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Loans (Tables)
 3 Months Ended
Mar. 31, 2021
Receivables [Abstract]  
Past Due Financing Receivables
The following two tables present loan balances outstanding as of March 31, 2021, and an analysis of the recorded investment in loans that are past due at these dates.  Generally, Arrow considers a loan past due 30 or more days when the borrower is two payments past due. Loans held-for-sale of $4,443, $11,085 and $1,905 as of March 31, 2021, December 31, 2020 and March 31, 2020, respectively, are included in the residential real estate balances for current loans.

Schedule of Past Due Loans by Loan Category
Commercial
CommercialReal EstateConsumerResidentialTotal
March 31, 2021
Loans Past Due 30-59 Days$63 $143 $2,233 $2,097 $4,536 
Loans Past Due 60-89 Days34 2,723 822 156 3,735 
Loans Past Due 90 or more Days38 1,474 592 1,700 3,804 
Total Loans Past Due135 4,340 3,647 3,953 12,075 
Current Loans288,416 577,167 857,524 904,061 2,627,168 
Total Loans$288,551 $581,507 $861,171 $908,014 $2,639,243 
December 31, 2020
Loans Past Due 30-59 Days$102 $— $4,976 $261 $5,339 
Loans Past Due 60-89 Days113 — 2,713 1,279 4,105 
Loans Past Due 90 or more Days78 1,658 1,379 1,224 4,339 
Total Loans Past Due293 1,658 9,068 2,764 13,783 
Current Loans240,261 570,129 850,700 920,157 2,581,247 
Total Loans$240,554 $571,787 $859,768 $922,921 $2,595,030 
March 31, 2020
Loans Past Due 30-59 Days$173 $461 $5,636 $1,630 $7,900 
Loans Past Due 60-89 Days70 110 1,451 212 1,843 
Loans Past Due 90 or more Days8 911 549 1,525 2,993 
Total Loans Past Due251 1,482 7,636 3,367 12,736 
Current Loans146,849 524,648 817,073 912,887 2,401,457 
Total Loans$147,100 $526,130 $824,709 $916,254 $2,414,193 
Schedule of Non Accrual Loans by Category
Commercial
March 31, 2021CommercialReal EstateConsumerResidentialTotal
Loans 90 or More Days Past Due
  and Still Accruing Interest		$— $— $— $242 $242 
Nonaccrual Loans64 4,364 746 2,913 8,087 
Nonaccrual With No Allowance for Credit Loss64 1,641 746 2,913 5,364 
Interest Income on Nonaccrual Loans— 14 — — — 
December 31, 2020
Loans 90 or More Days Past Due
  and Still Accruing Interest		$— $184 $— $44 $228 
Nonaccrual Loans78 1,475 1,470 3,010 6,033 
March 31, 2020
Loans 90 or More Days Past Due
  and Still Accruing Interest		$5 $238 $93 $101 $437 
Nonaccrual Loans63 1,445 715 2,720 4,943 
Allowance for Credit Losses on Financing Receivables
The following tables present the amortized cost basis of collateral-dependent loans by class of loans as of March 31, 2021:
March 31, 2021Collateral Type -Residential Real EstateCollateral Type - Commercial Real EstateTotal Loans
Commercial$— $— $— 
Commercial Real Estate— 3,851 3,851 
Consumer— — — 
Residential1,156 — 1,156 
Total$1,156 $3,851 $5,007 
The following table details activity in the allowance for credit losses on loans for the three months ended March 31, 2021 and March 31, 2020. Arrow adopted ASU 2016-13 on January 1, 2021. Results for the periods beginning after January 1, 2021 are presented under ASC 326 and prior periods continue to be reported in accordance with previously applicable US GAAP.

Allowance for Credit Losses
CommercialCommercial Real EstateConsumerResidentialTotal
Rollforward of the Allowance for Credit Losses for the Quarterly Period:
December 31, 2020$2,173 $9,990 $11,562 $5,507 $29,232 
Impact of ASU 2016-132,084 2,064 (9,383)3,935 (1,300)
Balance as of January 1, 2021 as adjusted for ASU 2016-134,257 12,054 2,179 9,442 27,932 
Charge-offs(3)— (627)(3)(633)
Recoveries— — 189 — 189 
Provision43 (110)688 (1,269)(648)
March 31, 2021$4,297 $11,944 $2,429 $8,170 $26,840 

Allowance for Loan Losses
CommercialCommercial Real EstateConsumerResidentialTotal
Rollforward of the Allowance for Loan Losses for the Quarterly Period:
December 31, 2019$1,386 $5,830 $9,408 $4,563 $21,187 
Charge-offs(14)— (467)— $(481)
Recoveries— — 159 — $159 
Provision267 1,235 904 366 $2,772 
March 31, 2020$1,639 $7,065 $10,004 $4,929 $23,637 
Allowance for Credit Losses - Collectively and Individually Evaluated
CommercialCommercial Real EstateConsumerResidentialTotal
March 31, 2021
Ending Loan Balance - Collectively Evaluated$288,551 $577,656 $861,171 $906,858 $2,634,236 
Allowance for Credit Losses - Loans Collectively Evaluated4,297 11,388 2,429 8,170 26,284 
Ending Loan Balance - Individually Evaluated— 3,851 — 1,156 5,007 
Allowance for Credit Losses - Loans Individually Evaluated— 556 — — 556 

The following table presents information pertaining to the allowance for loan losses as of December 31, 2020 and March 31, 2020, as determined in accordance with ASC 310, prior to the adoption of ASU 2016-13:

Allowance for Loan Losses - Collectively and Individually Evaluated for Impairment
CommercialCommercial Real EstateConsumerResidentialTotal
December 31, 2020
Ending Loan Balance - Collectively Evaluated for Impairment$240,507 $570,659 $859,657 $921,504 $2,592,327 
Allowance for Loan Losses - Loans Collectively Evaluated for Impairment2,154 9,990 11,562 5,485 $29,191 
Ending Loan Balance - Individually Evaluated for Impairment47 1,128 111 1,417 2,703 
Allowance for Loan Losses - Loans Individually Evaluated for Impairment19 — — 22 41 
March 31, 2020
Ending Loan Balance - Collectively Evaluated for Impairment$147,066 $524,993 $824,598 $915,301 $2,411,958 
Allowance for Loan Losses - Loans Collectively Evaluated for Impairment1,635 7,065 10,004 4,892 23,596 
Ending Loan Balance - Individually Evaluated for Impairment34 1,137 111 953 2,235 
Allowance for Loan Losses - Loans Individually Evaluated for Impairment4 — — 37 41 
Financing Receivable Credit Quality Indicators
The following table presents credit quality indicators by total loans amortized cost basis by origination year as of March 31, 2021.

Term Loans Amortized Cost Basis by Origination YearRevolving Loans Amortized Cost BasisRevolving Loan Converted to TermTotal
March 31, 202120212020201920182017Prior
Commercial:
Risk rating
Satisfactory$78,184 $126,061 $18,202 $15,693 $10,004 $12,234 $14,006 $— $274,384 
Special mention— 5,031 66 — — 2 — — 5,099 
Substandard— 5,507 — — — 3,514 47 — 9,068 
Doubtful— — — — — — — — — 
Total Commercial Loans$78,184 $136,599 $18,268 $15,693 $10,004 $15,750 $14,053 $— $288,551 
Commercial Real Estate:
Risk rating
Satisfactory$24,511 $298,907 $49,957 $44,902 $24,558 $83,690 $3,161 $— $529,686 
Special mention— 17,825 2,010 — 142 2,115 — — 22,092 
Substandard2,021 10,853 4,006 163 — 12,661 25 — 29,729 
Doubtful— — — — — — — — — 
Total Commercial Real Estate Loans$26,532 $327,585 $55,973 $45,065 $24,700 $98,466 $3,186 $— $581,507 
Consumer:
Risk rating
Performing$95,223 $321,575 $225,191 $135,646 $56,508 $25,834 $448 $— $860,425 
Nonperforming— 141 181 189 167 68 — — 746 
Total Consumer Loans$95,223 $321,716 $225,372 $135,835 $56,675 $25,902 $448 $— $861,171 
Residential:
Risk rating
Performing$34,833 $156,500 $114,523 $107,176 $110,308 $266,377 $115,142 $— $904,859 
Nonperforming— 203 — 27 149 2,544 232 — 3,155 
Total Residential Loans$34,833 $156,703 $114,523 $107,203 $110,457 $268,921 $115,374 $— $908,014 
The following table presents information pertaining to loan credit quality indicators as of December 31, 2020 and March 31, 2020, as determined in accordance with ASC 310, prior to the adoption of ASU 2016-13:

Loan Credit Quality Indicators
Commercial
CommercialReal EstateConsumerResidentialTotal
December 31, 2020
Credit Risk Profile by Creditworthiness Category:
Satisfactory$229,351 $525,609 $754,960 
Special Mention1,574 16,213 17,787 
Substandard9,629 29,965 39,594 
Doubtful— — — 
Performing$858,298 $919,867 $1,778,165 
Nonperforming1,470 3,054 4,524 
March 31, 2020
Credit Risk Profile by Creditworthiness Category:
Satisfactory$140,218 $497,243 $637,461 
Special Mention28 255 283 
Substandard6,854 28,632 35,486 
Doubtful— — — 
Credit Risk Profile Based on Payment Activity:
Performing$823,901 $913,433 $1,737,334 
Nonperforming808 2,821 3,629 
Impaired Financing Receivables
The following table presents information on impaired loans as of December 31, 2020 and March 31, 2020 based on whether the impaired loan has a recorded related allowance or has no recorded related allowance, as determined in accordance with ASC 310, prior to the adoption of ASU 2016-13:
Impaired Loans
Commercial
CommercialReal EstateConsumerResidentialTotal
December 31, 2020
Recorded Investment:
With No Related Allowance$— $1,124 $112 $1,174 $2,410 
With a Related Allowance46 — — 244 290 
Unpaid Principal Balance:
With No Related Allowance— 1,128 111 1,174 2,413 
With a Related Allowance47 — — 244 291 
March 31, 2020
Recorded Investment:
With No Related Allowance$— $1,137 $112 $697 $1,946 
With a Related Allowance33 — — 256 289 
Unpaid Principal Balance:
With No Related Allowance— 1,137 111 697 $1,945 
With a Related Allowance34 — — 256 290 
March 31, 2020
Average Recorded Balance:
With No Related Allowance$— $569 $110 $698 $1,377 
With a Related Allowance34 — — 258 292 
Interest Income Recognized:
With No Related Allowance— 10 — — 10 
With a Related Allowance— — — — — 
Cash Basis Income:
With No Related Allowance— — — — — 
With a Related Allowance— — — — — 
Troubled Debt Restructurings on Financing Receivables
The following table presents information on loans modified in trouble debt restructurings during the periods indicated.
Loans Modified in Trouble Debt Restructurings During the Period
Commercial
CommercialReal EstateConsumerResidentialTotal
For the Quarter Ended:
March 31, 2021
Number of Loans— — — — — 
Pre-Modification Outstanding Recorded Investment$— $— $— $— $— 
Post-Modification Outstanding Recorded Investment— — — — — 
Subsequent Default, Number of Contracts— — — — — 
Subsequent Default, Recorded Investment— — — — — 
March 31, 2020
Number of Loans— — 1 — 1 
Pre-Modification Outstanding Recorded Investment$— $— $16 $— $16 
Post-Modification Outstanding Recorded Investment— — 16 — 16 
Subsequent Default, Number of Contracts— — — — — 
Subsequent Default, Recorded Investment— — — — —