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Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2021

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, 2021 and 2020 (in thousands).

		Three months ended March 31, 2021
		Balance at			Charge-									Balance at
		December 31, 2020			Offs			Recoveries			Provision			March 31, 2021
Commercial		$	3,472		$	(122)		$	17		$	205		$	3,572
Commercial loans secured by non-owner occupied real estate			5,373			—			13			62			5,448
Real estate-residential mortgage			1,292			(17)			5			49			1,329
Consumer			115			(24)			14			16			121
Allocation for general risk			1,093			—			—			68			1,161
Total		$	11,345		$	(163)		$	49		$	400		$	11,631

		Three months ended March 31, 2020
		Balance at			Charge-						Provision			Balance at
		December 31, 2019			Offs			Recoveries			(Credit)			March 31, 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

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, 2021
					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		$	2,574		$	8		$	—		$	—					$	2,582
Collectively evaluated for impairment			303,839			407,424			255,319			16,085						982,667
Total loans		$	306,413		$	407,432		$	255,319		$	16,085					$	985,249
Allowance for loan losses:
Specific reserve allocation		$	472		$	8		$	—		$	—		$	—		$	480
General reserve allocation			3,100			5,440			1,329			121			1,161			11,151
Total allowance for loan losses		$	3,572		$	5,448		$	1,329		$	121		$	1,161		$	11,631

		At December 31, 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		$	847		$	8		$	—		$	—					$	855
Collectively evaluated for impairment			304,145			400,743			249,989			16,363						971,240
Total loans		$	304,992		$	400,751		$	249,989		$	16,363					$	972,095
Allowance for loan losses:
Specific reserve allocation		$	96		$	8		$	—		$	—		$	—		$	104
General reserve allocation			3,376			5,365			1,292			115			1,093			11,241
Total allowance for loan losses		$	3,472		$	5,373		$	1,292		$	115		$	1,093		$	11,345

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 March 31, 2021
								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		$	2,574		$	472		$	—		$	2,574		$	2,577
Commercial loans secured by non-owner occupied real estate			8			8			—			8			30
Total impaired loans		$	2,582		$	480		$	—		$	2,582		$	2,607

		At December 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
		(IN THOUSANDS)
Commercial		$	847		$	96		$	—		$	847		$	850
Commercial loans secured by non-owner occupied real estate			8			8			—			8			30
Total impaired loans		$	855		$	104		$	—		$	855		$	880

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,
		2021			2020
Average impaired balance:
Commercial		$	1,711		$	825
Commercial loans secured by non-owner occupied real estate			8			8
Average investment in impaired loans		$	1,719		$	833
Interest income recognized:
Commercial		$	12		$	12
Commercial loans secured by non-owner occupied real estate			—			—
Interest income recognized on a cash basis on impaired loans		$	12		$	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.

		At March 31, 2021
					SPECIAL
		PASS			MENTION			SUBSTANDARD			DOUBTFUL			TOTAL
		(IN THOUSANDS)
Commercial and industrial		$	126,834		$	12,401		$	2,828		$	1,740		$	143,803
Paycheck Protection Program (PPP)			67,253			—			—			—			67,253
Commercial loans secured by owner occupied real estate			93,296			928			1,133			—			95,357
Commercial loans secured by non-owner occupied real estate			377,352			25,124			4,948			8			407,432
Total		$	664,735		$	38,453		$	8,909		$	1,748		$	713,845

		At December 31, 2020
					SPECIAL
		PASS			MENTION			SUBSTANDARD			DOUBTFUL			TOTAL
		(IN THOUSANDS)
Commercial and industrial		$	134,186		$	13,722		$	3,254		$	—		$	151,162
Paycheck Protection Program (PPP)			58,344			—			—			—			58,344
Commercial loans secured by owner occupied real estate			92,189			2,154			1,143			—			95,486
Commercial loans secured by non-owner occupied real estate			371,815			23,980			4,948			8			400,751
Total		$	656,534		$	39,856		$	9,345		$	8		$	705,743

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 March 31, 2021
					NON-
		PERFORMING			PERFORMING			TOTAL
		(IN THOUSANDS)
Real estate – residential mortgage		$	253,663		$	1,656		$	255,319
Consumer			16,078			7			16,085
Total		$	269,741		$	1,663		$	271,404

		At December 31, 2020
					NON-
		PERFORMING			PERFORMING			TOTAL
		(IN THOUSANDS)
Real estate – residential mortgage		$	247,520		$	2,469		$	249,989
Consumer			16,356			7			16,363
Total		$	263,876		$	2,476		$	266,352

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 March 31, 2021
																				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		$	143,803		$	—		$	—		$	—		$	—		$	143,803		$	—
Paycheck Protection Program (PPP)			67,253			—			—			—			—			67,253		$	—
Commercial loans secured by owner occupied real estate			95,266			91			—			—			91			95,357			—
Commercial loans secured by non-owner occupied real estate			407,432			—			—			—			—			407,432			—
Real estate – residential mortgage			252,395			1,918			22			984			2,924			255,319			—
Consumer			16,059			18			1			7			26			16,085			—
Total		$	982,208		$	2,027		$	23		$	991		$	3,041		$	985,249		$	—

		At December 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
		(IN THOUSANDS)
Commercial and industrial		$	148,023		$	536		$	2,603		$	—		$	3,139		$	151,162		$	—
Paycheck Protection Program (PPP)			58,344			—			—			—			—			58,344		$	—
Commercial loans secured by owner occupied real estate			95,486			—			—			—			—			95,486			—
Commercial loans secured by non-owner occupied real estate			399,850			230			671			—			901			400,751			—
Real estate – residential mortgage			246,279			776			1,178			1,756			3,710			249,989			—
Consumer			16,274			82			—			7			89			16,363			—
Total		$	964,256		$	1,624		$	4,452		$	1,763		$	7,839		$	972,095		$	—

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