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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, 2022

Receivables [Abstract]

Loan Composition Schedule

Loan and lease receivables consist of the following:

						September 30, 2022						December 31, 2021
						(In Thousands)
Commercial real estate:
Commercial real estate — owner occupied						$	265,989					$	235,589
Commercial real estate — non-owner occupied						657,975						661,423
Land development						49,458						42,792
Construction						162,051						179,841
Multi-family						332,782						320,072
1-4 family						16,678						14,911
Total commercial real estate						1,484,933						1,454,628
Commercial and industrial						788,983						730,819
Direct financing leases, net						11,109						15,743
Consumer and other:
Home equity and second mortgages						5,413						4,223
Other						40,710						35,518
Total consumer and other						46,123						39,741
Total gross loans and leases receivable						2,331,148						2,240,931
Less:
Allowance for loan and lease losses						24,143						24,336
Deferred loan fees						448						1,523
Loans and leases receivable, net						$	2,306,557					$	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:

						September 30, 2022						December 31, 2021
						(In Thousands)
SBA 7(a) loans						$	34,723					$	33,223
SBA 504 loans						26,279						41,394
SBA Express loans and lines of credit						231						387
SBA PPP loans						2,376						27,854
Total SBA loans						$	63,609					$	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:

						September 30, 2022
						Category
						I						II						III						IV						Total
						(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied						$	248,115					$	4,830					$	13,044					$	—					$	265,989
Commercial real estate — non-owner occupied						602,701						28,347						26,927						—						657,975
Land development						49,341						117						—						—						49,458
Construction						151,169						—						10,882						—						162,051
Multi-family						324,731						8,051						—						—						332,782
1-4 family						15,336						1,310						—						32						16,678
Total commercial real estate						1,391,393						42,655						50,853						32						1,484,933
Commercial and industrial						744,625						8,737						31,897						3,724						788,983
Direct financing leases, net						9,167						415						1,466						61						11,109
Consumer and other:
Home equity and second mortgages						4,173						1,198						42						—						5,413
Other						40,710						—						—						—						40,710
Total consumer and other						44,883						1,198						42						—						46,123
Total gross loans and leases receivable						$	2,190,068					$	53,005					$	84,258					$	3,817					$	2,331,148
Category as a % of total portfolio						93.96		%				2.27		%				3.61		%				0.16		%				100.00		%

						December 31, 2021
						Category
						I						II						III						IV						Total
						(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied						$	218,965					$	5,495					$	10,781					$	348					$	235,589
Commercial real estate — non-owner occupied						599,089						30,363						31,971						—						661,423
Land development						42,291						501						—						—						42,792
Construction						140,181						9,077						30,583						—						179,841
Multi-family						300,589						8,217						11,266						—						320,072
1-4 family						14,012						158						402						339						14,911
Total commercial real estate						1,315,127						53,811						85,003						687						1,454,628
Commercial and industrial						686,123						5,943						32,964						5,789						730,819
Direct financing leases, net						10,892						105						4,647						99						15,743
Consumer and other:
Home equity and second mortgages						3,925						231						67						—						4,223
Other						35,385						133						—						—						35,518
Total consumer and other						39,310						364						67						—						39,741
Total gross loans and leases receivable						$	2,051,452					$	60,223					$	122,681					$	6,575					$	2,240,931
Category as a % of total portfolio						91.55		%				2.69		%				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:

						September 30, 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						$	—					$	—					$	—					$	—					$	265,989					$	265,989
Non-owner occupied						—						—						—						—						657,975						657,975
Land development						—						—						—						—						49,458						49,458
Construction						—						—						—						—						162,051						162,051
Multi-family						—						—						—						—						332,782						332,782
1-4 family						—						—						—						—						16,646						16,646
Commercial and industrial						1,031						597						—						1,628						783,803						785,431
Direct financing leases, net						27						—						—						27						11,021						11,048
Consumer and other:
Home equity and second mortgages						—						—						—						—						5,413						5,413
Other						—						—						—						—						40,710						40,710
Total						1,058						597						—						1,655						2,325,848						2,327,503
Non-accruing loans and leases
Commercial real estate:
Owner occupied						—						—						—						—						—						—
Non-owner occupied						—						—						—						—						—						—
Land development						—						—						—						—						—						—
Construction						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—
1-4 family						—						—						—						—						32						32
Commercial and industrial						663						398						1,820						2,881						671						3,552
Direct financing leases, net						—						—						61						61						—						61
Consumer and other:
Home equity and second mortgages						—						—						—						—						—						—
Other						—						—						—						—						—						—
Total						663						398						1,881						2,942						703						3,645
Total loans and leases
Commercial real estate:
Owner occupied						—						—						—						—						265,989						265,989
Non-owner occupied						—						—						—						—						657,975						657,975
Land development						—						—						—						—						49,458						49,458
Construction						—						—						—						—						162,051						162,051
Multi-family						—						—						—						—						332,782						332,782
1-4 family						—						—						—						—						16,678						16,678
Commercial and industrial						1,694						995						1,820						4,509						784,474						788,983
Direct financing leases, net						27						—						61						88						11,021						11,109
Consumer and other:
Home equity and second mortgages						—						—						—						—						5,413						5,413
Other						—						—						—						—						40,710						40,710
Total						$	1,721					$	995					$	1,881					$	4,597					$	2,326,551					$	2,331,148
Percent of portfolio						0.07		%				0.04		%				0.08		%				0.19		%				99.81		%				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:

						September 30, 2022						December 31, 2021
						(In Thousands)
Non-accrual loans and leases
Commercial real estate:
Commercial real estate — owner occupied						$	—					$	348
Commercial real estate — non-owner occupied						—						—
Land development						—						—
Construction						—						—
Multi-family						—						—
1-4 family						32						339
Total non-accrual commercial real estate						32						687
Commercial and industrial						3,552						5,572
Direct financing leases, net						61						99
Consumer and other:
Home equity and second mortgages						—						—
Other						—						—
Total non-accrual consumer and other loans						—						—
Total non-accrual loans and leases						3,645						6,358
Foreclosed properties, net						151						164
Total non-performing assets						3,796						6,522
Performing troubled debt restructurings						172						217
Total impaired assets						$	3,968					$	6,739

						September 30, 2022						December 31, 2021
Total non-accrual loans and leases to gross loans and leases						0.16		%				0.28		%
Total non-performing assets to total gross loans and leases plus foreclosed properties, net						0.16						0.29
Total non-performing assets to total assets						0.13						0.25
Allowance for loan and lease losses to gross loans and leases						1.04						1.09
Allowance for loan and lease losses to non-accrual loans and leases						662.36						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 and nine months ended September 30, 2021:

						For the Three Months Ended September 30,																		For the Nine Months Ended September 30,
						2021
						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						1						$	73					$	70					2						$	129					$	121

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 Nine Months Ended September 30, 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						$	—					$	—					$	—					$	241					$	14					$	756					$	(742)
Non-owner occupied						—						—						—						—						—						1						(1)
Land development						—						—						—						—						—						—						—
Construction						—						—						—						—						—						47						(47)
Multi-family						—						—						—						—						—						—						—
1-4 family						32						37						—						139						7						35						(28)
Commercial and industrial						996						1,097						—						3,460						192						214						(22)
Direct financing leases, net						—						—						—						13						—						2						(2)
Consumer and other:
Home equity and second mortgages						—						—						—						—						—						—						—
Other						—						—						—						—						—						—						—
Total						1,028						1,134						—						3,853						213						1,055						(842)
With impairment reserve recorded:
Commercial real estate:
Owner occupied						—						—						—						—						—						—						—
Non-owner occupied						—						—						—						—						—						—						—
Land development						—						—						—						—						—						—						—
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						—						—						—						—						—						—						—
Commercial and industrial						2,728						2,729						1,647						1,625						97						2						95
Direct financing leases, net						61						61						54						54						2						—						2
Consumer and other:
Home equity and second mortgages						—						—						—						—						—						—						—
Other						—						—						—						—						—						—						—
Total						2,789						2,790						1,701						1,679						99						2						97
Total:
Commercial real estate:
Owner occupied						—						—						—						241						14						756						(742)
Non-owner occupied						—						—						—						—						—						1						(1)
Land development						—						—						—						—						—						—						—
Construction						—						—						—						—						—						47						(47)
Multi-family						—						—						—						—						—						—						—
1-4 family						32						37						—						139						7						35						(28)
Commercial and industrial						3,724						3,826						1,647						5,085						289						216						73
Direct financing leases, net						61						61						54						67						2						2						—
Consumer and other:
Home equity and second mortgages						—						—						—						—						—						—						—
Other						—						—						—						—						—						—						—
Grand total						$	3,817					$	3,924					$	1,701					$	5,532					$	312					$	1,057					$	(745)

(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 September 30, 2022
						Commercial Real Estate						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Beginning balance						$	13,410					$	9,866					$	828					$	24,104
Charge-offs						—						(33)						(21)						(54)
Recoveries						23						50						8						81
Net recoveries (charge-offs)						23						17						(13)						27
Provision for loan and lease losses						(492)						629						(125)						12
Ending balance						$	12,941					$	10,512					$	690					$	24,143

						As of and for the Three Months Ended September 30, 2021
						Commercial Real Estate						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Beginning balance						$	16,876					$	7,881					$	918					$	25,675
Charge-offs						(7)						(356)						(1)						(364)
Recoveries						1,501						128						5						1,634
Net recoveries (charge-offs)						1,494						(228)						4						1,270
Provision for loan and lease losses						(2,736)						563						(96)						(2,269)
Ending balance						$	15,634					$	8,216					$	826					$	24,676

						As of and for the Nine Months Ended September 30, 2022
						Commercial Real Estate						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Beginning balance						$	15,110					$	8,413					$	813					$	24,336
Charge-offs						—						(140)						(21)						(161)
Recoveries						4,259						251						27						4,537
Net recoveries						4,259						111						6						4,376
Provision for loan and lease losses						(6,428)						1,988						(129)						(4,569)
Ending balance						$	12,941					$	10,512					$	690					$	24,143

						As of and for the Nine Months Ended September 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						(256)						(3,121)						(25)						(3,402)
Recoveries						3,804						1,041						7						4,852
Net recoveries (charge-offs)						3,548						(2,080)						(18)						1,450
Provision for loan and lease losses						(5,071)						(297)						73						(5,295)
Ending balance						$	15,634					$	8,216					$	826					$	24,676

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, 2022
						Commercial Real Estate						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Allowance for loan and lease losses:
Collectively evaluated for impairment						$	12,941					$	8,811					$	690					$	22,442
Individually evaluated for impairment						—						1,701						—						1,701
Total						$	12,941					$	10,512					$	690					$	24,143
Loans and lease receivables:
Collectively evaluated for impairment						$	1,484,901					$	796,307					$	46,123					$	2,327,331
Individually evaluated for impairment						32						3,785						—						3,817
Total						$	1,484,933					$	800,092					$	46,123					$	2,331,148

						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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