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v3.23.1

Allowance for Loan Losses (Tables) | 3 Months Ended
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Mar. 31, 2023
Allowance For Loan Losses [Abstract] |
Schedule of Changes in the Allowance for Loan Losses | An allocation of a portion of the allowance to a given portfolio class does not limit the Company’s ability to absorb losses in another portfolio class.
|  | For the three months ended March 31, 2023 |
|  | 1-4 family |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | first-lien |  |  | Residential |  |  |  |  |  |  |  |  |  | Other |
|  | residential |  |  | construction |  |  | Commercial |  |  |  | Commercial |  |  | commercial |
(In thousands) |  | mortgage |  |  | mortgage |  |  | real estate |  |  |  | lines of credit |  |  | and industrial |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 714 |  |  | $ | - |  |  | $ | 5,881 |  |  |  | $ | 3,990 |  |  | $ | 2,944 |
Adoption of New Accounting Standard |  |  | 1,396 |  |  |  | 969 |  |  |  | (1,744 | ) |  |  |  | 95 |  |  |  | 10 |
Charge-offs |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  | - |  |  |  | (36 | )
Recoveries |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  | 1 |  |  |  | 62 |
Provisions |  |  | (173 | ) |  |  | (269 | ) |  |  | 1,045 |  |  |  |  | (1,991 | ) |  |  | 2,101 |
Ending balance |  | $ | 1,937 |  |  | $ | 700 |  |  | $ | 5,182 |  |  |  | $ | 2,095 |  |  | $ | 5,081 |
|  | Tax exempt |  |  | Home equity and junior liens |  |  | Other consumer |  |  |  | Total |  |  |  |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 3 |  |  | $ | 741 |  |  | $ | 1,046 |  |  |  |  | 15,319 |  |  |  |
Adoption of New Accounting Standards |  |  | 14 |  |  |  | (97 | ) |  |  | 1,242 |  |  |  |  | 1,886 |  |  |  |
Charge-offs |  |  | - |  |  |  | - |  |  |  | (83 | ) |  |  |  | (119 | ) |  |  |
Recoveries |  |  | - |  |  |  | - |  |  |  | 28 |  |  |  |  | 91 |  |  |  |
Provisions |  |  | (2 | ) |  |  | 79 |  |  |  | (98 | ) |  | - |  |  | 692 |  |  |  |
Ending balance |  | $ | 15 |  |  | $ | 723 |  |  | $ | 2,135 |  |  |  | $ | 17,869 |  |  |  |
|  | For the three months ended March 31, 2022 |
|  | 1-4 family |  |  |  |  |  |  |  |  |  |  |  |  |
|  | first-lien |  |  | Residential |  |  |  |  |  |  |  |  | Other |
|  | residential |  |  | construction |  |  | Commercial |  |  | Commercial |  |  | commercial |
(In thousands) |  | mortgage |  |  | mortgage |  |  | real estate |  |  | lines of credit |  |  | and industrial |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 872 |  |  | $ | - |  |  | $ | 5,308 |  |  | $ | 935 |  |  | $ | 2,762 |
Charge-offs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (17 | ) |  |  | - |
Recoveries |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Provisions |  |  | (42 | ) |  |  | - |  |  |  | (10 | ) |  |  | 143 |  |  |  | (25 | )
Ending balance |  | $ | 830 |  |  | $ | - |  |  | $ | 5,298 |  |  | $ | 1,061 |  |  | $ | 2,737 |
Ending balance: related to loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Tax exempt |  |  | Home equity and junior liens |  |  | Other consumer |  |  | Unfunded Commitments |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 3 |  |  | $ | 774 |  |  | $ | 1,297 |  |  | $ | 984 |  |  | $ | 12,935 |
Charge-offs |  |  | - |  |  |  | - |  |  |  | (29 | ) |  |  | - |  |  |  | (46 | )
Recoveries |  |  | - |  |  |  | - |  |  |  | 26 |  |  |  | - |  |  |  | 26 |
Provisions |  |  | 1 |  |  |  | (98 | ) |  |  | 128 |  |  |  | 5 |  |  |  | 102 |
Ending balance |  | $ | 4 |  |  | $ | 676 |  |  | $ | 1,422 |  |  | $ | 989 |  |  | $ | 13,017 |
Schedule of Allowance for Loan Losses on Basis of Calculation Methodology | The allocation of the allowance for credit losses summarized on the basis of the Company’s calculation methodology was as follows:
|  | March 31, 2023 |
|  | 1-4 family |  |  |  |  |  |  |  |  |  |  |  |  |
|  | first-lien |  |  | Residential |  |  |  |  |  |  |  |  | Other |
|  | residential |  |  | construction |  |  | Commercial |  |  | Commercial |  |  | commercial |
(In thousands) |  | mortgage |  |  | mortgage |  |  | real estate |  |  | lines of credit |  |  | and industrial |
Specifically reserved |  | $ | 63 |  |  | $ | - |  |  | $ | 627 |  |  | $ | 1,301 |  |  | $ | 3,478 |
Historical loss rate |  |  | 1,579 |  |  |  | 537 |  |  |  | 2,802 |  |  |  | 193 |  |  |  | 963 |
Qualitative factors |  |  | 295 |  |  |  | 163 |  |  |  | 1,754 |  |  |  | 601 |  |  |  | 640 |
Total |  | $ | 1,937 |  |  | $ | 700 |  |  | $ | 5,183 |  |  | $ | 2,095 |  |  | $ | 5,081 |
|  |  |  |  | Home equity |  |  | Other |  |  |  |  |  |  |
|  | Tax exempt |  |  | and junior liens |  |  | consumer |  |  | Total |  |  |  |
Specifically reserved |  | $ | - |  |  | $ | 157 |  |  | $ | - |  |  | $ | 5,626 |  |  |  |
Historical loss rate |  |  | 4 |  |  |  | 502 |  |  |  | 2,095 |  |  |  | 8,675 |  |  |  |
Qualitative factors |  |  | 11 |  |  |  | 64 |  |  |  | 40 |  |  |  | 3,568 |  |  |  |
Total |  | $ | 15 |  |  | $ | 723 |  |  | $ | 2,135 |  |  | $ | 17,869 |  |  |  |
|  | March 31, 2022 |
|  | 1-4 family |  |  |  |  |  |  |  |  |  |  |  |  |
|  | first-lien |  |  | Residential |  |  |  |  |  |  |  |  | Other |
|  | residential |  |  | construction |  |  | Commercial |  |  | Commercial |  |  | commercial |
(In thousands) |  | mortgage |  |  | mortgage |  |  | real estate |  |  | lines of credit |  |  | and industrial |
Specifically reserved |  | $ | 97 |  |  | $ | - |  |  | $ | 352 |  |  | $ | 48 |  |  | $ | 1,353 |
Historical loss rate |  |  | 85 |  |  |  | - |  |  |  | 2 |  |  |  | 26 |  |  |  | 96 |
Qualitative factors |  |  | 648 |  |  |  | - |  |  |  | 4,944 |  |  |  | 987 |  |  |  | 1,288 |
Total |  | $ | 830 |  |  | $ | - |  |  | $ | 5,298 |  |  | $ | 1,061 |  |  | $ | 2,737 |
|  |  |  |  | Home equity |  |  | Other |  |  |  |  |  |  |
|  | Tax exempt |  |  | and junior liens |  |  | consumer |  |  | Unallocated |  |  | Total |
Specifically reserved |  | $ | - |  |  | $ | 114 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,964 |
Historical loss rate |  |  | - |  |  |  | 324 |  |  |  | 1,147 |  |  |  | - |  |  |  | 1,680 |
Qualitative factors |  |  | 4 |  |  |  | 238 |  |  |  | 275 |  |  |  | - |  |  |  | 8,384 |
Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 989 |  |  |  | 989 |
Total |  | $ | 4 |  |  | $ | 676 |  |  | $ | 1,422 |  |  | $ | 989 |  |  | $ | 13,017 |

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- Definition Tabular disclosure of allowance for credit losses account by calculation methodology method. + References No definition available. + Details
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- Definition Tabular disclosure of allowance for credit loss on financing receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 + Details
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