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Loans and Allowance for Credit Losses (Tables) | 12 Months Ended
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Dec. 31, 2022
Receivables [Abstract] |
Schedule of Loans by Class | The following table presents the amortized cost of loans by class as of December 31, 2022 and 2021.
| December 31,
(in thousands) | 2022 | 2021
Commercial and industrial | $ | 173,547 |  | $ | 301,602 |
Real estate: |  |
Commercial owner-occupied | 354,877 |  | 392,345 |
Commercial investor-owned | 1,191,889 |  | 1,189,021 |
Construction | 114,373 |  | 119,840 |
Home equity | 88,748 |  | 88,746 |
Other residential | 112,123 |  | 114,558 |
Installment and other consumer loans | 56,989 |  | 49,533 |
Total loans, at amortized cost 1 | 2,092,546 |  | 2,255,645 |
Allowance for credit losses on loans | (22,983) |  | (23,023) |
Total loans, net of allowance for credit losses on loans | $ | 2,069,563 |  | $ | 2,232,622 |
1 Amortized cost includes net deferred loan origination costs (fees) of $1.8 million and $(901) thousand at December 31, 2022 and 2021, respectively. Amounts are also net of unrecognized purchase discounts of $2.6 million and $2.5 million at December 31, 2022 and 2021, respectively. Amortized cost excludes accrued interest, which totaled $6.1 million and $7.1 million at December 31, 2022 and 2021, respectively, and is included in interest receivable and other assets in the consolidated statements of condition.
Schedule of Financing Receivable Credit Quality Indicators | The following tables present the loan portfolio by loan class, origination year and internal risk rating as of December 31, 2022 and 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 |
December 31, 2022 | 2022 | 2021 | 2020 | 2019 | 2018 | Prior | Total
Commercial and industrial: |  |  |  |  |  |  |  |
Pass and Watch | $ | 15,349 |  | $ | 6,679 |  | $ | 7,603 |  | $ | 19,982 |  | $ | 5,362 |  | $ | 24,954 |  | $ | 84,655 |  | $ | 164,584 |
Special Mention | 275 |  | — |  | — |  | 2,272 |  | 3,836 |  | — |  | 402 |  | 6,785 |
Substandard | — |  | — |  | 1,252 |  | — |  | — |  | 625 |  | 301 |  | 2,178 |
Total commercial and industrial | $ | 15,624 |  | $ | 6,679 |  | $ | 8,855 |  | $ | 22,254 |  | $ | 9,198 |  | $ | 25,579 |  | $ | 85,358 |  | $ | 173,547 |
Gross current period charge-offs | $ | — |  | $ | — |  | $ | (9) |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | (9) |
Commercial real estate, owner-occupied: |  |  |  |  |  |  |  |
Pass and Watch | $ | 54,188 |  | $ | 52,080 |  | $ | 40,369 |  | $ | 44,798 |  | $ | 29,856 |  | $ | 104,377 |  | $ | — |  | $ | 325,668 |
Special Mention | — |  | 16,199 |  | — |  | 304 |  | 5,255 |  | 4,493 |  | — |  | 26,251 |
Substandard | — |  | — |  | — |  | 1,160 |  | — |  | 1,699 |  | — |  | 2,859 |
Doubtful | — |  | — |  | 99 |  | — |  | — |  | — |  | — |  | 99 |
Total commercial real estate, owner-occupied | $ | 54,188 |  | $ | 68,279 |  | $ | 40,468 |  | $ | 46,262 |  | $ | 35,111 |  | $ | 110,569 |  | $ | — |  | $ | 354,877 |
Commercial real estate, investor-owned: |  |  |  |  |  |  |  |
Pass and Watch | $ | 177,822 |  | $ | 211,228 |  | $ | 155,278 |  | $ | 160,670 |  | $ | 129,166 |  | $ | 308,509 |  | $ | 57 |  | $ | 1,142,730 |
Special Mention | — |  | 1,172 |  | 12,097 |  | 3,934 |  | 678 |  | 9,290 |  | — |  | 27,171 |
Substandard | — |  | 2,264 |  | — |  | — |  | — |  | 19,724 |  | — |  | 21,988 |
Total commercial real estate, investor-owned | $ | 177,822 |  | $ | 214,664 |  | $ | 167,375 |  | $ | 164,604 |  | $ | 129,844 |  | $ | 337,523 |  | $ | 57 |  | $ | 1,191,889 |
Construction: |  |  |  |  |  |  |  |
Pass and Watch | $ | 49,262 |  | $ | 19,393 |  | $ | 28,861 |  | $ | 7,745 |  | $ | 9,112 |  | $ | — |  | $ | — |  | $ | 114,373 |
Total construction | $ | 49,262 |  | $ | 19,393 |  | $ | 28,861 |  | $ | 7,745 |  | $ | 9,112 |  | $ | — |  | $ | — |  | $ | 114,373 |
Home equity: |  |  |  |  |  |  |  |
Pass and Watch | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 883 |  | $ | 86,971 |  | $ | 87,854 |
Substandard | — |  | — |  | — |  | — |  | — |  | 480 |  | 414 |  | 894 |
Total home equity | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 1,363 |  | $ | 87,385 |  | $ | 88,748 |
Other residential: |  |  |  |  |  |  |  |
Pass and Watch | $ | 21,154 |  | $ | 14,547 |  | $ | 29,018 |  | $ | 21,890 |  | $ | 11,064 |  | $ | 14,450 |  | $ | — |  | $ | 112,123 |
Total other residential | $ | 21,154 |  | $ | 14,547 |  | $ | 29,018 |  | $ | 21,890 |  | $ | 11,064 |  | $ | 14,450 |  | $ | — |  | $ | 112,123 |
Installment and other consumer: |  |  |  |  |  |  |  |
Pass and Watch | $ | 20,054 |  | $ | 13,022 |  | $ | 5,727 |  | $ | 6,492 |  | $ | 4,181 |  | $ | 6,478 |  | $ | 944 |  | $ | 56,898 |
Substandard | — |  | — |  | — |  | — |  | — |  | 91 |  | — |  | 91 |
Total installment and other consumer | $ | 20,054 |  | $ | 13,022 |  | $ | 5,727 |  | $ | 6,492 |  | $ | 4,181 |  | $ | 6,569 |  | $ | 944 |  | $ | 56,989 |
Gross current period charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | (18) |  | $ | (5) |  | $ | (23) |
Total loans: |  |  |  |  |  |  |  |
Pass and Watch | $ | 337,829 |  | $ | 316,949 |  | $ | 266,856 |  | $ | 261,577 |  | $ | 188,741 |  | $ | 459,651 |  | $ | 172,627 |  | $ | 2,004,230 |
Total Special Mention | $ | 275 |  | $ | 17,371 |  | $ | 12,097 |  | $ | 6,510 |  | $ | 9,769 |  | $ | 13,783 |  | $ | 402 |  | $ | 60,207 |
Total Substandard | $ | — |  | $ | 2,264 |  | $ | 1,252 |  | $ | 1,160 |  | $ | — |  | $ | 22,619 |  | $ | 715 |  | $ | 28,010 |
Total Doubtful | $ | — |  | $ | — |  | $ | 99 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 99 |
Totals | $ | 338,104 |  | $ | 336,584 |  | $ | 280,304 |  | $ | 269,247 |  | $ | 198,510 |  | $ | 496,053 |  | $ | 173,744 |  | $ | 2,092,546 |
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 |
Total Doubtful | $ | — |  | $ | 114 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 114 |
Totals | $ | 461,784 |  | $ | 385,837 |  | $ | 310,140 |  | $ | 242,704 |  | $ | 131,462 |  | $ | 539,868 |  | $ | 183,850 |  | $ | 2,255,645 |
Schedule of Past Due Financing Receivables | The following table shows the amortized cost of loans by class, payment aging and non-accrual status as of December 31, 2022 and 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
December 31, 2022 |  |  |  |  |  |  |  |
30-59 days past due | $ | 3 |  | $ | — |  | $ | — |  | $ | — |  | $ | 319 |  | $ | 93 |  | $ | 5 |  | $ | 420 |
60-89 days past due | — |  | — |  | — |  | — |  | 244 |  | — |  | — |  | 244 |
90 days or more past due 1 | 264 |  | — |  | — |  | — |  | 414 |  | — |  | — |  | 678 |
Total past due | 267 |  | — |  | — |  | — |  | 977 |  | 93 |  | 5 |  | 1,342 |
Current | 173,280 |  | 354,877 |  | 1,191,889 |  | 114,373 |  | 87,771 |  | 112,030 |  | 56,984 |  | 2,091,204 |
Total loans 1 | $ | 173,547 |  | $ | 354,877 |  | $ | 1,191,889 |  | $ | 114,373 |  | $ | 88,748 |  | $ | 112,123 |  | $ | 56,989 |  | $ | 2,092,546 |
Non-accrual loans 2 | $ | — |  | $ | 1,563 |  | $ | — |  | $ | — |  | $ | 778 |  | $ | — |  | $ | 91 |  | $ | 2,432 |
Non-accrual loans with no allowance | $ | — |  | $ | 1,563 |  | $ | — |  | $ | — |  | $ | 778 |  | $ | — |  | $ | 91 |  | $ | 2,432 |
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 1 | 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 at December 31, 2022 and 2021. There were $264 thousand and $229 thousand in SBA PPP loans included in commercial and industrial that were past due ninety days as of December 31, 2022 and 2021, respectively, for which the loan was either in process of SBA forgiveness or purchase. 2 None of the non-accrual loans as of December 31, 2022 or 2021 were earning interest on a cash basis. We recognized no interest income on non-accrual loans in 2022, 2021 or 2020. Accrued interest of $48 thousand was reversed from interest income for the loans that were placed on non-accrual status in 2022. No interest income was reversed for the single loan that was placed on non-accrual status in 2021.
Schedule of Collateral Dependent Loans | The following table presents the amortized cost basis of individually analyzed collateral-dependent loans, which are on non-accrual status, by class at December 31, 2022 and 2021.
| Amortized Cost by Collateral Type |
(in thousands) | Commercial Real Estate | Residential Real Estate |  | Other | Total 1 | Allowance for Credit Losses
December 31, 2022 |  |  |  |  |  |
Commercial real estate, owner-occupied | $ | 1,563 |  | $ | — |  |  | $ | — |  | $ | 1,563 |  | $ | — |
Home equity | — |  | 778 |  |  | — |  | 778 |  | — |
Installment and other consumer | — |  | — |  |  | 91 |  | 91 |  | — |
Total | $ | 1,563 |  | $ | 778 |  |  | $ | 91 |  | $ | 2,432 |  | $ | — |
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 December 31, 2022 and 2021. The weighted average loan-to-value of collateral-dependent loans was approximately 42% and 67% at December 31, 2022 and 2021, respectively.
Schedule of Troubled Debt Restructurings on Financing Receivables | The following table summarizes the amortized cost of TDR loans by loan class as of December 31, 2022 and 2021.
| December 31,
(in thousands) | 2022 | 2021
Commercial and industrial | $ | 900 |  | $ | 1,183 |
Commercial real estate, owner-occupied | 1,160 |  | 7,155 |
Commercial real estate, investor-owned | 160 |  | 179 |
Home equity | 619 |  | 386 |
Installment and other consumer | 549 |  | 607 |
Total 1 | $ | 3,388 |  | $ | 9,510 |
1 TDR loans on non-accrual status totaled $1.6 million and $7.4 million at December 31, 2022 and 2021, respectively. Unfunded commitments for TDR loans totaled $209 thousand and $441 thousand as of December 31, 2022 and 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 Amortized Cost | Post-Modification Amortized Cost | Post-Modification Amortized Cost at Period End
TDRs modified during 2022: |  |  |  |
Commercial real estate, owner-occupied | 1 |  | $ | 1,758 |  | $ | 1,758 |  | $ | 1,160 |
Home equity | 3 |  | 247 |  | 247 |  | 240 |
Total | 4 |  | $ | 2,005 |  | $ | 2,005 |  | $ | 1,400 |
TDRs modified during 2021: |  |  |  |
Commercial and industrial | 1 |  | $ | 1,101 |  | $ | 1,101 |  | $ | 901 |
Home equity | 1 |  | 120 |  | 120 |  | 120 |
Total | 2 |  | $ | 1,221 |  | $ | 1,221 |  | $ | 1,021 |
TDRs modified during 2020: |  |  |  |
Commercial and industrial | 1 |  | $ | 170 |  | $ | 162 |  | $ | 96 |
Commercial real estate, investor-owned | 1 |  | 1,553 |  | 1,553 |  | 1,553 |
Home equity | 1 |  | 276 |  | 276 |  | 271 |
Installment and other consumer | 2 |  | 204 |  | 204 |  | 201 |
Total | 5 |  | $ | 2,203 |  | $ | 2,195 |  | $ | 2,121 |
Schedule of Allowance for Credit Losses on Financing Receivables | The following table discloses activity in the allowance for credit losses 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
Year ended December 31, 2022 |  |  |  |  |  |  |
Beginning balance | $ | 1,709 |  | $ | 2,776 |  | $ | 12,739 |  | $ | 1,653 |  | $ | 595 |  | $ | 644 |  | $ | 621 |  | $ | 2,286 |  | $ | 23,023 |
Provision (reversal) | 72 |  | (289) |  | (63) |  | 251 |  | (37) |  | (49) |  | 270 |  | (218) |  | (63) |
(Charge-offs) | (9) |  | — |  | — |  | — |  | — |  | — |  | (23) |  | — |  | (32) |
Recoveries | 22 |  | — |  | — |  | 33 |  | — |  | — |  | — |  | — |  | 55 |
Ending balance | $ | 1,794 |  | $ | 2,487 |  | $ | 12,676 |  | $ | 1,937 |  | $ | 558 |  | $ | 595 |  | $ | 868 |  | $ | 2,068 |  | $ | 22,983 |
Year ended December 31, 2021 |  |  |  |  |  |  |
Beginning balance | $ | 2,530 |  | $ | 2,778 |  | $ | 12,682 |  | $ | 1,557 |  | $ | 738 |  | $ | 998 |  | $ | 291 |  | $ | 1,300 |  | 22,874 |
Provision (reversal) | (1,240) |  | (561) |  | (476) |  | 62 |  | (193) |  | (360) |  | 333 |  | 986 |  | (1,449) |
Initial allowance for PCD loans 1 | 405 |  | 559 |  | 533 |  | — |  | — |  | 6 |  | 2 |  | — |  | 1,505 |
(Charge-offs) | — |  | — |  | — |  | — |  | — |  | — |  | (5) |  | — |  | (5) |
Recoveries | 14 |  | — |  | — |  | 34 |  | 50 |  | — |  | — |  | — |  | 98 |
Ending balance | $ | 1,709 |  | $ | 2,776 |  | $ | 12,739 |  | $ | 1,653 |  | $ | 595 |  | $ | 644 |  | $ | 621 |  | $ | 2,286 |  | $ | 23,023 |
Year ended December 31, 2020 2 |  |  |  |  |  |  |  |  |
Beginning balance | $ | 2,334 |  | $ | 2,462 |  | $ | 8,483 |  | $ | 638 |  | $ | 850 |  | $ | 973 |  | $ | 284 |  | $ | 653 |  | $ | 16,677 |
Provision - incurred loss method | 208 |  | 673 |  | 3,141 |  | 219 |  | 188 |  | 287 |  | 122 |  | 612 |  | 5,450 |
(Charge-offs) | (30) |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | (30) |
Recoveries | 13 |  | — |  | — |  | 3 |  | — |  | — |  | — |  | — |  | 16 |
Balance at September 30, 2020 | 2,525 |  | 3,135 |  | 11,624 |  | 860 |  | 1,038 |  | 1,260 |  | 406 |  | 1,265 |  | 22,113 |
Impact of CECL adoption | (278) |  | 138 |  | 1,755 |  | 201 |  | (361) |  | (212) |  | (125) |  | 486 |  | 1,604 |
Post adoption balance at October 1, 2020 | 2,247 |  | 3,273 |  | 13,379 |  | 1,061 |  | 677 |  | 1,048 |  | 281 |  | 1,751 |  | 23,717 |
Provision (reversal) - CECL method | 269 |  | (495) |  | (697) |  | 496 |  | 61 |  | (50) |  | 11 |  | (451) |  | (856) |
(Charge-offs) | — |  | — |  | — |  | — |  | — |  | — |  | (1) |  | — |  | (1) |
Recoveries | 14 |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | 14 |
Ending balance | $ | 2,530 |  | $ | 2,778 |  | $ | 12,682 |  | $ | 1,557 |  | $ | 738 |  | $ | 998 |  | $ | 291 |  | $ | 1,300 |  | $ | 22,874 |
1 The initial allowance for PCD loans relates to the AMRB merger discussed in Note 18, Merger. 2 Refer to Note 1, Summary of Significant Accounting Policies, for a discussion of our methodology for the adoption of the current expected credit loss ("CECL") accounting standards in 2020.
Schedule of Related Party Transactions | The following table shows changes in net loans to related parties for each of the three years ended December 31, 2022, 2021 and 2020.
(in thousands) | 2022 | 2021 | 2020
Balance at beginning of year | $ | 7,942 |  | $ | 6,423 |  | $ | 8,333 |
Additions | 1,525 |  | — |  | — |
Assumed in the AMRB acquisition | — |  | 4,037 |  | — |
Repayments | (364) |  | (2,518) |  | (1,910) |
Reclassified due to a change in borrower status | (2,658) |  | — |  | — |
Balance at end of year | $ | 6,445 |  | $ | 7,942 |  | $ | 6,423 |

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