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Allowance for Loan Losses (Tables)

6 Months Ended

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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