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Loans and Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2018

Receivables [Abstract]

Past Due Financing Receivables

The following table shows outstanding loans by class and payment aging as of September 30, 2018 and December 31, 2017.

Loan Aging Analysis by Loan Class
(in thousands)	Commercial and industrial			Commercial real estate, owner-occupied			Commercial real estate, investor			Construction			Home equity			Other residential 1			Installment and other consumer			Total
September 30, 2018
30-59 days past due	$	—		$	—		$	—		$	—		$	121		$	—		$	113		$	234
60-89 days past due	20			—			—			—			—			—			47			67
90 days or more past due	—			—			—			—			—			—			—			—
Total past due	20			—			—			—			121			—			160			301
Current	238,751			316,467			841,493			68,739			121,122			113,383			28,615			1,728,570
Total loans 3	$	238,771		$	316,467		$	841,493		$	68,739		$	121,243		$	113,383		$	28,775		$	1,728,871
Non-accrual loans 2	$	—		$	—		$	—		$	—		$	318		$	—		$	68		$	386
December 31, 2017
30-59 days past due	$	—		$	—		$	—		$	—		$	99		$	255		$	330		$	684
60-89 days past due	1,340			—			—			—			—			—			—			1,340
90 days or more past due	—			—			—			—			307			—			—			307
Total past due	1,340			—			—			—			406			255			330			2,331
Current	234,495			300,963			822,984			63,828			132,061			95,271			27,080			1,676,682
Total loans 3	$	235,835		$	300,963		$	822,984		$	63,828		$	132,467		$	95,526		$	27,410		$	1,679,013
Non-accrual loans 2	$	—		$	—		$	—		$	—		$	406		$	—		$	—		$	406

¹ Our residential loan portfolio does not include sub-prime loans, nor is it our practice to underwrite loans commonly referred to as "Alt-A mortgages", the characteristics of which are loans lacking full documentation, borrowers having low FICO scores or higher loan-to-value ratios.

² Includes no purchased credit impaired ("PCI") loans at September 30, 2018. Three PCI loans with unpaid balances totaling $131 thousand and no carrying values were not accreting interest at December 31, 2017. Amounts exclude accreting PCI loans totaling $2.1 million at both September 30, 2018 and December 31, 2017 as we have a reasonable expectation about future cash flows to be collected and we continue to recognize accretable yield on these loans in interest income. There were no accruing loans past due more than ninety days at September 30, 2018 or December 31, 2017.

³ Amounts include net deferred loan origination costs of $704 thousand and $818 thousand at September 30, 2018 and December 31, 2017, respectively. Amounts are also net of unaccreted purchase discounts on non-PCI loans of $922 thousand and $1.2 million at September 30, 2018 and December 31, 2017, respectively.

Financing Receivable Credit Quality Indicators

The following table represents an analysis of the carrying amount in loans, net of deferred fees and costs and purchase premiums or discounts, by internally assigned risk grades, including PCI loans, at September 30, 2018 and December 31, 2017.

Credit Risk Profile by Internally Assigned Risk Grade
(in thousands)	Commercial and industrial			Commercial real estate, owner-occupied			Commercial real estate, investor			Construction			Home equity			Other residential			Installment and other consumer			Purchased credit-impaired			Total
September 30, 2018
Pass	$	223,259		$	302,082		$	838,493		$	66,049		$	119,383		$	113,383		$	28,611		$	2,129		$	1,693,389
Special Mention	14,574			5,192			2,194			—			1,121			—			—			—			23,081
Substandard	899			7,995			—			2,690			653			—			164			—			12,401
Total loans	$	238,732		$	315,269		$	840,687		$	68,739		$	121,157		$	113,383		$	28,775		$	2,129		$	1,728,871
December 31, 2017
Pass	$	214,636		$	281,104		$	818,570		$	60,859		$	130,558		$	95,526		$	27,287		$	1,325		$	1,629,865
Special Mention	9,318			9,284			1,850			—			—			—			—			790			21,242
Substandard	11,816			9,409			1,774			2,969			1,815			—			123			—			27,906
Total loans	$	235,770		$	299,797		$	822,194		$	63,828		$	132,373		$	95,526		$	27,410		$	2,115		$	1,679,013

Troubled Debt Restructurings on Financing Receivables

The following table summarizes the carrying amount of TDR loans by loan class as of September 30, 2018 and December 31, 2017.

(in thousands)
Recorded investment in Troubled Debt Restructurings 1	September 30, 2018			December 31, 2017
Commercial and industrial	$	1,763		$	2,165
Commercial real estate, owner-occupied	6,997			6,999
Commercial real estate, investor	1,831			2,171
Construction	2,690			2,969
Home equity	251			347
Other residential	986			1,148
Installment and other consumer	695			721
Total	$	15,213		$	16,520

¹ There were two TDR loans with recorded investments totaling $68 thousand on non-accrual status at September 30, 2018 and no TDR loans on non-accrual status at December 31, 2017. Includes no acquired loans on TDR status as of September 30, 2018 and December 31, 2017.

The following table presents information for loans modified in a TDR during the presented periods, including the number of modified contracts, the recorded investment in the loans prior to modification, and the recorded investment in the loans at period end after being restructured. The table excludes fully charged-off TDR loans and loans modified in a TDR and subsequently paid-off during the years presented.

(dollars in thousands)	Number of Contracts Modified		Pre-Modification Outstanding Recorded Investment			Post-Modification Outstanding Recorded Investment			Post-Modification Outstanding Recorded Investment at Period End
TDRs during the three months ended September 30, 2018:
None	—		$	—		$	—		$	—
TDRs during the three months ended September 30, 2017:
None	—		$	—		$	—		$	—

TDRs during the nine months ended September 30, 2018:
Commercial and industrial	2		$	254		$	245		$	235
TDRs during the nine months ended September 30, 2017:
Installment and consumer	1		$	50		$	50		$	49

Impaired Financing Receivables

The following tables summarize information by class on impaired loans and their related allowances. Total impaired loans include non-accrual loans, accruing TDR loans and accreting PCI loans that have experienced post-acquisition declines in cash flows expected to be collected.

(in thousands)	Commercial and industrial			Commercial real estate, owner-occupied			Commercial real estate, investor			Construction			Home equity			Other residential			Installment and other consumer			Total
September 30, 2018
Recorded investment in impaired loans:
With no specific allowance recorded	$	304		$	—		$	—		$	2,690		$	318		$	986		$	113		$	4,411
With a specific allowance recorded	1,459			6,997			1,831			—			251			—			582			11,120
Total recorded investment in impaired loans	$	1,763		$	6,997		$	1,831		$	2,690		$	569		$	986		$	695		$	15,531
Unpaid principal balance of impaired loans	$	1,751		$	6,993		$	1,824		$	2,688		$	567		$	985		$	694		$	15,502
Specific allowance	173			228			44			—			5			—			77			527
Average recorded investment in impaired loans during the quarter ended September 30, 2018	1,840			7,000			1,837			2,690			651			987			700			15,705
Interest income recognized on impaired loans during the quarter ended September 30, 20181	31			67			20			39			5			13			7			182
Average recorded investment in impaired loans during the nine months ended September 30, 2018	2,019			7,002			1,925			2,831			698			1,029			708			16,212
Interest income recognized on impaired loans during the nine months ended September 30, 2018 1	214			199			63			114			15			38			22			665
Average recorded investment in impaired loans during the quarter ended September 30, 2017	2,063			7,000			3,236			3,104			607			1,164			802			17,976
Interest income recognized on impaired loans during the quarter ended September 30, 20171	27			67			22			39			5			14			9			183
Average recorded investment in impaired loans during the nine months ended September 30, 2017	2,100			6,998			3,010			3,174			660			1,367			871			18,180
Interest income recognized on impaired loans during the nine months ended September 30, 2017 1	74			199			65			110			19			48			29			544

¹ Interest income recognized on a cash basis totaling $6 thousand and $134 thousand during the three and nine months ended September 30, 2018 was primarily related to the pay-off of three non-accrual commercial PCI loans. No interest income on impaired loans was recognized on a cash basis during the three and nine months ended September 30, 2017.

(in thousands)	Commercial and industrial			Commercial real estate, owner-occupied			Commercial real estate, investor			Construction			Home equity			Other residential			Installment and other consumer			Total
December 31, 2017
Recorded investment in impaired loans:
With no specific allowance recorded	$	309		$	—		$	—		$	2,689		$	406		$	995		$	46		$	4,445
With a specific allowance recorded	1,856			6,999			2,171			280			347			153			675			12,481
Total recorded investment in impaired loans	$	2,165		$	6,999		$	2,171		$	2,969		$	753		$	1,148		$	721		$	16,926
Unpaid principal balance of impaired loans	$	2,278		$	6,993		$	2,168		$	2,963		$	750		$	1,147		$	720		$	17,019
Specific allowance	$	50		$	188		$	159		$	7		$	6		$	1		$	102		$	513

Allowance for Credit Losses on Financing Receivables

The following tables disclose activity in the allowance for loan losses ("ALLL") and the recorded investment in loans by class, as well as the related ALLL disaggregated by impairment evaluation method.

Allowance for Loan Losses Rollforward for the Period
(in thousands)	Commercial and industrial			Commercial real estate, owner-occupied			Commercial real estate, investor			Construction			Home equity			Other residential			Installment and other consumer			Unallocated			Total
Three months ended September 30, 2018
Beginning balance	$	2,597		$	2,339		$	7,390		$	508		$	952		$	746		$	325		$	956		$	15,813
Provision (reversal)	(245		)	83			46			157			(39		)	35			5			(42		)	—
Charge-offs	—			—			—			—			—			—			—			—			—
Recoveries	4			—			—			—			—			—			—			—			4
Ending balance	$	2,356		$	2,422		$	7,436		$	665		$	913		$	781		$	330		$	914		$	15,817
Three months ended September 30, 2017
Beginning balance	$	3,932		$	2,082		$	6,065		$	411		$	981		$	509		$	340		$	912		$	15,232
Provision (reversal)	612			(56		)	33			217			21			33			(5		)	(855		)	—
Charge-offs	(5		)	—			—			—			—			—			(1		)	—			(6		)
Recoveries	21			—			—			—			—			—			1			—			22
Ending balance	$	4,560		$	2,026		$	6,098		$	628		$	1,002		$	542		$	335		$	57		$	15,248

Allowance for Loan Losses Rollforward for the Period
(in thousands)	Commercial and industrial			Commercial real estate, owner-occupied			Commercial real estate, investor			Construction			Home equity			Other residential			Installment and other consumer			Unallocated			Total
Nine months ended September 30, 2018
Allowance for loan losses:
Beginning balance	$	3,654		$	2,294		$	6,475		$	681		$	1,031		$	536		$	378		$	718		$	15,767
Provision (reversal)	(1,308		)	128			961			(16		)	(118		)	245			(88		)	196			—
Charge-offs	(3		)	—			—			—			—			—			(2		)	—			(5		)
Recoveries	13			—			—			—			—			—			42			—			55
Ending balance	$	2,356		$	2,422		$	7,436		$	665		$	913		$	781		$	330		$	914		$	15,817
Nine months ended September 30, 2017
Allowance for loan losses:
Beginning balance	$	3,248		$	1,753		$	6,320		$	781		$	973		$	454		$	372		$	1,541		$	15,442
Provision (reversal)	1,509			273			(222		)	(153		)	29			88			(40		)	(1,484		)	—
Charge-offs	(289		)	—			—			—			—			—			(3		)	—			(292		)
Recoveries	92			—			—			—			—			—			6			—			98
Ending balance	$	4,560		$	2,026		$	6,098		$	628		$	1,002		$	542		$	335		$	57		$	15,248

Allowance for Loan Losses and Recorded Investment in Loans
(dollars in thousands)	Commercial and industrial			Commercial real estate, owner-occupied			Commercial real estate, investor			Construction			Home equity			Other residential			Installment and other consumer			Unallocated			Total
September 30, 2018
Ending ALLL related to loans collectively evaluated for impairment	$	2,183		$	2,194		$	7,392		$	665		$	908		$	781		$	253		$	914		$	15,290
Ending ALLL related to loans individually evaluated for impairment	173			228			44			—			5			—			77			—			527
Ending ALLL related to PCI loans	—			—			—			—			—			—			—			—			—
Ending balance	$	2,356		$	2,422		$	7,436		$	665		$	913		$	781		$	330		$	914		$	15,817
Recorded Investment:
Collectively evaluated for impairment	$	236,969		$	308,272		$	838,856		$	66,049		$	120,588		$	112,397		$	28,080		$	—		$	1,711,211
Individually evaluated for impairment	1,763			6,997			1,831			2,690			569			986			695			—			15,531
PCI loans	39			1,198			806			—			86			—			—			—			2,129
Total	$	238,771		$	316,467		$	841,493		$	68,739		$	121,243		$	113,383		$	28,775		$	—		$	1,728,871
Ratio of allowance for loan losses to total loans	0.99		%	0.77		%	0.88		%	0.97		%	0.75		%	0.69		%	1.15		%	NM			0.91		%
Allowance for loan losses to non-accrual loans	NM			NM			NM			NM			287		%	NM			485		%	NM			4,098		%

NM - Not Meaningful

Allowance for Loan Losses and Recorded Investment in Loans
(dollars in thousands)	Commercial and industrial			Commercial real estate, owner-occupied			Commercial real estate, investor			Construction			Home equity			Other residential			Installment and other consumer			Unallocated			Total
December 31, 2017
Ending ALLL related to loans collectively evaluated for impairment	$	3,604		$	2,106		$	6,316		$	674		$	1,025		$	535		$	276		$	718		$	15,254
Ending ALLL related to loans individually evaluated for impairment	50			188			159			7			6			1			102			—			513
Ending ALLL related to purchased  credit-impaired loans	—			—			—			—			—			—			—			—			—
Ending balance	$	3,654		$	2,294		$	6,475		$	681		$	1,031		$	536		$	378		$	718		$	15,767
Recorded Investment:
Collectively evaluated for impairment	$	233,605		$	292,798		$	820,023		$	60,859		$	131,620		$	94,378		$	26,689		$	—		$	1,659,972
Individually evaluated for impairment	2,165			6,999			2,171			2,969			753			1,148			721			—			16,926
Purchased credit-impaired	65			1,166			790			—			94			—			—			—			2,115
Total	$	235,835		$	300,963		$	822,984		$	63,828		$	132,467		$	95,526		$	27,410		$	—		$	1,679,013
Ratio of allowance for loan losses to total loans	1.55		%	0.76		%	0.79		%	1.07		%	0.78		%	0.56		%	1.38		%	NM			0.94		%
Allowance for loan losses to non-accrual loans	NM			NM			NM			NM			254		%	NM			NM			NM			3,883		%

NM - Not Meaningful

Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period

The following table reflects the unpaid principal balance and related carrying value of PCI loans.

PCI Loans	September 30, 2018						December 31, 2017
(in thousands)	Unpaid Principal Balance			Carrying Value			Unpaid Principal Balance			Carrying Value
Commercial and industrial	$	106		$	39		$	276		$	65
Commercial real estate, owner occupied	1,259			1,198			1,297			1,166
Commercial real estate, investor	1,041			806			1,064			790
Home equity	215			86			231			94
Total purchased credit-impaired loans	$	2,621		$	2,129		$	2,868		$	2,115

Accretable Yield Activity

The activities in the accretable yield, or income expected to be earned over the remaining lives of the PCI loans were as follows:

Accretable Yield	Three months ended						Nine months ended
(in thousands)	September 30, 2018			September 30, 2017			September 30, 2018			September 30, 2017
Balance at beginning of period	$	1,059		$	1,306		$	1,254		$	1,476
Accretion	(63		)	(76		)	(258		)	(246		)
Balance at end of period	$	996		$	1,230		$	996		$	1,230

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