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Allowance For Loan Losses (Tables)
 12 Months Ended
Dec. 31, 2020
Receivables [Abstract]  
Schedule Of Allowance For Loan Loss By Portfolio Segment The following table summarizes the activity in the allowance for credit losses, by portfolio loan classification, for the years ended December 31, 2020, 2019 and 2018 (in thousands).  The allocation of a portion of the allowance in one portfolio segment does not preclude its availability to absorb losses in other portfolio segments.
Commercial and industrialCommercial real estateResidential real estateHome equityConsumerDDA overdraftsTotal
December 31, 2020
Allowance for loan loss
Beginning balance$2,059 $2,606 $3,448 $1,187 $975 $1,314 $11,589 
   Impact of adopting CECL1,715 3,254 2,139 (598)(810)60 5,760 
   Charge-offs(843)(1,113)(1,250)(420)(192)(2,345)(6,163)
   Recoveries91 525 184 136 238 1,467 2,641 
   Provision for (recovery of) credit
   losses
622 5,725 3,572 325 (48)526 10,722 
Ending balance
$3,644 $10,997 $8,093 $630 $163 $1,022 $24,549 
December 31, 2019
Allowance for loan loss
Beginning balance$4,060 $4,495 $4,116 $1,268 $319 $1,708 $15,966 
   Charge-offs(261)(1,358)(787)(294)(1,177)(2,777)(6,654)
   Recoveries764 624 369 — 265 1,505 3,527 
  (Recovery of) provision for credit
   losses
(2,504)(1,155)(250)213 1,568 878 (1,250)
Ending balance
$2,059 $2,606 $3,448 $1,187 $975 $1,314 $11,589 
December 31, 2018
Allowance for loan loss
Beginning balance$4,571 $6,183 $5,212 $1,138 $62 $1,670 $18,836 
   Charge-offs(733)(369)(682)(219)(769)(2,701)(5,473)
   Recoveries2,152 732 367 — 166 1,496 4,913 
  (Recovery of) provision for credit
   losses
(1,930)(2,051)(781)349 860 1,243 (2,310)
Ending balance
$4,060 $4,495 $4,116 $1,268 $319 $1,708 $15,966 
Financing Receivable, Nonaccrual
The following tables present the amortized cost basis of loans on non-accrual status and loans past due over 90 days still accruing as of December 31, 2020 (in thousands):
Non-accrual With NoNon-accrual WithLoans Past Due
Allowance forAllowance forOver 90 Days
Credit LossesCredit LossesStill Accruing
Commercial & Industrial$172 $596 $— 
   1-4 Family— 2,056 — 
   Hotels— 2,951 — 
   Multi-family— — — 
   Non Residential Non-Owner Occupied— 508 — 
   Non Residential Owner Occupied2,297 589 — 
Commercial Real Estate2,297 6,104 — 
Residential Real Estate21 2,947 — 
Home Equity— 95 — 
Consumer— — — 
Total$2,490 $9,742 $— 

The following table presents the Company's loans on non-accrual status and loans past due over 90 days still accruing as of December 31, 2019 (in thousands):
Loans Past Due
Over 90 Days
Non-accrualStill Accruing
Commercial and industrial$1,182 $184 
Commercial real estate6,384 — 
Residential real estate3,393 83 
Home equity531 — 
Consumer— — 
Total$11,490 $267 
Schedule Of Aging Analysis Of Accruing And Non-Accruing Loans The following presents the aging of the amortized cost basis in past-due loans as of December 31, 2020 and 2019 by class of loan (in thousands):
December 31, 2020
30-59
Past Due		60-89
Past Due		90+
Past Due		Total
Past Due		Current
Loans		Non-accrualTotal
Loans
Commercial and industrial$1,213 $27 $— $1,240 $370,981 $768 $372,989 
1-4 Family484 — — 484 107,272 2,056 109,812 
Hotels — — — — 291,513 2,951 294,464 
Multi-family— — — — 215,671 — 215,671 
Non Residential Non-Owner Occupied119 — — 119 640,724 508 641,351 
Non Residential Owner Occupied22 — — 22 210,576 2,886 213,484 
Commercial real estate625 — — 625 1,465,756 8,401 1,474,782 
Residential real estate5,177 816 — 5,993 1,578,733 2,968 1,587,694 
Home equity575 — — 575 135,799 95 136,469 
Consumer63 50 — 113 47,575 — 47,688 
Overdrafts334 7 — 341 2,156 — 2,497 
Total$7,987 $900 $— $8,887 $3,601,000 $12,232 $3,622,119 
December 31, 2019
30-59
Past Due		60-89
Past Due		90+
Past Due		Total
Past Due		Current
Loans		Non-accrualTotal
Loans
Commercial and industrial$243 $31 $184 $458 $306,375 $1,182 $308,015 
Commercial real estate1,514 66 — 1,580 1,451,773 6,384 1,459,737 
Residential real estate5,758 1,643 83 7,484 1,629,519 3,393 1,640,396 
Home equity840 116 — 956 147,441 531 148,928 
Consumer156 32 — 188 54,075 — 54,263 
Overdrafts644 86 — 730 4,030 — 4,760 
Total$9,155 $1,974 $267 $11,396 $3,593,213 $11,490 $3,616,099 
Schedule Of Impaired Loans
The following table presents the amortized cost basis of individually evaluated impaired collateral-dependent loans as of December 31, 2020 (in thousands). Changes in the fair value of the collateral for collateral-dependent loans are reported as credit loss expense or a reversal of credit loss expense in the period of change.
Secured by
Real EstateEquipment
Commercial and industrial$173 $— 
   1-4 Family— N/A
   Hotels2,837 N/A
   Multi-family— N/A
   Non Residential Non-Owner Occupied— N/A
   Non Residential Owner Occupied2,296 N/A
Commercial real estate5,133 N/A
Total$5,306 N/A
The following table presents the Company’s individually evaluated impaired loans, by class (in thousands) as of December 31, 2019.
December 31, 2019
Unpaid
RecordedPrincipalRelated
InvestmentBalanceAllowance
With no related allowance recorded:
Commercial and industrial$501 $501 $— 
Commercial real estate3,546 3,572 — 
Total$4,047 $4,073 $— 
With an allowance recorded:
Commercial and industrial$— $— $— 
Commercial real estate2,644 2,644 87 
Total$2,644 $2,644 $87 

    The following table presents information related to the average recorded investment and interest income recognized on the Company's impaired loans, by class (in thousands), for the years ended December 31, 2019 and 2018.
December 31, 2019December 31, 2018
AverageInterestAverageInterest
RecordedIncomeRecordedIncome
InvestmentRecognizedInvestmentRecognized
With no related allowance recorded:
Commercial and industrial$578 $— $845 $— 
Commercial real estate4,388 41 4,623 39 
Total$4,966 $41 $5,468 $39 
With an allowance recorded:
Commercial and industrial$— $— $— $— 
Commercial real estate4,261 162 5,043 220 
Total$4,261 $162 $5,043 $220 

If the Company's non-accrual and impaired loans had been current in accordance with their original terms, less than $0.2 million of interest income would have been recognized during the years ended December 31, 2019 and 2018.  There were no commitments to provide additional funds on non-accrual or impaired loans at December 31, 2020.
Schedule Of Troubled Debt Restructurings
The following tables set forth the Company’s TDRs (in thousands):
December 31, 2020December 31, 2019
Commercial and industrial$— $— 
1-4 Family121 N/R
Hotels2,634 N/R
Multi-family1,883 N/R
Non Residential Non-Owner Occupied— N/R
Non Residential Owner Occupied— N/R
Commercial real estate4,638 4,973 
Residential real estate19,226 21,029 
Home equity2,001 3,628 
Consumer277 — 
   Total TDRs$26,142 $29,630 
N/R = Not reported. Results for reporting periods beginning after January 1, 2020 are presented under ASC 326, while prior period amounts continue to be reported in accordance with previously applicable GAAP.

The Company has allocated $1.6 million and $0.8 million of the allowance for credit losses for these loans as of December 31, 2020 and December 31, 2019, respectively. As of December 31, 2020, the Company has not committed to lend any additional in relation to these loans.

The Company had one TDR that subsequently defaulted in 2019. The loan balance was approximately $3.0 million and the subsequent default resulted in a charge-off of $0.7 million and the remaining balance was transferred to OREO during 2019. The Company has had no significant TDRs that subsequently defaulted in 2020.
The following table presents loans by class, modified as TDRs, that occurred during the years ended December 31, 2020, 2019 and 2018, respectively (dollars in thousands):
New TDRsNew TDRsNew TDRs
For the year endedFor the year endedFor the year ended
December 31, 2020December 31, 2019December 31, 2018
PrePostPrePostPrePost
ModificationModificationModificationModificationModificationModification
OutstandingOutstandingOutstandingOutstandingOutstandingOutstanding
Number ofRecordedRecordedNumber ofRecordedRecordedNumber ofRecordedRecorded
ContractsInvestmentInvestmentContractsInvestmentInvestmentContractsInvestmentInvestment
Commercial and industrial— $— $— — $— $— — $— $— 
1-4 Family— — — N/RN/RN/RN/RN/RN/R
Hotels— — — N/RN/RN/RN/RN/RN/R
Multi-family— — — N/RN/RN/RN/RN/RN/R
Non Owner Non-Owner Occupied— — — N/RN/RN/RN/RN/RN/R
Non Owner Owner Occupied— — — N/RN/RN/RN/RN/RN/R
Commercial real estate— — — — — — — — — 
Residential real estate29 2,724 2,720 31 2,531 2,531 33 2,326 2,326 
Home equity3 94 94 10 967 967 10 274 274 
Consumer— — — — — — — — — 
Total32 $2,818 $2,814 41 $3,498 $3,498 43 $2,600 $2,600 
N/R = Not reported. Results for reporting periods beginning after January 1, 2020 are presented under ASC 326, while prior period amounts continue to be reported in accordance with previously applicable GAAP.

    The TDRs above increased the allowance for credit losses by less than $0.1 million for each of the years ended of December 31, 2020, 2019 and 2018 and resulted in charge-offs of less than $0.2 million during those same time periods.

Most TDRs above are reported due to filing Chapter 7 banktruptcy. Regulatory guidance requires that loans be accounted for as collateral-dependent loans when borrowers have filed Chapter 7 bankruptcy, the debt has been discharged by the bankruptcy court and the borrower has not reaffirmed the debt. The filing of bankruptcy is deemed to be evidence that the borrower is in financial difficulty and the discharge of debt by the bankruptcy court is deemed to be a concession granted to the borrower.

COVID-19 Pandemic

In March of 2020, in response to the COVID-19 pandemic, regulatory guidance was issued that clarified the accounting for loan modifications. Modifications of loan terms do not automatically result in a TDR. Short-term modifications made on a good faith basis in response to COVID-19 to borrowers who were current prior to any relief are not TDRs. This includes short-term (e.g., six months) modifications such as payment deferrals, fee waivers, extension of repayment terms, or other delays that are insignificant. Borrowers considered current are those that are less than 30 days past due on their contractual payments at the time the modification program was implemented. In addition, modifications or deferrals pursuant to the CARES Act do not represent TDRs. However, these deferrals do not absolve the company from performing its normal risk rating and therefore a loan could be current and have a less than satisfactory risk rating.

During the year ended December 31, 2020, the Company granted deferrals of approximately $135 million to its mortgage customers. These deferral arrangements ranged from 30 days to 90 days. As of December 31, 2020, approximately $9 million of these loans were still deferring, while approximately $126 million have resumed making their normal loan payment. As of December 30, 2020, approximately $4 million of these deferrals were previously and currently considered TDRs due to Chapter 7 bankruptcies.
During the year ended December 31, 2020, the Company granted deferrals of approximately $455 million to its commercial customers. These deferral arrangements ranged from one month to six months. As of December 31, 2020, approximately $99 million of these loans were still deferring (including $88 million for hotel and lodging related loans), while approximately $356 million have resumed making their normal loan payment.
Schedule Of Credit Quality Indicators
Based on the most recent analysis performed, the risk category of loans by class of loans at December 31, 2020 is as follows (in thousands):
Revolving
Term LoansLoans
Amortized Cost Basis by Origination Year and Risk LevelAmortized
20202019201820172016PriorCost BasisTotal
Commercial and industrial
Pass$123,920 $51,972 $59,152 $30,440 $16,673 $6,942 $75,018 $364,117 
Special mention72 27 13 47 — 433 508 1,100 
Substandard783 1,553 918 589 268 1,733 1,928 7,772 
Total$124,775 $53,552 $60,083 $31,076 $16,941 $9,108 $77,454 $372,989 
Commercial real estate -
Total
Pass$312,363 $296,876 $179,038 $142,678 $147,772 $280,107 $25,560 $1,384,394 
Special mention442 5,288 1,196 127 159 3,370 — 10,582 
Substandard1,159 22,224 1,855 13,734 9,574 30,938 322 79,806 
Total$313,964 $324,388 $182,089 $156,539 $157,505 $314,415 $25,882 $1,474,782 
Commercial real estate -
1-4 Family
Pass$19,970 $17,540 $8,217 $7,444 $6,158 $33,075 $10,274 $102,678 
Special mention192 — — — 159 753 — 1,104 
Substandard119 343 — 863 102 4,603 — 6,030 
Total$20,281 $17,883 $8,217 $8,307 $6,419 $38,431 $10,274 $109,812 
Commercial real estate -
Hotels
Pass$23,886 $95,269 $26,206 $42,593 $21,490 $43,686 $— $253,130 
Substandard343 15,412 — 6,750 4,465 14,364 — 41,334 
Total$24,229 $110,681 $26,206 $49,343 $25,955 $58,050 $— $294,464 
Commercial real estate -
Multi-family
Pass$81,127 $56,371 $2,688 $20,730 $23,873 $27,009 $1,363 $213,161 
Special mention— 1,883 551 — — — — 2,434 
Substandard— — — — — 76 — 76 
Total$81,127 $58,254 $3,239 $20,730 $23,873 $27,085 $1,363 $215,671 
Revolving
Term LoansLoans
Amortized Cost Basis by Origination Year and Risk LevelAmortized
20202019201820172016PriorCost BasisTotal
Commercial real estate -
Non Residential Non-Owner Occupied
Pass$155,937 $101,011 $115,524 $51,329 $76,219 $125,349 $8,825 $634,194 
Special mention16 504 592 37 — 147 — 1,296 
Substandard580 1,385 1,159 52 1,187 1,338 160 5,861 
Total$156,533 $102,900 $117,275 $51,418 $77,406 $126,834 $8,985 $641,351 
Commercial real estate -
Non Residential Owner Occupied
Pass$31,443 $26,685 $26,403 $20,582 $20,032 $50,988 $5,098 $181,231 
Special mention234 2,901 53 90 — 2,470 — 5,748 
Substandard117 5,084 696 6,069 3,820 10,557 162 26,505 
Total$31,794 $34,670 $27,152 $26,741 $23,852 $64,015 $5,260 $213,484 
Residential real estate
Performing$407,135 $233,709 $176,523 $134,425 $102,828 $416,473 $113,633 $1,584,726 
Non-performing— — — 164 41 1,184 1,579 2,968 
Total$407,135 $233,709 $176,523 $134,589 $102,869 $417,657 $115,212 $1,587,694 
Home equity
Performing$9,038 $6,241 $5,375 $2,126 $1,309 $11,573 $100,712 $136,374 
Non-performing— — — — — — 95 95 
Total$9,038 $6,241 $5,375 $2,126 $1,309 $11,573 $100,807 $136,469 
Consumer
Performing$15,342 $14,977 $9,229 $3,154 $1,688 $1,422 $1,876 $47,688 
Non-performing— — — — — — — — 
Total$15,342 $14,977 $9,229 $3,154 $1,688 $1,422 $1,876 $47,688 
The following table presents the Company's commercial loans by credit quality indicators, by portfolio loan classification (in thousands), as of December 31, 2019:
Commercial and industrialCommercial real estateTotal
Pass$276,847 $1,408,644 $1,685,491 
Special mention2,472 13,838 16,310 
Substandard28,696 37,255 65,951 
Doubtful— — — 
Total$308,015 $1,459,737 $1,767,752 

The following table presents the Company's non-commercial loans by payment performance, by portfolio loan classification (in thousands), as of December 31, 2019:

PerformingNon-PerformingTotal
Residential real estate$1,636,920 $3,476 $1,640,396 
Home equity148,397 531 148,928 
Consumer54,263 — 54,263 
DDA overdrafts4,760 — 4,760 
Total$1,844,340 $4,007 $1,848,347