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Allowance for Loan Losses (Tables)

9 Months Ended

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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