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Non-performing Loans (Tables)
 9 Months Ended
Sep. 30, 2020
Receivables [Abstract]  
Non-accrual, Loans Past Due Over 90 Days Still on Accrual, and Troubled Debt Restructured ("TDRs") by Class of Loans
The following table presents the non–accrual, loans past due over 90 days still on accrual, and troubled debt restructured (“TDRs”) by class of loans:
September 30, 2020
Non–accrualLoans Past
Due Over 90
Days Still
Accruing		Non–performing
TDRs		Performing
TDRs		Total
Non–performing
Loans		Non–accrual
with no Allowance for Credit Losses
Commercial
Owner occupied real estate$11,105 $— $629 $169 $11,903 $8,715 
Non–owner occupied real estate1,181 — 340 — 1,521 1,033 
Residential spec homes— — — — — — 
Development & spec land70 — — — 70 70 
Commercial and industrial2,152 — 523 — 2,675 1,921 
Total commercial14,508 — 1,492 169 16,169 11,739 
Real estate
Residential mortgage6,606 205 988 1,410 9,209 7,594 
Residential construction— — — — — — 
Mortgage warehouse— — — — — — 
Total real estate6,606 205 988 1,410 9,209 7,594 
Consumer
Direct installment23 — — — 23 23 
Indirect installment1,122 69 — — 1,191 1,122 
Home equity2,195 57 224 246 2,722 2,419 
Total consumer3,340 126 224 246 3,936 3,564 
Total$24,454 $331 $2,704 $1,825 $29,314 $22,897 

There was no interest income recognized on non–accrual loans during the three and nine months ended September 30, 2020 and 2019 while the loans were in non–accrual status. Included in the $24.5 million of non–accrual loans and the $2.7 million of non–performing TDRs at September 30, 2020 were $3.5 million and $993,000, respectively, of loans acquired for which accretable yield was recognized.
December 31, 2019
Non–accrualLoans Past
Due Over 90
Days Still
Accruing		Non–performing
TDRs		Performing
TDRs		Total
Non–performing
Loans		Non–accrual
with no Allowance for Credit Losses
Commercial
Owner occupied real estate$2,424 $— $629 $139 $3,192 $2,563 
Non–owner occupied real estate682 — 374 — 1,056 937 
Residential spec homes— — — — — — 
Development & spec land73 — — — 73 73 
Commercial and industrial1,603 — 78 1,345 3,026 514 
Total commercial4,782 — 1,081 1,484 7,347 4,087 
Real estate
Residential mortgage7,614 1 708 1,561 9,884 8,322 
Residential construction— — — — — — 
Mortgage warehouse— — — — — — 
Total real estate7,614 1 708 1,561 9,884 8,322 
Consumer
Direct installment30 5 — — 35 30 
Indirect installment1,234 135 — — 1,369 1,234 
Home equity2,019 5 217 309 2,550 2,236 
Total consumer3,283 145 217 309 3,954 3,500 
Total$15,679 $146 $2,006 $3,354 $21,185 $15,909 
Schedule of TDRs by Loan Portfolio
The following table presents TDRs by loan portfolio:
September 30, 2020December 31, 2019
Non–accrualAccruingTotalNon–accrualAccruingTotal
Commercial
Owner occupied real estate$629 $169 $798 $629 $139 $768 
Non–owner occupied real estate340 — 340 374 — 374 
Residential spec homes— — — — — — 
Development & spec land— — — — — — 
Commercial and industrial523 — 523 78 1,345 1,423 
Total commercial1,492 169 1,661 1,081 1,484 2,565 
Real estate
Residential mortgage988 1,410 2,398 708 1,561 2,269 
Residential construction— — — — — — 
Mortgage warehouse— — — — — — 
Total real estate988 1,410 2,398 708 1,561 2,269 
Consumer
Direct installment— — — — — — 
Indirect installment— — — — — — 
Home equity224 246 470 217 309 526 
Total consumer224 246 470 217 309 526 
Total$2,704 $1,825 $4,529 $2,006 $3,354 $5,360 

Loans Modified under the CARES Act
The Bank has elected (i) to suspend the requirements under GAAP for loan modifications related to the COVID–19 pandemic that would otherwise be categorized as a TDR; and (ii) to suspend any determination of a loan modified as a result of the effects of COVID–19 pandemic as being a TDR, including impairment for accounting purposes. At September 30, 2020, the Bank modified loans totaling $160.1 million which qualify for treatment under the CARES Act.
Schedule of Collateral Dependent Loans by Loan Class
The table below presents the value of collateral dependent loans by loan class as of September 30, 2020:
September 30, 2020
Commercial
Owner occupied real estate$3,018 
Non–owner occupied real estate488 
Commercial and industrial754 
Total commercial4,260 
Total collateral dependent loans$4,260 
Payment Status by Class of Loan
The following table presents the payment status by class of loan, excluding non–accrual loans of $24.5 million and non–performing TDRs of $2.7 million at September 30, 2020:
September 30, 2020
Current30–59 Days
Past Due		60–89 Days
Past Due		90 Days or
Greater
Past Due		Total 
Past Due
Loans		Total
Loans
Commercial
Owner occupied real estate$491,393 $— $— $— $— $491,393 
Non–owner occupied real estate1,017,130 282 238 — 520 1,017,650 
Residential spec homes11,190 — — — — 11,190 
Development & spec land25,771 544 — — 544 26,315 
Commercial and industrial759,010 — 50 — 50 759,060 
Total commercial2,304,494 826 288 — 1,114 2,305,608 
Real estate
Residential mortgage641,882 1,894 105 205 2,204 644,086 
Residential construction23,540 — — — — 23,540 
Mortgage warehouse374,653 — — — — 374,653 
Total real estate1,040,075 1,894 105 205 2,204 1,042,279 
Consumer
Direct installment38,974 24 28 — 52 39,026 
Indirect installment357,060 878 170 69 1,117 358,177 
Home equity256,760 1,069 231 57 1,357 258,117 
Total consumer652,794 1,971 429 126 2,526 655,320 
Total$3,997,363 $4,691 $822 $331 $5,844 $4,003,207 
Percentage of total loans99.85 %0.12 %0.02 %0.01 %0.15 %100.00 %
The following table presents the payment status by class of loan, excluding non–accrual loans of $15.7 million and non–performing TDRs of $2.0 million at December 31, 2019:
December 31, 2019
Current30–59 Days
Past Due		60–89 Days
Past Due		90 Days or
Greater
Past Due		Total 
Past Due
Loans		Total
Commercial
Owner occupied real estate$515,604 $920 $— $— $920 $516,524 
Non–owner occupied real estate972,195 80 — — 80 972,275 
Residential spec homes12,925 — — — — 12,925 
Development & spec land35,881 — — — — 35,881 
Commercial and industrial503,348 819 11 — 830 504,178 
Total commercial2,039,953 1,819 11 — 1,830 2,041,783 
Real estate
Residential mortgage740,712 1,984 — 1 1,985 742,697 
Residential construction19,686 — — — — 19,686 
Mortgage warehouse150,293 — — — — 150,293 
Total real estate910,691 1,984 — 1 1,985 912,676 
Consumer
Direct installment40,864 175 5 5 185 41,049 
Indirect installment344,478 2,407 404 135 2,946 347,424 
Home equity273,050 904 20 5 929 273,979 
Total consumer658,392 3,486 429 145 4,060 662,452 
Total$3,609,036 $7,289 $440 $146 $7,875 $3,616,911 
Percentage of total loans99.78 %0.20 %0.01 %0.01 %0.22 %100.00 %
Loans by Credit Grades
The following tables present loans by credit grades and origination year.
September 30, 202020202019201820172016PriorRevolving LoansTotal
Commercial
Owner occupied real estate
Pass$43,528 $65,996 $53,374 $50,523 $51,460 $144,099 $37,557 $446,537 
Special Mention— 855 4,934 10,175 4,532 12,614 — 33,110 
Substandard1,026 1,231 4,048 2,832 2,564 7,912 3,867 23,480 
Doubtful— — — — — — — — 
Total owner occupied real estate$44,554 $68,082 $62,356 $63,530 $58,556 $164,625 $41,424 $503,127 
Non–owner occupied real estate
Pass$97,251 $121,030 $77,110 $141,356 $105,581 $224,430 $167,632 $934,390 
Special Mention1,403 1,247 27,471 2,211 2,610 15,282 4,840 55,064 
Substandard— 15,589 304 622 6,802 4,828 1,572 29,717 
Doubtful— — — — — — — — 
Total non–owner occupied real estate$98,654 $137,866 $104,885 $144,189 $114,993 $244,540 $174,044 $1,019,171 
Residential spec homes
Pass$495 $— $— $1,660 $— $1,237 $7,228 $10,620 
Special Mention— 212 — — — — 358 570 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total residential spec homes$495 $212 $— $1,660 $— $1,237 $7,586 $11,190 
Development & spec land
Pass$30 $885 $267 $2,232 $777 $12,224 $9,165 $25,580 
Special Mention— — — — — 276 — 276 
Substandard— — — — — 529 — 529 
Doubtful— — — — — — — — 
Total development & spec land$30 $885 $267 $2,232 $777 $13,029 $9,165 $26,385 
Commercial & industrial
Pass$339,106 $64,658 $65,712 $87,782 $27,728 $75,580 $30,909 $691,475 
Special Mention7,650 1,852 10,922 9,880 1,953 5,684 10,641 48,582 
Substandard4,002 6,181 3,584 1,443 816 3,331 2,321 21,678 
Doubtful— — — — — — — — 
Total commercial & industrial$350,758 $72,691 $80,218 $99,105 $30,497 $84,595 $43,871 $761,735 
Total commercial$494,491 $279,736 $247,726 $310,716 $204,823 $508,026 $276,090 $2,321,608 
September 30, 202020202019201820172016PriorRevolving LoansTotal
Real estate
Residential mortgage
Performing$103,964 $65,835 $102,061 $101,581 $76,188 $190,453 $2,389 $642,471 
Non–performing— 180 639 93 605 7,692 — 9,209 
Total residential mortgage$103,964 $66,015 $102,700 $101,674 $76,793 $198,145 $2,389 $651,680 
Residential construction
Performing$596 $— $— $— $— $— $22,944 $23,540 
Non–performing— — — — — — — — 
Total residential construction$596 $— $— $— $— $— $22,944 $23,540 
Mortgage warehouse
Performing$— $— $— $— $— $— $374,653 $374,653 
Non–performing— — — — — — — — 
Total mortgage warehouse$— $— $— $— $— $— $374,653 $374,653 
Total real estate$104,560 $66,015 $102,700 $101,674 $76,793 $198,145 $399,986 $1,049,873 

September 30, 202020202019201820172016PriorRevolving LoansTotal
Consumer
Direct installment
Performing$10,115 $11,016 $6,517 $6,594 $2,558 $2,191 $35 $39,026 
Non–performing— — — 11 4 7 1 23 
Total direct installment$10,115 $11,016 $6,517 $6,605 $2,562 $2,198 $36 $39,049 
Indirect installment
Performing$105,780 $108,049 $84,773 $42,883 $10,393 $6,230 $— $358,108 
Non–performing— 146 377 408 92 168 — 1,191 
Total indirect installment$105,780 $108,195 $85,150 $43,291 $10,485 $6,398 $— $359,299 
Home equity
Performing$47,991 $46,114 $38,357 $30,295 $24,204 $65,933 $4,920 $257,814 
Non–performing— 9 61 78 50 1,100 1,424 2,722 
Total home equity$47,991 $46,123 $38,418 $30,373 $24,254 $67,033 $6,344 $260,536 
Total consumer$163,886 $165,334 $130,085 $80,269 $37,301 $75,629 $6,380 $658,884 
December 31, 2019
PassSpecial
Mention		SubstandardDoubtfulTotal
Commercial
Owner occupied real estate$492,386 $8,328 $18,863 $— $519,577 
Non–owner occupied real estate957,990 7,824 7,517 — 973,331 
Residential spec homes12,925 — — — 12,925 
Development & spec land35,815 — 139 — 35,954 
Commercial and industrial468,893 18,652 18,314 — 505,859 
Total commercial1,968,009 34,804 44,833 — 2,047,646 
Real estate
Residential mortgage741,136 — 9,883 — 751,019 
Residential construction19,686 — — — 19,686 
Mortgage warehouse150,293 — — — 150,293 
Total real estate911,115 — 9,883 — 920,998 
Consumer
Direct installment41,044 — 35 — 41,079 
Indirect installment347,289 — 1,369 — 348,658 
Home equity273,665 — 2,550 — 276,215 
Total consumer661,998 — 3,954 — 665,952 
Total$3,541,122 $34,804 $58,670 $— $3,634,596 
Percentage of total loans97.43 %0.96 %1.61 %0.00 %100.00 %