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ALLOWANCE FOR LOAN LOSSES (Tables) | 12 Months Ended
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Dec. 31, 2019
ALLOWANCE FOR LOAN LOSSES |
Schedule of Loan losses by portfolio segment | The following table summarizes the rollforward of the allowance for loan losses by portfolio segment (in thousands).
|  | BALANCE AT |  | CHARGE- |  |  |  |  | PROVISION |  | BALANCE AT
|  | DECEMBER 31, 2018 |  | OFFS |  | RECOVERIES |  | (CREDIT) |  | DECEMBER 31, 2019
Commercial |  | $ | 3,057 |  | $ | (9) |  | $ | 22 |  | $ | 881 |  | $ | 3,951
Commercial loans secured by non-owner occupied real estate |  |  | 3,389 |  |  | (63) |  |  | 48 |  |  | (255) |  |  | 3,119
Real estate − residential mortgage |  |  | 1,235 |  |  | (98) |  |  | 118 |  |  | (96) |  |  | 1,159
Consumer |  |  | 127 |  |  | (262) |  |  | 52 |  |  | 209 |  |  | 126
Allocation for general risk |  |  | 863 |  |  | — |  |  | - |  |  | 61 |  |  | 924
Total |  | $ | 8,671 |  | $ | (432) |  | $ | 240 |  | $ | 800 |  | $ | 9,279
|  | BALANCE AT |  | CHARGE- |  |  |  |  | PROVISION |  | BALANCE AT
|  | DECEMBER 31, 2017 |  | OFFS |  | RECOVERIES |  | (CREDIT) |  | DECEMBER 31, 2018
Commercial |  | $ | 4,298 |  | $ | (574) |  | $ | 31 |  | $ | (698) |  | $ | 3,057
Commercial loans secured by non-owner occupied real estate |  |  | 3,666 |  |  | — |  |  | 51 |  |  | (328) |  |  | 3,389
Real estate − residential mortgage |  |  | 1,102 |  |  | (380) |  |  | 119 |  |  | 394 |  |  | 1,235
Consumer |  |  | 128 |  |  | (251) |  |  | 61 |  |  | 189 |  |  | 127
Allocation for general risk |  |  | 1,020 |  |  | — |  |  | — |  |  | (157) |  |  | 863
Total |  | $ | 10,214 |  | $ | (1,205) |  | $ | 262 |  | $ | (600) |  | $ | 8,671
|  | BALANCE AT |  | CHARGE- |  |  |  |  |  |  |  | BALANCE AT
|  | DECEMBER 31, 2016 |  | OFFS |  | RECOVERIES |  | PROVISION |  | DECEMBER 31, 2017
Commercial |  | $ | 4,041 |  | $ | (311) |  | $ | 27 |  | $ | 541 |  | $ | 4,298
Commercial loans secured by non-owner occupied real estate |  |  | 3,584 |  |  | (132) |  |  | 56 |  |  | 158 |  |  | 3,666
Real estate − residential mortgage |  |  | 1,169 |  |  | (313) |  |  | 207 |  |  | 39 |  |  | 1,102
Consumer |  |  | 151 |  |  | (172) |  |  | 120 |  |  | 29 |  |  | 128
Allocation for general risk |  |  | 987 |  |  | — |  |  | — |  |  | 33 |  |  | 1,020
Total |  | $ | 9,932 |  | $ | (928) |  | $ | 410 |  | $ | 800 |  | $ | 10,214
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.
|  | AT DECEMBER 31, 2019
|  | (IN THOUSANDS)
|  |  |  |  | COMMERCIAL LOANS |  |  |  |  |  |  |  |
|  |  |  |  | SECURED BY NON- |  | REAL ESTATE − |  |  |  |  |  |
|  |  |  |  | OWNER OCCUPIED |  | RESIDENTIAL |  |  |  |  |  |
Loans: |  | COMMERCIAL |  | REAL ESTATE |  | MORTGAGE |  | CONSUMER |  | TOTAL
Individually evaluated for impairment |  | $ | 816 |  | $ | 8 |  | $ | — |  | $ | — |  | $ | 824
Collectively evaluated for impairment |  |  | 264,761 |  |  | 363,627 |  |  | 235,239 |  |  | 18,255 |  |  | 881,882
Total loans |  | $ | 265,577 |  | $ | 363,635 |  | $ | 235,239 |  | $ | 18,255 |  | $ | 882,706
|  | AT DECEMBER 31, 2019
|  | (IN THOUSANDS)
|  |  |  |  | COMMERCIAL LOANS |  |  |  |  |  |  | ALLOCATION |  |  |
|  |  |  |  | SECURED BY NON- |  | REAL ESTATE − |  |  |  |  | FOR |  |  |
|  |  |  |  | OWNER OCCUPIED |  | RESIDENTIAL |  |  |  |  | GENERAL |  |  |
Allowance for loan losses: |  | COMMERCIAL |  | REAL ESTATE |  | MORTGAGE |  | CONSUMER |  | RISK |  | TOTAL
Specific reserve allocation |  | $ | 84 |  | $ | 8 |  | $ | — |  | $ | — |  | $ | — |  | $ | 92
General reserve allocation |  |  | 3,867 |  |  | 3,111 |  |  | 1,159 |  |  | 126 |  |  | 924 |  |  | 9,187
Total allowance for loan losses |  | $ | 3,951 |  | $ | 3,119 |  | $ | 1,159 |  | $ | 126 |  | $ | 924 |  | $ | 9,279
|  | AT DECEMBER 31, 2018
|  | (IN THOUSANDS)
|  |  |  |  | COMMERCIAL LOANS |  |  |  |  |  |  |  |
|  |  |  |  | SECURED BY NON- |  | REAL ESTATE − |  |  |  |  |  |
|  |  |  |  | OWNER OCCUPIED |  | RESIDENTIAL |  |  |  |  |  |
Loans: |  | COMMERCIAL |  | REAL ESTATE |  | MORTGAGE |  | CONSUMER |  | TOTAL
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
|  | AT DECEMBER 31, 2018
|  | (IN THOUSANDS)
|  |  |  |  | COMMERCIAL LOANS |  |  |  |  |  |  | ALLOCATION |  |  |
|  |  |  |  | SECURED BY NON- |  | REAL ESTATE − |  |  |  |  | FOR |  |  |
|  |  |  |  | OWNER OCCUPIED |  | RESIDENTIAL |  |  |  |  | GENERAL |  |  |
Allowance for loan losses: |  | COMMERCIAL |  | REAL ESTATE |  | MORTGAGE |  | CONSUMER |  | RISK |  | TOTAL
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.
|  | AT DECEMBER 31, 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
|  | (IN THOUSANDS)
Commercial |  | $ | 816 |  | $ | 84 |  | $ | — |  | $ | 816 |  | $ | 816
Commercial loans secured by non-owner occupied real estate |  |  | 8 |  |  | 8 |  |  | — |  |  | 8 |  |  | 30
Total impaired loans |  | $ | 824 |  | $ | 92 |  | $ | — |  | $ | 824 |  | $ | 846
|  | AT 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
|  | (IN THOUSANDS)
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.
|  | YEAR ENDED DECEMBER 31,
|  | 2019 |  | 2018 |  | 2017
|  | (IN THOUSANDS)
Average impaired balance: |  |  |  |  |  |  |  |  |
Commercial |  | $ | 597 |  | $ | 228 |  | $ | 1,075
Commercial loans secured by non-owner occupied real estate |  |  | 10 |  |  | 12 |  |  | 838
Average investment in impaired loans |  | $ | 607 |  | $ | 240 |  | $ | 1,913
Interest income recognized: |  |  |  |  |  |  |  |  |
Commercial |  | $ | 30 |  | $ | — |  | $ | 12
Commercial loans secured by non-owner occupied real estate |  |  | — |  |  | — |  |  | —
Interest income recognized on a cash basis on impaired loans |  | $ | 30 |  | $ | — |  | $ | 12
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.
|  | AT DECEMBER 31, 2019
|  |  |  |  | SPECIAL |  |  |  |  |  |  |  |  |
|  | PASS |  | MENTION |  | SUBSTANDARD |  | DOUBTFUL |  | TOTAL
|  | (IN THOUSANDS)
Commercial and industrial |  | $ | 161,147 |  | $ | 853 |  | $ | 11,922 |  | $ | — |  | $ | 173,922
Commercial loans secured by owner occupied real estate |  |  | 88,942 |  |  | 1,384 |  |  | 1,329 |  |  | — |  |  | 91,655
Commercial loans secured by non-owner occupied real estate |  |  | 362,027 |  |  | — |  |  | 1,600 |  |  | 8 |  |  | 363,635
Total |  | $ | 612,116 |  | $ | 2,237 |  | $ | 14,851 |  | $ | 8 |  | $ | 629,212
|  | AT DECEMBER 31, 2018
|  |  |  |  | SPECIAL |  |  |  |  |  |  |  |  |
|  | PASS |  | MENTION |  | SUBSTANDARD |  | DOUBTFUL |  | TOTAL
|  | (IN THOUSANDS)
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.
|  | AT DECEMBER 31, 2019
|  |  |  |  | NON- |  |  |
|  | PERFORMING |  | PERFORMING |  | TOTAL
|  | (IN THOUSANDS)
Real estate – residential mortgage |  | $ | 233,760 |  | $ | 1,479 |  | $ | 235,239
Consumer |  |  | 18,255 |  |  | — |  |  | 18,255
Total |  | $ | 252,015 |  | $ | 1,479 |  | $ | 253,494
|  | AT DECEMBER 31, 2018
|  |  |  |  | NON- |  |  |
|  | PERFORMING |  | PERFORMING |  | TOTAL
|  | (IN THOUSANDS)
Real estate – residential mortgage |  | $ | 236,754 |  | $ | 1,210 |  | $ | 237,964
Consumer |  |  | 17,591 |  |  | — |  |  | 17,591
Total |  | $ | 254,345 |  | $ | 1,210 |  | $ | 255,555
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.
|  | AT DECEMBER 31, 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
|  | (IN THOUSANDS)
Commercial and industrial |  | $ | 173,922 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 173,922 |  | $ | —
Commercial loans secured by owner occupied real estate |  |  | 91,538 |  |  | 117 |  |  | — |  |  | — |  |  | 117 |  |  | 91,655 |  |  | —
Commercial loans secured by non-owner occupied real estate |  |  | 363,635 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 363,635 |  |  | —
Real estate – residential mortgage |  |  | 231,022 |  |  | 2,331 |  |  | 864 |  |  | 1,022 |  |  | 4,217 |  |  | 235,239 |  |  | —
Consumer |  |  | 18,190 |  |  | 42 |  |  | 23 |  |  | — |  |  | 65 |  |  | 18,255 |  |  | —
Total |  | $ | 878,307 |  | $ | 2,490 |  | $ | 887 |  | $ | 1,022 |  | $ | 4,399 |  | $ | 882,706 |  | $ | —
|  | AT 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
|  | (IN THOUSANDS)
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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- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919230-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953659-111524 + Details
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