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Allowance for Loan and Lease Losses (Tables)
 3 Months Ended
Mar. 31, 2014
Allowance for Loan and Lease Losses [Abstract]  
Detail of the allowance and loan portfolio disaggregated by loan portfolio segment
The following tables present the detail of the allowance and the loan portfolio disaggregated by loan portfolio segment as of March 31, 2014, December 31, 2013 and March 31, 2013.
 
Allowance for Loan and Lease Losses and Loans Held for Investment 
For the three months ended March 31, 2014 
(In thousands)
 
Commercial real estate
  
Construction and land development
  
Commercial & industrial
  
Multi-family
  
Residential real estate
  
Leases
  
Tax certificates
  
Consumer
  
Unallocated
  
Total
 
Beginning balance
 
$
5,498
  
$
2,316
  
$
3,006
  
$
402
  
$
473
  
$
1,223
  
$
555
  
$
15
  
$
183
  
$
13,671
 
Charge-offs
  
(350
)
  
-
   
(452
)
  
-
   
-
   
(118
)
  
(265
)
  
-
   
-
   
(1,185
)
Recoveries
  
-
   
-
   
4
   
-
   
2
   
13
   
-
   
-
   
-
   
19
 
(Credit) provision
  
(220
)
  
(53
)
  
(696
)
  
(1
)
  
15
   
239
   
97
   
2
   
(22
)
  
(639
)
Ending balance
 
$
4,928
  
$
2,263
  
$
1,862
  
$
401
  
$
490
  
$
1,357
  
$
387
  
$
17
  
$
161
  
$
11,866
 
Ending balance: related to loans individually evaluated for impairment
 
$
-
  
$
-
  
$
-
  
$
-
  
$
22
  
$
116
  
$
-
  
$
-
  
$
-
  
$
138
 
Ending balance: related to loans collectively evaluated for impairment
 
$
4,928
  
$
2,263
  
$
1,862
  
$
401
  
$
468
  
$
1,241
  
$
387
  
$
17
  
$
161
  
$
11,728
 
LHFI
Ending balance
 
$
150,111
  
$
45,751
  
$
68,664
  
$
11,876
  
$
26,465
  
$
43,644
  
$
11,182
  
$
965
  
$
-
  
$
358,658
 
Ending balance: individually evaluated for impairment
 
$
4,800
  
$
3,446
  
$
6,630
  
$
-
  
$
746
  
$
139
  
$
1,137
  
$
-
  
$
-
  
$
16,898
 
Ending balance: collectively evaluated for impairment
 
$
145,311
  
$
42,305
  
$
62,034
  
$
11,876
  
$
25,719
  
$
43,505
  
$
10,045
  
$
965
  
$
-
  
$
341,760
 

Allowance for Loan and Lease Losses and Loans Held for Investment 
For the year ended December 31, 2013
(In thousands)
 
Commercial real estate
  
Construction and land development
  
Commercial & industrial
  
Multi-family
  
Residential real estate
  
Leases
  
Tax certificates
  
Consumer
  
Unallocated
  
Total
 
Beginning balance
 
$
8,750
  
$
2,987
  
$
1,924
  
$
654
  
$
1,098
  
$
1,108
  
$
472
  
$
29
  
$
239
  
$
17,261
 
Charge-offs
  
(1,684
)
  
(820
)
  
(383
)
  
-
   
(46
)
  
(382
)
  
(578
)
  
-
   
-
   
(3,893
)
Recoveries
  
600
   
297
   
17
   
-
   
158
   
29
   
74
   
-
   
-
   
1,175
 
(Credit) provision
  
(2,168
)
  
(148
)
  
1,448
   
(252
)
  
(737
)
  
468
   
587
   
(14
)
  
(56
)
  
(872
)
Ending balance
 
$
5,498
  
$
2,316
  
$
3,006
  
$
402
  
$
473
  
$
1,223
  
$
555
  
$
15
  
$
183
  
$
13,671
 
Ending balance: related to loans individually evaluated for impairment
 
$
331
  
$
-
  
$
452
  
$
-
  
$
19
  
$
60
  
$
24
  
$
-
  
$
-
  
$
886
 
Ending balance: related to loans collectively evaluated for impairment
 
$
5,167
  
$
2,316
  
$
2,554
  
$
402
  
$
454
  
$
1,163
  
$
531
  
$
15
  
$
183
  
$
12,785
 
LHFI 
Ending balance
 
$
148,293
  
$
45,261
  
$
79,589
  
$
11,737
  
$
25,535
  
$
42,524
  
$
12,716
  
$
826
  
$
-
  
$
366,481
 
Ending balance: individually evaluated for impairment
 
$
5,325
  
$
3,907
  
$
8,049
  
$
-
  
$
632
  
$
139
  
$
454
  
$
-
  
$
-
  
$
18,506
 
Ending balance: collectively evaluated for impairment
 
$
142,968
  
$
41,354
  
$
71,540
  
$
11,737
  
$
24,903
  
$
42,385
  
$
12,262
  
$
826
  
$
-
  
$
347,975
 

Allowance for Loan and Lease Losses and Loans Held for Investment
For the three months ended March 31, 2013
(In thousands)
 
Commercial real estate
  
Construction and land development
  
Commercial & industrial
  
Multi-family
  
Residential real estate
  
Leases
  
Tax certificates
  
Consumer
  
Unallocated
  
Total
 
Beginning balance
 
$
8,750
  
$
2,987
  
$
1,924
  
$
654
  
$
1,098
  
$
1,108
  
$
472
  
$
29
  
$
239
  
$
17,261
 
Charge-offs
  
(835
)
  
(820
)
  
(173
)
  
-
   
-
   
(147
)
  
(10
)
  
-
   
-
   
(1,985
)
Recoveries
  
104
   
95
   
4
   
-
   
151
   
-
   
10
   
-
   
-
   
364
 
Provision (credit)
  
84
   
(184
)
  
958
   
4
   
(1,081
)
  
100
   
(88
)
  
(11
)
  
(33
)
  
(251
)
Ending balance
 
$
8,103
  
$
2,078
  
$
2,713
  
$
658
  
$
168
  
$
1,061
  
$
384
  
$
18
  
$
206
  
$
15,389
 
Ending balance: related to loans individually evaluated for impairment
 
$
-
  
$
-
  
$
45
  
$
-
  
$
13
  
$
70
  
$
27
  
$
-
  
$
-
  
$
155
 
Ending balance: related to loans collectively evaluated for impairment
 
$
8,103
  
$
2,078
  
$
2,668
  
$
658
  
$
155
  
$
991
  
$
357
  
$
18
  
$
206
  
$
15,234
 
LHFI
Ending balance
 
$
175,397
  
$
34,533
  
$
67,512
  
$
11,830
  
$
6,697
  
$
38,629
  
$
22,541
  
$
916
  
$
-
  
$
358,055
 
Ending balance: individually evaluated for impairment
 
$
8,484
  
$
4,466
  
$
8,750
  
$
-
  
$
431
  
$
71
  
$
551
  
$
-
  
$
-
  
$
22,753
 
Ending balance: collectively evaluated for impairment
 
$
166,913
  
$
30,067
  
$
58,762
  
$
11,830
  
$
6,266
  
$
38,558
  
$
21,990
  
$
916
  
$
-
  
$
335,302
 
Financing receivable evaluated for impairment by portfolio segment
The following tables detail the loans that were evaluated for impairment by loan segment at March 31, 2014 and December 31, 2013.
 
 
 
For the three months ended March 31, 2014
 
(In thousands)
 
Unpaid principal balance
  
Recorded investment
  
Related allowance
  
Average recorded investment
  
Interest income recognized
 
With no related allowance recorded:
 
  
  
  
  
 
Commercial real estate
 
$
5,507
  
$
4,800
  
$
-
  
$
4,309
  
$
31
 
Construction and land development
  
8,521
   
3,446
   
-
   
3,653
   
14
 
Commercial & industrial
  
8,558
   
6,630
   
-
   
6,461
   
56
 
Tax certificates
  
5,373
   
1,137
   
-
   
505
   
-
 
Total:
 
$
27,959
  
$
16,013
  
$
-
  
$
14,928
  
$
101
 
With an allowance recorded:
                    
Commercial real estate
 
$
-
  
$
-
  
$
-
  
$
883
  
$
-
 
Construction and land development
  
-
   
-
   
-
   
53
   
-
 
Commercial & industrial
  
-
   
-
   
-
   
945
   
-
 
Residential real estate
  
956
   
746
   
22
   
710
   
-
 
Leasing
  
139
   
139
   
116
   
163
   
-
 
Tax certificates
  
-
   
-
   
-
   
85
   
-
 
Total:
 
$
1,095
  
$
885
  
$
138
  
$
2,839
  
$
-
 

 
 
For the year ended December 31, 2013
 
(In thousands)
 
Unpaid principal balance
  
Recorded investment
  
Related allowance
  
Average recorded investment
  
Interest income recognized
 
With no related allowance recorded:
 
  
  
  
  
 
Commercial real estate
 
$
4,429
  
$
4,158
  
$
-
  
$
7,956
  
$
73
 
Construction and land development
  
9,850
   
3,907
   
-
   
3,933
   
209
 
Commercial & industrial
  
6,693
   
6,491
   
-
   
5,960
   
250
 
Residential real estate
  
-
   
-
   
-
   
84
   
27
 
Tax certificates
  
179
   
115
   
-
   
167
   
-
 
Total:
 
$
21,151
  
$
14,671
  
$
-
  
$
18,100
  
$
559
 
With an allowance recorded:
                    
Commercial real estate
 
$
1,435
  
$
1,435
  
$
331
  
$
1,879
  
$
-
 
Construction and land development
  
-
   
-
   
-
   
381
   
-
 
Commercial & industrial
  
2,592
   
1,290
   
452
   
2,456
   
-
 
Residential real estate
  
827
   
631
   
19
   
492
   
-
 
Leases
  
139
   
139
   
60
   
106
   
-
 
Tax certificates
  
4,322
   
340
   
24
   
341
   
-
 
Total:
 
$
9,315
  
$
3,835
  
$
886
  
$
5,655
  
$
-