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LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)

12 Months Ended

Dec. 31, 2024

Loans and Leases Receivable Disclosure [Abstract]

Composition of Loan Portfolio by Type

The composition of the loan portfolio, net of deferred loan fees as of December 31, 2024 and 2023 is summarized as follows (in thousands):

			2024						2023
Commercial and industrial			$	299,521					$	264,396
Commercial mortgages:
Construction			94,943						138,887
Commercial mortgages, other			1,122,061						984,038
Residential mortgages			274,979						277,992
Consumer loans:
Home equity lines and loans			93,220						87,056
Indirect consumer loans			178,118						210,423
Direct consumer loans			8,577						9,872
Total loans, net of deferred loan fees			2,071,419						1,972,664
Allowance for credit losses			(21,388)						(22,517)
Loans, net of allowance for credit losses			$	2,050,031					$	1,950,147

Allowance for Loan Losses by Portfolio Segment

The following tables present the activity in the allowance for credit losses by portfolio segment for the years ended December 31, 2024 and 2023 (in thousands):

			December 31, 2024
Allowance for credit losses			Commercial and Industrial						Commercial Mortgages						Residential Mortgages						Consumer Loans												Total
Beginning balance, January 1, 2024			$	5,055					$	12,026					$	2,194					$	3,242											$	22,517
Charge Offs:			(302)						—						(21)						(1,550)												(1,873)
Recoveries:			128						4						62						519												713
Net (charge offs) recoveries			(174)						4						41						(1,031)												(1,160)
Provision (1)			(361)						(816)						24						1,184												31
Ending balance, December 31, 2024			$	4,520					$	11,214					$	2,259					$	3,395											$	21,388

(1) Additional provision related to off-balance sheet exposure was a credit of $77 thousand for the year ended December 31, 2024.

			December 31, 2023
Allowance for credit losses			Commercial and Industrial						Commercial Mortgages						Residential Mortgages						Consumer Loans												Total
Beginning balance, January 1, 2023			$	3,373					$	11,576					$	1,845					$	2,865											$	19,659
Cumulative effect adjustment for the adoption of ASC-326			909						(695)						(16)						176												374
Beginning balance after cumulative effect adjustment, January 1, 2023			4,282						10,881						1,829						3,041												20,033
Charge Offs:			(281)						—						(32)						(1,070)												(1,383)
Recoveries:			22						4						—						416												442
Net recoveries (charge offs)			(259)						4						(32)						(654)												(941)
Provision (1)			1,032						1,141						397						855												3,425
Ending balance, December 31, 2023			$	5,055					$	12,026					$	2,194					$	3,242											$	22,517

(1) Additional provision related to off-balance sheet exposure was a credit of $163 thousand for the year ended December 31, 2023.

The following table presents the activity in the allowance for credit losses on unfunded commitments for the years ended December 31, 2024 and 2023:

			For the Years Ended December 31,
Allowance for credit losses on unfunded commitments			2024						2023
Beginning balance			$	919					$	—
Impact of adoption of ASC-326			—						1,082
Provision for credit losses on unfunded commitments			(77)						(163)
Ending balance			$	842					$	919

The following table presents the provision for credit losses on loans and unfunded commitments for the years ended December 31, 2024 and 2023 (in thousands):

			For the Years Ended December 31,
Provision for credit losses			2024						2023
Provision for credit losses on loans			$	31					$	3,425
Provision for credit losses on unfunded commitments			(77)						(163)
Total provision (credit) for credit losses			$	(46)					$	3,262

The following tables present the balance in the allowance for credit losses and the amortized cost basis in loans by portfolio segment and based on analysis status as of December 31, 2024 and 2023 (in thousands):

			December 31, 2024
Allowance for credit losses			Commercial and Industrial						Commercial Mortgages						Residential Mortgages						Consumer Loans						Total
Ending allowance balance attributable to loans:
Individually analyzed			$	1,446					$	106					$	—					$	—					$	1,552
Collectively analyzed			3,074						11,108						2,259						3,395						19,836
Total ending allowance balance			$	4,520					$	11,214					$	2,259					$	3,395					$	21,388

			December 31, 2023
Allowance for credit losses			Commercial and Industrial						Commercial Mortgages						Residential Mortgages						Consumer Loans						Total
Ending allowance balance attributable to loans:
Individually analyzed			$	1,928					$	27					$	—					$	—					$	1,955
Collectively analyzed			3,127						11,999						2,194						3,242						20,562
Total ending allowance balance			$	5,055					$	12,026					$	2,194					$	3,242					$	22,517

			December 31, 2024
Loans			Commercial and Industrial						Commercial Mortgages						Residential Mortgages						Consumer Loans						Total
Loans individually analyzed			$	1,512					$	4,959					$	—					$	—					$	6,471
Loans collectively analyzed			298,009						1,212,045						274,979						279,915						2,064,948
Total ending loans balance			$	299,521					$	1,217,004					$	274,979					$	279,915					$	2,071,419

			December 31, 2023
Loans			Commercial and Industrial						Commercial Mortgages						Residential Mortgages						Consumer Loans						Total
Loans individually analyzed			$	2,067					$	5,968					$	—					$	—					$	8,035
Loans collectively analyzed			262,329						1,116,957						277,992						307,351						1,964,629
Total ending loans balance			$	264,396					$	1,122,925					$	277,992					$	307,351					$	1,972,664

Financing Receivable, Modified

The following tables summarize the amortized cost basis of loans modified during the years ended December 31, 2024 and 2023 (in thousands):

			December 31, 2024
Loans modified under ASU 2022-02			Principal Reduction						Interest Rate Reduction						Term Extension						Payment Delay						Combination						Total						(%) of Loan Class (1)
Commercial & industrial			$	—					$	—					$	384					$	—					$	—					$	384					0.13		%
Commercial mortgages:
Commercial mortgages, other			—						—						—						376						—						376						0.03		%
Residential mortgages			—						—						—						440						—						440						0.16		%
Total			$	—					$	—					$	384					$	816					$	—					$	1,200

(1) Represents the amortized cost basis of loans modified during the period as a percentage of the period-end loan balances by class.

			December 31, 2023
Loans modified under ASU 2022-02			Principal Reduction						Interest Rate Reduction						Term Extension						Payment Delay						Combination						Total						(%) of Loan Class (1)
Commercial & industrial			$	—					$	—					$	1,011					$	—					$	—					$	1,011					0.38		%
Commercial mortgages:																																	—
Commercial mortgages, other			—						—						272						1,878						—						2,150						0.22		%
Consumer loans:																																	—
Home equity lines and loans			—						—						116						—						—						116						0.13		%
Total			$	—					$	—					$	1,399					$	1,878					$	—					$	3,277

(1) Represents the amortized cost basis of loans modified during the period as a percentage of the period-end loan balances by class.

The following tables present the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the years ended December 31, 2024 and 2023:

December 31, 2024

Effect of loan modifications under ASU 2022-02

Principal reduction (in thousands)

Weighted average interest rate reduction (%)

Weighted average term extension (in months)

Weighted-average payment delay (in months)

Commercial & industrial

$—

—%

60 months

0 months

Commercial mortgages:

Commercial mortgages, other

$—

—%

0 months

101 months

Residential mortgages

$—

—%

0 months

6 months

December 31, 2023

Principal Reduction (in thousands)

Weighted average interest rate reduction (%)

Weighted average term extension (in months)

Weighted average payment delay (in months)

Commercial & industrial

—

—%

12 months

0 months

Commercial mortgages:

Commercial mortgages, other

—

—%

60 months

4 months

Consumer loans:

Home equity lines and loans

—

—%

180 months

0 months

Schedule of Recorded Investment in Past Due and Non-Accrual Status by Class of Loans

The following tables present the performance of such loans that were modified in the twelve month periods preceding December 31, 2024 and 2023 (in thousands):

			Twelve Months Ended December 31, 2024
Past Due Status of Modifications under ASU 2022-02:			30-59 Days Past Due						60-89 Days Past Due						Greater Than 89 Days Past Due						Loans Not Past Due						Total
Commercial and industrial			$	—					$	—					$	—					$	384					$	384
Commercial mortgages:
Commercial mortgages, other			—						—						—						376						376
Residential mortgages (1)			—						—						440						—						440
Total			$	—					$	—					$	440					$	760					$	1,200

(1) The residential mortgage included in the above table was contractually past due as of December 31, 2024, but was otherwise performing on its modified terms.

			Twelve Months Ended December 31, 2023
Past Due Status of Modifications under ASU 2022-02:			30-59 Days Past Due						60-89 Days Past Due						Greater Than 89 Days Past Due						Loans Not Past Due						Total
Commercial and industrial			$	875					$	—					$	—					$	136					$	1,011
Commercial mortgages:
Commercial mortgages, other			—						—						—						2,150						2,150
Consumer loans:
Home equity lines and loans			—						—						—						116						116
Total			$	875					$	—					$	—					$	2,402					$	3,277

The following table presents the amortized cost basis of nonaccrual loans with no related specific allocation in the allowance for credit losses, total nonaccrual loans, and loans pasts due 90 days or greater which were still accruing, by class of loans, as of December 31, 2024 and 2023 (in thousands):

			Nonaccrual with no allowance for credit losses												Nonaccrual												Loans Past Due 90 Days or More and Still Accruing
			2024						2023						2024						2023						2024						2023
Commercial and industrial			$	76					$	76					$	1,534					$	1,930					$	23					$	10
Commercial mortgages:
Construction			—						2,209						—						2,209						—						—
Commercial mortgages			3,981						3,732						4,959						3,760						—						—
Residential mortgages			1,372						1,315						1,372						1,315						—						—
Consumer loans:
Home equity lines and loans			613						508						613						508						—						—
Indirect consumer loans			474						687						474						687						—						—
Direct consumer loans			2						2						2						2						—						—
Total			$	6,518					$	8,529					$	8,954					$	10,411					$	23					$	10

The following tables present the aging of the amortized cost basis in loans as of December 31, 2024 and 2023 (in thousands):

			December 31, 2024
			30 - 59 Days Past Due						60-89 Days Past Due						Greater Than 89 Days Past Due						Total Past Due												Loans Not Past Due						Total
Commercial and industrial			$	140					$	201					$	702					$	1,043											$	298,478					$	299,521
Commercial mortgages:
Construction			—						—						—						—												94,943						94,943
Commercial mortgages			1,032						—						3,258						4,290												1,117,771						1,122,061
Residential mortgages			1,529						662						696						2,887												272,092						274,979
Consumer loans:
Home equity lines and loans			231						—						364						595												92,625						93,220
Indirect consumer loans			2,101						719						235						3,055												175,063						178,118
Direct consumer loans			14						6						1						21												8,556						8,577
Total			$	5,047					$	1,588					$	5,256					$	11,891											$	2,059,528					$	2,071,419

			December 31, 2023
			30 - 59 Days Past Due						60-89 Days Past Due						Greater Than 89 Days Past Due						Total Past Due												Loans Not Past Due						Total
Commercial and industrial			$	1,196					$	31					$	10					$	1,237											$	263,159					$	264,396
Commercial mortgages:
Construction			2,164						—						2,207						4,371												134,516						138,887
Commercial mortgages			1,022						103						261						1,386												982,652						984,038
Residential mortgages			2,244						201						585						3,030												274,962						277,992
Consumer loans:
Home equity lines and loans			461						87						366						914												86,142						87,056
Indirect consumer loans			2,473						501						426						3,400												207,023						210,423
Direct consumer loans			2						20						—						22												9,850						9,872
Total			$	9,562					$	943					$	3,855					$	14,360											$	1,958,304					$	1,972,664

Schedule Of Analysis Of Collateral Dependent Loans

The following table presents the amortized cost basis and related allowance for credit loss of individually analyzed loans considered to be collateral-dependent as of December 31, 2024 and 2023 (in thousands):

			December 31, 2024												December 31, 2023
			Amortized Cost Basis						Related Allowance						Amortized Cost Basis						Related Allowance
Commercial and industrial:
Commercial and industrial (1) (2)			$	130					$	65					$	379					$	240
Commercial mortgages:
Construction (1)			—						—						2,209						—
Commercial mortgages, other (1) (2) (3)			4,959						106						3,759						27
Total			$	5,089					$	171					$	6,347					$	267

(1) Secured by commercial real estate

(2) Secured by business assets

(3) Secured by residential real estate

Financing Receivable, Troubled Debt

The following table presents the average amortized basis in and interest income recognized on loans individually analyzed, by class, as of December 31, 2024 and 2023 (in thousands):

			December 31, 2024												December 31, 2023
With no related allowance recorded:			Average Amortized Cost Basis						Interest Income Recognized (1)						Average Amortized Cost Basis						Interest Income Recognized (1)
Commercial and industrial			$	102					$	4					$	431					$	—
Commercial mortgages:
Construction			1,753						—						443						103
Commercial mortgages			2,876						—						3,988						5
Residential mortgages			—						—						288						—
Consumer loans:
Home equity lines & loans			—						—						99						—
With an allowance recorded:
Commercial and industrial			1,797						8						1,339						55
Commercial mortgages:
Construction			—						—						—						—
Commercial mortgages			379						—						33						—
Consumer loans:
Home equity lines and loans			—						—						25						—
Total			$	6,907					$	12					$	6,646					$	163

(1) Cash basis interest income approximates interest income recognized.

Risk Category of Recorded Investment of Loans by Class of Loans

Based on the analyses performed as of December 31, 2024, the risk category of the amortized cost basis of loans by class of loans and vintage, as well as the gross charge-offs by loan class and vintage for the period, are as follows (in thousands):

			Term Loans - Amortized Cost by Origination Year																																				Revolving Loans Amortized Cost						Revolving Loans Converted to Term						Total
			2024						2023						2022						2021						2020						Prior
Commercial & Industrial
Pass			$	44,130					$	32,157					$	34,862					$	16,787					$	8,326					$	27,452					$	108,819					$	1,380					$	273,913
Special Mention			810						262						3,933						—						4,390						3,673						10,203						62						23,333
Substandard			99						—						8						733						30						—						379						318						1,567
Doubtful			21						—						—						—						—						687						—						—						708
Total			45,060						32,419						38,803						17,520						12,746						31,812						119,401						1,760						299,521
Gross charge offs			—						84						200						6						—						—						12						—						302
Construction
Pass			19,344						46,954						17,568						9,058						—						1,536						483						—						94,943
Special Mention			—						—						—						—						—						—						—						—						—
Substandard			—						—						—						—						—						—						—						—						—
Doubtful			—						—						—						—						—						—						—						—						—
Total			19,344						46,954						17,568						9,058						—						1,536						483						—						94,943
Gross charge offs			—						—						—						—						—						—						—						—						—
Commercial mortgages
Pass			120,351						132,539						294,225						162,843						107,341						264,306						6,793						832						1,089,230
Special Mention			—						370						5,935						7,902						—						10,039						2,000						—						26,246
Substandard			—						2,244						1,009						321						1,014						1,982						—						—						6,570
Doubtful			—						—						—						—						—						15						—						—						15
Total			120,351						135,153						301,169						171,066						108,355						276,342						8,793						832						1,122,061
Gross charge offs			—						—						—						—						—						—						—						—						—
Residential mortgages
Not rated			21,574						20,257						55,321						55,152						64,471						56,708						—						—						273,483
Substandard			—						—						85						771						220						420						—						—						1,496
Total			21,574						20,257						55,406						55,923						64,691						57,128						—						—						274,979
Gross charge offs			—						—						—						—						—						21						—						—						21
Home equity lines and loans
Not rated			13,833						10,657						14,094						4,879						2,503						10,259						35,015						1,252						92,492
Special Mention			—						—						115						—						—						—						—						—						115
Substandard			—						24						63						—						—						195						116						215						613
Total			13,833						10,681						14,272						4,879						2,503						10,454						35,131						1,467						93,220
Gross charge offs			—						—						1						—						—						11						1						—						13
Indirect consumer
Not rated			37,746						52,480						67,237						13,266						4,194						2,726						—						—						177,649
Substandard			75						157						107						79						11						40						—						—						469
Total			37,821						52,637						67,344						13,345						4,205						2,766						—						—						178,118
Gross charge offs			47						517						525						161						99						116						—						—						1,465
Direct consumer
Not rated			2,420						1,681						1,454						275						41						225						2,455						14						8,565
Substandard			—						—						—						—						—						—						10						2						12
Total			2,420						1,681						1,454						275						41						225						2,465						16						8,577
Gross charge offs			5						21						20						14						—						4						8						—						72
			—																		—						—						—						—						—
Total loans			$	260,403					$	299,782					$	496,016					$	272,066					$	192,541					$	380,263					$	166,273					$	4,075					$	2,071,419
Total Gross charge-offs			$	52					$	622					$	746					$	181					$	99					$	152					$	21					$	—					$	1,873

Based on the analyses performed as of December 31, 2023, the risk category of the amortized cost basis of loans by class of loans and vintage, as well as the gross charge-offs by loan class and vintage for the period, are as follows (in thousands):

			Term Loans - Amortized Cost by Origination Year																																				Revolving Loans Amortized Cost						Revolving Loans Converted to Term						Total
			2023						2022						2021						2020						2019						Prior
Commercial & Industrial
Pass			$	41,925					$	40,579					$	21,892					$	13,541					$	31,233					$	10,523					$	77,241					$	1,662					$	238,596
Special Mention			185						4,608						—						4,020						—						4,690						9,137						482						23,122
Substandard			—						24						991						109						23						456						—						161						1,764
Doubtful			—						—						—						—						—						790						75						49						914
Total			42,110						45,211						22,883						17,670						31,256						16,459						86,453						2,354						264,396
Gross charge offs			—						—						—						—						9						272						—						—						281
Construction
Pass			46,951						68,483						19,066						—						28						1,669						481						—						136,678
Special Mention			—						—						—						—						—						—						—						—						—
Substandard			—						—						—						—						2,207						2						—						—						2,209
Doubtful			—						—						—						—						—						—						—						—						—
Total			46,951						68,483						19,066						—						2,235						1,671						481						—						138,887
Gross charge offs			—						—						—						—						—						—						—						—						—
Commercial mortgages
Pass			110,864						260,763						161,858						113,198						57,782						244,211						5,197						767						954,640
Special Mention			—						2,533						8,189						2,609						—						8,642						—						—						21,973
Substandard			272						1,107						345						1,022						—						4,555						97						—						7,398
Doubtful			—						—						—						—						—						27						—						—						27
Total			111,136						264,403						170,392						116,829						57,782						257,435						5,294						767						984,038
Gross charge offs			—						—						—						—						—						—						—						—						—
Residential mortgages
Not rated			18,653						58,098						60,024						71,369						15,948						52,585						—						—						276,677
Substandard			—						75						346						—						169						725						—						—						1,315
Total			18,653						58,173						60,370						71,369						16,117						53,310						—						—						277,992
Gross charge offs			—						32						—						—						—						—						—						—						32
Home equity lines and loans
Not rated			13,552						16,384						5,821						3,134						2,867						10,400						33,275						1,115						86,548
Substandard			—						77						—						—						—						293						25						113						508
Total			13,552						16,461						5,821						3,134						2,867						10,693						33,300						1,228						87,056
Gross charge offs			—						—						—						—						—						—						6						—						6
Indirect consumer
Not rated			72,264						98,008						23,015						9,192						3,870						3,387						—						—						209,736
Substandard			119						246						135						48						36						103						—						—						687
Total			72,383						98,254						23,150						9,240						3,906						3,490						—						—						210,423
Gross charge offs			184						375						215						121						21						55						—						—						971
Direct consumer
Not rated			3,005						2,745						785						256						53						324						2,697						5						9,870
Substandard			—						—						—						2						—						—						—						—						2
Total			3,005						2,745						785						258						53						324						2,697						5						9,872
Gross charge offs			4						15						8						6						—						54						6						—						93
			—																		—						—						—						—						—
Total loans			$	307,790					$	553,730					$	302,467					$	218,500					$	114,216					$	343,382					$	128,225					$	4,354					$	1,972,664
Total Gross charge-offs			$	188					$	422					$	223					$	127					$	30					$	381					$	12					$	—					$	1,383

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