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Loans and Allowance for Credit Losses on Loans (Tables) | 9 Months Ended
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Sep. 30, 2022
Receivables [Abstract] |
Schedule of Loans by Class | The following table presents the amortized cost of loans by class as of September 30, 2022 and December 31, 2021.
(in thousands) | September 30, 2022 | December 31, 2021
Commercial and industrial | $ | 207,488 |  | $ | 301,602 |
Real estate: |  |
Commercial owner-occupied | 368,415 |  | 392,345 |
Commercial investor-owned | 1,211,651 |  | 1,189,021 |
Construction | 112,154 |  | 119,840 |
Home equity | 89,244 |  | 88,746 |
Other residential | 114,247 |  | 114,558 |
Installment and other consumer loans | 55,137 |  | 49,533 |
Total loans, at amortized cost 1 | 2,158,336 |  | 2,255,645 |
Allowance for credit losses on loans | (22,963) |  | (23,023) |
Total loans, net of allowance for credit losses on loans | $ | 2,135,373 |  | $ | 2,232,622 |
1 Amortized cost includes net deferred loan origination costs (fees) of $1.6 million and $(901) thousand at September 30, 2022 and December 31, 2021, respectively. Amounts are also net of unrecognized purchase discounts of $2.6 million and $2.5 million at September 30, 2022 and December 31, 2021, respectively. Amortized cost excludes accrued interest, which totaled $5.8 million and $7.1 million at September 30, 2022 and December 31, 2021, respectively, and is included in interest receivable and other assets in the consolidated statements of condition.
Financing Receivable Credit Quality Indicators | The following tables present the loan portfolio by loan class, origination year and internal risk rating as of September 30, 2022 and December 31, 2021. We early adopted the vintage disclosure requirements of ASU 2022-02 prospectively as described in Note 2 beginning with the first quarter of 2022. Accordingly, the 2022 vintage table reflects gross charge-offs by loan class and year of origination. Generally, existing term loans that were re-underwritten are reflected in the table in the year of renewal. Lines of credit that have a conversion feature at the time of origination, such as construction to perm loans, are presented by year of origination.
(in thousands) | Term Loans - Amortized Cost by Origination Year | Revolving Loans Amortized Cost |
September 30, 2022 | 2022 | 2021 | 2020 | 2019 | 2018 | Prior | Total
Commercial and industrial: |  |  |  |  |  |  |  |
Pass and Watch | $ | 10,791 |  | $ | 11,634 |  | $ | 8,266 |  | $ | 22,979 |  | $ | 6,007 |  | $ | 25,989 |  | $ | 114,750 |  | $ | 200,416 |
Special Mention | — |  | — |  | — |  | 477 |  | 4,166 |  | — |  | 403 |  | 5,046 |
Substandard | — |  | — |  | 1,361 |  | — |  | — |  | 665 |  | — |  | 2,026 |
Total commercial and industrial | $ | 10,791 |  | $ | 11,634 |  | $ | 9,627 |  | $ | 23,456 |  | $ | 10,173 |  | $ | 26,654 |  | $ | 115,153 |  | $ | 207,488 |
Gross current period charge-offs | $ | — |  | $ | — |  | $ | (9) |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | (9) |
Commercial real estate, owner-occupied: |  |  |  |  |  |  |  |
Pass and Watch | $ | 52,024 |  | $ | 52,909 |  | $ | 41,096 |  | $ | 45,607 |  | $ | 30,178 |  | $ | 108,888 |  | $ | — |  | $ | 330,702 |
Special Mention | — |  | 16,336 |  | — |  | 309 |  | 5,284 |  | 4,532 |  | — |  | 26,461 |
Substandard | — |  | — |  | 7,127 |  | 1,758 |  | — |  | 2,266 |  | — |  | 11,151 |
Doubtful | — |  | — |  | 101 |  | — |  | — |  | — |  | — |  | 101 |
Total commercial real estate, owner-occupied | $ | 52,024 |  | $ | 69,245 |  | $ | 48,324 |  | $ | 47,674 |  | $ | 35,462 |  | $ | 115,686 |  | $ | — |  | $ | 368,415 |
(in thousands) | Term Loans - Amortized Cost by Origination Year | Revolving Loans Amortized Cost |
September 30, 2022 | 2022 | 2021 | 2020 | 2019 | 2018 | Prior | Total
Commercial real estate, investor-owned: |  |  |  |  |  |  |  |
Pass and Watch | $ | 157,021 |  | $ | 219,857 |  | $ | 156,190 |  | $ | 165,464 |  | $ | 128,149 |  | $ | 332,987 |  | $ | 65 |  | $ | 1,159,733 |
Special Mention | — |  | 1,178 |  | 12,157 |  | 3,961 |  | 6,002 |  | 9,384 |  | — |  | 32,682 |
Substandard | — |  | — |  | — |  | — |  | — |  | 19,236 |  | — |  | 19,236 |
Total commercial real estate, investor-owned | $ | 157,021 |  | $ | 221,035 |  | $ | 168,347 |  | $ | 169,425 |  | $ | 134,151 |  | $ | 361,607 |  | $ | 65 |  | $ | 1,211,651 |
Construction: |  |  |  |  |  |  |  |
Pass and Watch | $ | 42,163 |  | $ | 16,897 |  | $ | 36,239 |  | $ | 7,744 |  | $ | 9,111 |  | $ | — |  | $ | — |  | $ | 112,154 |
Total construction | $ | 42,163 |  | $ | 16,897 |  | $ | 36,239 |  | $ | 7,744 |  | $ | 9,111 |  | $ | — |  | $ | — |  | $ | 112,154 |
Home equity: |  |  |  |  |  |  |  |
Pass and Watch | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 742 |  | $ | 87,685 |  | $ | 88,427 |
Substandard | — |  | — |  | — |  | — |  | — |  | 499 |  | 318 |  | 817 |
Total home equity | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 1,241 |  | $ | 88,003 |  | $ | 89,244 |
Other residential: |  |  |  |  |  |  |  |
Pass and Watch | $ | 16,623 |  | $ | 15,383 |  | $ | 29,942 |  | $ | 22,385 |  | $ | 11,438 |  | $ | 18,476 |  | $ | — |  | $ | 114,247 |
Total other residential | $ | 16,623 |  | $ | 15,383 |  | $ | 29,942 |  | $ | 22,385 |  | $ | 11,438 |  | $ | 18,476 |  | $ | — |  | $ | 114,247 |
Installment and other consumer: |  |  |  |  |  |  |  |
Pass and Watch | 15,579 |  | $ | 14,591 |  | $ | 6,168 |  | $ | 6,837 |  | $ | 4,428 |  | $ | 6,656 |  | $ | 786 |  | $ | 55,045 |
Substandard | — |  | — |  | — |  | — |  | — |  | 92 |  | — |  | 92 |
Total installment and other consumer | $ | 15,579 |  | $ | 14,591 |  | $ | 6,168 |  | $ | 6,837 |  | $ | 4,428 |  | $ | 6,748 |  | $ | 786 |  | $ | 55,137 |
Gross current period charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | (18) |  | $ | (5) |  | $ | (23) |
Total loans: |  |  |  |  |  |  |  |
Pass and Watch | $ | 294,201 |  | $ | 331,271 |  | $ | 277,901 |  | $ | 271,016 |  | $ | 189,311 |  | $ | 493,738 |  | $ | 203,286 |  | $ | 2,060,724 |
Total Special Mention | $ | — |  | $ | 17,514 |  | $ | 12,157 |  | $ | 4,747 |  | $ | 15,452 |  | $ | 13,916 |  | $ | 403 |  | $ | 64,189 |
Total Substandard | $ | — |  | $ | — |  | $ | 8,488 |  | $ | 1,758 |  | $ | — |  | $ | 22,758 |  | $ | 318 |  | $ | 33,322 |
Total Doubtful | $ | — |  | $ | — |  | $ | 101 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 101 |
Totals | $ | 294,201 |  | $ | 348,785 |  | $ | 298,647 |  | $ | 277,521 |  | $ | 204,763 |  | $ | 530,412 |  | $ | 204,007 |  | $ | 2,158,336 |
Total gross current period charge-offs | $ | — |  | $ | — |  | $ | (9) |  | $ | — |  | $ | — |  | $ | (18) |  | $ | (5) |  | $ | (32) |
(in thousands) | Term Loans - Amortized Cost by Origination Year | Revolving Loans Amortized Cost |
December 31, 2021 | 2021 | 2020 | 2019 | 2018 | 2017 | Prior | Total
Commercial and industrial: |  |  |  |  |  |  |  |
Pass and Watch | $ | 96,643 |  | $ | 35,967 |  | $ | 25,754 |  | $ | 12,763 |  | $ | 2,729 |  | $ | 31,280 |  | $ | 90,744 |  | $ | 295,880 |
Special Mention | — |  | 1,700 |  | 584 |  | 273 |  | — |  | — |  | 2,088 |  | 4,645 |
Substandard | — |  | — |  | — |  | — |  | — |  | — |  | 1,077 |  | 1,077 |
Total commercial and industrial | $ | 96,643 |  | $ | 37,667 |  | $ | 26,338 |  | $ | 13,036 |  | $ | 2,729 |  | $ | 31,280 |  | $ | 93,909 |  | $ | 301,602 |
Commercial real estate, owner-occupied: |  |  |  |  |  |  |  |
Pass and Watch | $ | 58,395 |  | $ | 43,216 |  | $ | 49,485 |  | $ | 36,174 |  | $ | 42,430 |  | $ | 104,898 |  | $ | — |  | $ | 334,598 |
Special Mention | 16,748 |  | — |  | — |  | 7,846 |  | — |  | 16,996 |  | — |  | 41,590 |
Substandard | — |  | 7,155 |  | 285 |  | — |  | — |  | 8,603 |  | — |  | 16,043 |
Doubtful | — |  | 114 |  | — |  | — |  | — |  | — |  | — |  | 114 |
Total commercial real estate, owner-occupied | $ | 75,143 |  | $ | 50,485 |  | $ | 49,770 |  | $ | 44,020 |  | $ | 42,430 |  | $ | 130,497 |  | $ | — |  | $ | 392,345 |
Commercial real estate, investor-owned: |  |  |  |  |  |  |  |
Pass and Watch | $ | 225,722 |  | $ | 186,214 |  | $ | 187,418 |  | $ | 143,028 |  | $ | 75,419 |  | $ | 325,882 |  | $ | 84 |  | $ | 1,143,767 |
Special Mention | — |  | 1,214 |  | 2,714 |  | 11,773 |  | 1,787 |  | 9,540 |  | — |  | 27,028 |
Substandard | — |  | — |  | — |  | 695 |  | — |  | 17,531 |  | — |  | 18,226 |
Total commercial real estate, investor-owned | $ | 225,722 |  | $ | 187,428 |  | $ | 190,132 |  | $ | 155,496 |  | $ | 77,206 |  | $ | 352,953 |  | $ | 84 |  | $ | 1,189,021 |
Construction: |  |  |  |  |  |  |  |
Pass and Watch | $ | 31,269 |  | $ | 70,528 |  | $ | 8,935 |  | $ | 9,108 |  | $ | — |  | $ | — |  | $ | — |  | $ | 119,840 |
Total construction | $ | 31,269 |  | $ | 70,528 |  | $ | 8,935 |  | $ | 9,108 |  | $ | — |  | $ | — |  | $ | — |  | $ | 119,840 |
Home equity: |  |  |  |  |  |  |  |
Pass and Watch | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 10 |  | $ | 268 |  | $ | 87,693 |  | $ | 87,971 |
Substandard | — |  | — |  | — |  | — |  | — |  | 377 |  | 398 |  | 775 |
Total home equity | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 10 |  | $ | 645 |  | $ | 88,091 |  | $ | 88,746 |
Other residential: |  |  |  |  |  |  |  |
Pass and Watch | $ | 15,800 |  | $ | 31,981 |  | $ | 25,529 |  | $ | 15,411 |  | $ | 7,964 |  | $ | 17,873 |  | $ | — |  | $ | 114,558 |
Total other residential | $ | 15,800 |  | $ | 31,981 |  | $ | 25,529 |  | $ | 15,411 |  | $ | 7,964 |  | $ | 17,873 |  | $ | — |  | $ | 114,558 |
Installment and other consumer: |  |  |  |  |  |  |  |
Pass and Watch | $ | 17,207 |  | $ | 7,748 |  | $ | 9,436 |  | $ | 5,633 |  | $ | 1,123 |  | $ | 6,620 |  | $ | 1,766 |  | $ | 49,533 |
Total installment and other consumer | $ | 17,207 |  | $ | 7,748 |  | $ | 9,436 |  | $ | 5,633 |  | $ | 1,123 |  | $ | 6,620 |  | $ | 1,766 |  | $ | 49,533 |
Total loans: |  |  |  |  |  |  |  |
Pass and Watch | $ | 445,036 |  | $ | 375,654 |  | $ | 306,557 |  | $ | 222,117 |  | $ | 129,675 |  | $ | 486,821 |  | $ | 180,287 |  | $ | 2,146,147 |
Total Special Mention | $ | 16,748 |  | $ | 2,914 |  | $ | 3,298 |  | $ | 19,892 |  | $ | 1,787 |  | $ | 26,536 |  | $ | 2,088 |  | $ | 73,263 |
Total Substandard | $ | — |  | $ | 7,155 |  | $ | 285 |  | $ | 695 |  | $ | — |  | $ | 26,511 |  | $ | 1,475 |  | $ | 36,121 |
Doubtful | $ | — |  | $ | 114 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 114 |
Totals | $ | 461,784 |  | $ | 385,837 |  | $ | 310,140 |  | $ | 242,704 |  | $ | 131,462 |  | $ | 539,868 |  | $ | 183,850 |  | $ | 2,255,645 |
Past Due Financing Receivables | The following table shows the amortized cost of loans by class, payment aging and non-accrual status as of September 30, 2022 and December 31, 2021.
Loan Aging Analysis by Class
(in thousands) | Commercial and industrial | Commercial real estate, owner-occupied | Commercial real estate, investor-owned | Construction | Home equity | Other residential | Installment and other consumer | Total
September 30, 2022 |  |  |  |  |  |  |  |
30-59 days past due | $ | 1,007 |  | $ | — |  | $ | — |  | $ | — |  | $ | 520 |  | $ | — |  | $ | — |  | $ | 1,527 |
60-89 days past due | 1,474 |  | — |  | — |  | — |  | 360 |  | — |  | — |  | 1,834 |
90 days or more past due | 255 |  | — |  | — |  | — |  | 54 |  | — |  | — |  | 309 |
Total past due | 2,736 |  | — |  | — |  | — |  | 934 |  | — |  | — |  | 3,670 |
Current | 204,752 |  | 368,415 |  | 1,211,651 |  | 112,154 |  | 88,310 |  | 114,247 |  | 55,137 |  | 2,154,666 |
Total loans 1 | $ | 207,488 |  | $ | 368,415 |  | $ | 1,211,651 |  | $ | 112,154 |  | $ | 89,244 |  | $ | 114,247 |  | $ | 55,137 |  | $ | 2,158,336 |
Non-accrual loans 2 | $ | — |  | $ | 9,846 |  | $ | — |  | $ | — |  | $ | 699 |  | $ | — |  | $ | 92 |  | $ | 10,637 |
Non-accrual loans with no allowance | $ | — |  | $ | 9,846 |  | $ | — |  | $ | — |  | $ | 699 |  | $ | — |  | $ | 92 |  | $ | 10,637 |
December 31, 2021 |  |  |  |  |  |  |  |
30-59 days past due | $ | 2 |  | $ | — |  | $ | — |  | $ | — |  | $ | 498 |  | $ | — |  | $ | 1,036 |  | $ | 1,536 |
60-89 days past due | 394 |  | — |  | — |  | — |  | 67 |  | — |  | — |  | 461 |
90 days or more past due | 229 |  | — |  | — |  | — |  | 88 |  | — |  | — |  | 317 |
Total past due | 625 |  | — |  | — |  | — |  | 653 |  | — |  | 1,036 |  | 2,314 |
Current | 300,977 |  | 392,345 |  | 1,189,021 |  | 119,840 |  | 88,093 |  | 114,558 |  | 48,497 |  | 2,253,331 |
Total loans 1 | $ | 301,602 |  | $ | 392,345 |  | $ | 1,189,021 |  | $ | 119,840 |  | $ | 88,746 |  | $ | 114,558 |  | $ | 49,533 |  | $ | 2,255,645 |
Non-accrual loans 2 | $ | — |  | $ | 7,269 |  | $ | 694 |  | $ | — |  | $ | 413 |  | $ | — |  | $ | — |  | $ | 8,376 |
Non-accrual loans with no allowance | $ | — |  | $ | 7,269 |  | $ | 694 |  | $ | — |  | $ | 413 |  | $ | — |  | $ | — |  | $ | 8,376 |
1 There were no non-performing loans past due more than ninety days and accruing interest as of September 30, 2022 and December 31, 2021. 2 None of the non-accrual loans as of September 30, 2022 or December 31, 2021 were earning interest on a cash basis. We recognized no interest income on non-accrual loans for the three and nine months ended September 30, 2022 and 2021. Accrued interest of $47 thousand was reversed from interest income for loans that were placed on non-accrual during the nine months ended September 30, 2022. No interest income was reversed for the single loan that was placed on non-accrual during the nine months ended September 30, 2021.
Schedule of Collateral Dependent Loans | The following table presents the amortized cost basis of individually analyzed collateral-dependent loans, which are all on non-accrual status, by class at September 30, 2022 and December 31, 2021.
| Amortized Cost by Collateral Type |
(in thousands) | Commercial Real Estate | Residential Real Estate |  | Other | Total 1 | Allowance for Credit Losses
September 30, 2022 |  |  |  |  |  |
Commercial real estate, owner-occupied | $ | 9,846 |  | $ | — |  |  | $ | — |  | $ | 9,846 |  | $ | — |
Home equity | — |  | 699 |  |  | — |  | 699 |  | — |
Installment and other consumer | — |  | — |  |  | 92 |  | 92 |  | — |
Total | $ | 9,846 |  | $ | 699 |  |  | $ | 92 |  | $ | 10,637 |  | $ | — |
December 31, 2021 |  |  |  |  |  |
Commercial real estate, owner-occupied | $ | 7,269 |  | $ | — |  |  | $ | — |  | $ | 7,269 |  | $ | — |
Commercial real estate, investor-owned | 694 |  | — |  |  | — |  | 694 |  | — |
Home equity | — |  | 413 |  |  | — |  | 413 |  | — |
Total | $ | 7,963 |  | $ | 413 |  |  | $ | — |  | $ | 8,376 |  | $ | — |
1 There were no collateral-dependent residential real estate mortgage loans in process of foreclosure or in substance repossessed at September 30, 2022 or December 31, 2021. The weighted average loan-to-value of collateral dependent loans was approximately 66% at September 30, 2022 and 67% at December 31, 2021.
Troubled Debt Restructurings on Financing Receivables | The following table summarizes the amortized cost of TDR loans by loan class as of September 30, 2022 and December 31, 2021.
(in thousands) | September 30, 2022 | December 31, 2021
Commercial and industrial | $ | 941 |  | $ | 1,183 |
Commercial real estate, owner-occupied | 9,436 |  | 7,155 |
Commercial real estate, investor-owned | 165 |  | 179 |
Home equity | 629 |  | 386 |
Installment and other consumer | 561 |  | 607 |
Total 1 | $ | 11,732 |  | $ | 9,510 |
1 TDR loans on non-accrual status totaled $9.9 million and $7.4 million at September 30, 2022 and December 31, 2021, respectively. Unfunded commitments for TDR loans totaled $218 thousand and $441 thousand as of September 30, 2022 and December 31, 2021, respectively. The following table presents information for loans modified in a TDR during the presented periods, including the number of modified contracts, the amortized cost of the loans prior to modification, and the amortized cost of 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 during the three months ended September 30, 2022: |  |  |  |
Commercial real estate, owner occupied | 2 |  | $ | 2,308 |  | $ | 2,308 |  | $ | 2,308 |
Home equity | 2 |  | 147 |  | 147 |  | 147 |
Total | 4 |  | $ | 2,455 |  | $ | 2,455 |  | $ | 2,455 |
TDRs during the three months ended September 30, 2021: |  |  |  |
Commercial and industrial | 1 |  | $ | 1,101 |  | $ | 1,101 |  | $ | 1,101 |
(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 nine months ended September 30, 2022: |  |  |  |
Commercial real estate, owner occupied | 2 |  | $ | 2,308 |  | $ | 2,308 |  | $ | 2,308 |
Home equity | 3 |  | 247 |  | 247 |  | 247 |
Total | 5 |  | $ | 2,555 |  | $ | 2,555 |  | $ | 2,555 |
TDRs during the nine months ended September 30, 2021: |  |  |  |
Commercial and industrial | 1 |  | $ | 1,101 |  | $ | 1,101 |  | $ | 1,101 |
Allowance for Credit Losses on Financing Receivables | The following table discloses activity in the allowance for credit losses on loans for the periods presented.
Allowance for Credit Losses on Loans Rollforward
(in thousands) | Commercial and industrial | Commercial real estate, owner-occupied | Commercial real estate, investor-owned | Construction | Home equity | Other residential | Installment and other consumer | Unallocated | Total
Three months ended September 30, 2022 |  |  |  |  |  |  |
Beginning balance | $ | 1,699 |  | $ | 2,617 |  | $ | 12,439 |  | $ | 1,737 |  | $ | 530 |  | $ | 585 |  | $ | 733 |  | $ | 2,199 |  | $ | 22,539 |
Provision (reversal) | 265 |  | (81) |  | 299 |  | 38 |  | 12 |  | 5 |  | 83 |  | (199) |  | 422 |
Charge-offs | (9) |  | — |  | — |  | — |  | — |  | — |  | (1) |  | — |  | (10) |
Recoveries | 3 |  | — |  | — |  | 9 |  | — |  | — |  | — |  | — |  | 12 |
Ending balance | $ | 1,958 |  | $ | 2,536 |  | $ | 12,738 |  | $ | 1,784 |  | $ | 542 |  | $ | 590 |  | $ | 815 |  | $ | 2,000 |  | $ | 22,963 |
Three months ended September 30, 2021 |  |  |  |  |  |  |
Beginning balance | $ | 1,590 |  | $ | 2,037 |  | $ | 10,761 |  | $ | 1,142 |  | $ | 412 |  | $ | 613 |  | $ | 238 |  | $ | 2,307 |  | $ | 19,100 |
Provision (reversal) | 126 |  | (30) |  | 1,011 |  | 77 |  | 247 |  | 4 |  | 384 |  | (19) |  | 1,800 |
Initial allowance for PCD loans | 405 |  | 559 |  | 533 |  | — |  | — |  | 6 |  | 2 |  | — |  | 1,505 |
Charge-offs | — |  | — |  | — |  | — |  | — |  | — |  | (2) |  | — |  | (2) |
Recoveries | 3 |  | — |  | — |  | 8 |  | — |  | — |  | — |  | — |  | 11 |
Ending balance | $ | 2,124 |  | $ | 2,566 |  | $ | 12,305 |  | $ | 1,227 |  | $ | 659 |  | $ | 623 |  | $ | 622 |  | $ | 2,288 |  | $ | 22,414 |
Allowance for Credit Losses on Loans Rollforward
(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, 2022 |  |  |  |  |  |  |
Beginning balance | $ | 1,709 |  | $ | 2,776 |  | $ | 12,739 |  | $ | 1,653 |  | $ | 595 |  | $ | 644 |  | $ | 621 |  | $ | 2,286 |  | $ | 23,023 |
Provision (reversal) | 248 |  | (240) |  | (1) |  | 106 |  | (53) |  | (54) |  | 217 |  | (286) |  | (63) |
Charge-offs | (9) |  | — |  | — |  | — |  | — |  | — |  | (23) |  | — |  | (32) |
Recoveries | 10 |  | — |  | — |  | 25 |  | — |  | — |  | — |  | — |  | 35 |
Ending balance | $ | 1,958 |  | $ | 2,536 |  | $ | 12,738 |  | $ | 1,784 |  | $ | 542 |  | $ | 590 |  | $ | 815 |  | $ | 2,000 |  | $ | 22,963 |
Nine months ended September 30, 2021 |  |  |  |  |  |  |
Beginning balance | $ | 2,530 |  | $ | 2,778 |  | $ | 12,682 |  | $ | 1,557 |  | $ | 738 |  | $ | 998 |  | $ | 291 |  | $ | 1,300 |  | $ | 22,874 |
Provision (reversal) | (821) |  | (771) |  | (910) |  | (356) |  | (129) |  | (381) |  | 331 |  | 988 |  | (2,049) |
Initial allowance for PCD loans | 405 |  | 559 |  | 533 |  | — |  | — |  | 6 |  | 2 |  | — |  | 1,505 |
Charge-offs | — |  | — |  | — |  | — |  | — |  | — |  | (2) |  | — |  | (2) |
Recoveries | 10 |  | — |  | — |  | 26 |  | 50 |  | — |  | — |  | — |  | 86 |
Ending balance | $ | 2,124 |  | $ | 2,566 |  | $ | 12,305 |  | $ | 1,227 |  | $ | 659 |  | $ | 623 |  | $ | 622 |  | $ | 2,288 |  | $ | 22,414 |

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