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Loans and Allowance for Credit Losses on Loans (Tables) | 12 Months Ended
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Dec. 31, 2023
Receivables [Abstract] |
Schedule of Loans by Class | The following table presents the amortized cost of loans by portfolio class as of December 31, 2023 and 2022.
| December 31,
(in thousands) | 2023 | 2022
Commercial and industrial | $ | 153,750 |  | $ | 173,547 |
Real estate: |  |
Commercial owner-occupied | 333,181 |  | 354,877 |
Commercial non-owner occupied | 1,219,385 |  | 1,191,889 |
Construction | 99,164 |  | 114,373 |
Home equity | 82,087 |  | 88,748 |
Other residential | 118,508 |  | 112,123 |
Installment and other consumer loans | 67,645 |  | 56,989 |
Total loans, at amortized cost 1 | 2,073,720 |  | 2,092,546 |
Allowance for credit losses on loans | (25,172) |  | (22,983) |
Total loans, net of allowance for credit losses on loans | $ | 2,048,548 |  | $ | 2,069,563 |
1 Amortized cost includes net deferred loan origination costs of $2.7 million and $1.8 million at December 31, 2023 and 2022, respectively. Amounts are also net of unrecognized purchase discounts of $2.0 million and $2.6 million at December 31, 2023 and 2022, respectively. Amortized cost excludes accrued interest, which totaled $6.6 million and $6.1 million at December 31, 2023 and 2022, 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 portfolio class, origination/renewal year and internal risk rating as of December 31, 2023 and 2022. The current year vintage table reflects gross charge-offs by portfolio 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, 2023 | 2023 | 2022 | 2021 | 2020 | 2019 | Prior | Total
Commercial and industrial: |  |  |  |  |  |  |  |
Pass and Watch | $ | 25,615 |  | $ | 9,187 |  | $ | 2,970 |  | $ | 3,718 |  | $ | 15,128 |  | $ | 21,004 |  | $ | 62,486 |  | $ | 140,108 |
Special Mention | — |  | — |  | — |  | — |  | 334 |  | — |  | 9,300 |  | 9,634 |
Substandard | — |  | — |  | — |  | — |  | 1,311 |  | 2,697 |  | — |  | 4,008 |
Total commercial and industrial | $ | 25,615 |  | $ | 9,187 |  | $ | 2,970 |  | $ | 3,718 |  | $ | 16,773 |  | $ | 23,701 |  | $ | 71,786 |  | $ | 153,750 |
Gross current period charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | (4) |  | $ | (3) |  | $ | (3) |  | $ | (1) |  | $ | (11) |
Commercial real estate, owner-occupied: |  |  |  |  |  |  |  |
Pass and Watch | $ | 13,128 |  | $ | 41,808 |  | $ | 49,887 |  | $ | 37,708 |  | $ | 40,994 |  | $ | 114,018 |  | $ | 56 |  | $ | 297,599 |
Special Mention | 1,431 |  | 4,498 |  | 15,636 |  | 820 |  | 286 |  | 8,902 |  | — |  | 31,573 |
Substandard | — |  | 2,231 |  | — |  | — |  | — |  | 1,778 |  | — |  | 4,009 |
Total commercial real estate, owner-occupied | $ | 14,559 |  | $ | 48,537 |  | $ | 65,523 |  | $ | 38,528 |  | $ | 41,280 |  | $ | 124,698 |  | $ | 56 |  | $ | 333,181 |
Gross current period charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | (406) |  | $ | — |  | $ | — |  | $ | (406) |
Commercial real estate, non-owner occupied: |  |  |  |  |  |  |  |
Pass and Watch | $ | 76,718 |  | $ | 172,028 |  | $ | 196,340 |  | $ | 150,831 |  | $ | 139,860 |  | $ | 368,675 |  | $ | 9,832 |  | $ | 1,114,284 |
Special Mention | — |  | 2,790 |  | 9,498 |  | 11,776 |  | 15,708 |  | 41,602 |  | — |  | 81,374 |
Substandard | 878 |  | 272 |  | 2,204 |  | — |  | — |  | 20,373 |  | — |  | 23,727 |
Total commercial real estate, non-owner occupied | $ | 77,596 |  | $ | 175,090 |  | $ | 208,042 |  | $ | 162,607 |  | $ | 155,568 |  | $ | 430,650 |  | $ | 9,832 |  | $ | 1,219,385 |
Construction: |  |  |  |  |  |  |  |
Pass and Watch | $ | 13,138 |  | $ | 24,403 |  | $ | 19,521 |  | $ | 29,512 |  | $ | — |  | $ | — |  | $ | — |  | $ | 86,574 |
Special Mention | 12,590 |  | — |  | — |  | — |  | — |  | — |  | — |  | 12,590 |
Total construction | $ | 25,728 |  | $ | 24,403 |  | $ | 19,521 |  | $ | 29,512 |  | $ | — |  | $ | — |  | $ | — |  | $ | 99,164 |
Home equity: |  |  |  |  |  |  |  |
Pass and Watch | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 734 |  | $ | 80,773 |  | $ | 81,507 |
Substandard | — |  | — |  | — |  | — |  | — |  | 369 |  | 211 |  | 580 |
Total home equity | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 1,103 |  | $ | 80,984 |  | $ | 82,087 |
Other residential: |  |  |  |  |  |  |  |
Pass and Watch | $ | 17,861 |  | $ | 20,114 |  | $ | 13,390 |  | $ | 25,637 |  | $ | 20,935 |  | $ | 20,571 |  | $ | — |  | $ | 118,508 |
Total other residential | $ | 17,861 |  | $ | 20,114 |  | $ | 13,390 |  | $ | 25,637 |  | $ | 20,935 |  | $ | 20,571 |  | $ | — |  | $ | 118,508 |
Installment and other consumer: |  |  |  |  |  |  |  |
Pass and Watch | $ | 22,038 |  | $ | 14,528 |  | $ | 10,632 |  | $ | 4,687 |  | $ | 5,300 |  | $ | 9,399 |  | $ | 1,061 |  | $ | 67,645 |
Total installment and other consumer | $ | 22,038 |  | $ | 14,528 |  | $ | 10,632 |  | $ | 4,687 |  | $ | 5,300 |  | $ | 9,399 |  | $ | 1,061 |  | $ | 67,645 |
Gross current period charge-offs | $ | (7) |  | $ | (6) |  | $ | (1) |  | $ | (4) |  | $ | — |  | $ | (1) |  | $ | (5) |  | $ | (24) |
Total loans: |  |  |  |  |  |  |  |
Pass and Watch | $ | 168,498 |  | $ | 282,068 |  | $ | 292,740 |  | $ | 252,093 |  | $ | 222,217 |  | $ | 534,401 |  | $ | 154,208 |  | $ | 1,906,225 |
Total Special Mention | $ | 14,021 |  | $ | 7,288 |  | $ | 25,134 |  | $ | 12,596 |  | $ | 16,328 |  | $ | 50,504 |  | $ | 9,300 |  | $ | 135,171 |
Total Substandard | $ | 878 |  | $ | 2,503 |  | $ | 2,204 |  | $ | — |  | $ | 1,311 |  | $ | 25,217 |  | $ | 211 |  | $ | 32,324 |
Totals | $ | 183,397 |  | $ | 291,859 |  | $ | 320,078 |  | $ | 264,689 |  | $ | 239,856 |  | $ | 610,122 |  | $ | 163,719 |  | $ | 2,073,720 |
Total gross current period charge-offs | $ | (7) |  | $ | (6) |  | $ | (1) |  | $ | (8) |  | $ | (409) |  | $ | (4) |  | $ | (6) |  | $ | (441) |
(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 |
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, non-owner occupied: |  |  |  |  |  |  |  |
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, non-owner occupied | $ | 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 |
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 |
Schedule of Past Due Financing Receivables | The following table shows the amortized cost of loans by portfolio class, payment aging and non-accrual status as of December 31, 2023 and 2022.
Loan Aging Analysis by Portfolio Class
(in thousands) | Commercial and industrial | Commercial real estate, owner-occupied | Commercial real estate, non-owner occupied | Construction | Home equity | Other residential | Installment and other consumer | Total
December 31, 2023 |  |  |  |  |  |  |  |
30-59 days past due | $ | 2,991 |  | $ | 618 |  | $ | — |  | $ | — |  | $ | 43 |  | $ | 83 |  | $ | 195 |  | $ | 3,930 |
60-89 days past due | 69 |  | — |  | 2,204 |  | — |  | — |  | — |  | 1 |  | 2,274 |
90 days or more past due 1 | 1,311 |  | 149 |  | — |  | — |  | — |  | — |  | — |  | 1,460 |
Total past due | 4,371 |  | 767 |  | 2,204 |  | — |  | 43 |  | 83 |  | 196 |  | 7,664 |
Current | 149,379 |  | 332,414 |  | 1,217,181 |  | 99,164 |  | 82,044 |  | 118,425 |  | 67,449 |  | 2,066,056 |
Total loans 1 | $ | 153,750 |  | $ | 333,181 |  | $ | 1,219,385 |  | $ | 99,164 |  | $ | 82,087 |  | $ | 118,508 |  | $ | 67,645 |  | $ | 2,073,720 |
Non-accrual loans 2 | $ | 4,008 |  | $ | 434 |  | $ | 3,081 |  | $ | — |  | $ | 469 |  | $ | — |  | $ | — |  | $ | 7,992 |
Non-accrual loans with no allowance | $ | 1,311 |  | $ | 434 |  | $ | 877 |  | $ | — |  | $ | 469 |  | $ | — |  | $ | — |  | $ | 3,091 |
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 |
1 There were no non-performing loans past due more than ninety days and accruing interest at December 31, 2023 and 2022. 2 None of the non-accrual loans as of December 31, 2023 or 2022 were earning interest on a cash basis. We recognized no interest income on non-accrual loans in 2023, 2022 or 2021. Accrued interest of $206 thousand and $48 thousand was reversed from interest income for the loans that were placed on non-accrual status in 2023 and 2022, respectively. 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 were all on non-accrual status, by portfolio class and collateral type as of December 31, 2023 and 2022.
| Amortized Cost by Collateral Type |
(in thousands) | Commercial Real Estate | Residential Real Estate |  | Other | Total 1 | Allowance for Credit Losses
December 31, 2023 |  |  |  |  |  |
Commercial and industrial | $ | 1,311 |  | $ | — |  |  | $ | — |  | $ | 1,311 |  | $ | — |
Commercial real estate, owner-occupied | 434 |  | — |  |  | — |  | 434 |  | — |
Commercial real estate, non-owner occupied | 3,081 |  | — |  |  | — |  | 3,081 |  | 408 |
Home equity | — |  | 469 |  |  | — |  | 469 |  | — |
Total | $ | 4,826 |  | $ | 469 |  |  | $ | — |  | $ | 5,295 |  | $ | 408 |
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 |  | $ | — |
1 There were no collateral-dependent residential real estate mortgage loans in process of foreclosure or in substance repossessed at December 31, 2023 and 2022. The weighted average loan-to-value of collateral-dependent loans was approximately 70% and 42% at December 31, 2023 and 2022, respectively.
Schedule of Troubled Debt Restructurings on Financing Receivables | The following table summarizes the amortized cost of loans as of December 31, 2023 modified for borrowers experiencing financial difficulty during the year ended December 31, 2023 by portfolio class and type of modification granted.
(in thousands) |  |  | Term Extension |  |  | Percent of Portfolio Class Total
December 31, 2023 |  |  |  |  |  |
Commercial real estate, owner-occupied |  |  | $ | 1,431 |  |  |  | 0.4 | %
Commercial real estate, non-owner occupied |  |  | 878 |  |  |  | 0.1 | %
Total |  |  | $ | 2,309 |  |  |  |
The following table summarizes the financial effect of loan modifications presented in the table above during the year ended December 31, 2023 by portfolio class.
(in thousands) |  |  | Weighted-Average Term Extension (in years)
Year ended December 31, 2023 |  |  |
Commercial real estate, owner-occupied |  |  | 2.3
Commercial real estate, non-owner occupied |  |  | 0.5
The following table summarizes the amortized cost and payment status of loans as of December 31, 2023 that were modified during the year ended December 31, 2023 by portfolio class.
(in thousands) | Current | 30-59 Days Past Due | 60-89 Days Past Due | 90 Days or More Past Due | Total | Non-Accrual
December 31, 2023 |  |  |  |  |  |
Commercial real estate, owner-occupied | $ | 1,431 |  | $ | — |  | $ | — |  | $ | — |  | $ | 1,431 |  | $ | — |
Commercial real estate, non-owner occupied | 878 |  | — |  | — |  | — |  | 878 |  | 878 |
Total | $ | 2,309 |  | $ | — |  | $ | — |  | $ | — |  | $ | 2,309 |  | $ | 878 |
Schedule of Allowance for Credit Losses on Financing Receivables | The following table presents the details of the allowance for credit losses on loans segregated by loan portfolio class as of December 31, 2023 and 2022.
Allocation of the Allowance for Credit Losses on Loans
(in thousands) | Commercial and industrial | Commercial real estate, owner-occupied | Commercial real estate, non-owner occupied | Construction | Home equity | Other residential | Installment and other consumer | Unallocated | Total
December 31, 2023 |  |  |  |  |  |  |  |  |
Modeled expected credit losses | $ | 897 |  | $ | 1,270 |  | $ | 7,380 |  | $ | 185 |  | $ | 482 |  | $ | 619 |  | $ | 634 |  | $ | — |  | $ | 11,467 |
Qualitative adjustments | 622 |  | 1,205 |  | 6,327 |  | 1,647 |  | 70 |  | 33 |  | 342 |  | 2,038 |  | 12,284 |
Specific allocations | 193 |  | 1 |  | 1,226 |  | — |  | — |  | 1 |  | — |  | — |  | 1,421 |
Total | $ | 1,712 |  | $ | 2,476 |  | $ | 14,933 |  | $ | 1,832 |  | $ | 552 |  | $ | 653 |  | $ | 976 |  | $ | 2,038 |  | $ | 25,172 |
December 31, 2022 |  |  |  |  |  |  |  |  |
Modeled expected credit losses | $ | 1,079 |  | $ | 1,497 |  | $ | 7,937 |  | $ | 453 |  | $ | 504 |  | $ | 571 |  | $ | 610 |  | $ | — |  | $ | 12,651 |
Qualitative adjustments | 706 |  | 990 |  | 4,739 |  | 1,484 |  | 54 |  | 24 |  | 258 |  | 2,068 |  | 10,323 |
Specific allocations | 9 |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | 9 |
Total | $ | 1,794 |  | $ | 2,487 |  | $ | 12,676 |  | $ | 1,937 |  | $ | 558 |  | $ | 595 |  | $ | 868 |  | $ | 2,068 |  | $ | 22,983 |
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, non-owner occupied | Construction | Home equity | Other residential | Installment and other consumer | Unallocated | Total
Year ended December 31, 2023 |  |  |  |  |  |  |
Beginning balance | $ | 1,794 |  | $ | 2,487 |  | $ | 12,676 |  | $ | 1,937 |  | $ | 558 |  | $ | 595 |  | $ | 868 |  | $ | 2,068 |  | $ | 22,983 |
(Reversal) provision | (100) |  | 395 |  | 2,257 |  | (130) |  | (6) |  | 58 |  | 131 |  | (30) |  | 2,575 |
(Charge-offs) | (11) |  | (406) |  | — |  | — |  | — |  | — |  | (24) |  | — |  | (441) |
Recoveries | 29 |  | — |  | — |  | 25 |  | — |  | — |  | 1 |  | — |  | 55 |
Ending balance | $ | 1,712 |  | $ | 2,476 |  | $ | 14,933 |  | $ | 1,832 |  | $ | 552 |  | $ | 653 |  | $ | 976 |  | $ | 2,038 |  | $ | 25,172 |
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 |
(Reversal) provision | (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 |
1 The initial allowance for purchased credit impaired ("PCD") loans relates to the AMRB merger discussed in Note 18, Merger.
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, 2023, 2022 and 2021.
(in thousands) | 2023 | 2022 | 2021
Balance at beginning of year | $ | 6,445 |  | $ | 7,942 |  | $ | 6,423 |
Additions | — |  | 1,525 |  | — |
Assumed in the AMRB acquisition | — |  | — |  | 4,037 |
Repayments | (613) |  | (364) |  | (2,518) |
Reclassified due to a change in borrower status | — |  | (2,658) |  | — |
Balance at end of year | $ | 5,832 |  | $ | 6,445 |  | $ | 7,942 |

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