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

12 Months Ended

Dec. 31, 2023

Receivables [Abstract]

Loan Composition Schedule

Loan and leases receivable consist of the following:

						December 31, 2023						December 31, 2022
						(In Thousands)
Commercial real estate:
Commercial real estate — owner occupied						$	256,479					$	268,354
Commercial real estate — non-owner occupied						773,494						687,091
Construction						193,080						218,751
Multi-family						450,529						350,026
1-4 family						26,289						17,728
Total commercial real estate						1,699,871						1,541,950
Commercial and industrial						1,105,835						853,327
Consumer and other						44,312						47,938
Total gross loans and leases receivable						2,850,018						2,443,215
Less:
Allowance for loan losses						31,275						24,230
Deferred loan fees and costs, net						(243)						149
Loans and leases receivable, net						$	2,818,986					$	2,418,836

Schedule of Related Party Transactions

Certain of the Corporation’s executive officers, directors, and their related interests are loan clients of the Bank. These loans to related parties are summarized below:

						December 31, 2023						December 31, 2022
						(In Thousands)
Balance at beginning of year						$	224					$	1,288
New loans						349						656
Repayments						(310)						(1,560)
Change due to status of executive officers and directors						—						(160)
Balance at end of year						$	263					$	224

Net Investment In Direct Financing Leases

The Corporation’s net investment in direct financing leases consists of the following:

						December 31, 2023						December 31, 2022
						(In Thousands)
Minimum lease payments receivable						$	9,660					$	10,673
Estimated unguaranteed residual values in leased property						1,468						2,776
Unearned lease and residual income						(1,362)						(1,300)
Investment in commercial direct financing leases						$	9,766					$	12,149

Sales-type and Direct Financing Leases, Lease Receivable, Maturity

Future aggregate maturities of minimum lease payments to be received are as follows:

(In Thousands)
Maturities during year ended December 31,
2024						$	3,268
2025						2,425
2026						1,788
2027						1,301
2028						626
Thereafter						252
						$	9,660

Financing Receivable by Credit Quality Indicators

The following tables illustrate ending balances of the Corporation’s loan and lease portfolio, including non-performing loans by class of receivable, and considering certain credit quality indicators:

December 31, 2023						Term Loans Amortized Cost Basis by Origination Year
(In Thousands)						2023						2022						2021						2020						2019						Prior						Revolving Loans Amortized Cost Basis						Total
Commercial real estate — owner occupied
Category
I						$	31,637					$	43,156					$	38,803					$	44,704					$	22,078					$	72,774					$	451					$	253,603
II						—						—						—						260						—						—						—						260
III						—						—						—						—						—						2,616						—						2,616
IV						—						—						—						—						—						—						—						—
Total						$	31,637					$	43,156					$	38,803					$	44,964					$	22,078					$	75,390					$	451					$	256,479
Commercial real estate — non-owner occupied
Category
I						$	71,857					$	76,689					$	72,660					$	78,212					$	66,262					$	314,970					$	32,478					$	713,128
II						—						—						2,302						2,252						19,838						16,274						—						40,666
III						—						—						—						—						—						19,700						—						19,700
IV						—						—						—						—						—						—						—						—
Total						$	71,857					$	76,689					$	74,962					$	80,464					$	86,100					$	350,944					$	32,478					$	773,494
Construction
Category
I						$	63,660					$	83,161					$	8,542					$	744					$	433					$	6,528					$	15,011					$	178,079
II						—						—						9,289						5,712						—						—						—						15,001
III						—						—						—						—						—						—						—						—
IV						—						—						—						—						—						—						—						—
Total						$	63,660					$	83,161					$	17,831					$	6,456					$	433					$	6,528					$	15,011					$	193,080

December 31, 2023						Term Loans Amortized Cost Basis by Origination Year
(In Thousands)						2023						2022						2021						2020						2019						Prior						Revolving Loans Amortized Cost Basis						Total
Multi-family
Category
I						$	84,932					$	41,068					$	70,054					$	113,294					$	22,925					$	115,243					$	3,013					$	450,529
II						—						—						—						—						—						—						—						—
III						—						—						—						—						—						—						—						—
IV						—						—						—						—						—						—						—						—
Total						$	84,932					$	41,068					$	70,054					$	113,294					$	22,925					$	115,243					$	3,013					$	450,529
1-4 family
Category
I						$	4,242					$	7,684					$	2,672					$	2,359					$	443					$	2,805					$	6,062					$	26,267
II						—						—						—						—						—						—						—						—
III						—						—						—						—						—						—						—						—
IV						—						—						—						—						—						22						—						22
Total						$	4,242					$	7,684					$	2,672					$	2,359					$	443					$	2,827					$	6,062					$	26,289
Commercial and industrial
Category
I						$	302,612					$	144,167					$	85,504					$	38,164					$	20,151					$	26,490					$	415,301					$	1,032,389
II						1,496						5,280						785						353						94						219						5,706						13,933
III						1,093						7,168						1,882						5,919						3,861						3,957						15,058						38,938
IV						1,482						6,519						1,319						321						133						1,644						9,157						20,575
Total						$	306,683					$	163,134					$	89,490					$	44,757					$	24,239					$	32,310					$	445,222					$	1,105,835
Consumer and other
Category
I						$	5,920					$	8,786					$	3,167					$	12,193					$	2,049					$	3,485					$	8,712					$	44,312
II						—						—						—						—						—						—						—						—
III						—						—						—						—						—						—						—						—
IV						—						—						—						—						—						—						—						—
Total						$	5,920					$	8,786					$	3,167					$	12,193					$	2,049					$	3,485					$	8,712					$	44,312
Total Loans
Category
I						$	564,860					$	404,711					$	281,402					$	289,670					$	134,341					$	542,295					$	481,028					$	2,698,307
II						1,496						5,280						12,376						8,577						19,932						16,493						5,706						69,860
III						1,093						7,168						1,882						5,919						3,861						26,273						15,058						61,254
IV						1,482						6,519						1,319						321						133						1,666						9,157						$	20,597
Total						$	568,931					$	423,678					$	296,979					$	304,487					$	158,267					$	586,727					$	510,949					$	2,850,018

December 31, 2022						Term Loans Amortized Cost Basis by Origination Year
(In Thousands)						2022						2021						2020						2019						2018						Prior						Revolving Loans Amortized Cost Basis						Total
Commercial real estate — owner occupied
Category
I						$	50,705					$	34,896					$	55,096					$	25,583					$	15,583					$	72,091					$	2,287					$	256,241
II						—						560						300						—						399						1,344						—						2,603
III						—						494						5,489						299						417						2,811						—						9,510
IV						—						—						—						—						—						—						—						—
Total						$	50,705					$	35,950					$	60,885					$	25,882					$	16,399					$	76,246					$	2,287					$	268,354
Commercial real estate — non-owner occupied
Category
I						$	88,752					$	74,615					$	60,216					$	64,847					$	84,053					$	232,405					$	25,508					$	630,396
II						—						—						—						15,099						11,390						7,534						—						34,023
III						—						—						3,891						—						—						18,566						215						22,672
IV						—						—						—						—						—						—						—						—
Total						$	88,752					$	74,615					$	64,107					$	79,946					$	95,443					$	258,505					$	25,723					$	687,091
Construction
Category
I						$	39,942					$	70,257					$	39,048					$	457					$	8,052					$	22,603					$	27,601					$	207,960
II						—						—						—						—						—						—						—						—
III						—						—						—						10,791						—						—						—						10,791
IV						—						—						—						—						—						—						—						—
Total						$	39,942					$	70,257					$	39,048					$	11,248					$	8,052					$	22,603					$	27,601					$	218,751
Multi-family
Category
I						$	21,698					$	46,894					$	121,199					$	23,293					$	32,611					$	93,723					$	2,612					$	342,030
II						—						—						—						—						—						7,996						—						7,996
III						—						—						—						—						—						—						—						—
IV						—						—						—						—						—						—						—						—
Total						$	21,698					$	46,894					$	121,199					$	23,293					$	32,611					$	101,719					$	2,612					$	350,026
1-4 family
Category
I						$	7,659					$	3,087					$	2,525					$	632					$	98					$	2,250					$	1,447					$	17,698
II						—						—						—						—						—						—						—						—
III						—						—						—						—						—						—						—						—
IV						—						—						—						—						—						30						—						30
Total						$	7,659					$	3,087					$	2,525					$	632					$	98					$	2,280					$	1,447					$	17,728

December 31, 2022						Term Loans Amortized Cost Basis by Origination Year
(In Thousands)						2022						2021						2020						2019						2018						Prior						Revolving Loans Amortized Cost Basis						Total
Commercial and industrial
Category
I						$	199,293					$	109,901					$	56,590					$	30,000					$	13,838					$	19,367					$	364,817					$	793,806
II						5,499						801						3,021						1,108						92						239						9,846						20,606
III						1,809						5,607						6,691						6,699						133						5,451						8,896						35,286
IV						601						1,015						589						446						102						876						—						3,629
Total						$	207,202					$	117,324					$	66,891					$	38,253					$	14,165					$	25,933					$	383,559					$	853,327
Consumer and other
Category
I						$	11,086					$	3,556					$	13,870					$	2,433					$	2,600					$	4,193					$	10,200					$	47,938
II						—						—						—						—						—						—						—						—
III						—						—						—						—						—						—						—						—
IV						—						—						—						—						—						—						—						—
Total						$	11,086					$	3,556					$	13,870					$	2,433					$	2,600					$	4,193					$	10,200					$	47,938
Total Loans
Category
I						$	419,135					$	343,206					$	348,544					$	147,245					$	156,835					$	446,632					$	434,472					$	2,296,069
II						5,499						1,361						3,321						16,207						11,881						17,113						9,846						65,228
III						1,809						6,101						16,071						17,789						550						26,828						9,111						78,259
IV						601						1,015						589						446						102						906						—						3,659
Total						$	427,044					$	351,683					$	368,525					$	181,687					$	169,368					$	491,479					$	453,429					$	2,443,215

Past Due Financing Receivables

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

						December 31, 2023
						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)
Performing loans and leases
Commercial real estate:
Owner occupied						$	—					$	—					$	—					$	—					$	256,479					$	256,479
Non-owner occupied						—						—						—						—						773,494						773,494
Construction						—						—						—						—						193,080						193,080
Multi-family						—						—						—						—						450,529						450,529
1-4 family						—						—						—						—						26,267						26,267
Commercial and industrial						3,026						491						—						3,517						1,081,743						1,085,260
Consumer and other						—						—						—						—						44,312						44,312
Total						3,026						491						—						3,517						2,825,904						2,829,421
Non-performing loans and leases
Commercial real estate:
Owner occupied						—						—						—						—						—						—
Non-owner occupied						—						—						—						—						—						—
Construction						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—
1-4 family						—						—						—						—						22						22
Commercial and industrial						404						550						18,347						19,301						1,274						20,575
Consumer and other						—						—						—						—						—						—
Total						404						550						18,347						19,301						1,296						20,597
Total loans and leases
Commercial real estate:
Owner occupied						—						—						—						—						256,479						256,479
Non-owner occupied						—						—						—						—						773,494						773,494
Construction						—						—						—						—						193,080						193,080
Multi-family						—						—						—						—						450,529						450,529
1-4 family						—						—						—						—						26,289						26,289
Commercial and industrial						3,430						1,041						18,347						22,818						1,083,017						1,105,835
Consumer and other						—						—						—						—						44,312						44,312
Total						$	3,430					$	1,041					$	18,347					$	22,818					$	2,827,200					$	2,850,018
Percent of portfolio						0.12		%				0.04		%				0.64		%				0.80		%				99.20		%				100.00		%

						December 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)
Performing loans and leases
Commercial real estate:
Owner occupied						$	—					$	—					$	—					$	—					$	268,354					$	268,354
Non-owner occupied						215						—						—						215						686,876						687,091
Construction						—						—						—						—						218,751						218,751
Multi-family						—						—						—						—						350,026						350,026
1-4 family						—						—						—						—						17,698						17,698
Commercial and industrial						1,437						403						—						1,840						847,858						849,698
Consumer and other						—						—						—						—						47,938						47,938
Total						1,652						403						—						2,055						2,437,501						2,439,556
Non-performing loans and leases
Commercial real estate:
Owner occupied						—						—						—						—						—						—
Non-owner occupied						—						—						—						—						—						—
Construction						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—
1-4 family						—						—						—						—						30						30
Commercial and industrial						439						126						2,464						3,029						600						3,629
Consumer and other						—						—						—						—						—						—
Total						439						126						2,464						3,029						630						3,659
Total loans and leases
Commercial real estate:
Owner occupied						—						—						—						—						268,354						268,354
Non-owner occupied						215						—						—						215						686,876						687,091
Construction						—						—						—						—						218,751						218,751
Multi-family						—						—						—						—						350,026						350,026
1-4 family						—						—						—						—						17,728						17,728
Commercial and industrial						1,876						529						2,464						4,869						848,458						853,327
Consumer and other						—						—						—						—						47,938						47,938
Total						$	2,091					$	529					$	2,464					$	5,084					$	2,438,131					$	2,443,215
Percent of portfolio						0.09		%				0.02		%				0.10		%				0.21		%				99.79		%				100.00		%

Schedule of Financing Receivables, Non Accrual Status

The Corporation’s total non-performing assets consisted of the following:

						December 31, 2023						December 31, 2022
						(In Thousands)
Non-performing loans and leases
Commercial real estate:
Commercial real estate — owner occupied						$	—					$	—
Commercial real estate — non-owner occupied						—						—
Construction						—						—
Multi-family						—						—
1-4 family						22						30
Total non-performing commercial real estate						22						30
Commercial and industrial						20,575						3,629
Consumer and other						—						—
Total non-performing loans and leases						20,597						3,659
Repossessed assets, net						247						95
Total non-performing assets						$	20,844					$	3,754

						December 31, 2023						December 31, 2022
Total non-performing loans and leases to gross loans and leases						0.72		%				0.15		%
Total non-performing assets to total gross loans and leases plus repossessed assets, net						0.73						0.15
Total non-performing assets to total assets						0.59						0.13
Allowance for credit losses to gross loans and leases						1.16						0.99
Allowance for credit losses to non-performing loans and leases						160.21						662.20

Impaired Financing Receivables

The following represents additional information regarding the Corporation’s non-accrual loans and leases, by portfolio segment:

						As of and for the Year Ended December 31, 2023
						Amortized Cost(1)						Unpaid Principal Balance						Individual Reserve						Average Recorded Investment(2)						Foregone Interest Income						Interest Income Recognized						Net Foregone Interest Income
						(In Thousands)
With no individual reserve recorded:
Commercial real estate:
Owner occupied						$	—					$	—					$	—					$	—					$	—					$	—					$	—
Non-owner occupied						—						—						—						—						—						—						—
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						—						—						—						4						—						23						(23)
Commercial and industrial						9,691						9,695						—						4,989						786						214						572
Consumer and other						—						—						—						—						—						—						—
Total						9,691						9,695						—						4,993						786						237						549
With individual reserve recorded:
Commercial real estate:
Owner occupied						—						—						—						—						—						—						—
Non-owner occupied						—						—						—						—						—						—						—
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						22						27						22						22						4						—						4
Commercial and industrial						10,884						10,890						5,968						5,435						641						29						612
Consumer and other						—						—						—						—						—						—						—
Total						10,906						10,917						5,990						5,457						645						29						616
Total:
Commercial real estate:
Owner occupied						—						—						—						—						—						—						—
Non-owner occupied						—						—						—						—						—						—						—
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						22						27						22						26						4						23						(19)
Commercial and industrial						20,575						20,585						5,968						10,424						1,427						243						1,184
Consumer and other						—						—						—						—						—						—						—
Grand total						$	20,597					$	20,612					$	5,990					$	10,450					$	1,431					$	266					$	1,165

(1)The amortized cost 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, 2022
						Recorded Investment(1)						Unpaid Principal Balance						Individual Reserve						Average Recorded Investment(2)						Foregone Interest Income						Interest Income Recognized						Net Foregone Interest Income
						(In Thousands)
With no individual reserve recorded:
Commercial real estate:
Owner occupied						$	—					$	—					$	—					$	180					$	14					$	759					$	(745)
Non-owner occupied						—						—						—						—						—						1						(1)
Construction						—						—						—						—						—						47						(47)
Multi-family						—						—						—						—						—						—						—
1-4 family						30						35						—						112						8						41						(33)
Commercial and industrial						1,037						1,037						—						3,153						277						587						(310)
Consumer and other						—						—						—						—						—						—						—
Total						1,067						1,072						—						3,445						299						1,435						(1,136)
With individual reserve recorded:
Commercial real estate:
Owner occupied						—						—						—						—						—						—						—
Non-owner occupied						—						—						—						—						—						—						—
Construction						—						—						—						—						—						—						—
Multi-family						—						—						—						—						—						—						—
1-4 family						—						—						—						—						—						—						—
Commercial and industrial						2,592						2,612						1,650						1,454						101						1						100
Consumer and other						—						—						—						—						—						—						—
Total						2,592						2,612						1,650						1,454						101						1						100
Total:
Commercial real estate:
Owner occupied						—						—						—						180						14						759						(745)
Non-owner occupied						—						—						—						—						—						1						(1)
Construction						—						—						—						—						—						47						(47)
Multi-family						—						—						—						—						—						—						—
1-4 family						30						35						—						112						8						41						(33)
Commercial and industrial						3,629						3,649						1,650						4,607						378						588						(210)
Consumer and other						—						—						—						—						—						—						—
Grand total						$	3,659					$	3,684					$	1,650					$	4,899					$	400					$	1,436					$	(1,036)

(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.

Summary of Allowance for Loan and Lease Loss Activity by Portfolio Segment

A summary of the activity in the allowance for credit losses by portfolio segment is as follows:

						As of and for the Year Ended December 31, 2023
						Owner Occupied						Non-Owner Occupied						Construction						Multi-Family						1-4 Family						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Beginning balance						$	1,766					$	5,108					$	1,646					$	2,634					$	207					$	12,403					$	466					$	24,230
Impact of adopting ASC 326						(204)						(242)						796						(386)						(45)						1,873						26						1,818
Charge-offs						—						—						—						—						—						(1,781)						—						(1,781)
Recoveries						9						1						—						—						40						478						20						548
Net recoveries (charge-offs)						9						1						—						—						40						(1,303)						20						(1,233)
Provision for credit losses						(31)						769						(317)						1,323						64						6,435						(61)						8,182
Ending balance						$	1,540					$	5,636					$	2,125					$	3,571					$	266					$	19,408					$	451					$	32,997
Components:
Allowance for loan losses						1,525						5,596						1,244						3,562						243						18,710						395						31,275
Allowance for unfunded credit commitments						15						40						881						9						23						698						56						1,722
Total ACL						$	1,540					$	5,636					$	2,125					$	3,571					$	266					$	19,408					$	451					$	32,997

						As of and for the Year Ended December 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						—						(958)						(21)						(979)
Recoveries						4,262						437						42						4,741
Net recoveries (charge-offs)						4,262						(521)						21						3,762
Provision for credit losses						(6,812)						3,236						(292)						(3,868)
Ending balance						$	12,560					$	11,128					$	542					$	24,230

						As of and for the Year Ended December 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						(256)						(3,227)						(25)						(3,508)
Recoveries						3,935						1,168						23						5,126
Net recoveries (charge-offs)						3,679						(2,059)						(2)						1,618
Provision for credit losses						(5,726)						(121)						44						(5,803)
Ending balance						$	15,110					$	8,413					$	813					$	24,336

Allowance for Credit Losses on Financing Receivables

The following tables provide information regarding the allowance for credit losses and balances by type of allowance methodology:

						December 31, 2023
						Owner Occupied						Non-Owner Occupied						Construction						Multi-Family						1-4 Family						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Allowance for credit losses:
Collectively evaluated for credit losses						$	1,525					$	5,596					$	1,244					$	3,562					$	221					$	12,743					$	395					$	25,286
Individually evaluated for credit loss						—						—						—						—						22						5,967						—						5,989
Total						$	1,525					$	5,596					$	1,244					$	3,562					$	243					$	18,710					$	395					$	31,275
Loans and lease receivables:
Collectively evaluated for credit losses						$	256,479					$	773,494					$	193,080					$	450,529					$	26,267					$	1,085,260					$	44,312					$	2,829,421
Individually evaluated for credit loss						—						—						—						—						22						20,575						—						20,597
Total						$	256,479					$	773,494					$	193,080					$	450,529					$	26,289					$	1,105,835					$	44,312					$	2,850,018

						December 31, 2022
						Commercial Real Estate						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Allowance for credit losses:
Collectively evaluated for credit losses						$	12,560					$	9,478					$	542					$	22,580
Individually evaluated for credit loss						—						1,650						—						1,650
Total						$	12,560					$	11,128					$	542					$	24,230
Loans and lease receivables:
Collectively evaluated for credit losses						$	1,541,920					$	849,542					$	47,938					$	2,439,400
Individually evaluated for credit loss						30						3,785						—						3,815
Total						$	1,541,950					$	853,327					$	47,938					$	2,443,215

Loans and Loan Participations Sold

The following table presents loans and loan participations sold during the year by portfolio segment:

December 31, 2023						Owner Occupied						Non-Owner Occupied						Construction						Multi-Family						1-4 Family						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Sales						$	17,390					$	—					$	75,532					$	11,382					$	—					$	39,290					$	—					$	143,594

December 31, 2022						Owner Occupied						Non-Owner Occupied						Construction						Multi-Family						1-4 Family						Commercial and Industrial						Consumer and Other						Total
						(In Thousands)
Sales						$	—					$	5,000					$	58,586					$	3,184					$	—					$	59,085					$	—					$	125,855

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