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Allowance for Loan Losses (Tables) | 6 Months Ended
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Jun. 30, 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 and six month periods ending June 30, 2020 and 2019 (in thousands).
|  | Three months ended June 30, 2020
|  | Balance at |  |  |  |  |  |  |  |  |  |  | Balance at
|  | March 31, |  | Charge- |  |  |  |  | Provision |  | June 30,
|  | 2020 |  | Offs |  | Recoveries |  | (Credit) |  | 2020
Commercial |  | $ | 3,860 |  | $ | — |  | $ | — |  | $ | (76) |  | $ | 3,784
Commercial loans secured by non-owner occupied real estate |  |  | 3,288 |  |  | — |  |  | 7 |  |  | 324 |  |  | 3,619
Real estate-residential mortgage |  |  | 1,141 |  |  | (90) |  |  | 16 |  |  | 149 |  |  | 1,216
Consumer |  |  | 120 |  |  | (29) |  |  | 11 |  |  | 17 |  |  | 119
Allocation for general risk |  |  | 925 |  |  | — |  |  | — |  |  | 36 |  |  | 961
Total |  | $ | 9,334 |  | $ | (119) |  | $ | 34 |  | $ | 450 |  | $ | 9,699
|  | Three months ended June 30, 2019
|  | Balance at |  |  |  |  |  |  |  |  |  |  | Balance at
|  | March 31, |  | Charge- |  |  |  |  | Provision |  | June 30,
|  | 2019 |  | Offs |  | Recoveries |  | (Credit) |  | 2019
Commercial |  | $ | 2,614 |  | $ | — |  | $ | — |  | $ | (76) |  | $ | 2,538
Commercial loans secured by non-owner occupied real estate |  |  | 3,373 |  |  | — |  |  | 13 |  |  | 39 |  |  | 3,425
Real estate-residential mortgage |  |  | 1,213 |  |  | (10) |  |  | 68 |  |  | (53) |  |  | 1,218
Consumer |  |  | 125 |  |  | (88) |  |  | 12 |  |  | 75 |  |  | 124
Allocation for general risk |  |  | 782 |  |  | — |  |  | — |  |  | 15 |  |  | 797
Total |  | $ | 8,107 |  | $ | (98) |  | $ | 93 |  | $ | — |  | $ | 8,102
|  | Six months ended June 30, 2020
|  | Balance at |  |  |  |  |  |  |  |  |  |  | Balance at
|  | December 31, |  | Charge- |  |  |  |  | Provision |  | June 30,
|  | 2019 |  | Offs |  | Recoveries |  | (Credit) |  | 2020
Commercial |  | $ | 3,951 |  | $ | — |  | $ | — |  | $ | (167) |  | $ | 3,784
Commercial loans secured by non-owner occupied real estate |  |  | 3,119 |  |  | — |  |  | 21 |  |  | 479 |  |  | 3,619
Real estate–residential mortgage |  |  | 1,159 |  |  | (182) |  |  | 22 |  |  | 217 |  |  | 1,216
Consumer |  |  | 126 |  |  | (91) |  |  | 25 |  |  | 59 |  |  | 119
Allocation for general risk |  |  | 924 |  |  | — |  |  | — |  |  | 37 |  |  | 961
Total |  | $ | 9,279 |  | $ | (273) |  | $ | 68 |  | $ | 625 |  | $ | 9,699
|  | Six months ended June 30, 2019
|  | Balance at |  |  |  |  |  |  |  |  |  |  | Balance at
|  | December 31, |  | Charge- |  |  |  |  | Provision |  | June 30,
|  | 2018 |  | Offs |  | Recoveries |  | (Credit) |  | 2019
Commercial |  | $ | 3,057 |  | $ | — |  | $ | 5 |  | $ | (524) |  | $ | 2,538
Commercial loans secured by non-owner occupied real estate |  |  | 3,389 |  |  | (63) |  |  | 24 |  |  | 75 |  |  | 3,425
Real estate – residential mortgage |  |  | 1,235 |  |  | (71) |  |  | 76 |  |  | (22) |  |  | 1,218
Consumer |  |  | 127 |  |  | (170) |  |  | 30 |  |  | 137 |  |  | 124
Allocation for general risk |  |  | 863 |  |  | — |  |  | — |  |  | (66) |  |  | 797
Total |  | $ | 8,671 |  | $ | (304) |  | $ | 135 |  | $ | (400) |  | $ | 8,102
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 June 30, 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 |  | $ | 818 |  | $ | 8 |  | $ | — |  | $ | — |  |  |  |  | $ | 826
Collectively evaluated for impairment |  |  | 306,574 |  |  | 365,242 |  |  | 230,509 |  |  | 17,010 |  |  |  |  |  | 919,335
Total loans |  | $ | 307,392 |  | $ | 365,250 |  | $ | 230,509 |  | $ | 17,010 |  |  |  |  | $ | 920,161
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Specific reserve allocation |  | $ | 78 |  | $ | 8 |  | $ | — |  | $ | — |  | $ | — |  | $ | 86
General reserve allocation |  |  | 3,706 |  |  | 3,611 |  |  | 1,216 |  |  | 119 |  |  | 961 |  |  | 9,613
Total allowance for loan losses |  | $ | 3,784 |  | $ | 3,619 |  | $ | 1,216 |  | $ | 119 |  | $ | 961 |  | $ | 9,699
|  | 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).
|  | June 30, 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 |  | $ | 818 |  | $ | 78 |  | $ | — |  | $ | 818 |  | $ | 818
Commercial loans secured by non-owner occupied real estate |  |  | 8 |  |  | 8 |  |  | — |  |  | 8 |  |  | 30
Total impaired loans |  | $ | 826 |  | $ | 86 |  | $ | — |  | $ | 826 |  | $ | 848
|  | 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 |  | Six months ended
|  | June 30, |  | June 30,
|  | 2020 |  | 2019 |  | 2020 |  | 2019
Average loan balance: |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 826 |  | $ | 375 |  | $ | 822 |  | $ | 250
Commercial loans secured by non-owner occupied real estate |  |  | 8 |  |  | 11 |  |  | 8 |  |  | 11
Average investment in impaired loans |  | $ | 834 |  | $ | 386 |  | $ | 830 |  | $ | 261
Interest income recognized: |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 10 |  | $ | 4 |  | $ | 22 |  | $ | 4
Commercial loans secured by non-owner occupied real estate |  |  | — |  |  | — |  |  | — |  |  | —
Interest income recognized on a cash basis on impaired loans |  | $ | 10 |  | $ | 4 |  | $ | 22 |  | $ | 4
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).
|  | June 30, 2020
|  |  |  |  | Special |  |  |  |  |  |  |  |  |
|  | Pass |  | Mention |  | Substandard |  | Doubtful |  | Total
Commercial and industrial |  | $ | 209,144 |  | $ | 725 |  | $ | 11,443 |  | $ | — |  | $ | 221,312
Commercial loans secured by owner occupied real estate |  |  | 83,485 |  |  | 1,306 |  |  | 1,289 |  |  | — |  |  | 86,080
Commercial loans secured by non-owner occupied real estate |  |  | 363,682 |  |  | — |  |  | 1,560 |  |  | 8 |  |  | 365,250
Total |  | $ | 656,311 |  | $ | 2,031 |  | $ | 14,292 |  | $ | 8 |  | $ | 672,642
|  | 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).
|  | June 30, 2020
|  | Performing |  | Non-Performing |  | Total
Real estate – residential mortgage |  | $ | 228,213 |  | $ | 2,296 |  | $ | 230,509
Consumer |  |  | 17,010 |  |  | — |  |  | 17,010
Total |  | $ | 245,223 |  | $ | 2,296 |  | $ | 247,519
|  | 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).
|  | June 30, 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 |  | $ | 221,251 |  | $ | 40 |  | $ | 21 |  | $ | — |  | $ | 61 |  | $ | 221,312 |  | $ | —
Commercial loans secured by owner occupied real estate |  |  | 85,267 |  |  | — |  |  | 813 |  |  | — |  |  | 813 |  |  | 86,080 |  |  | —
Commercial loans secured by non-owner occupied real estate |  |  | 365,250 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 365,250 |  |  | —
Real estate – residential mortgage |  |  | 224,654 |  |  | 1,792 |  |  | 967 |  |  | 3,096 |  |  | 5,855 |  |  | 230,509 |  |  | 1,581
Consumer |  |  | 16,988 |  |  | 17 |  |  | 5 |  |  | — |  |  | 22 |  |  | 17,010 |  |  | —
Total |  | $ | 913,410 |  | $ | 1,849 |  | $ | 1,806 |  | $ | 3,096 |  | $ | 6,751 |  | $ | 920,161 |  | $ | 1,581
|  | 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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