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Allowance for Loan Losses (Tables) | 9 Months Ended
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Sep. 30, 2019
Allowance for Loan Losses |
Schedule of Loan losses by portfolio segment | The following tables summarize the rollforward of the allowance for loan losses by portfolio segment for the three and nine month periods ending September 30, 2019 and 2018 (in thousands).
|  | Three months ended September 30, 2019
|  | Balance at |  |  |  |  |  |  |  |  |  |  | Balance at
|  | June 30, |  | Charge- |  |  |  |  | Provision |  | September 30,
|  | 2019 |  | Offs |  | Recoveries |  | (Credit) |  | 2019
Commercial |  | $ | 2,538 |  | $ | (1) |  | $ | 8 |  | $ | 464 |  | $ | 3,009
Commercial loans secured by non-owner occupied real estate |  |  | 3,425 |  |  | — |  |  | 12 |  |  | (81) |  |  | 3,356
Real estate – residential mortgage |  |  | 1,218 |  |  | — |  |  | 25 |  |  | (46) |  |  | 1,197
Consumer |  |  | 124 |  |  | (36) |  |  | 10 |  |  | 28 |  |  | 126
Allocation for general risk |  |  | 797 |  |  | — |  |  | — |  |  | (140) |  |  | 657
Total |  | $ | 8,102 |  | $ | (37) |  | $ | 55 |  | $ | 225 |  | $ | 8,345
|  | Three months ended September 30, 2018
|  | Balance at |  |  |  |  |  |  |  |  |  |  | Balance at
|  | June 30, |  | Charge- |  |  |  |  | Provision |  | September 30,
|  | 2018 |  | Offs |  | Recoveries |  | (Credit) |  | 2018
Commercial |  | $ | 3,566 |  | $ | — |  | $ | 17 |  | $ | 175 |  | $ | 3,758
Commercial loans secured by non-owner occupied real estate |  |  | 3,686 |  |  | — |  |  | 12 |  |  | (310) |  |  | 3,388
Real estate – residential mortgage |  |  | 1,253 |  |  | (123) |  |  | 34 |  |  | 75 |  |  | 1,239
Consumer |  |  | 125 |  |  | (29) |  |  | 7 |  |  | 25 |  |  | 128
Allocation for general risk |  |  | 891 |  |  | — |  |  | — |  |  | 35 |  |  | 926
Total |  | $ | 9,521 |  | $ | (152) |  | $ | 70 |  | $ | — |  | $ | 9,439
|  | Nine months ended September 30, 2019
|  | Balance at |  |  |  |  |  |  |  |  |  |  | Balance at
|  | December 31, |  | Charge- |  |  |  |  | Provision |  | September 30,
|  | 2018 |  | Offs |  | Recoveries |  | (Credit) |  | 2019
Commercial |  | $ | 3,057 |  | $ | (1) |  | $ | 13 |  | $ | (60) |  | $ | 3,009
Commercial loans secured by non-owner occupied real estate |  |  | 3,389 |  |  | (63) |  |  | 36 |  |  | (6) |  |  | 3,356
Real estate–residential mortgage |  |  | 1,235 |  |  | (71) |  |  | 101 |  |  | (68) |  |  | 1,197
Consumer |  |  | 127 |  |  | (206) |  |  | 40 |  |  | 165 |  |  | 126
Allocation for general risk |  |  | 863 |  |  | — |  |  | — |  |  | (206) |  |  | 657
Total |  | $ | 8,671 |  | $ | (341) |  | $ | 190 |  | $ | (175) |  | $ | 8,345
|  | Nine months ended September 30, 2018
|  | Balance at |  |  |  |  |  |  |  |  |  |  | Balance at
|  | December 31, |  | Charge- |  |  |  |  | Provision |  | September 30,
|  | 2017 |  | Offs |  | Recoveries |  | (Credit) |  | 2018
Commercial |  | $ | 4,298 |  | $ | (574) |  | $ | 29 |  | $ | 5 |  | $ | 3,758
Commercial loans secured by non-owner occupied real estate |  |  | 3,666 |  |  | — |  |  | 38 |  |  | (316) |  |  | 3,388
Real estate – residential mortgage |  |  | 1,102 |  |  | (340) |  |  | 111 |  |  | 366 |  |  | 1,239
Consumer |  |  | 128 |  |  | (181) |  |  | 42 |  |  | 139 |  |  | 128
Allocation for general risk |  |  | 1,020 |  |  | — |  |  | — |  |  | (94) |  |  | 926
Total |  | $ | 10,214 |  | $ | (1,095) |  | $ | 220 |  | $ | 100 |  | $ | 9,439
Schedule of Loan loss by the primary segments | The following tables summarize the loan portfolio and allowance for loan loss by the primary segments of the loan portfolio (in thousands).
|  | At September 30, 2019
|  |  |  |  | Commercial Loans |  | Real |  |  |  |  |  |  |  |  |
|  |  |  |  | Secured by Non- |  | Estate- |  |  |  |  |  |  |  |  |
|  |  |  |  | Owner |  | Residential |  |  |  |  | Allocation for |  |  |
|  | Commercial |  | Occupied Real Estate |  | Mortgage |  | Consumer |  | General Risk |  | Total
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 820 |  | $ | 9 |  | $ | — |  | $ | — |  |  |  |  | $ | 829
Collectively evaluated for impairment |  |  | 244,943 |  |  | 367,036 |  |  | 238,140 |  |  | 18,185 |  |  |  |  |  | 868,304
Total loans |  | $ | 245,763 |  | $ | 367,045 |  | $ | 238,140 |  | $ | 18,185 |  |  |  |  | $ | 869,133
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Specific reserve allocation |  | $ | 87 |  | $ | 9 |  | $ | — |  | $ | — |  | $ | — |  | $ | 96
General reserve allocation |  |  | 2,922 |  |  | 3,347 |  |  | 1,197 |  |  | 126 |  |  | 657 |  |  | 8,249
Total allowance for loan losses |  | $ | 3,009 |  | $ | 3,356 |  | $ | 1,197 |  | $ | 126 |  | $ | 657 |  | $ | 8,345
|  | At December 31, 2018
|  |  |  |  | Commercial Loans |  | Real |  |  |  |  |  |  |  |  |
|  |  |  |  | Secured by Non- |  | Estate- |  |  |  |  |  |  |  |  |
|  |  |  |  | Owner |  | Residential |  |  |  |  | Allocation for |  |  |
|  | Commercial |  | Occupied Real Estate |  | Mortgage |  | Consumer |  | General Risk |  | Total
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | — |  | $ | 11 |  | $ | — |  | $ | — |  |  |  |  | $ | 11
Collectively evaluated for impairment |  |  | 250,184 |  |  | 356,532 |  |  | 237,964 |  |  | 17,591 |  |  |  |  |  | 862,271
Total loans |  | $ | 250,184 |  | $ | 356,543 |  | $ | 237,964 |  | $ | 17,591 |  |  |  |  | $ | 862,282
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Specific reserve allocation |  | $ | — |  | $ | 11 |  | $ | — |  | $ | — |  | $ | — |  | $ | 11
General reserve allocation |  |  | 3,057 |  |  | 3,378 |  |  | 1,235 |  |  | 127 |  |  | 863 |  |  | 8,660
Total allowance for loan losses |  | $ | 3,057 |  | $ | 3,389 |  | $ | 1,235 |  | $ | 127 |  | $ | 863 |  | $ | 8,671
Schedule of Present impaired loans by portfolio segment | The following tables present impaired loans by portfolio segment, segregated by those for which a specific allowance was required and those for which a specific allowance was not necessary (in thousands).
|  | September 30, 2019
|  |  |  |  |  |  |  | Impaired |  |  |  |  |  |
|  |  |  |  |  |  |  | Loans |  |  |  |  |  |
|  |  |  |  |  |  |  | with |  |  |  |  |  |
|  | Impaired Loans with |  | no Specific |  |  |  |  |  |
|  | Specific Allowance |  | Allowance |  | Total Impaired Loans
|  |  |  |  |  |  |  |  |  |  |  |  |  | Unpaid
|  | Recorded |  | Related |  | Recorded |  | Recorded |  | Principal
|  | Investment |  | Allowance |  | Investment |  | Investment |  | Balance
Commercial |  | $ | 820 |  | $ | 87 |  | $ | — |  | $ | 820 |  | $ | 820
Commercial loans secured by non-owner occupied real estate |  |  | 9 |  |  | 9 |  |  | — |  |  | 9 |  |  | 31
Total impaired loans |  | $ | 829 |  | $ | 96 |  | $ | — |  | $ | 829 |  | $ | 851
|  | December 31, 2018
|  |  |  |  |  |  |  | Impaired |  |  |  |  |  |
|  |  |  |  |  |  |  | Loans |  |  |  |  |  |
|  |  |  |  |  |  |  | with |  |  |  |  |  |
|  | Impaired Loans with |  | no Specific |  |  |  |  |  |
|  | Specific Allowance |  | Allowance |  | Total Impaired Loans
|  |  |  |  |  |  |  |  |  |  |  |  |  | Unpaid
|  | Recorded |  | Related |  | Recorded |  | Recorded |  | Principal
|  | Investment |  | Allowance |  | Investment |  | Investment |  | Balance
Commercial loans secured by non-owner occupied real estate |  | $ | 11 |  | $ | 11 |  | $ | — |  | $ | 11 |  | $ | 33
Total impaired loans |  | $ | 11 |  | $ | 11 |  | $ | — |  | $ | 11 |  | $ | 33
Schedule of Investment in impaired loans and related interest income | The following table presents the average recorded investment in impaired loans and related interest income recognized for the periods indicated (in thousands).
|  | Three months ended |  | Nine months ended
|  | September 30, |  | September 30,
|  | 2019 |  | 2018 |  | 2019 |  | 2018
Average loan balance: |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 785 |  | $ | — |  | $ | 393 |  | $ | 532
Commercial loans secured by non-owner occupied real estate |  |  | 10 |  |  | 12 |  |  | 10 |  |  | 146
Average investment in impaired loans |  | $ | 795 |  | $ | 12 |  | $ | 403 |  | $ | 678
Interest income recognized: |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 13 |  | $ | — |  | $ | 17 |  | $ | —
Commercial loans secured by non-owner occupied real estate |  |  | — |  |  | — |  |  | — |  |  | —
Interest income recognized on a cash basis on impaired loans |  | $ | 13 |  | $ | — |  | $ | 17 |  | $ | —
Schedule of Commercial and commercial real estate loan portfolios | The following table presents the classes of the commercial and commercial real estate loan portfolios summarized by the aggregate Pass and the criticized categories of Special Mention, Substandard and Doubtful within the internal risk rating system (in thousands).
|  | September 30, 2019
|  |  |  |  | Special |  |  |  |  |  |  |  |  |
|  | Pass |  | Mention |  | Substandard |  | Doubtful |  | Total
Commercial and industrial |  | $ | 150,113 |  | $ | 9,640 |  | $ | 3,632 |  | $ | — |  | $ | 163,385
Commercial loans secured by owner occupied real estate |  |  | 79,601 |  |  | 1,422 |  |  | 1,355 |  |  | — |  |  | 82,378
Commercial loans secured by non-owner occupied real estate |  |  | 360,732 |  |  | 4,684 |  |  | 1,620 |  |  | 9 |  |  | 367,045
Total |  | $ | 590,446 |  | $ | 15,746 |  | $ | 6,607 |  | $ | 9 |  | $ | 612,808
|  | December 31, 2018
|  |  |  |  | Special |  |  |  |  |  |  |  |  |
|  | Pass |  | Mention |  | Substandard |  | Doubtful |  | Total
Commercial and industrial |  | $ | 154,510 |  | $ | 2,089 |  | $ | 1,680 |  | $ | — |  | $ | 158,279
Commercial loans secured by owner occupied real estate |  |  | 86,997 |  |  | 3,769 |  |  | 1,139 |  |  | — |  |  | 91,905
Commercial loans secured by non-owner occupied real estate |  |  | 349,954 |  |  | 6,316 |  |  | 262 |  |  | 11 |  |  | 356,543
Total |  | $ | 591,461 |  | $ | 12,174 |  | $ | 3,081 |  | $ | 11 |  | $ | 606,727
Schedule of Residential and consumer portfolio | The following tables present the performing and non-performing outstanding balances of the residential and consumer portfolio classes (in thousands).
|  | September 30, 2019
|  | Performing |  | Non-Performing
Real estate – residential mortgage |  | $ | 237,069 |  | $ | 1,071
Consumer |  |  | 18,185 |  |  | —
Total |  | $ | 255,254 |  | $ | 1,071
|  | December 31, 2018
|  | Performing |  | Non-Performing
Real estate – residential mortgage |  | $ | 236,754 |  | $ | 1,210
Consumer |  |  | 17,591 |  |  | —
Total |  | $ | 254,345 |  | $ | 1,210
Schedule of Credit quality of the loan portfolio | The following tables present the classes of the loan portfolio summarized by the aging categories of performing loans and nonaccrual loans (in thousands).
|  | September 30, 2019
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 90 Days
|  |  |  |  | 30 – 59 |  | 60 – 89 |  |  |  |  |  |  |  |  |  |  | Past Due
|  |  |  |  | Days |  | Days |  | 90 Days |  | Total |  | Total |  | and Still
|  | Current |  | Past Due |  | Past Due |  | Past Due |  | Past Due |  | Loans |  | Accruing
Commercial and industrial |  | $ | 163,385 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 163,385 |  | $ | —
Commercial loans secured by owner occupied real estate |  |  | 82,378 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 82,378 |  |  | —
Commercial loans secured by non-owner occupied real estate |  |  | 367,045 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 367,045 |  |  | —
Real estate – residential mortgage |  |  | 234,832 |  |  | 1,892 |  |  | 983 |  |  | 433 |  |  | 3,308 |  |  | 238,140 |  |  | —
Consumer |  |  | 18,120 |  |  | 45 |  |  | 20 |  |  | — |  |  | 65 |  |  | 18,185 |  |  | —
Total |  | $ | 865,760 |  | $ | 1,937 |  | $ | 1,003 |  | $ | 433 |  | $ | 3,373 |  | $ | 869,133 |  | $ | —
|  | December 31, 2018
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 90 Days
|  |  |  |  | 30 – 59 |  | 60 – 89 |  |  |  |  |  |  |  |  |  |  | Past Due
|  |  |  |  | Days |  | Days |  | 90 Days |  | Total |  | Total |  | and Still
|  | Current |  | Past Due |  | Past Due |  | Past Due |  | Past Due |  | Loans |  | Accruing
Commercial and industrial |  | $ | 158,279 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 158,279 |  | $ | —
Commercial loans secured by owner occupied real estate |  |  | 91,905 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 91,905 |  |  | —
Commercial loans secured by non-owner occupied real estate |  |  | 355,963 |  |  | 580 |  |  | — |  |  | — |  |  | 580 |  |  | 356,543 |  |  | —
Real estate – residential mortgage |  |  | 232,465 |  |  | 3,651 |  |  | 472 |  |  | 1,376 |  |  | 5,499 |  |  | 237,964 |  |  | —
Consumer |  |  | 17,408 |  |  | 153 |  |  | 30 |  |  | — |  |  | 183 |  |  | 17,591 |  |  | —
Total |  | $ | 856,020 |  | $ | 4,384 |  | $ | 502 |  | $ | 1,376 |  | $ | 6,262 |  | $ | 862,282 |  | $ | —

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