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Loans (Tables)
 9 Months Ended
Sep. 30, 2021
Receivables [Abstract]  
Past Due Financing Receivables
The following two tables present loan balances outstanding as of September 30, 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 $2,169, $11,085 and $10,580 as of September 30, 2021, December 31, 2020 and September 30, 2020, respectively, are included in the residential real estate balances for current loans.

Schedule of Past Due Loans by Loan Category
Commercial
CommercialReal EstateConsumerResidentialTotal
September 30, 2021
Loans Past Due 30-59 Days$729 $— $4,809 $368 $5,906 
Loans Past Due 60-89 Days63 — 2,543 1,295 3,901 
Loans Past Due 90 or more Days75 1,641 1,010 1,951 4,677 
Total Loans Past Due867 1,641 8,362 3,614 14,484 
Current Loans187,324 613,440 912,827 926,676 2,640,267 
Total Loans$188,191 $615,081 $921,189 $930,290 $2,654,751 
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 
September 30, 2020
Loans Past Due 30-59 Days$43 $— $4,238 $428 $4,709 
Loans Past Due 60-89 Days79 85 2,853 765 3,782 
Loans Past Due 90 or more Days22 1,475 1,303 1,517 4,317 
Total Loans Past Due144 1,560 8,394 2,710 12,808 
Current Loans275,777 539,673 841,132 923,065 2,579,647 
Total Loans$275,921 $541,233 $849,526 $925,775 $2,592,455 
Schedule of Non Accrual Loans by Category
Commercial
September 30, 2021CommercialReal EstateConsumerResidentialTotal
Loans 90 or More Days Past Due
  and Still Accruing Interest		$— $— $— $555 $555 
Nonaccrual Loans91 7,766 1,101 1,765 10,723 
Nonaccrual With No Allowance for Credit Loss91 4,983 1,101 1,765 7,940 
Interest Income on Nonaccrual Loans— 111 — — 111 
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 
September 30, 2020
Loans 90 or More Days Past Due
  and Still Accruing Interest		$— $— $— $121 $121 
Nonaccrual Loans72 1,475 1,559 2,898 6,004 
Allowance for Credit Losses on Financing Receivables
The following tables present the amortized cost basis of collateral-dependent loans by class of loans as of September 30, 2021:
September 30, 2021Collateral Type -Residential Real EstateCollateral Type - Commercial Real EstateTotal Loans
Commercial$— $— $— 
Commercial Real Estate— 7,254 7,254 
Consumer— — — 
Residential676 — 676 
Total$676 $7,254 $7,930 
The following table details activity in the allowance for credit losses on loans for the three and nine months ended September 30, 2021 and September 30, 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:
June 30, 2021$2,241 $13,606 $2,443 $8,720 $27,010 
Charge-offs(17)— (427)— (444)
Recoveries— — 291 — 291 
Provision200 65 (19)(147)99 
September 30, 2021$2,424 $13,671 $2,288 $8,573 $26,956 
December 31, 2020$2,173 $9,990 $11,562 $5,507 $29,232 
Impact of Adoption ASC 3262,084 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(37)— (1,480)(3)(1,520)
Recoveries— — 830 — 830 
Provision(1,796)1,617 759 (866)(286)
September 30, 2021$2,424 $13,671 $2,288 $8,573 $26,956 

Allowance for Loan Losses
CommercialCommercial Real EstateConsumerResidentialTotal
Rollforward of the Allowance for Loan Losses for the Quarterly Period:
June 30, 2020$1,917 $8,361 $10,639 $5,383 $26,300 
Charge-offs(17)(5)(370)— $(392)
Recoveries— — 267 — $267 
Provision419 1,013 609 230 $2,271 
September 30, 2020$2,319 $9,369 $11,145 $5,613 $28,446 
Allowance for Credit Losses - Collectively and Individually Evaluated
CommercialCommercial Real EstateConsumerResidentialTotal
September 30, 2021
Ending Loan Balance - Collectively Evaluated$188,191 $607,827 $921,189 $929,614 $2,646,821 
Allowance for Credit Losses - Loans Collectively Evaluated2,424 13,055 2,288 8,573 26,340 
Ending Loan Balance - Individually Evaluated— 7,254 — 676 7,930 
Allowance for Credit Losses - Loans Individually Evaluated— 616 — — 616 

The following table presents information pertaining to the allowance for loan losses as of December 31, 2020 and September 30, 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 
September 30, 2020
Ending Loan Balance - Collectively Evaluated for Impairment$275,874 $540,105 $849,402 $924,348 $2,589,729 
Allowance for Loan Losses - Loans Collectively Evaluated for Impairment2,301 9,369 11,145 5,585 28,400 
Ending Loan Balance - Individually Evaluated for Impairment47 1,128 124 1,427 2,726 
Allowance for Loan Losses - Loans Individually Evaluated for Impairment18 — — 28 46 
Financing Receivable Credit Quality Indicators
The following table presents credit quality indicators by total loans amortized cost basis by origination year as of September 30, 2021.

Term Loans Amortized Cost Basis by Origination YearRevolving Loans Amortized Cost BasisRevolving Loan Converted to TermTotal
September 30, 202120212020201920182017Prior
Commercial:
Risk rating
Satisfactory$81,914 $38,970 $13,966 $12,860 $8,511 $3,917 $12,796 $— $172,934 
Special mention— 652 51 — — 5,499 — — 6,202 
Substandard3,575 4,496 636 — 31 295 22 — 9,055 
Doubtful— — — — — — — — — 
Total Commercial Loans$85,489 $44,118 $14,653 $12,860 $8,542 $9,711 $12,818 $— $188,191 
Commercial Real Estate:
Risk rating
Satisfactory$96,419 $290,785 $47,605 $41,215 $22,661 $62,203 $2,935 $— $563,823 
Special mention— 16,829 1,227 — 139 1,976 — — 20,171 
Substandard7,248 10,359 3,950 146 — 9,384 — — 31,087 
Doubtful— — — — — — — — — 
Total Commercial Real Estate Loans$103,667 $317,973 $52,782 $41,361 $22,800 $73,563 $2,935 $— $615,081 
Consumer:
Risk rating
Performing$330,952 $264,963 $175,448 $97,563 $37,112 $13,572 $477 $— $920,087 
Nonperforming203 319 332 160 30 58 — — 1,102 
Total Consumer Loans$331,155 $265,282 $175,780 $97,723 $37,142 $13,630 $477 $— $921,189 
Residential:
Risk rating
Performing$124,536 $154,071 $101,678 $94,621 $97,457 $231,375 $124,231 $— $927,969 
Nonperforming— 336 — 155 213 1,586 31 — 2,321 
Total Residential Loans$124,536 $154,407 $101,678 $94,776 $97,670 $232,961 $124,262 $— $930,290 
Total Loans$644,847 $781,780 $344,893 $246,720 $166,154 $329,865 $140,492 $— $2,654,751 
The following table presents information pertaining to loan credit quality indicators as of December 31, 2020 and September 30, 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 
September 30, 2020
Credit Risk Profile by Creditworthiness Category:
Satisfactory$264,094 $493,982 $758,076 
Special Mention1,485 12,620 14,105 
Substandard10,342 34,631 44,973 
Doubtful— — — 
Credit Risk Profile Based on Payment Activity:
Performing$847,967 $922,756 $1,770,723 
Nonperforming1,559 3,019 4,578 
Impaired Financing Receivables
The following table presents information on impaired loans as of December 31, 2020 and September 30, 2020 based on whether the impaired loan has a recorded related allowance or has no recorded related allowance, as determined in accordance with ASC 310, prior to the adoption of ASU 2016-13:
Impaired Loans
Commercial
CommercialReal EstateConsumerResidentialTotal
December 31, 2020
Recorded Investment:
With No Related Allowance$— $1,124 $112 $1,174 $2,410 
With a Related Allowance46 — — 244 290 
Unpaid Principal Balance:
With No Related Allowance— 1,128 111 1,174 2,413 
With a Related Allowance47 — — 244 291 
September 30, 2020
Recorded Investment:
With No Related Allowance$— $1,124 $124 $1,178 $2,426 
With a Related Allowance46 — — 249 295 
Unpaid Principal Balance:
With No Related Allowance— 1,128 124 1,178 $2,430 
With a Related Allowance47 — — 249 296 
September 30, 2020
Average Recorded Balance:
With No Related Allowance$2 $1,127 $120 $938 $2,187 
With a Related Allowance46 — — 253 299 
Interest Income Recognized:
With No Related Allowance— — — — — 
With a Related Allowance— — — — — 
Cash Basis Income:
With No Related Allowance— — — — — 
With a Related Allowance— — — — — 
Troubled Debt Restructurings on Financing Receivables
The following table presents information on loans modified in trouble debt restructurings during the periods indicated.
Loans Modified in Trouble Debt Restructurings During the Period
Commercial
CommercialReal EstateConsumerResidentialTotal
For the Quarter Ended:
September 30, 2021
Number of Loans— — — — — 
Pre-Modification Outstanding Recorded Investment$— $— $— $— $— 
Post-Modification Outstanding Recorded Investment— — — — — 
Subsequent Default, Number of Contracts— — — — — 
Subsequent Default, Recorded Investment— — — — — 
September 30, 2020
Number of Loans— — — — — 
Pre-Modification Outstanding Recorded Investment$— $— $— $— $— 
Post-Modification Outstanding Recorded Investment— — — — — 
Subsequent Default, Number of Contracts— — — — — 
Subsequent Default, Recorded Investment— — — — — 
For the Year-To-Date Period Ended:
September 30, 2021
Number of Loans— — — — — 
Pre-Modification Outstanding Recorded Investment$— $— $— $— $— 
Post-Modification Outstanding Recorded Investment— — — — — 
Subsequent Default, Number of Contracts— — — — — 
Subsequent Default, Recorded Investment— — — — — 
September 30, 2020
Number of Loans— — 2 — 2 
Pre-Modification Outstanding Recorded Investment$— $— $32 $— $32 
Post-Modification Outstanding Recorded Investment— — 32 — 32 
Subsequent Default, Number of Contracts— — — — — 
Subsequent Default, Recorded Investment— — — — —