OTHER COMMITMENTS AND CONTINGENCIES (Tables)

9 Months Ended

Sep. 30, 2022

Schedule of financial instruments with off-balance sheet credit risk

	September 30,		December 31,
	2022		2021
	(in thousands)
Commitments to grant residential real estate loans-HarborOne Mortgage	$	122,378	$	142,781
Commitments to grant other loans		174,272		27,029
Unadvanced funds on home equity lines of credit		242,496		211,120
Unadvanced funds on revolving lines of credit		329,153		223,110
Unadvanced funds on construction loans		338,792		194,101

Schedule of activity in the ACL on unfunded commitments

			Second Mortgages		Residential
	One- to Four-		and Equity		Real Estate		Commercial		Commercial		Commercial
	Family		Lines of Credit		Construction		Real Estate		Construction		and Industrial		Consumer		Unallocated		Total
	(in thousands)
Balance at June 30, 2022	$	10,082	$	849	$	327	$	20,431	$	4,370	$	7,174	$	327	$	—	$	43,560
Charge-offs		—		—		—		(24)		—		(205)		(24)		—		(253)
Recoveries		2		15		—		7		—		1,021		7		—		1,052
Provision		834		(16)		(33)		741		99		(1,300)		(63)		—		262
Balance at September 30, 2022	$	10,918	$	848	$	294	$	21,155	$	4,469	$	6,690	$	247	$	—	$	44,621

			Second Mortgages		Residential
	One- to Four-		and Equity		Real Estate		Commercial		Commercial		Commercial
	Family		Lines of Credit		Construction		Real Estate		Construction		and Industrial		Consumer		Unallocated		Total
	(in thousands)
Balance at December 31, 2021	$	3,631	$	420	$	69	$	33,242	$	2,010	$	4,638	$	367	$	1,000	$	45,377
Adoption of Topic 326		5,198		391		185		(10,194)		1,698		2,288		123		(1,000)		(1,311)
Charge-offs		—		—		—		(2,810)		—		(246)		(55)		—		(3,111)
Recoveries		2		108		—		13		—		1,495		67		—		1,685
Provision		2,087		(71)		40		904		761		(1,485)		(255)		—		1,981
Balance at September 30, 2022	$	10,918	$	848	$	294	$	21,155	$	4,469	$	6,690	$	247	$	—	$	44,621

			Second Mortgages		Residential
	One- to Four-		and Equity		Real Estate		Commercial		Commercial		Commercial
	Family		Lines of Credit		Construction		Real Estate		Construction		and Industrial		Consumer		Unallocated		Total
	(in thousands)
Balance at June 30, 2021	$	4,708	$	603	$	123	$	32,991	$	1,937	$	8,059	$	853	$	1,999	$	51,273
Provision for loan losses		(1,667)		(270)		(72)		2,059		615		(815)		(478)		(999)		(1,627)
Charge-offs		—		—		—		(381)		—		(1,277)		(61)		—		(1,719)
Recoveries		1		7		—		1		—		18		34		—		61
Balance at September 30, 2021	$	3,042	$	340	$	51	$	34,670	$	2,552	$	5,985	$	348	$	1,000	$	47,988

			Second Mortgages		Residential
	One- to Four-		and Equity		Real Estate		Commercial		Commercial		Commercial
	Family		Lines of Credit		Construction		Real Estate		Construction		and Industrial		Consumer		Unallocated		Total
	(in thousands)
Balance at December 31, 2020	$	6,168	$	1,054	$	197	$	34,765	$	1,955	$	5,311	$	2,475	$	3,470	$	55,395
Provision for loan losses		(3,270)		(797)		(146)		293		597		2,101		(2,129)		(2,470)		(5,821)
Charge-offs		—		—		—		(393)		—		(1,463)		(147)		—		(2,003)
Recoveries		144		83		—		5		—		36		149		—		417
Balance at September 30, 2021	$	3,042	$	340	$	51	$	34,670	$	2,552	$	5,985	$	348	$	1,000	$	47,988

	Residential		Commercial		Commercial		Commercial
	Real Estate		Real Estate		Construction		and Industrial		Consumer		Unallocated		Total
	(in thousands)
December 31, 2021:
Loans:
Impaired loans	$	23,110	$	20,203	$	—	$	4,182	$	—			$	47,495
Non-impaired loans		1,194,870		1,679,674		136,563		417,426		131,705				3,560,238
Total loans	$	1,217,980	$	1,699,877	$	136,563	$	421,608	$	131,705			$	3,607,733
Allowance for loan losses:
Impaired loans	$	650	$	7,275	$	—	$	21	$	—	$	—	$	7,946
Non-impaired loans		3,470		25,967		2,010		4,617		367		1,000		37,431
Total allowance for loan losses	$	4,120	$	33,242	$	2,010	$	4,638	$	367	$	1,000	$	45,377

Unfunded Commitment

Schedule of activity in the ACL on unfunded commitments

	Residential		Commercial		Commercial		Commercial
	Real Estate		Real Estate		Construction		and Industrial		Consumer		Total
	(in thousands)
Balance at June 30, 2022	$	337	$	482	$	3,638	$	624	$	15	$	5,096
Provision		(7)		29		135		253		(4)		406
	$	330	$	511	$	3,773	$	877	$	11	$	5,502

The activity in the ACL on the unfunded commitments for the nine months ended September 30, 2022 is presented below:

	Residential		Commercial		Commercial		Commercial
	Real Estate		Real Estate		Construction		and Industrial		Consumer		Total
	(in thousands)
Balance at December 31, 2021	$	—	$	—	$	—	$	—	$	—	$	—
Adoption of Topic 326		318		380		2,561		658		14		3,931
Provision		12		131		1,212		219		(3)		1,571
	$	330	$	511	$	3,773	$	877	$	11	$	5,502