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v3.20.1

Allowance for Loan Losses (Tables) | 3 Months Ended
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Mar. 31, 2020
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 month periods ending March 31, 2020 and 2019 (in thousands).
|  | Three months ended March 31, 2020
|  | Balance at |  |  |  |  |  |  |  |  |  |  | Balance at
|  | December 31, |  | Charge- |  |  |  |  | Provision |  | March 31,
|  | 2019 |  | Offs |  | Recoveries |  | (Credit) |  | 2020
Commercial |  | $ | 3,951 |  | $ | — |  | $ | — |  | $ | (91) |  | $ | 3,860
Commercial loans secured by non-owner occupied real estate |  |  | 3,119 |  |  | — |  |  | 14 |  |  | 155 |  |  | 3,288
Real estate-residential mortgage |  |  | 1,159 |  |  | (92) |  |  | 6 |  |  | 68 |  |  | 1,141
Consumer |  |  | 126 |  |  | (62) |  |  | 14 |  |  | 42 |  |  | 120
Allocation for general risk |  |  | 924 |  |  | — |  |  | — |  |  | 1 |  |  | 925
Total |  | $ | 9,279 |  | $ | (154) |  | $ | 34 |  | $ | 175 |  | $ | 9,334
|  | Three months ended March 31, 2019
|  | Balance at |  |  |  |  |  |  |  |  |  |  | Balance at
|  | December 31, |  | Charge- |  |  |  |  | Provision |  | March 31,
|  | 2018 |  | Offs |  | Recoveries |  | (Credit) |  | 2019
Commercial |  | $ | 3,057 |  | $ | — |  | $ | 5 |  | $ | (448) |  | $ | 2,614
Commercial loans secured by non-owner occupied real estate |  |  | 3,389 |  |  | (63) |  |  | 11 |  |  | 36 |  |  | 3,373
Real estate-residential mortgage |  |  | 1,235 |  |  | (61) |  |  | 8 |  |  | 31 |  |  | 1,213
Consumer |  |  | 127 |  |  | (82) |  |  | 18 |  |  | 62 |  |  | 125
Allocation for general risk |  |  | 863 |  |  | — |  |  | — |  |  | (81) |  |  | 782
Total |  | $ | 8,671 |  | $ | (206) |  | $ | 42 |  | $ | (400) |  | $ | 8,107
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 March 31, 2020
|  |  |  |  | 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 |  | $ | 833 |  | $ | 8 |  | $ | — |  | $ | — |  |  |  |  | $ | 841
Collectively evaluated for impairment |  |  | 253,388 |  |  | 370,258 |  |  | 230,207 |  |  | 17,955 |  |  |  |  |  | 871,808
Total loans |  | $ | 254,221 |  | $ | 370,266 |  | $ | 230,207 |  | $ | 17,955 |  |  |  |  | $ | 872,649
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Specific reserve allocation |  | $ | 79 |  | $ | 8 |  | $ | — |  | $ | — |  | $ | — |  | $ | 87
General reserve allocation |  |  | 3,781 |  |  | 3,280 |  |  | 1,141 |  |  | 120 |  |  | 925 |  |  | 9,247
Total allowance for loan losses |  | $ | 3,860 |  | $ | 3,288 |  | $ | 1,141 |  | $ | 120 |  | $ | 925 |  | $ | 9,334
|  | At December 31, 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 |  | $ | 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
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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
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).
|  | March 31, 2020
|  |  |  |  |  |  |  | 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 |  | $ | 833 |  | $ | 79 |  | $ | — |  | $ | 833 |  | $ | 833
Commercial loans secured by non-owner occupied real estate |  |  | 8 |  |  | 8 |  |  | — |  |  | 8 |  |  | 30
Total impaired loans |  | $ | 841 |  | $ | 87 |  | $ | — |  | $ | 841 |  | $ | 863
|  | 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
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
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
|  | March 31,
|  | 2020 |  | 2019
Average loan balance: |  |  |  |  |  |
Commercial |  | $ | 825 |  | $ | —
Commercial loans secured by non-owner occupied real estate |  |  | 8 |  |  | 11
Average investment in impaired loans |  | $ | 833 |  | $ | 11
Interest income recognized: |  |  |  |  |  |
Commercial |  | $ | 12 |  | $ | —
Commercial loans secured by non-owner occupied real estate |  |  | — |  |  | —
Interest income recognized on a cash basis on impaired loans |  | $ | 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 (in thousands).
|  | March 31, 2020
|  |  |  |  | Special |  |  |  |  |  |  |  |  |
|  | Pass |  | Mention |  | Substandard |  | Doubtful |  | Total
Commercial and industrial |  | $ | 154,456 |  | $ | 790 |  | $ | 11,665 |  | $ | — |  | $ | 166,911
Commercial loans secured by owner occupied real estate |  |  | 84,661 |  |  | 1,345 |  |  | 1,304 |  |  | — |  |  | 87,310
Commercial loans secured by non-owner occupied real estate |  |  | 368,681 |  |  | — |  |  | 1,577 |  |  | 8 |  |  | 370,266
Total |  | $ | 607,798 |  | $ | 2,135 |  | $ | 14,546 |  | $ | 8 |  | $ | 624,487
|  | December 31, 2019
|  |  |  |  | Special |  |  |  |  |  |  |  |  |
|  | Pass |  | Mention |  | Substandard |  | Doubtful |  | Total
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
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).
|  | March 31, 2020
|  | Performing |  | Non-Performing |  | Total
Real estate - residential mortgage |  | $ | 228,803 |  | $ | 1,404 |  | $ | 230,207
Consumer |  |  | 17,955 |  |  | — |  |  | 17,955
Total |  | $ | 246,758 |  | $ | 1,404 |  | $ | 248,162
|  | December 31, 2019
|  | Performing |  | Non-Performing |  | Total
Real estate - residential mortgage |  | $ | 233,760 |  | $ | 1,479 |  | $ | 235,239
Consumer |  |  | 18,255 |  |  | — |  |  | 18,255
Total |  | $ | 252,015 |  | $ | 1,479 |  | $ | 253,494
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 non-accrual loans (in thousands).
|  | March 31, 2020
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 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 |  | $ | 160,550 |  | $ | 6,361 |  | $ | — |  | $ | — |  | $ | 6,361 |  | $ | 166,911 |  | $ | —
Commercial loans secured by owner occupied real estate |  |  | 87,197 |  |  | 113 |  |  | — |  |  | — |  |  | 113 |  |  | 87,310 |  |  | —
Commercial loans secured by non-owner occupied real estate |  |  | 370,266 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 370,266 |  |  | —
Real estate - residential mortgage |  |  | 226,532 |  |  | 1,445 |  |  | 1,259 |  |  | 971 |  |  | 3,675 |  |  | 230,207 |  |  | —
Consumer |  |  | 17,901 |  |  | 42 |  |  | 12 |  |  | — |  |  | 54 |  |  | 17,955 |  |  | —
Total |  | $ | 862,446 |  | $ | 7,961 |  | $ | 1,271 |  | $ | 971 |  | $ | 10,203 |  | $ | 872,649 |  | $ | —
|  | 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
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 |  | $ | —

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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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