15,110					$	8,413					$	813					$	24,336
Charge-offs						—						(22)						—						(22)
Recoveries						116						84						10						210
Net recoveries (charge-offs)						116						62						10						188
Provision for loan and lease losses						(1,461)						437						169						(855)
Ending balance						$	13,765					$	8,912					$	992					$	23,669

						As of and for the Three Months Ended March 31, 2021
						Commercial Real Estate						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Beginning balance						$	17,157					$	10,593					$	771					$	28,521
Charge-offs						—						(144)						—						(144)
Recoveries						2,219						453						1						2,673
Net (charge-offs) recoveries						2,219						309						1						2,529
Provision for loan and lease losses						(931)						(1,358)						221						(2,068)
Ending balance						$	18,445					$	9,544					$	993					$	28,982

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 March 31, 2022
						Commercial Real Estate						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Allowance for loan and lease losses:
Collectively evaluated for impairment						$	13,765					$	7,687					$	992					$	22,444
Individually evaluated for impairment						—						1,225						—						1,225
Total						$	13,765					$	8,912					$	992					$	23,669
Loans and lease receivables:
Collectively evaluated for impairment						$	1,469,003					$	730,101					$	47,589					$	2,246,693
Individually evaluated for impairment						675						5,145						—						5,820
Total						$	1,469,678					$	735,246					$	47,589					$	2,252,513

						As of December 31, 2021
						Commercial Real Estate						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Allowance for loan and lease losses:
Collectively evaluated for impairment						$	15,110					$	6,908					$	813					$	22,831
Individually evaluated for impairment						—						1,505						—						1,505
Total						$	15,110					$	8,413					$	813					$	24,336
Loans and lease receivables:
Collectively evaluated for impairment						$	1,453,941					$	740,674					$	39,741					$	2,234,356
Individually evaluated for impairment						687						5,888						—						6,575
Total						$	1,454,628					$	746,562					$	39,741					$	2,240,931

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Ownership of SBA Loans [Table Text Block]

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Tabular disclosure of allowance for credit loss on financing receivable.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447

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X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447

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-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524

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X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
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X

- Definition

Tabular disclosure of aging analysis for financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447

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-Publisher FASB
-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
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-Section 55
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X

- References

No definition available.

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- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
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X

- Definition

Tabular disclosure of allowance for credit loss of financing receivable, classified as current.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (c)
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-Publisher FASB
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-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
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- Definition

Tabular disclosure of financing receivable on nonaccrual status.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919258-210447

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X

- Definition

Tabular disclosure of financing receivable modified as troubled debt restructuring.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953676-111524

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-SubTopic 10
-Section 50
-Paragraph 34
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