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Investment Securities | 3 Months Ended
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Mar. 31, 2020
Investments Debt And Equity Securities [Abstract] |
Investment Securities | Note 4: Investment Securities The amortized cost and estimated fair value of investment securities are summarized as follows:
|  | March 31, 2020 |
|  |  |  |  |  | Gross |  |  | Gross |  |  | Estimated |
|  | Amortized |  |  | Unrealized |  |  | Unrealized |  |  | Fair |
(In thousands) |  | Cost |  |  | Gains |  |  | Losses |  |  | Value |
Available-for-Sale Portfolio |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt investment securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US Treasury, agencies and GSEs |  | $ | 19,645 |  |  | $ | 25 |  |  | $ | (25 | ) |  | $ | 19,645 |
State and political subdivisions |  |  | 7,395 |  |  |  | - |  |  |  | (515 | ) |  |  | 6,880 |
Corporate |  |  | 12,303 |  |  |  | 244 |  |  |  | (337 | ) |  |  | 12,210 |
Asset backed securities |  |  | 14,227 |  |  |  | - |  |  |  | (1,811 | ) |  |  | 12,416 |
Residential mortgage-backed - US agency |  |  | 20,112 |  |  |  | 173 |  |  |  | (139 | ) |  |  | 20,146 |
Collateralized mortgage obligations - US agency |  |  | 35,843 |  |  |  | 62 |  |  |  | (805 | ) |  |  | 35,100 |
Collateralized mortgage obligations - Private label |  |  | 15,680 |  |  |  | 7 |  |  |  | (832 | ) |  |  | 14,855 |
Total |  |  | 125,205 |  |  |  | 511 |  |  |  | (4,464 | ) |  |  | 121,252 |
Equity investment securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stock - financial services industry |  |  | 206 |  |  |  | - |  |  |  | - |  |  |  | 206 |
Total |  |  | 206 |  |  |  | - |  |  |  | - |  |  |  | 206 |
Total available-for-sale |  | $ | 125,411 |  |  | $ | 511 |  |  | $ | (4,464 | ) |  | $ | 121,458 |
Held-to-Maturity Portfolio |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt investment securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US Treasury, agencies and GSEs |  | $ | 1,999 |  |  | $ | 13 |  |  | $ | - |  |  | $ | 2,012 |
State and political subdivisions |  |  | 8,484 |  |  |  | 75 |  |  |  | (81 | ) |  |  | 8,478 |
Corporate |  |  | 24,780 |  |  |  | 210 |  |  |  | (1,012 | ) |  |  | 23,978 |
Asset backed securities |  |  | 26,016 |  |  |  | - |  |  |  | (1,992 | ) |  |  | 24,024 |
Residential mortgage-backed - US agency |  |  | 13,157 |  |  |  | 320 |  |  |  | (66 | ) |  |  | 13,411 |
Collateralized mortgage obligations - US agency |  |  | 22,950 |  |  |  | 378 |  |  |  | (177 | ) |  |  | 23,151 |
Collateralized mortgage obligations - Private label |  |  | 23,163 |  |  |  | - |  |  |  | (1,129 | ) |  |  | 22,034 |
Total held-to-maturity |  | $ | 120,549 |  |  | $ | 996 |  |  | $ | (4,457 | ) |  | $ | 117,088 |
|  | December 31, 2019 |
|  |  |  |  |  | Gross |  |  | Gross |  |  | Estimated |
|  | Amortized |  |  | Unrealized |  |  | Unrealized |  |  | Fair |
(In thousands) |  | Cost |  |  | Gains |  |  | Losses |  |  | Value |
Available-for-Sale Portfolio |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt investment securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US Treasury, agencies and GSEs |  | $ | 16,850 |  |  | $ | - |  |  | $ | (30 | ) |  | $ | 16,820 |
State and political subdivisions |  |  | 1,735 |  |  |  | 1 |  |  |  | - |  |  |  | 1,736 |
Corporate |  |  | 12,347 |  |  |  | 230 |  |  |  | (23 | ) |  |  | 12,554 |
Asset backed securities |  |  | 13,190 |  |  |  | 61 |  |  |  | (19 | ) |  |  | 13,232 |
Residential mortgage-backed - US agency |  |  | 19,012 |  |  |  | 56 |  |  |  | (88 | ) |  |  | 18,980 |
Collateralized mortgage obligations - US agency |  |  | 31,320 |  |  |  | 35 |  |  |  | (570 | ) |  |  | 30,785 |
Collateralized mortgage obligations - Private label |  |  | 16,767 |  |  |  | 97 |  |  |  | (43 | ) |  |  | 16,821 |
Total |  |  | 111,221 |  |  |  | 480 |  |  |  | (773 | ) |  |  | 110,928 |
Equity investment securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stock - financial services industry |  |  | 206 |  |  |  | - |  |  |  | - |  |  |  | 206 |
Total |  |  | 206 |  |  |  | - |  |  |  | - |  |  |  | 206 |
Total available-for-sale |  | $ | 111,427 |  |  | $ | 480 |  |  | $ | (773 | ) |  | $ | 111,134 |
Held-to-Maturity Portfolio |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt investment securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US Treasury, agencies and GSEs |  | $ | 1,998 |  |  | $ | 2 |  |  | $ | - |  |  | $ | 2,000 |
State and political subdivisions |  |  | 8,534 |  |  |  | 124 |  |  |  | (4 | ) |  |  | 8,654 |
Corporate |  |  | 25,779 |  |  |  | 584 |  |  |  | (29 | ) |  |  | 26,334 |
Asset backed securities |  |  | 23,099 |  |  |  | 101 |  |  |  | (115 | ) |  |  | 23,085 |
Residential mortgage-backed - US agency |  |  | 13,715 |  |  |  | 247 |  |  |  | (3 | ) |  |  | 13,959 |
Collateralized mortgage obligations - US agency |  |  | 19,607 |  |  |  | 300 |  |  |  | (29 | ) |  |  | 19,878 |
Collateralized mortgage obligations - Private label |  |  | 30,256 |  |  |  | 35 |  |  |  | (53 | ) |  |  | 30,238 |
Total held-to-maturity |  | $ | 122,988 |  |  | $ | 1,393 |  |  | $ | (233 | ) |  | $ | 124,148 |
The amortized cost and estimated fair value of debt investments at March 31, 2020 by contractual maturity are shown below. Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without penalties.
|  | Available-for-Sale |  |  | Held-to-Maturity |
|  | Amortized |  |  | Estimated |  |  | Amortized |  |  | Estimated |
(In thousands) |  | Cost |  |  | Fair Value |  |  | Cost |  |  | Fair Value |
Due in one year or less |  | $ | 13,259 |  |  | $ | 13,276 |  |  | $ | 2,812 |  |  | $ | 2,818 |
Due after one year through five years |  |  | 12,485 |  |  |  | 12,359 |  |  |  | 20,137 |  |  |  | 19,536 |
Due after five years through ten years |  |  | 13,858 |  |  |  | 13,201 |  |  |  | 20,762 |  |  |  | 20,032 |
Due after ten years |  |  | 13,968 |  |  |  | 12,315 |  |  |  | 17,568 |  |  |  | 16,106 |
Sub-total |  |  | 53,570 |  |  |  | 51,151 |  |  |  | 61,279 |  |  |  | 58,492 |
Residential mortgage-backed - US agency |  |  | 20,112 |  |  |  | 20,146 |  |  |  | 13,157 |  |  |  | 13,411 |
Collateralized mortgage obligations - US agency |  |  | 35,843 |  |  |  | 35,100 |  |  |  | 22,950 |  |  |  | 23,151 |
Collateralized mortgage obligations - Private label |  |  | 15,680 |  |  |  | 14,855 |  |  |  | 23,163 |  |  |  | 22,034 |
Totals |  | $ | 125,205 |  |  | $ | 121,252 |  |  | $ | 120,549 |  |  | $ | 117,088 |
The Company’s investment securities’ gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, are as follows:
|  | March 31, 2020 |
|  | Less than Twelve Months |  |  | Twelve Months or More |  |  | Total |
|  | Number of |  |  |  |  |  |  |  |  |  |  | Number of |  |  |  |  |  |  |  |  |  |  | Number of |  |  |  |  |  |  |  |  |
|  | Individual |  |  | Unrealized |  |  | Fair |  |  | Individual |  |  | Unrealized |  |  | Fair |  |  | Individual |  |  | Unrealized |  |  | Fair |
(Dollars in thousands) |  | Securities |  |  | Losses |  |  | Value |  |  | Securities |  |  | Losses |  |  | Value |  |  | Securities |  |  | Losses |  |  | Value |
Available-for-Sale Portfolio |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US Treasury, agencies and GSE's |  |  | 1 |  |  | $ | (25 | ) |  | $ | 4,952 |  |  |  | - |  |  | $ | - |  |  | $ | - |  |  |  | 1 |  |  | $ | (25 | ) |  | $ | 4,952 |
State and political subdivisions |  |  | 5 |  |  |  | (515 | ) |  |  | 5,390 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5 |  |  |  | (515 | ) |  |  | 5,390 |
Corporate |  |  | 8 |  |  |  | (337 | ) |  |  | 5,143 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8 |  |  |  | (337 | ) |  |  | 5,143 |
Asset backed securities |  |  | 11 |  |  |  | (1,797 | ) |  |  | 12,027 |  |  |  | 1 |  |  |  | (14 | ) |  |  | 367 |  |  |  | 12 |  |  |  | (1,811 | ) |  |  | 12,394 |
Residential mortgage-backed - US agency |  |  | 7 |  |  |  | (133 | ) |  |  | 7,989 |  |  |  | 1 |  |  |  | (6 | ) |  |  | 1,483 |  |  |  | 8 |  |  |  | (139 | ) |  |  | 9,472 |
Collateralized mortgage obligations - US agency |  |  | 11 |  |  |  | (212 | ) |  |  | 18,524 |  |  |  | 8 |  |  |  | (593 | ) |  |  | 7,132 |  |  |  | 19 |  |  |  | (805 | ) |  |  | 25,656 |
Collateralized mortgage obligations - Private label |  |  | 9 |  |  |  | (477 | ) |  |  | 9,434 |  |  |  | 4 |  |  |  | (355 | ) |  |  | 4,339 |  |  |  | 13 |  |  |  | (832 | ) |  |  | 13,773 |
Totals |  |  | 52 |  |  | $ | (3,496 | ) |  | $ | 63,459 |  |  |  | 14 |  |  | $ | (968 | ) |  | $ | 13,321 |  |  |  | 66 |  |  | $ | (4,464 | ) |  | $ | 76,780 |
Held-to-Maturity Portfolio |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
State and political subdivisions |  |  | 2 |  |  | $ | (81 | ) |  | $ | 3,046 |  |  |  | - |  |  | $ | - |  |  | $ | - |  |  |  | 2 |  |  | $ | (81 | ) |  | $ | 3,046 |
Corporate |  |  | 12 |  |  |  | (1,012 | ) |  |  | 12,236 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 12 |  |  |  | (1,012 | ) |  |  | 12,236 |
Asset backed securities |  |  | 12 |  |  |  | (1,992 | ) |  |  | 22,048 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 12 |  |  |  | (1,992 | ) |  |  | 22,048 |
Residential mortgage-backed - US agency |  |  | 3 |  |  |  | (66 | ) |  |  | 4,021 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3 |  |  |  | (66 | ) |  |  | 4,021 |
Collateralized mortgage obligations - US agency |  |  | 3 |  |  |  | (177 | ) |  |  | 5,623 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3 |  |  |  | (177 | ) |  |  | 5,623 |
Collateralized mortgage obligations - Private label |  |  | 11 |  |  |  | (1,089 | ) |  |  | 14,214 |  |  |  | 2 |  |  |  | (40 | ) |  |  | 811 |  |  |  | 13 |  |  |  | (1,129 | ) |  |  | 15,025 |
Totals |  |  | 43 |  |  | $ | (4,417 | ) |  | $ | 61,188 |  |  |  | 2 |  |  | $ | (40 | ) |  | $ | 811 |  |  |  | 45 |  |  | $ | (4,457 | ) |  | $ | 61,999 |
|  | December 31, 2019 |
|  | Less than Twelve Months |  |  | Twelve Months or More |  |  | Total |
|  | Number of |  |  |  |  |  |  |  |  |  |  | Number of |  |  |  |  |  |  |  |  |  |  | Number of |  |  |  |  |  |  |  |  |
|  | Individual |  |  | Unrealized |  |  | Fair |  |  | Individual |  |  | Unrealized |  |  | Fair |  |  | Individual |  |  | Unrealized |  |  | Fair |
(Dollars in thousands) |  | Securities |  |  | Losses |  |  | Value |  |  | Securities |  |  | Losses |  |  | Value |  |  | Securities |  |  | Losses |  |  | Value |
Available-for-Sale Portfolio |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US Treasury, agencies and GSE's |  |  | 4 |  |  | $ | (30 | ) |  | $ | 16,820 |  |  |  | - |  |  | $ | - |  |  | $ | - |  |  |  | 4 |  |  | $ | (30 | ) |  | $ | 16,820 |
Corporate |  |  | 1 |  |  |  | (23 | ) |  |  | 786 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | (23 | ) |  |  | 786 |
Asset backed securities |  |  | 3 |  |  |  | (7 | ) |  |  | 5,211 |  |  |  | 1 |  |  |  | (12 | ) |  |  | 594 |  |  |  | 4 |  |  |  | (19 | ) |  |  | 5,805 |
Residential mortgage-backed - US agency |  |  | 10 |  |  |  | (77 | ) |  |  | 10,709 |  |  |  | 4 |  |  |  | (11 | ) |  |  | 2,543 |  |  |  | 14 |  |  |  | (88 | ) |  |  | 13,252 |
Collateralized mortgage obligations - US agency |  |  | 10 |  |  |  | (67 | ) |  |  | 15,791 |  |  |  | 10 |  |  |  | (503 | ) |  |  | 10,034 |  |  |  | 20 |  |  |  | (570 | ) |  |  | 25,825 |
Collateralized mortgage obligations - Private label |  |  | 2 |  |  |  | (7 | ) |  |  | 3,818 |  |  |  | 5 |  |  |  | (36 | ) |  |  | 3,959 |  |  |  | 7 |  |  |  | (43 | ) |  |  | 7,777 |
Totals |  |  | 30 |  |  | $ | (211 | ) |  | $ | 53,135 |  |  |  | 20 |  |  | $ | (562 | ) |  | $ | 17,130 |  |  |  | 50 |  |  | $ | (773 | ) |  | $ | 70,265 |
Held-to-Maturity Portfolio |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
State and political subdivisions |  |  | 1 |  |  | $ | (4 | ) |  | $ | 3,027 |  |  |  | - |  |  | $ | - |  |  | $ | - |  |  |  | 1 |  |  | $ | (4 | ) |  | $ | 3,027 |
Corporate |  |  | 2 |  |  |  | (29 | ) |  |  | 2,974 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2 |  |  |  | (29 | ) |  |  | 2,974 |
Asset backed securities |  |  | 6 |  |  |  | (115 | ) |  |  | 11,091 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6 |  |  |  | (115 | ) |  |  | 11,091 |
Residential mortgage-backed - US agency |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | (3 | ) |  |  | 198 |  |  |  | 1 |  |  |  | (3 | ) |  |  | 198 |
Collateralized mortgage obligations - US agency |  |  | 2 |  |  |  | (29 | ) |  |  | 4,907 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2 |  |  |  | (29 | ) |  |  | 4,907 |
Collateralized mortgage obligations - Private label |  |  | 6 |  |  |  | (49 | ) |  |  | 9,396 |  |  |  | 2 |  |  |  | (4 | ) |  |  | 1,132 |  |  |  | 8 |  |  |  | (53 | ) |  |  | 10,528 |
Totals |  |  | 17 |  |  | $ | (226 | ) |  | $ | 31,395 |  |  |  | 3 |  |  | $ | (7 | ) |  | $ | 1,330 |  |  |  | 20 |  |  | $ | (233 | ) |  | $ | 32,725 |
Excluding the effects of changes in the characteristics of individual debt securities that potentially give rise to other-than-temporary impairment (“OTTI”), as described below, the fair market value of a debt security as of a particular measurement date is highly dependent upon prevailing market and economic environmental factors at the measurement date relative to the prevailing market and economic environmental factors present at the time the debt security was acquired. The most significant market and environmental factors include, but are not limited to (1) the general level of interest rates, (2) the relationship between shorter-term interest rates and longer-term interest rates (referred to as the “slope” of the interest rate yield curve), (3) general bond market liquidity, (4) the recent and expected near-term volume of new issuances of similar debt securities, and (5) changes in the market values of individual loan collateral underlying mortgage-backed debt securities. Changes in interest rates affect the fair market values of debt securities by influencing the discount rate applied to the securities’ future expected cash flows. The higher the discount rate, the lower the resultant security price. Conversely, the lower the discount rate, the higher the resultant security price. In addition, the cumulative amount and timing of undiscounted cash flows of debt securities may be also affected by changes in interest rates. For any given level of movement in the general market and economic environmental factors described above, the magnitude of any particular debt security’s price changes will also depend heavily upon security-specific factors such as (1) the duration of the security, (2) imbedded optionality contractually granted to the issuer of the security with respect to principal prepayments, and (3) changes in the level of market premiums demanded by investors for securities with imbedded credit risk (where applicable). The Company conducts a formal review of investment securities on a quarterly basis for the presence of OTTI. The Company assesses whether OTTI is present when the fair value of a debt security is less than its amortized cost basis at the statement of condition date. Under these circumstances, OTTI is considered to have occurred (1) if we intend to sell the security; (2) if it is “more likely than not” we will be required to sell the security before recovery of its amortized cost basis; or (3) the present value of expected cash flows is not anticipated to be sufficient to recover the entire amortized cost basis. The guidance requires that credit-related OTTI is recognized in earnings while non-credit-related OTTI on securities not expected to be sold is recognized in other comprehensive income (“OCI”). Non-credit-related OTTI is based on other factors, including illiquidity and changes in the general interest rate environment. Presentation of OTTI is made in the consolidated statement of income on a gross basis, including both the portion recognized in earnings as well as the portion recorded in OCI. The gross OTTI would then be offset by the amount of non-credit-related OTTI, showing the net as the impact on earnings. Management does not believe any individual unrealized loss in the securities portfolio as of March 31, 2020 represented OTTI. At March 31, 2020, the Bank had the following securities, in a loss position for 12 months or more relative to their amortized historical cost, which were deemed to have no credit impairment, thus, the disclosed unrealized losses related directly to changes in interest rates subsequent to the acquisition of the individual securities. The Company does not intend to sell these securities, nor is it more likely than not that the Company will be required to sell these securities prior to the recovery of the amortized cost.
| • | One privately-issued asset-backed security, categorized as available-for-sale, with an amortized historical cost of $381,000 and an aggregate market value of $367,000 (unrealized loss of $14,000 or 3.8%). This security maintains a credit rating established by one or more NRSRO above the minimum level required to be considered as investment grade and therefore, no credit-related OTTI is deemed to be present.
| • | Four privately-issued collateralized mortgage obligation securities, categorized as available-for-sale, with an aggregate amortized historical cost of $4.7 million and an aggregate market value of $4.3 million (unrealized aggregate loss of $355,000 or 8.2%). These securities were not rated at the time of their issuances by any NRSRO but each security remains significantly collateralized through subordination and other credit enhancements. Therefore, no credit-related OTTI is deemed to be present.
| • | Two privately-issued collateralized mortgage obligation securities, categorized as held-to-maturity, with an aggregate amortized historical cost of $851,000 and an aggregate market value of $811,000 (aggregate unrealized loss of $40,000 or 4.9%). These securities were not rated at the time of their issuance by any NRSRO but each security remains significantly collateralized through subordination and other credit enhancements. Therefore, no credit-related OTTI is deemed to be present.
All other securities with market values less than their amortized historical costs are issued by United States agencies or government sponsored enterprises and consist of mortgage-backed securities, collateralized mortgage obligations and direct agency financings. These positions in US government agency and government-sponsored enterprises are deemed to have no credit impairment, thus, the disclosed unrealized losses related directly to changes in interest rates subsequent to the acquisition of the individual securities. The Company does not intend to sell these securities, nor is it more likely than not that the Company will be required to sell these securities prior to the recovery of the amortized cost. In determining whether OTTI has occurred for equity securities, the Company considers the applicable factors described above and the length of time the equity security’s fair value has been below the carrying amount. The Company had no equity securities that were impaired at March 31, 2020 or December 31, 2019. The comprehensive loss recorded in the quarter ended March 31, 2020 was primarily the result of the unrealized depreciation in the fair market value of the available-for-sale investment securities portfolio during the three months ended March 31, 2020. This depreciation was primarily due to the effects of the COVID-19 pandemic on global fixed income markets at the end of March 2020, as trading activity in those markets was substantially halted and normal market-based price discovery mechanisms were temporarily, but substantially, incapacitated. As a result, available market price quotations for many of the securities within the Company’s investment securities portfolio were not reflective of the fair values that would be obtainable in normally functioning markets. Gross realized gains (losses) on sales of securities for the indicated periods are detailed below:
|  | For the three months |
|  | ended March 31, |
(In thousands) |  | 2020 |  |  | 2019 |
Realized gains on investments |  | $ | 33 |  |  | $ | 222 |
Realized losses on investments |  |  | (7 | ) |  |  | (143 | )
|  | $ | 26 |  |  | $ | 79 |
As of March 31, 2020 and December 31, 2019, securities with a fair value of $113.5 million and $92.4 million, respectively, were pledged to collateralize certain municipal deposit relationships. As of the same dates, securities with a fair value of $25.6 million and $21.3 million, respectively, were pledged against certain borrowing arrangements. Management has reviewed its mortgage-backed securities portfolios and determined that, to the best of its knowledge, little exposure exists to sub-prime or other high-risk residential mortgages. With limited exceptions in the Company’s investment portfolio involving the most senior tranches of securitized bonds, the Company is not in the practice of investing in, or originating, these types of investments or loans.

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