v3.26.1
NET LOANS RECEIVABLE (Tables)
3 Months Ended
Mar. 31, 2026
NET LOANS RECEIVABLE  
Schedule of net loans receivable

A summary of net loans receivable is as follows (dollars in thousands):

  ​ ​ ​

March 31, 2026

  ​ ​ ​

December 31, 2025

Commercial:

 

  ​

 

  ​

Real estate

$

457,908

$

466,449

Commercial and industrial

 

130,267

 

124,895

Construction

 

201,366

 

169,724

Total commercial

 

789,541

 

761,068

Residential mortgages

 

820,775

 

793,657

Home equity loans and lines

 

97,492

 

97,629

Consumer

 

19,162

 

19,206

 

1,726,970

 

1,671,560

Allowance for credit losses

 

(26,012)

 

(25,305)

Net loans receivable

$

1,700,958

$

1,646,255

Schedule of activity in allowance for credit losses by portfolio segment

The following tables present the activity in the allowance for credit losses by portfolio segment (dollars in thousands):

 

For the Three Months Ended March 31, 2026

Beginning

Ending

  ​ ​ ​

Balance

  ​ ​ ​

Provisions

  ​ ​ ​

Charge-offs

  ​ ​ ​

Recoveries

  ​ ​ ​

Balance

Commercial

$

14,709

460

$

(70)

$

33

$

15,132

Residential mortgages

8,837

291

3

9,131

Home equity loans and lines of credit

1,154

(1)

1,153

Consumer

 

605

(1)

 

(13)

 

5

 

596

Allowance for credit losses - loans

 

25,305

 

749

 

(83)

 

41

 

26,012

Allowance for credit losses - off-balance sheet credit exposures

 

2,003

 

(3)

 

 

 

2,000

Total

$

27,308

$

746

$

(83)

$

41

$

28,012

 

For the Three Months Ended March 31, 2025

Beginning

Ending

  ​ ​ ​

Balance

  ​ ​ ​

Provisions

  ​ ​ ​

Charge-offs

  ​ ​ ​

Recoveries

  ​ ​ ​

Balance

Commercial

$

12,067

568

$

$

6

$

12,641

Residential mortgages

7,930

321

(4)

29

8,276

Home equity loans and lines of credit

1,185

(8)

(23)

1,154

Consumer

 

572

190

 

(29)

 

6

 

739

Allowance for credit losses - loans

 

21,754

 

1,071

 

(56)

 

41

 

22,810

Allowance for credit losses - off-balance sheet credit exposures

 

2,190

 

(330)

 

 

 

1,860

Total

$

23,944

$

741

$

(56)

$

41

$

24,670

Schedule of balance in allowance for credit losses and recorded investment

 

For the Three Months Ended March 31, 2025

Beginning

Ending

  ​ ​ ​

Balance

  ​ ​ ​

Provisions

  ​ ​ ​

Charge-offs

  ​ ​ ​

Recoveries

  ​ ​ ​

Balance

Commercial

$

12,067

568

$

$

6

$

12,641

Residential mortgages

7,930

321

(4)

29

8,276

Home equity loans and lines of credit

1,185

(8)

(23)

1,154

Consumer

 

572

190

 

(29)

 

6

 

739

Allowance for credit losses - loans

 

21,754

 

1,071

 

(56)

 

41

 

22,810

Allowance for credit losses - off-balance sheet credit exposures

 

2,190

 

(330)

 

 

 

1,860

Total

$

23,944

$

741

$

(56)

$

41

$

24,670

Schedule of recorded investment in nonaccrual and loans past due over 90 days still on accrual

The following tables present the recorded investment in nonaccrual and loans past due over 90 days still on accrual by class of loans (dollars in thousands):

 

March 31, 2026

  ​ ​ ​

  ​ ​ ​

Nonaccrual

  ​ ​ ​

Past Due

  ​ ​ ​

 

Loans With

 

90 Days

 

 

No Related

 

Still on 

 

Recognized

Nonaccrual

 

Allowance

 

Accrual

 

Interest Income

Commercial:

 

  ​

 

  ​

 

  ​

 

  ​

Real estate

$

3,433

$

2,592

$

1

$

Commercial and industrial

 

1

 

 

 

Construction

 

 

 

 

Residential mortgages

 

4,311

 

1,101

 

 

Home equity loans and lines

 

1,162

 

 

 

Consumer

 

 

 

 

$

8,907

$

3,693

$

1

$

 

December 31, 2025

  ​ ​ ​

  ​ ​ ​

Nonaccrual

  ​ ​ ​

Past Due

  ​ ​ ​

 

Loans With

 

90 Days

 

 

No Related

 

Still on 

 

Recognized

Nonaccrual

 

Allowance

 

Accrual

 

Interest Income

Commercial:

 

  ​

 

  ​

 

  ​

 

  ​

Real estate

$

6,074

$

5,231

$

6

$

Commercial and industrial

 

3

 

 

 

Construction

 

 

 

 

Residential mortgages

 

3,860

 

521

 

 

Home equity loans and lines

 

1,307

 

 

 

Consumer

 

 

 

 

$

11,244

$

5,752

$

6

$

Schedule of loans considered collateral dependent

The following tables present the amortized cost basis of collateral-dependent loans by class of loans (dollars in thousands):

 

March 31, 2026

Amortized Cost

 

Collateral Type

Commercial:

 

  ​

 

  ​

Real estate

$

3,433

Commercial real estate property

Commercial and industrial

 

Construction

 

Residential mortgages

 

1,101

Residential real estate property

Home equity loans and lines

 

Consumer

 

$

4,534

 

December 31, 2025

Amortized Cost

 

Collateral Type

Commercial:

 

  ​

 

  ​

Real estate

$

6,074

Commercial real estate property

Commercial and industrial

 

Construction

 

Residential mortgages

 

521

Residential real estate property

Home equity loans and lines

 

Consumer

 

$

6,595

Schedule of aging of recorded investment

The following tables present the aging of the recorded investment in loans by class of loans (dollars in thousands):

 

March 31, 2026

 

30 - 59

 

60 - 89

 

90 or more

 

Days

 

Days

 

Days

 

Total

 

Loans Not

  ​ ​ ​

Past Due

  ​ ​ ​

Past Due

  ​ ​ ​

Past Due

  ​ ​ ​

Past Due

  ​ ​ ​

Past Due

  ​ ​ ​

Total

Commercial:

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

Real estate

$

2

$

$

3,434

$

3,436

$

454,472

$

457,908

Commercial and industrial

 

670

 

19

 

 

689

 

129,578

 

130,267

Construction

 

1,000

 

 

 

1,000

 

200,366

 

201,366

Residential mortgages

 

1,657

 

1,219

 

99

 

2,975

 

817,800

 

820,775

Home equity loans and lines

 

1,018

 

125

 

33

 

1,176

 

96,316

 

97,492

Consumer

 

18

 

40

 

 

58

 

19,104

 

19,162

Total

$

4,365

$

1,403

$

3,566

$

9,334

$

1,717,636

$

1,726,970

 

December 31, 2025

 

30 - 59

 

60 - 89

90 or more

 

Days

 

Days

 

Days

 

Total

 

Loans Not

  ​ ​ ​

Past Due

  ​ ​ ​

Past Due

  ​ ​ ​

Past Due

  ​ ​ ​

Past Due

  ​ ​ ​

Past Due

  ​ ​ ​

Total

Commercial:

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

Real estate

$

1

$

3

$

6,080

$

6,084

$

460,365

$

466,449

Commercial and industrial

 

23

 

 

 

23

 

124,872

 

124,895

Construction

 

 

 

 

 

169,724

 

169,724

Residential mortgages

 

 

2,322

 

471

 

2,793

 

790,864

 

793,657

Home equity loans and lines

 

660

 

216

 

392

 

1,268

 

96,361

 

97,629

Consumer

 

2,585

 

 

 

2,585

 

16,621

 

19,206

Total

$

3,269

$

2,541

$

6,943

$

12,753

$

1,658,807

$

1,671,560

Schedule of loans by risk category

The following table presents loans summarized by segment and class, and the risk category (dollars in thousands):

Term Loans Amortized Cost Basis by Origination Year

 

Revolving

 

Revolving

 

2024

Loans

 

Loans

Transition

Amortized

Converted

March 31, 2026

2026

2025

Period

2024

2023

Prior

Cost Basis

to Term

Total

Commercial real estate

 Risk Rating

Pass

$

13,196

$

56,591

$

13,855

$

49,652

$

40,031

$

273,729

$

836

$

$

447,890

Special mention

447

712

1,159

Substandard

222

7,345

451

8,018

Doubtful

841

841

Total commercial real estate

$

13,196

$

56,591

$

13,855

$

49,652

$

40,700

$

282,627

$

1,287

$

$

457,908

Current period gross charge-offs

$

$

$

$

$

$

$

$

$

Commercial and industrial

 Risk Rating

Pass

$

1,323

$

29,328

$

8,677

$

10,947

$

3,214

$

9,258

$

63,939

$

$

126,686

Special mention

Substandard

3,496

16

3,512

Doubtful

69

69

Total commercial and industrial

$

1,323

$

29,328

$

8,677

$

10,947

$

3,214

$

12,823

$

63,955

$

$

130,267

Current period gross charge-offs

$

$

$

$

70

$

$

$

$

$

70

Commercial construction

 Risk Rating

Pass

$

18,629

$

41,735

$

54,478

$

48,375

$

5,113

$

33,036

$

$

$

201,366

Special mention

Substandard

Doubtful

Total commercial construction

$

18,629

$

41,735

$

54,478

$

48,375

$

5,113

$

33,036

$

$

$

201,366

Current period gross charge-offs

$

$

$

$

$

$

$

$

$

Residential mortgages

Performing

$

11,861

$

176,809

$

86,737

$

165,023

$

176,029

$

199,889

$

116

$

$

816,464

Non-performing

493

1,663

2,155

4,311

Total residential mortgages

$

11,861

$

176,809

$

86,737

$

165,516

$

177,692

$

202,044

$

116

$

$

820,775

Current period gross charge-offs

$

$

$

$

$

$

$

$

$

Home equity loans and lines of credit

Performing

$

211

$

2,755

$

2,172

$

4,686

$

4,960

$

21,189

$

57,868

$

2,489

$

96,330

Non-performing

126

1,036

1,162

Total home equity loans and lines of credit

$

211

$

2,755

$

2,172

$

4,686

$

4,960

$

21,315

$

58,904

$

2,489

$

97,492

Current period gross charge-offs

$

$

$

$

$

$

$

$

$

Consumer

Performing

$

261

$

1,582

$

4,036

$

3,106

$

246

$

2,883

$

7,048

$

$

19,162

Non-performing

Total consumer

$

261

$

1,582

$

4,036

$

3,106

$

246

$

2,883

$

7,048

$

$

19,162

Current period gross charge-offs

$

13

$

$

$

$

$

$

$

$

13

Term Loans Amortized Cost Basis by Origination Year

 

Revolving

 

Revolving

 

2024

Loans

 

Loans

Transition

Amortized

Converted

December 31, 2025

2025

Period

2024

2023

2022

Prior

Cost Basis

to Term

Total

Commercial real estate

 Risk Rating

Pass

$

58,001

$

13,931

$

49,810

$

43,497

$

53,003

$

221,781

$

804

$

$

440,827

Special mention

451

5,571

6,022

Substandard

224

2,072

15,442

1,018

18,756

Doubtful

844

844

Total commercial real estate

$

58,001

$

13,931

$

49,810

$

44,172

$

55,075

$

243,638

$

1,822

$

$

466,449

Current period gross charge-offs

$

$

$

$

$

69

$

$

$

$

69

Commercial and industrial

 Risk Rating

Pass

$

31,169

$

9,030

$

12,433

$

3,588

$

2,533

$

7,307

$

55,233

$

$

121,293

Special mention

1,382

1,382

Substandard

12

2,130

3

2,145

Doubtful

75

75

Total commercial and industrial

$

31,169

$

9,030

$

12,433

$

3,588

$

2,545

$

10,894

$

55,236

$

$

124,895

Current period gross charge-offs

$

$

$

$

$

$

27

$

$

$

27

Commercial construction

 Risk Rating

Pass

$

34,766

$

49,481

$

46,500

$

5,237

$

18,007

$

15,733

$

$

$

169,724

Special mention

Substandard

Doubtful

Total commercial construction

$

34,766

$

49,481

$

46,500

$

5,237

$

18,007

$

15,733

$

$

$

169,724

Current period gross charge-offs

$

$

$

$

$

$

$

$

$

Residential mortgages

Performing

$

144,861

$

88,510

$

172,024

$

179,426

$

38,112

$

166,745

$

119

$

$

789,797

Non-performing

495

1,104

483

1,778

3,860

Total residential mortgages

$

144,861

$

88,510

$

172,519

$

180,530

$

38,595

$

168,523

$

119

$

$

793,657

Current period gross charge-offs

$

$

$

$

4

$

$

$

$

$

4

Home equity loans and lines of credit

Performing

$

2,791

$

2,214

$

5,178

$

5,141

$

8,088

$

14,306

$

56,032

$

2,572

$

96,322

Non-performing

135

1,172

1,307

Total home equity loans and lines of credit

$

2,791

$

2,214

$

5,178

$

5,141

$

8,088

$

14,441

$

57,204

$

2,572

$

97,629

Current period gross charge-offs

$

$

$

$

$

$

23

$

$

$

23

Consumer

Performing

$

1,595

$

4,265

$

3,317

$

303

$

25

$

2,910

$

6,791

$

$

19,206

Non-performing

Total consumer

$

1,595

$

4,265

$

3,317

$

303

$

25

$

2,910

$

6,791

$

$

19,206

Current period gross charge-offs

$

98

$

$

$

6

$

4

$

1

$

$

$

109