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Loans and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2019

Receivables [Abstract]

Past Due Financing Receivables

The following table shows outstanding loans by class and payment aging as of December 31, 2019 and 2018.

Loan Aging Analysis by Class
(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, 2019
30-59 days past due	$	1		$	—		$	1,001		$	—		$	279		$	—		$	7		$	1,288
60-89 days past due	—			—			—			—			98			—			95			193
90 days or more past due	—			—			—			—			167			—			—			167
Total past due	1			—			1,001			—			544			—			102			1,648
Current	246,686			308,824			945,316			61,095			115,480			136,657			27,580			1,841,638
Total loans 2	$	246,687		$	308,824		$	946,317		$	61,095		$	116,024		$	136,657		$	27,682		$	1,843,286
Non-accrual loans 1	$	—		$	—		$	—		$	—		$	168		$	—		$	58		$	226
December 31, 2018
30-59 days past due	$	5		$	—		$	1,004		$	—		$	—		$	—		$	112		$	1,121
60-89 days past due	—			—			—			—			—			—			—			—
90 days or more past due	—			—			—			—			—			—			—			—
Total past due	5			—			1,004			—			—			—			112			1,121
Current	230,734			313,277			872,406			76,423			124,696			117,847			27,360			1,762,743
Total loans 2	$	230,739		$	313,277		$	873,410		$	76,423		$	124,696		$	117,847		$	27,472		$	1,763,864
Non-accrual loans 1	$	319		$	—		$	—		$	—		$	313		$	—		$	65		$	697

¹ Includes no purchased credit impaired ("PCI") loans at December 31, 2019 or 2018. Amounts exclude accreting PCI loans of with carrying values totaling $2.0 million at December 31, 2019 and $2.1 million at December 31, 2018, 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 December 31, 2019 or 2018.

² Amounts include net deferred loan origination costs of $983 thousand and $635 thousand at December 31, 2019 and 2018, respectively. Amounts are also net of unaccreted purchase discounts on non-PCI loans of $589 thousand and $708 thousand at December 31, 2019 and 2018, 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 December 31, 2019 and 2018.

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
December 31, 2019
Pass	$	209,209		$	263,625		$	944,924		$	61,095		$	114,864		$	136,657		$	27,538		$	2,049		$	1,759,961
Special Mention	37,065			35,016			560			—			750			—			—			—			73,391
Substandard	409			9,042			—			—			339			—			144			—			9,934
Total loans	$	246,683		$	307,683		$	945,484		$	61,095		$	115,953		$	136,657		$	27,682		$	2,049		$	1,843,286
December 31, 2018
Pass	$	219,625		$	299,998		$	870,443		$	73,735		$	122,844		$	117,847		$	27,312		$	2,112		$	1,733,916
Special Mention	9,957			4,106			2,156			—			1,121			—			—			—			17,340
Substandard	1,126			7,986			—			2,688			648			—			160			—			12,608
Total loans	$	230,708		$	312,090		$	872,599		$	76,423		$	124,613		$	117,847		$	27,472		$	2,112		$	1,763,864

Troubled Debt Restructurings on Financing Receivables

The following table summarizes the carrying amount of TDR loans by loan class as of December 31, 2019 and December 31, 2018.

(in thousands)	As of
Recorded investment in Troubled Debt Restructurings1	December 31, 2019			December 31, 2018
Commercial and industrial	$	1,223		$	1,506
Commercial real estate, owner-occupied	6,998			6,993
Commercial real estate, investor	1,770			1,821
Construction2	—			2,688
Home equity	251			251
Other residential	452			462
Installment and other consumer	639			685
Total	$	11,333		$	14,406

¹ There were no acquired TDR loans as of December 31, 2019 or December 31, 2018. TDR loans on non-accrual status totaled $58 thousand at December 31, 2019 and $65 thousand at December 31, 2018.

² The construction TDR loan outstanding as of December 31, 2018 paid off during 2019.

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, if applicable.

(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 modified during 2019:
Commercial and industrial	1		$	298		$	298		$	150
TDRs modified during 2018:
Commercial and industrial	2		$	254		$	245		$	172

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
December 31, 2019
Recorded investment in impaired loans:
With no specific allowance recorded	$	349		$	—		$	—		$	—		$	167		$	452		$	98		$	1,066
With a specific allowance recorded	874			6,998			1,770			—			251			—			541			10,434
Total recorded investment in impaired loans	$	1,223		$	6,998		$	1,770		$	—		$	418		$	452		$	639		$	11,500
Unpaid principal balance of impaired loans	$	1,209		$	6,992		$	1,764		$	—		$	417		$	451		$	638		$	11,471
Specific allowance	$	103		$	195		$	41		$	—		$	5		$	—		$	53		$	397
Average recorded investment in impaired loans during 2019	$	1,441		$	6,998		$	1,797		$	1,350		$	481		$	457		$	663		$	13,187
Interest income recognized on impaired loans during 2019 1	$	73		$	266		$	79		$	466		$	42		$	22		$	25		$	973
December 31, 2018
Recorded investment in impaired loans:
With no specific allowance recorded	$	303		$	—		$	—		$	2,688		$	313		$	462		$	111		$	3,877
With a specific allowance recorded	1,522			6,993			1,821			—			251			—			574			11,161
Total recorded investment in impaired loans	$	1,825		$	6,993		$	1,821		$	2,688		$	564		$	462		$	685		$	15,038
Unpaid principal balance of impaired loans	$	1,813		$	6,993		$	1,812		$	2,688		$	562		$	461		$	684		$	15,013
Specific allowance	$	466		$	189		$	45		$	—		$	5		$	—		$	73		$	778
Average recorded investment in impaired loans during 2018	$	1,980		$	7,000		$	1,904		$	2,803		$	671		$	915		$	704		$	15,977
Interest income recognized on impaired loans during 2018 1	$	239		$	266		$	83		$	156		$	19		$	45		$	29		$	837

¹ Interest income recognized on a cash basis of $417 thousand during 2019 was related to a principal payment applied to interest collected but unrecognized on a former non-accrual land development loan and the pay-off of four non-accruals. Interest income recognized on a cash basis of $135 thousand during 2018 was primarily related to the pay-off of non-accrual commercial PCI loans.

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 Year Ended
(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
Year ended December 31, 2019
Beginning balance	$	2,436		$	2,407		$	7,703		$	756		$	915		$	800		$	310		$	494		$	15,821
Provision (reversal)	(49		)	55			768			(118		)	(65		)	173			(23		)	159			900
Charge-offs	(75		)	—			—			—			—			—			(3		)	—			(78		)
Recoveries	22			—			12			—			—			—			—			—			34
Ending balance	$	2,334		$	2,462		$	8,483		$	638		$	850		$	973		$	284		$	653		$	16,677
Year ended December 31, 2018
Beginning balance	$	3,654		$	2,294		$	6,475		$	681		$	1,031		$	536		$	378		$	718		$	15,767
Provision (reversal)	(1,232		)	113			1,228			75			(116		)	264			(108		)	(224		)	—
Charge-offs	(3		)	—			—			—			—			—			(2		)	—			(5		)
Recoveries	17			—			—			—			—			—			42			—			59
Ending balance	$	2,436		$	2,407		$	7,703		$	756		$	915		$	800		$	310		$	494		$	15,821

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, 2019
Ending ALLL related to loans collectively evaluated for impairment	$	2,231		$	2,267		$	8,442		$	638		$	845		$	973		$	231		$	653		$	16,280
Ending ALLL related to loans individually evaluated for impairment	103			195			41			—			5			—			53			—			397
Ending ALLL related to purchased credit-impaired loans	—			—			—			—			—			—			—			—			—
Total ALLL	$	2,334		$	2,462		$	8,483		$	638		$	850		$	973		$	284		$	653		$	16,677
Recorded Investment:
Collectively evaluated for impairment	$	245,460		$	300,685		$	943,714		$	61,095		$	115,535		$	136,205		$	27,043		$	—		$	1,829,737
Individually evaluated for impairment	1,223			6,998			1,770			—			418			452			639			—			11,500
Purchased credit-impaired	4			1,141			833			—			71			—			—			—			2,049
Total	$	246,687		$	308,824		$	946,317		$	61,095		$	116,024		$	136,657		$	27,682		$	—		$	1,843,286
Ratio of allowance for loan losses to total loans	0.95		%	0.80		%	0.90		%	1.04		%	0.73		%	0.71		%	1.03		%	NM			0.90		%
Allowance for loan losses to non-accrual loans	NM			NM			NM			NM			506		%	NM			490		%	NM			7,379		%

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, 2018
Ending ALLL related to loans collectively evaluated for impairment	$	1,970		$	2,218		$	7,658		$	756		$	910		$	800		$	237		$	494		$	15,043
Ending ALLL related to loans individually evaluated for impairment	466			189			45			—			5			—			73			—			778
Ending ALLL related to purchased credit-impaired loans	—			—			—			—			—			—			—			—			—
Total ALLL	$	2,436		$	2,407		$	7,703		$	756		$	915		$	800		$	310		$	494		$	15,821
Loans outstanding:
Collectively evaluated for impairment	$	228,883		$	305,097		$	870,778		$	73,735		$	124,049		$	117,385		$	26,787		$	—		$	1,746,714
Individually evaluated for impairment	1,825			6,993			1,821			2,688			564			462			685			—			15,038
Purchased credit-impaired	31			1,187			811			—			83			—			—			—			2,112
Total	$	230,739		$	313,277		$	873,410		$	76,423		$	124,696		$	117,847		$	27,472		$	—		$	1,763,864
Ratio of allowance for loan losses to total loans	1.06		%	0.77		%	0.88		%	0.99		%	0.73		%	0.68		%	1.13		%	NM			0.90		%
Allowance for loan losses to non-accrual loans	764		%	NM			NM			NM			292		%	NM			477		%	NM			2,270		%

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	December 31, 2019						December 31, 2018
(in thousands)	Unpaid Principal Balance			Carrying Value			Unpaid Principal Balance			Carrying Value
Commercial and industrial	$	34		$	4		$	89		$	31
Commercial real estate, owner occupied	1,194			1,141			1,247			1,187
Commercial real estate, investor	1,001			833			1,033			811
Home equity	188			71			210			83
Total purchased credit-impaired loans	$	2,417		$	2,049		$	2,579		$	2,112

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	Years ended
(in thousands)	December 31, 2019			December 31, 2018
Balance at beginning of period	$	934		$	1,254
Accretion	(234		)	(320		)
Balance at end of period	$	700		$	934

Schedule of Related Party Transactions

The following table shows changes in net loans to related parties for each of the two years ended December 31, 2019 and 2018:

(in thousands)	2019			2018
Balance at beginning of year	$	10,635		$	11,852
Additions	—			863
Advances	—			—
Repayments	(2,320		)	(2,080		)
Reclassified due to a change in borrower status	18			—
Balance at end of year	$	8,333		$	10,635

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