Schedule of loan portfolio and allowance for credit losses

The following tables summarize the loan portfolio and allowance for credit losses (in thousands).


	At March 31, 2023
	Commercial real estate (owner occupied)		Other commercial and industrial		Commercial real estate (non-owner occupied) - retail			Commercial real estate (non-owner occupied) - multi-family	Other commercial real estate (non-owner occupied)		Residential mortgages		Consumer		Total
Loans:
Individually evaluated	$	—	$	1,971	$	—	$	—	$	1,554	$	—	$	—	$	3,525
Collectively evaluated		77,805		148,467		154,454		98,945		221,972		175,211		100,081		976,935
Total loans	$	77,805	$	150,438	$	154,454	$	98,945	$	223,526	$	175,211	$	100,081	$	980,460
Allowance for credit losses:
Specific reserve allocation	$	—	$	416	$	—	$	—	$	3	$	—	$	—	$	419
General reserve allocation		1,320		2,457		1,486		1,146		3,194		1,032		1,078		11,713
Total allowance for credit losses	$	1,320	$	2,873	$	1,486	$	1,146	$	3,197	$	1,032	$	1,078	$	12,132


	At December 31, 2022
			Commercial
			real estate		Residential				Allocation for
	Commercial		(non-owner occupied)		mortgages		Consumer		general risk		Total
Loans:
Individually evaluated	$	1,989	$	1,586	$	—	$	—			$	3,575
Collectively evaluated		226,589		449,158		297,971		13,473				987,191
Total loans	$	228,578	$	450,744	$	297,971	$	13,473			$	990,766
Allowance for credit losses:
Specific reserve allocation	$	520	$	3	$	—	$	—	$	—	$	523
General reserve allocation		2,133		5,969		1,380		85		653		10,220
Total allowance for credit losses	$	2,653	$	5,972	$	1,380	$	85	$	653	$	10,743

Schedule of non performing assets


	At March 31, 2023
	Non-accrual with no ACL		Non-accrual with ACL		Total non-accrual		Loans past due over 90 days still accruing		OREO and repossessed assets		Total non-performing assets
Commercial real estate (owner occupied)	$	—	$	—	$	—	$	—	$	—	$	—
Other commercial and industrial		—		1,971		1,971		—		—		1,971
Commercial real estate (non-owner occupied) - retail		—		—		—		—		—		—
Commercial real estate (non-owner occupied) - multi-family		—		—		—		—		—		—
Other commercial real estate (non-owner occupied)		1,551		3		1,554		—		—		1,554
Residential mortgages		—		724		724		—		—		724
Consumer		—		312		312		—		38		350
Total	$	1,551	$	3,010	$	4,561	$	—	$	38	$	4,599

Schedule of Residential and consumer portfolio

Loans past due 90 days or more and loans in non-accrual status are considered non-performing. The following tables present the performing and non-performing outstanding balances of the residential mortgage and consumer loan portfolio classes.


	At March 31, 2023
													Revolving		Revolving
													Loans		Loans
													Amortized		Converted
	Term Loans Amortized Cost Basis by Origination Year												Cost		to
	2023		2022		2021		2020		2019		Prior		Basis		Term		Total

	(IN THOUSANDS)
Residential mortgages
Performing	$	1,074	$	11,880	$	65,100	$	46,870	$	7,833	$	41,730	$	—	$	—	$	174,487
Non-performing		—		—		—		—		—		724		—		—		724
Total	$	1,074	$	11,880	$	65,100	$	46,870	$	7,833	$	42,454	$	—	$	—	$	175,211
Current period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Consumer
Performing	$	3,290	$	23,834	$	11,627	$	4,054	$	1,533	$	5,925	$	49,309	$	197	$	99,769
Non-performing		17		—		—		50		49		174		22		—		312
Total	$	3,307	$	23,834	$	11,627	$	4,104	$	1,582	$	6,099	$	49,331	$	197	$	100,081
Current period gross charge-offs	$	3	$	35	$	17	$	—	$	—	$	84	$	—	$	—	$	139
Total by payment performance
Performing	$	4,364	$	35,714	$	76,727	$	50,924	$	9,366	$	47,655	$	49,309	$	197	$	274,256
Non-performing		17		—		—		50		49		898		22		—		1,036
Total	$	4,381	$	35,714	$	76,727	$	50,974	$	9,415	$	48,553	$	49,331	$	197	$	275,292
Current period gross charge-offs	$	3	$	35	$	17	$	—	$	—	$	84	$	—	$	—	$	139


	At December 31, 2022
			NON-
	PERFORMING		PERFORMING		TOTAL

	(IN THOUSANDS)
Residential mortgages	$	296,401	$	1,570	$	297,971
Consumer		13,457		16		13,473
Total	$	309,858	$	1,586	$	311,444

Schedule of modifications made to borrowers experiencing financial difficulty

The following table summarizes the amortized cost basis, as of March 31, 2023, of loans modified to borrowers experiencing financial difficulty during the three months ended March 31, 2023 (in thousands).


	Three months ended March 31, 2023
	Term Extension
	Amortized Cost Basis		% of Total Class of Loans
Other commercial and industrial	$	439		0.29	%
Total	$	439


Term Extension
Loan Type		Financial Effect
Other commercial and industrial		Provided five month expiration date extension on non-accrual line of credit under which availability has been eliminated