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Loans and Allowance for Loan Losses (Tables)
 9 Months Ended
Sep. 30, 2019
Loans and Allowance for Loan Losses [Abstract]  
Recorded Investment in Loans by Loan Class The following table presents the recorded investment in loans by loan class: 

 
  
September 30, 2019
  
(dollars in thousands)
  
New York and
other states*
    
Florida
    
Total
  
Commercial:
                  
Commercial real estate
  
$
158,766
      
14,501
      
173,267
  
Other
    
18,912
      
264
      
19,176
  
Real estate mortgage - 1 to 4 family:
                        
First mortgages
    
2,505,524
      
913,383
      
3,418,907
  
Home equity loans
    
71,260
      
18,480
      
89,740
  
Home equity lines of credit
    
228,176
      
45,350
      
273,526
  
Installment
    
8,557
      
2,146
      
10,703
  
Total loans, net
  
$
2,991,195
    
$
994,124
      
3,985,319
  
Less: Allowance for loan losses
                    
44,329
  
Net loans
                  
$
3,940,990
  

 
  
December 31, 2018
  
(dollars in thousands)
  
New York and
other states*
    
Florida
    
Total
  
Commercial:
                  
Commercial real estate
  
$
156,278
      
15,275
      
171,553
  
Other
    
24,330
      
263
      
24,593
  
Real estate mortgage - 1 to 4 family:
                        
First mortgages
    
2,442,711
      
845,166
      
3,287,877
  
Home equity loans
    
71,523
      
17,308
      
88,831
  
Home equity lines of credit
    
243,765
      
45,775
      
289,540
  
Installment
    
9,462
      
2,240
      
11,702
  
Total loans, net
  
$
2,948,069
      
926,027
      
3,874,096
  
Less: Allowance for loan losses
                    
44,766
  
Net loans
                  
$
3,829,330
  

* Includes New York, New Jersey, Vermont and Massachusetts.
Recorded Investment in Non-Accrual Loans by Loan Class The following tables present the recorded investment in non-accrual loans by loan class:


 
September 30, 2019
  
(dollars in thousands)
  
New York and
other states*
    
Florida
    
Total
  
Loans in non-accrual status:
                  
Commercial:
                  
Commercial real estate
  
$
852
      
-
      
852
  
Other
    
36
      
-
      
36
  
Real estate mortgage - 1 to 4 family:
                        
First mortgages
    
14,815
      
1,680
      
16,495
  
Home equity loans
    
337
      
-
      
337
  
Home equity lines of credit
    
3,123
      
129
      
3,252
  
Installment
    
13
      
-
      
13
  
Total non-accrual loans
    
19,176
      
1,809
      
20,985
  
Restructured real estate mortgages - 1 to 4 family
    
30
      
-
      
30
  
Total nonperforming loans
  
$
19,206
      
1,809
      
21,015
  


 
December 31, 2018
  
(dollars in thousands)
  
New York and
other states*
    
Florida
    
Total
  
Loans in non-accrual status:
                  
Commercial:
                  
Commercial real estate
  
$
639
      
-
      
639
  
Other
    
6
      
-
      
6
  
Real estate mortgage - 1 to 4 family:
                        
First mortgages
    
18,202
      
1,812
      
20,014
  
Home equity loans
    
247
      
-
      
247
  
Home equity lines of credit
    
3,924
      
103
      
4,027
  
Installment
    
4
      
15
      
19
  
Total non-accrual loans
    
23,022
      
1,930
      
24,952
  
Restructured real estate mortgages - 1 to 4 family
    
34
      
-
      
34
  
Total nonperforming loans
  
$
23,056
      
1,930
      
24,986
  

* Includes New York, New Jersey, Vermont and Massachusetts.
Aging of Recorded Investment in Past Due Loans by Loan Class and by Region The following tables present the aging of the recorded investment in past due loans by loan class and by region as of September 30, 2019 and December 31, 2018:


 
September 30, 2019
  
New York and other states*:
                                    
(dollars in thousands)
  
30-59
Days
Past Due
    
60-89
Days
Past Due
    
90 +
Days
Past Due
    
Total
30+ days
Past Due
    
Current
    
Total
Loans
  
                                     
Commercial:
                                    
Commercial real estate
  
$
203
      
-
      
731
      
934
      
157,832
      
158,766
  
Other
    
-
      
-
      
33
      
33
      
18,879
      
18,912
  
Real estate mortgage - 1 to 4 family:
                                                
First mortgages
    
2,750
      
1,027
      
10,144
      
13,921
      
2,491,603
      
2,505,524
  
Home equity loans
    
175
      
-
      
250
      
425
      
70,835
      
71,260
  
Home equity lines of credit
    
459
      
203
      
1,686
      
2,348
      
225,828
      
228,176
  
Installment
    
3
      
59
      
10
      
72
      
8,485
      
8,557
  
                                                 
Total
  
$
3,590
      
1,289
      
12,854
      
17,733
      
2,973,462
      
2,991,195
  

Florida:
                                    
(dollars in thousands)
  
30-59
Days
Past Due
    
60-89
Days
Past Due
    
90 +
Days
Past Due
    
Total
30+ days
Past Due
    
Current
    
Total
Loans
  
                                     
Commercial:
                                    
Commercial real estate
  
$
-
      
-
      
-
      
-
      
14,501
      
14,501
  
Other
    
-
      
-
      
-
      
-
      
264
      
264
  
Real estate mortgage - 1 to 4 family:
                                                
First mortgages
    
842
      
201
      
1,292
      
2,335
      
911,048
      
913,383
  
Home equity loans
    
-
      
49
      
-
      
49
      
18,431
      
18,480
  
Home equity lines of credit
    
133
      
-
      
80
      
213
      
45,137
      
45,350
  
Installment
    
-
      
1
      
-
      
1
      
2,145
      
2,146
  
                                                 
Total
  
$
975
      
251
      
1,372
      
2,598
      
991,526
      
994,124
  

Total:
                                    
(dollars in thousands)
  
30-59
Days
Past Due
    
60-89
Days
Past Due
    
90 +
Days
Past Due
    
Total
30+ days
Past Due
    
Current
    
Total
Loans
  
                                     
Commercial:
                                    
Commercial real estate
  
$
203
      
-
      
731
      
934
      
172,333
      
173,267
  
Other
    
-
      
-
      
33
      
33
      
19,143
      
19,176
  
Real estate mortgage - 1 to 4 family:
                                                
First mortgages
    
3,592
      
1,228
      
11,436
      
16,256
      
3,402,651
      
3,418,907
  
Home equity loans
    
175
      
49
      
250
      
474
      
89,266
      
89,740
  
Home equity lines of credit
    
592
      
203
      
1,766
      
2,561
      
270,965
      
273,526
  
Installment
    
3
      
60
      
10
      
73
      
10,630
      
10,703
  
                                                 
Total
  
$
4,565
      
1,540
      
14,226
      
20,331
      
3,964,988
      
3,985,319
  

* Includes New York, New Jersey, Vermont and Massachusetts.



  
December 31, 2018
  
New York and other states*:
                                    
(dollars in thousands)
  
30-59
Days
Past Due
    
60-89
Days
Past Due
    
90 +
Days
Past Due
    
Total
30+ days
Past Due
    
Current
    
Total
Loans
  
                                     
Commercial:
                                    
Commercial real estate
  
$
198
      
-
      
370
      
568
      
155,710
      
156,278
  
Other
    
-
      
-
      
-
      
-
      
24,330
      
24,330
  
Real estate mortgage - 1 to 4 family:
                                                
First mortgages
    
3,276
      
898
      
13,267
      
17,441
      
2,425,270
      
2,442,711
  
Home equity loans
    
158
      
94
      
212
      
464
      
71,059
      
71,523
  
Home equity lines of credit
    
963
      
348
      
1,691
      
3,002
      
240,763
      
243,765
  
Installment
    
44
      
29
      
2
      
75
      
9,387
      
9,462
  
                                                 
Total
  
$
4,639
      
1,369
      
15,542
      
21,550
      
2,926,519
      
2,948,069
  

Florida:
                                    
(dollars in thousands)
  
30-59
Days
Past Due
    
60-89
Days
Past Due
    
90 +
Days
Past Due
    
Total
30+ days
Past Due
    
Current
    
Total
Loans
  
                                     
Commercial:
                                    
Commercial real estate
  
$
-
      
-
      
-
      
-
      
15,275
      
15,275
  
Other
    
-
      
-
      
-
      
-
      
263
      
263
  
Real estate mortgage - 1 to 4 family:
                                                
First mortgages
    
417
      
407
      
721
      
1,545
      
843,621
      
845,166
  
Home equity loans
    
50
      
-
      
-
      
50
      
17,258
      
17,308
  
Home equity lines of credit
    
40
      
-
      
50
      
90
      
45,685
      
45,775
  
Installment
    
12
      
7
      
15
      
34
      
2,206
      
2,240
  
                                                 
Total
  
$
519
      
414
      
786
      
1,719
      
924,308
      
926,027
  

Total:
                                    
(dollars in thousands)
  
30-59
Days
Past Due
    
60-89
Days
Past Due
    
90 +
Days
Past Due
    
Total
30+ days
Past Due
    
Current
    
Total
Loans
  
                                     
Commercial:
                                    
Commercial real estate
  
$
198
      
-
      
370
      
568
      
170,985
      
171,553
  
Other
    
-
      
-
      
-
      
-
      
24,593
      
24,593
  
Real estate mortgage - 1 to 4 family:
                                                
First mortgages
    
3,693
      
1,305
      
13,988
      
18,986
      
3,268,891
      
3,287,877
  
Home equity loans
    
208
      
94
      
212
      
514
      
88,317
      
88,831
  
Home equity lines of credit
    
1,003
      
348
      
1,741
      
3,092
      
286,448
      
289,540
  
Installment
    
56
      
36
      
17
      
109
      
11,593
      
11,702
  
                                                 
Total
  
$
5,158
      
1,783
      
16,328
      
23,269
      
3,850,827
      
3,874,096
  

* Includes New York, New Jersey, Vermont and Massachusetts.
Activity in Allowance For Loan Losses by Portfolio Segment Activity in the allowance for loan losses by portfolio segment is summarized as follows:


 
For the three months ended September 30, 2019
  
(dollars in thousands)
  
Commercial
    
Real Estate
Mortgage-
1 to 4 Family
    
Installment
    
Total
  
Balance at beginning of period
  
$
3,913
      
39,963
      
489
      
44,365
  
Loans charged off:
                                
New York and other states*
    
13
      
147
      
16
      
176
  
Florida
    
-
      
-
      
16
      
16
  
Total loan chargeoffs
    
13
      
147
      
32
      
192
  
                                 
Recoveries of loans previously charged off:
                                
New York and other states*
    
41
      
108
      
7
      
156
  
Florida
    
-
      
-
      
-
      
-
  
Total recoveries
    
41
      
108
      
7
      
156
  
Net loans (recoveries) charged off
    
(28
)
    
39
      
25
      
36
  
(Credit) provision for loan losses
    
(70
)
    
(18
)
    
88
      
-
  
Balance at end of period
  
$
3,871
      
39,906
      
552
      
44,329
  


 
For the three months ended September 30, 2018
  
(dollars in thousands)
  
Commercial
    
Real Estate
Mortgage-
1 to 4 Family
    
Installment
    
Total
  
Balance at beginning of period
  
$
4,195
      
39,471
      
837
      
44,503
  
Loans charged off:
                                
New York and other states*
    
-
      
94
      
69
      
163
  
Florida
    
-
      
-
      
9
      
9
  
Total loan chargeoffs
    
-
      
94
      
78
      
172
  
                                 
Recoveries of loans previously charged off:
                                
New York and other states*
    
2
      
97
      
5
      
104
  
Florida
    
-
      
-
      
1
      
1
  
Total recoveries
    
2
      
97
      
6
      
105
  
Net loans (recoveries) charged off
    
(2
)
    
(3
)
    
72
      
67
  
Provision for loan losses
    
(65
)
    
227
      
138
      
300
  
Balance at end of period
  
$
4,132
      
39,701
      
903
      
44,736
  

* Includes New York, New Jersey, Vermont and Massachusetts.
Allowance For Loan Losses and Recorded Investment in Loans by Portfolio Segment and Based on Impairment Method The following tables present the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method as of September 30, 2019 and December 31, 2018:


 
September 30, 2019
  
(dollars in thousands)
  
Commercial
Loans
    
1-to-4 Family
Residential
Real Estate
    
Installment
Loans
    
Total
  
Allowance for loan losses:
                        
Ending allowance balance attributable to loans:
                        
Individually evaluated for impairment
  
$
-
      
-
      
-
      
-
  
Collectively evaluated for impairment
    
3,871
      
39,906
      
552
      
44,329
  
                                 
Total ending allowance balance
  
$
3,871
      
39,906
      
552
      
44,329
  
                                 
Loans:
                                
Individually evaluated for impairment
  
$
1,521
      
19,406
      
-
      
20,927
  
Collectively evaluated for impairment
    
190,922
      
3,762,767
      
10,703
      
3,964,392
  
                                 
Total ending loans balance
  
$
192,443
      
3,782,173
      
10,703
      
3,985,319
  


 
December 31, 2018
  
(dollars in thousands)
  
Commercial
Loans
    
1-to-4 Family
Residential
Real Estate
    
Installment
Loans
    
Total
  
Allowance for loan losses:
                        
Ending allowance balance attributable to loans:
                        
Individually evaluated for impairment
  
$
-
      
-
      
-
      
-
  
Collectively evaluated for impairment
    
4,048
      
39,772
      
946
      
44,766
  
                                 
Total ending allowance balance
  
$
4,048
      
39,772
      
946
      
44,766
  
                                 
Loans:
                                
Individually evaluated for impairment
  
$
1,424
      
20,864
      
-
      
22,288
  
Collectively evaluated for impairment
    
194,722
      
3,645,384
      
11,702
      
3,851,808
  
                                 
Total ending loans balance
  
$
196,146
      
3,666,248
      
11,702
      
3,874,096
  
Impaired Loans by Loan Class The following tables present impaired loans by loan class as of September 30, 2019 and December 31, 2018:


 
September 30, 2019
  
New York and other states*:
                        
(dollars in thousands)
  
Recorded
Investment
    
Unpaid
Principal
Balance
    
Related
Allowance
    
Average
Recorded
Investment
  
                         
Commercial:
                        
Commercial real estate
  
$
1,346
      
1,488
      
-
      
1,373
  
Other
    
68
      
68
      
-
      
45
  
Real estate mortgage - 1 to 4 family:
                                
First mortgages
    
13,995
      
14,283
      
-
      
14,556
  
Home equity loans
    
238
      
259
      
-
      
245
  
Home equity lines of credit
    
2,380
      
2,520
      
-
      
2,427
  
                                 
Total
  
$
18,027
      
18,618
      
-
      
18,646
  

Florida:
                        
(dollars in thousands)
  
Recorded
Investment
    
Unpaid
Principal
Balance
    
Related
Allowance
    
Average
Recorded
Investment
  
                         
Commercial:
                        
Commercial real estate
  
$
107
      
107
      
-
      
110
  
Other
    
-
      
-
      
-
      
-
  
Real estate mortgage - 1 to 4 family:
                                
First mortgages
    
2,505
      
2,505
      
-
      
2,211
  
Home equity loans
    
40
      
40
      
-
      
72
  
Home equity lines of credit
    
248
      
248
      
-
      
251
  
                                 
Total
  
$
2,900
      
2,900
      
-
      
2,644
  

Total:
                        
(dollars in thousands)
  
Recorded
Investment
    
Unpaid
Principal
Balance
    
Related
Allowance
    
Average
Recorded
Investment
  
                         
Commercial:
                        
Commercial real estate
  
$
1,453
      
1,595
      
-
      
1,483
  
Other
    
68
      
68
      
-
      
45
  
Real estate mortgage - 1 to 4 family:
                                
First mortgages
    
16,500
      
16,788
      
-
      
16,767
  
Home equity loans
    
278
      
299
      
-
      
317
  
Home equity lines of credit
    
2,628
      
2,768
      
-
      
2,678
  
                                 
Total
  
$
20,927
      
21,518
      
-
      
21,290
  

* Includes New York, New Jersey, Vermont and Massachusetts.



  
December 31, 2018
  
New York and other states*:
                        
(dollars in thousands)
  
Recorded
Investment
    
Unpaid
Principal
Balance
    
Related
Allowance
    
Average
Recorded
Investment
  
                         
Commercial:
                        
Commercial real estate
  
$
1,274
      
1,444
      
-
      
1,503
  
Other
    
38
      
88
      
-
      
123
  
Real estate mortgage - 1 to 4 family:
                                
First mortgages
    
15,210
      
15,661
      
-
      
15,577
  
Home equity loans
    
252
      
272
      
-
      
262
  
Home equity lines of credit
    
2,772
      
2,996
      
-
      
2,772
  
                                 
Total
  
$
19,546
      
20,461
      
-
      
20,237
  

Florida:
                        
(dollars in thousands)
  
Recorded
Investment
    
Unpaid
Principal
Balance
    
Related
Allowance
    
Average
Recorded
Investment
  
                         
Commercial:
                        
Commercial real estate
  
$
112
      
112
      
-
      
57
  
Other
    
-
      
-
      
-
      
-
  
Real estate mortgage - 1 to 4 family:
                                
First mortgages
    
2,293
      
2,399
      
-
      
2,455
  
Home equity loans
    
84
      
84
      
-
      
86
  
Home equity lines of credit
    
253
      
253
      
-
      
326
  
                                 
Total
  
$
2,742
      
2,848
      
-
      
2,924
  

Total:
                        
(dollars in thousands)
  
Recorded
Investment
    
Unpaid
Principal
Balance
    
Related
Allowance
    
Average
Recorded
Investment
  
                         
Commercial:
                        
Commercial real estate
  
$
1,386
      
1,556
      
-
      
1,560
  
Other
    
38
      
88
      
-
      
123
  
Real estate mortgage - 1 to 4 family:
                                
First mortgages
    
17,503
      
18,060
      
-
      
18,032
  
Home equity loans
    
336
      
356
      
-
      
348
  
Home equity lines of credit
    
3,025
      
3,249
      
-
      
3,098
  
                                 
Total
  
$
22,288
      
23,309
      
-
      
23,161
  

* Includes New York, New Jersey, Vermont and Massachusetts.
Modified Loans by Class that were Determined to be TDR's The following tables presents, by class, loans that were modified as TDR’s:


 
Three months ended 9/30/2019
    
Three months ended 9/30/2018
  
                                     
New York and other states*:
  
Number of
Contracts
    
Pre-Modification
Outstanding
Recorded
Investment
    
Post-Modification
Outstanding
Recorded
Investment
    
Number of
Contracts
    
Pre-Modification
Outstanding
Recorded
Investment
    
Post-Modification
Outstanding
Recorded
Investment
  
(dollars in thousands)
                                     
Commercial:
                                    
Commercial real estate
    
-
    
$
-
      
-
      
-
    
$
-
      
-
  
Real estate mortgage - 1 to 4 family:
                                                
First mortgages
    
4
      
537
      
537
      
6
      
791
      
791
  
Home equity loans
    
-
      
-
      
-
      
1
      
6
      
6
  
Home equity lines of credit
    
-
      
-
      
-
      
1
      
7
      
7
  
                                                 
Total
    
4
    
$
537
      
537
      
8
    
$
804
      
804
  

Florida:
 
(dollars in thousands)
  
Number of
Contracts
    
Pre-Modification
Outstanding
Recorded
Investment
    
Post-Modification
Outstanding
Recorded
Investment
    
Number of
Contracts
    
Pre-Modification
Outstanding
Recorded
Investment
    
Post-Modification
Outstanding
Recorded
Investment
  
                                     
Commercial:
                                    
Commercial real estate
    
-
    
$
-
      
-
      
-
    
$
-
      
-
  
Real estate mortgage - 1 to 4 family:
                                                
First mortgages
    
5
      
509
      
509
      
-
      
-
      
-
  
Home equity loans
    
-
      
-
      
-
      
-
      
-
      
-
  
Home equity lines of credit
    
-
      
-
      
-
      
-
      
-
      
-
  
                                                 
Total
    
5
    
$
509
      
509
      
-
    
$
-
      
-
  

* Includes New York, New Jersey, Vermont and Massachusetts.


  
Nine months ended 9/30/2019
    
Nine months ended 9/30/2018
  
                                     
New York and other states*:
  
Number of
Contracts
    
Pre-Modification
Outstanding
Recorded
Investment
    
Post-Modification
Outstanding
Recorded
Investment
    
Number of
Contracts
    
Pre-Modification
Outstanding
Recorded
Investment
    
Post-Modification
Outstanding
Recorded
Investment
  
(dollars in thousands)
                                     
Commercial:
                                    
Commercial real estate
    
1
    
$
127
      
127
      
-
    
$
-
      
-
  
Real estate mortgage - 1 to 4 family:
                                                
First mortgages
    
12
      
1,768
      
1,768
      
10
      
1,386
      
1,386
  
Home equity loans
    
-
      
-
      
-
      
1
      
6
      
6
  
Home equity lines of credit
    
2
      
235
      
235
      
3
      
216
      
216
  
                                                 
Total
    
15
    
$
2,130
      
2,130
      
14
    
$
1,608
      
1,608
  

Florida:
 
(dollars in thousands)
  
Number of
Contracts
    
Pre-Modification
Outstanding
Recorded
Investment
    
Post-Modification
Outstanding
Recorded
Investment
    
Number of
Contracts
    
Pre-Modification
Outstanding
Recorded
Investment
    
Post-Modification
Outstanding
Recorded
Investment
  
                                     
Commercial:
                                    
Commercial real estate
    
-
    
$
-
      
-
      
-
    
$
-
      
-
  
Real estate mortgage - 1 to 4 family:
                                                
First mortgages
    
5
      
509
      
509
      
-
      
-
      
-
  
Home equity loans
    
-
      
-
      
-
      
-
      
-
      
-
  
Home equity lines of credit
    
-
      
-
      
-
      
-
      
-
      
-
  
                                                 
Total
    
5
    
$
509
      
509
      
-
    
$
-
      
-
  

* Includes New York, New Jersey, Vermont and Massachusetts.
Loans by Class Modified as TDR's for which there was a Payment Default The following table presents, by class, TDR’s that defaulted during the nine months ended September 30, 2019 and 2018 which had been modified within the last twelve months:


 
Three months ended 9/30/2019
    
Three months ended 9/30/2018
  
New York and other states*:
  
Number of
Contracts
    
Recorded
Investment
    
Number of
Contracts
    
Recorded
Investment
  
(dollars in thousands)
                         
Commercial:
                        
Commercial real estate
    
-
    
$
-
      
-
    
$
-
  
Real estate mortgage - 1 to 4 family:
                                
First mortgages
    
-
      
-
      
1
      
101
  
Home equity lines of credit
    
-
      
-
      
-
      
-
  
                                 
Total
    
-
    
$
-
      
1
    
$
101
  

Florida:
(dollars in thousands)
  
Number of
Contracts
    
Recorded
Investment
    
Number of
Contracts
    
Recorded
Investment
  
                         
Commercial:
                        
Commercial real estate
    
-
    
$
-
      
-
    
$
-
  
Real estate mortgage - 1 to 4 family:
                                
First mortgages
    
-
      
-
      
-
      
-
  
Home equity loans
    
-
      
-
      
-
      
-
  
Home equity lines of credit
    
-
      
-
      
-
      
-
  
                                 
Total
    
-
    
$
-
      
-
    
$
-
  

* Includes New York, New Jersey, Vermont and Massachusetts.


  
Nine months ended 9/30/2019
    
Nine months ended 9/30/2018
  
New York and other states*:
  
Number of
Contracts
    
Recorded
Investment
    
Number of
Contracts
    
Recorded
Investment
  
(dollars in thousands)
                         
Commercial:
                        
Commercial real estate
    
-
    
$
-
      
-
    
$
-
  
Real estate mortgage - 1 to 4 family:
                                
First mortgages
    
-
      
-
      
1
      
101
  
Home equity loans
    
-
      
-
      
-
      
-
  
Home equity lines of credit
    
-
      
-
      
1
      
3
  
                                 
Total
    
-
    
$
-
      
2
    
$
104
  

Florida:
(dollars in thousands)
  
Number of
Contracts
    
Recorded
Investment
    
Number of
Contracts
    
Recorded
Investment
  
                         
Commercial:
                        
Commercial real estate
    
-
    
$
-
      
-
    
$
-
  
Real estate mortgage - 1 to 4 family:
                                
First mortgages
    
-
      
-
      
1
      
72
  
Home equity lines of credit
    
-
      
-
      
-
      
-
  
                                 
Total
    
-
    
$
-
      
1
    
$
72
  

* Includes New York, New Jersey, Vermont and Massachusetts.
Risk Category Loans by Class of Loans As of September 30, 2019 and December 31, 2018, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows:


 
September 30, 2019
  
                   
New York and other states*:
                  
(dollars in thousands)
  
Pass
    
Classified
    
Total
  
                   
Commercial:
                  
Commercial real estate
  
$
154,608
      
4,158
      
158,766
  
Other
    
17,919
      
993
      
18,912
  
                         
   
$
172,527
      
5,151
      
177,678
  

Florida:
                  
(dollars in thousands)
  
Pass
    
Classified
    
Total
  
                   
Commercial:
                  
Commercial real estate
  
$
14,501
      
-
      
14,501
  
Other
    
264
      
-
      
264
  
                         
   
$
14,765
      
-
      
14,765
  

Total:
                  
(dollars in thousands)
  
Pass
    
Classified
    
Total
  
                   
Commercial:
                  
Commercial real estate
  
$
169,109
      
4,158
      
173,267
  
Other
    
18,183
      
993
      
19,176
  
                         
   
$
187,292
      
5,151
      
192,443
  

* Includes New York, New Jersey and Massachusetts.


  
December 31, 2018
  
                   
New York and other states*:
                  
(dollars in thousands)
  
Pass
    
Classified
    
Total
  
                   
Commercial:
                  
Commercial real estate
  
$
152,045
      
4,233
      
156,278
  
Other
    
23,331
      
999
      
24,330
  
                         
   
$
175,376
      
5,232
      
180,608
  

Florida:
                  
(dollars in thousands)
  
Pass
    
Classified
    
Total
  
                   
Commercial:
                  
Commercial real estate
  
$
15,163
      
112
      
15,275
  
Other
    
263
      
-
      
263
  
                         
   
$
15,426
      
112
      
15,538
  

Total:
                  
(dollars in thousands)
  
Pass
    
Classified
    
Total
  
                   
Commercial:
                  
Commercial real estate
  
$
167,208
      
4,345
      
171,553
  
Other
    
23,594
      
999
      
24,593
  
                         
   
$
190,802
      
5,344
      
196,146
  

* Includes New York, New Jersey and Massachusetts.