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v3.20.2

Allowance for Loan Losses (Tables) | 9 Months Ended
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Sep. 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 nine month periods ending September 30, 2020 and 2019 (in thousands).
|  | Three months ended September 30, 2020
|  | Balance at |  | Charge- |  |  |  |  | Provision |  | Balance at
|  | June 30, 2020 |  | Offs |  | Recoveries |  | (Credit) |  | September 30, 2020
Commercial |  | $ | 3,784 |  | $ | (111) |  | $ | 1 |  | $ | (638) |  | $ | 3,036
Commercial loans secured by non-owner occupied real estate |  |  | 3,619 |  |  | — |  |  | 10 |  |  | 1,261 |  |  | 4,890
Real estate-residential mortgage |  |  | 1,216 |  |  | (19) |  |  | 24 |  |  | 4 |  |  | 1,225
Consumer |  |  | 119 |  |  | (14) |  |  | 19 |  |  | (4) |  |  | 120
Allocation for general risk |  |  | 961 |  |  | — |  |  | — |  |  | 52 |  |  | 1,013
Total |  | $ | 9,699 |  | $ | (144) |  | $ | 54 |  | $ | 675 |  | $ | 10,284
|  | Three months ended September 30, 2019
|  | Balance at |  | Charge- |  |  |  |  | Provision |  | Balance at
|  | June 30, 2019 |  | Offs |  | Recoveries |  | (Credit) |  | September 30, 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
|  | Nine months ended September 30, 2020
|  | Balance at |  | Charge- |  |  |  |  | Provision |  | Balance at
|  | December 31, 2019 |  | Offs |  | Recoveries |  | (Credit) |  | September 30, 2020
Commercial |  | $ | 3,951 |  | $ | (111) |  | $ | 1 |  | $ | (805) |  | $ | 3,036
Commercial loans secured by non-owner occupied real estate |  |  | 3,119 |  |  | — |  |  | 31 |  |  | 1,740 |  |  | 4,890
Real estate-residential mortgage |  |  | 1,159 |  |  | (201) |  |  | 46 |  |  | 221 |  |  | 1,225
Consumer |  |  | 126 |  |  | (105) |  |  | 44 |  |  | 55 |  |  | 120
Allocation for general risk |  |  | 924 |  |  | — |  |  | — |  |  | 89 |  |  | 1,013
Total |  | $ | 9,279 |  | $ | (417) |  | $ | 122 |  | $ | 1,300 |  | $ | 10,284
|  | Nine months ended September 30, 2019
|  | Balance at |  | Charge- |  |  |  |  | Provision |  | Balance at
|  | December 31, 2018 |  | Offs |  | Recoveries |  | (Credit) |  | September 30, 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
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, 2020
|  |  |  |  | Commercial Loans |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Secured by |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Non-Owner |  | Real Estate- |  |  |  |  |  |  |  |  |
|  |  |  |  | Occupied |  | Residential |  |  |  |  | Allocation for |  |  |
|  | Commercial |  | Real Estate |  | Mortgage |  | Consumer |  | General Risk |  | Total
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 859 |  | $ | 8 |  | $ | — |  | $ | — |  |  |  |  | $ | 867
Collectively evaluated for impairment |  |  | 311,056 |  |  | 378,850 |  |  | 233,811 |  |  | 17,196 |  |  |  |  |  | 940,913
Total loans |  | $ | 311,915 |  | $ | 378,858 |  | $ | 233,811 |  | $ | 17,196 |  |  |  |  | $ | 941,780
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Specific reserve allocation |  | $ | 98 |  | $ | 8 |  | $ | — |  | $ | — |  | $ | — |  | $ | 106
General reserve allocation |  |  | 2,938 |  |  | 4,882 |  |  | 1,225 |  |  | 120 |  |  | 1,013 |  |  | 10,178
Total allowance for loan losses |  | $ | 3,036 |  | $ | 4,890 |  | $ | 1,225 |  | $ | 120 |  | $ | 1,013 |  | $ | 10,284
|  | At December 31, 2019
|  |  |  |  | Commercial Loans |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Secured by |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Non-Owner |  | Real Estate- |  |  |  |  |  |  |  |  |
|  |  |  |  | Occupied |  | Residential |  |  |  |  | Allocation for |  |  |
|  | Commercial |  | 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.
|  | At September 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
|  | (IN THOUSANDS)
Commercial |  | $ | 859 |  | $ | 98 |  | $ | — |  | $ | 859 |  | $ | 859
Commercial loans secured by non-owner occupied real estate |  |  | 8 |  |  | 8 |  |  | — |  |  | 8 |  |  | 30
Total impaired loans |  | $ | 867 |  | $ | 106 |  | $ | — |  | $ | 867 |  | $ | 889
|  | 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
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, |
|  | 2020 |  | 2019 |  | 2020 |  | 2019 |
Average impaired balance: |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 839 |  | $ | 785 |  | $ | 832 |  | $ | 393 |
Commercial loans secured by non-owner occupied real estate |  |  | 8 |  |  | 10 |  |  | 8 |  |  | 10 |
Average investment in impaired loans |  | $ | 847 |  | $ | 795 |  | $ | 840 |  | $ | 403 |
Interest income recognized: |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 9 |  | $ | 13 |  | $ | 31 |  | $ | 17 |
Commercial loans secured by non-owner occupied real estate |  |  | — |  |  | — |  |  | — |  |  | — |
Interest income recognized on a cash basis on impaired loans |  | $ | 9 |  | $ | 13 |  | $ | 31 |  | $ | 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.
|  | At September 30, 2020
|  |  |  |  | SPECIAL |  |  |  |  |  |  |  |  |
|  | PASS |  | MENTION |  | SUBSTANDARD |  | DOUBTFUL |  | TOTAL
|  | (IN THOUSANDS)
Commercial and industrial |  | $ | 142,948 |  | $ | 6,336 |  | $ | 3,352 |  | $ | — |  | $ | 152,636
Paycheck Protection Program (PPP) |  |  | 68,460 |  |  | — |  |  | — |  |  | — |  |  | 68,460
Commercial loans secured by owner occupied real estate |  |  | 87,844 |  |  | 1,889 |  |  | 1,086 |  |  | — |  |  | 90,819
Commercial loans secured by non-owner occupied real estate |  |  | 349,901 |  |  | 27,472 |  |  | 1,477 |  |  | 8 |  |  | 378,858
Total |  | $ | 649,153 |  | $ | 35,697 |  | $ | 5,915 |  | $ | 8 |  | $ | 690,773
|  | 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
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 September 30, 2020
|  |  |  |  | NON- |  |  |
|  | PERFORMING |  | PERFORMING |  | TOTAL
|  | (IN THOUSANDS)
Real estate – residential mortgage |  | $ | 232,115 |  | $ | 1,696 |  | $ | 233,811
Consumer |  |  | 17,196 |  |  | — |  |  | 17,196
Total |  | $ | 249,311 |  | $ | 1,696 |  | $ | 251,007
|  | 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
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.
|  | At September 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
|  | (IN THOUSANDS)
Commercial and industrial |  | $ | 152,558 |  | $ | 78 |  | $ | — |  | $ | — |  | $ | 78 |  | $ | 152,636 |  | $ | —
Paycheck Protection Program (PPP) |  |  | 68,460 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 68,460 |  | $ | —
Commercial loans secured by owner occupied real estate |  |  | 90,819 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 90,819 |  |  | —
Commercial loans secured by non-owner occupied real estate |  |  | 378,858 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 378,858 |  |  | —
Real estate – residential mortgage |  |  | 229,851 |  |  | 1,922 |  |  | 1,039 |  |  | 999 |  |  | 3,960 |  |  | 233,811 |  |  | —
Consumer |  |  | 17,156 |  |  | 40 |  |  | — |  |  | — |  |  | 40 |  |  | 17,196 |  |  | —
Total |  | $ | 937,702 |  | $ | 2,040 |  | $ | 1,039 |  | $ | 999 |  | $ | 4,078 |  | $ | 941,780 |  | $ | —
|  | 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 |  | $ | —

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