Schedule of loan portfolio and allowance for credit losses

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


	At September 30, 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	$	191	$	1,937	$	—	$	—	$	2,602	$	—	$	—	$	4,730
Collectively evaluated		88,267		142,869		158,637		104,597		227,283		174,419		101,504		997,576
Total loans	$	88,458	$	144,806	$	158,637	$	104,597	$	229,885	$	174,419	$	101,504	$	1,002,306
Allowance for credit losses:
Specific reserve allocation	$	—	$	434	$	—	$	—	$	1	$	—	$	—	$	435
General reserve allocation		1,544		2,310		1,526		1,175		3,182		1,027		1,114		11,878
Total allowance for credit losses	$	1,544	$	2,744	$	1,526	$	1,175	$	3,183	$	1,027	$	1,114	$	12,313


	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 September 30, 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)	$	191	$	—	$	191	$	—	$	—	$	191
Other commercial and industrial		—		1,937		1,937		—		—		1,937
Commercial real estate (non-owner occupied) - retail		—		—		—		—		—		—
Commercial real estate (non-owner occupied) - multi-family		—		—		—		—		—		—
Other commercial real estate (non-owner occupied)		2,601		1		2,602		—		—		2,602
Residential mortgages		—		491		491		255		—		746
Consumer		—		697		697		21		—		718
Total	$	2,792	$	3,126	$	5,918	$	276	$	—	$	6,194


	At December 31, 2022
Non-accrual loans:
Commercial and industrial	$	1,989
Commercial real estate (non-owner occupied)		1,586
Residential mortgages		1,577
Consumer		9
Total		5,161

Other real estate owned and repossessed assets:
Residential mortgages		38
Consumer		1
Total		39
Total non-performing assets	$	5,200

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 September 30, 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	$	11,097	$	12,015	$	61,839	$	44,856	$	7,154	$	36,712	$	—	$	—	$	173,673
Non-performing		—		—		—		—		—		746		—		—		746
Total	$	11,097	$	12,015	$	61,839	$	44,856	$	7,154	$	37,458	$	—	$	—	$	174,419
Current period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	54	$	—	$	—	$	54
Consumer
Performing	$	10,285	$	21,742	$	10,352	$	3,389	$	1,263	$	5,378	$	47,860	$	517	$	100,786
Non-performing		16		—		—		65		48		328		162		99		718
Total	$	10,301	$	21,742	$	10,352	$	3,454	$	1,311	$	5,706	$	48,022	$	616	$	101,504
Current period gross charge-offs	$	8	$	35	$	17	$	1	$	3	$	146	$	—	$	—	$	210
Total by payment performance
Performing	$	21,382	$	33,757	$	72,191	$	48,245	$	8,417	$	42,090	$	47,860	$	517	$	274,459
Non-performing		16		—		—		65		48		1,074		162		99		1,464
Total	$	21,398	$	33,757	$	72,191	$	48,310	$	8,465	$	43,164	$	48,022	$	616	$	275,923
Current period gross charge-offs	$	8	$	35	$	17	$	1	$	3	$	200	$	—	$	—	$	264


	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 Company had no loans modified to borrowers experiencing financial difficulty during the three months ended September 30, 2023.

The following table summarizes the amortized cost basis, as of September 30, 2023, of loans modified to borrowers experiencing financial difficulty during the nine months ended September 30, 2023 (in thousands).


	Term Extension
	Amortized Cost Basis		% of Total Class of Loans
Other commercial and industrial	$	417		0.29	%
Total	$	417

	Combination - Interest Rate Reduction and Term Extension
	Amortized Cost Basis		% of Total Class of Loans
Other commercial real estate (non-owner occupied)	$	7,047		3.07	%
Total	$	7,047


Term Extension
Loan Type		Financial Effect
Other commercial and industrial		During the first quarter of 2023, provided five month expiration date extension on non-accrual line of credit under which availability has been eliminated. During the second quarter of 2023, provided the same borrower with a one year maturity date extension

Combination - Interest Rate Reduction and Term Extension
Loan Type		Financial Effect
Other commercial real estate (non-owner occupied)		During the second quarter, provided seven months of interest only payments at a reduced rate with the remaining portion of interest, totaling approximately $303,000, being deferred until maturity. Additionally, provided three month maturity date extension