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First United Corporation

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Ticker func
Exchange NASDAQ
Sector Financial Services
Industry Banks - Regional
Employees 291
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FY2017 Annual Report · First United Corporation
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Innovation. Technology. 
Personal. Experience.
Community.

2017 Annual Report

2017

Delivering the ultimate 
banking experience

When we unite our strengths under a shared mission 

to serve, we can accomplish just about anything.  

Last year we continued to demonstrate to our 

customers and communities that First United 

is committed to delivering the ultimate banking 

experience. We’re a transformation in progress, 

innovating, drawing from the best that technology 

has to offer, and always staying true to our values 

in providing highly sophisticated and extremely 

personalized solutions. 

Table of Contents

02    Shareholder Letter

05    Summary of Selected Financial Data

06    Innovation

07    Technology

08    Personal

10    Experience

11    Community

12    Directors and Officers

Shareholder 
Letter

2

Dear Shareholders, Associates, 

Customers and Community,

Innovation  spurred  by  technology  and  mixed  with 

personal  service 

leads 

to 

the  ultimate  banking 

experience  for  customers  of  all  ages,  demographics 

and  differing  levels  of  technical  expertise.  In  2017, 

we  continued  our  transformation  by  updating  our 

community  office  network,  hiring  associates  who 

emulate  our  values  and  incorporating  our  brand  into 

every customer experience.  

Technology  is  top  of  mind  for  both  our  community 

oriented business owners and consumer customers as 

they are anxious to adopt new and innovative methods 

of  banking  like  mobile  deposit  capture,  person-to-

person  payments,  and  internet  banking.    We  are 

dedicated  to  providing  the  necessary  safeguards  to 

protect their financial information and to educate them 

on how they can minimize and avoid risk. Our associates 

now  have  the  ability  to  assist  with  new  product  

set-up, maintenance and technical questions; within our 

community  offices,  at  our  customers’  locations  or  by 

phone. Additionally, our state-of-the-art, highly trained 

Customer Care Center provides extended weekday and 

weekend assistance when needed.

Customer  service  extends  beyond  our  Customer 

Care  Center and is the heart of  what we do. Daily,  we 

challenge  our  associates  to  provide  an  uncommon 

commitment to service and solutions. This is our vision, 

and  it  can  only  be  accomplished  through  personal 

interaction  with  our  customers  and  communities,  as 

well as personal attention to our processes and every 

touch  point,  including  both  the  physical  and  virtual 

banking venues. We understand that the perfect blend 

of personal service and technology differs by customer 

and that it is our responsibility to ask questions, review 

customer relationships and provide the level of service 

needed  to  culminate  in  an  exceptional  customer 

banking experience — every time we interact with our 

customer.

From the shareholder perspective, creating the exceptional banking experience is 

expected to result in increased earnings and increased shareholder return.  Our 

net income available to common shareholders in 2017 was $4.1 million or $.58 per 

common share, compared to $5.3 million or $.84 per common share for 2016.  2017 

earnings were negatively impacted by a one-time tax expense of $3.2 million, or 

approximately $.49 per share, due to the reduction in the valuation of our deferred 

tax assets.  This reduction was due to the new Tax Cuts and Jobs Act, which was 

signed into law by the President of the United States on December 22, 2017. For 

businesses, the Act reduces the corporate tax rate from a maximum of 35% to a flat 

21% rate effective on January 1, 2018.  Going forward, the Corporation will benefit 

from the new reduced corporate income tax rate.  Absent this one-time expense, 

2017 core earnings showed continued improvement over 2016.

To  provide  the  ultimate  community  office  environment,  banking  technology  and 

skilled  personal  attention  to  our  customers,  we  must  continue  to  provide  high 

value  that  allows  us  to  price  accordingly.    This  results  in  a  higher  level  of  core 

earnings. 2017 core earnings continued to increase, driven by our loan and deposit 

production,  an  increase  in  wealth  management  and  other  fee  income  as  well  as 

our ability to control expenses. 2017 provision expense and charge-off activity was 

higher  than  anticipated  driven  by  one  deteriorating  loan  relationship.  However, 

overall  asset  quality  has  improved  significantly  as  we  are  focused  on  providing 

loans to our local communities and continuing to exit the out of market participation 

relationships.  Our  ability  to  reduce  our  overall  cost  of  funds,  rising  interest  rates 

and a higher yield on our loan portfolio offset flat loan growth.

The most meaningful and satisfying change in our balance sheet was our ability to 

redeem $10.8 million of Trust Preferred debentures and to redeem the final $20.0 

million of Series A preferred stock. This was possible due to our successful $9.2 

million common stock rights offering during the first quarter of 2017 and our strong 

capital position.  The rights offering was three times oversubscribed and gave our 

existing shareholders the opportunity to experience an immediate return on their 

investment as they exercised their rights at a discount to market.  Even better, the 

offering was accretive to earnings as we used the proceeds for the redemptions of 

the higher cost debentures and preferred stock, resulting in a more cost-effective 

capital mix for our Company. Our capital levels remain strong and provide us with 

a solid foundation for future growth and adequately cover the risks inherent in our 

balance sheet.

The innovative blend of technology and personal service that we have incorporated 

into delivering our service and solutions has  allowed us to continue to grow our 

customer base and net profits resulting in an increasing shareholder return. Our 

stock price improved from $15.95 at December 31, 2016 to $17.40 at December 29, 

2017, a 9% increase.  

Daily, we 

challenge our 

associates 

to provide an 

uncommon 

commitment 

to service and 

solutions.

3

However, the most exciting news for me to share with you, our shareholders, 

is the recent announcement of the upcoming payment of a common stock 

dividend.  On March 7, 2018, your Company declared the payment of $.09 

per common share payable on May 2, 2018.  I know that it has been a long 

On March 7, 2018, 

wait  and  I  personally  thank  you  for  your  patience  and  confidence  in  First 

United Corporation over the past several years as we improved asset quality 

your Company 

declared the 

payment of $.09 

per common 

share payable on 

May 2, 2018.

4

and  core  earnings,  changed  our  capital  composition  and  positioned  our 

company  to  once  again  provide  an  additional  return  on  your  investment 

through  the  payment  of  a  dividend.  As  your  recent  shareholder  letter 

indicated, provided that our financial performance continues to support the 

payment,  it  is  our  intention  to  continue  this  dividend,  at  this  level,  for  the 

foreseeable future.

As  we  look  to  the  future,  our    2018  strategic  focus  will  be  to  assess  and 

increase the contribution of profits we receive from each of our six market 

regions. Our teams of retail, mortgage, commercial and wealth management 

specialists  will  work  together  to  profitably  deepen  customer  relationships, 

seek new relationships and to build our net interest income and fee income. 

Increasing  the  penetration  and  customer  use  of  our  technology  and 

implementing operational efficiencies into our processes will also be a focus 

as we seek  to deliver  on our  promise  of  delivering  an uncommon,  hassle-

free banking experience. We are challenging our associates to look for new 

and different ways to satisfy our customers’ financial needs and to provide 

innovative  solutions.  After  all,  as  I  stated  earlier,  innovation  spurred  by 

technology and mixed with personal service will lead to the ultimate banking 

experience. 

We  will  continue  to  create  value  for  our  customers  and  for  you,  our 

shareholders,  as  we  strive  to  be  a  high-performing  community  bank.  Our 

point of difference is and will continue to be our people, our associates. They 

do make the difference and I thank each one for their dedication, passion 

and uncommon commitment to provide customized financial solutions that 

will result in every customer saying, “This is my bank – my helpful, trusted 

partner for life.”

Thank you for your confidence in First United Corporation!

Carissa L. Rodeheaver 

Chairman of the Board, President & 

Chief Executive Officer

Summary of Selected Financial Data
(Dollars in thousands, except per share data) 

2017 

2016 

% Change

Results of Operations:
Tax-equivalent interest income 
Interest expense 

Tax-equivalent net interest income 
Tax-equivalent adjustment 

Provision for loan losses 
Net interest income after provision for loan losses 
Non-interest income 

Operating non-interest income 
Non-operating non-interest income: 

$    47,586 
 7,371  
 40,215  
 637  
 2,534  
 37,044   
 14,288  
 14,259  

Net gains-other  
Non-interest expenses 
Income before income taxes 
Income tax expense (includes $3,226 from tax reform impact)  
Net Income 
Preferred stock dividends 
Net Income Available to Common Shareholders   

$           29 
$    39,118  
 12,214  
 6,945  
 5,269  
 (1,215) 
 4,054  

  $    46,418 
8,223  
38,195  
555  
3,122  
34,518 
14,653  
 14,127  

  $         526 
39,107  
 10,064  
 2,783  
 7,281 
 (2,025) 
 5,256  

2.52 %
- 10.36 %
5.29 %
14.77 %
- 18.83 %
7.32 %
- 2.49 %
0.93 %

- 94.49 %
0.03 %
21.36 %
149.55 %
- 27.63 %
- 40.00 %
- 22.87 %

Per Share Data: 
Basic and diluted net income per common share    $        0.58  
 15.34  
Book value (at year end) 
 14.34  
Tangible book value (at year end) 

  $        0.84 
14.95 
13.76 

- 29.76 % 
2.61 % 
4.22 %

Financial Condition (at year end): 
Assets 
Deposits 
Net loans 
Investment Securities 
Shareholders’ equity 

Performance Ratios (for the year): 
Return on average equity 
Return on average assets 
Net interest margin 

Capital and Credit Quality Ratios: 
Average equity to average assets 
Total risk-based capital ratio 
Tier 1 to Risk Weighted Assets 
Tier 1 to Average Assets (leverage) 
Common Equity Tier 1 to Risk Weighted Assets 
Allowance for loan losses to gross loans 
Nonperforming loans 
     and 90 days past due loans to total assets 
Net charge-offs to average loans 

  $ 1,340,839 
1,039,390 
882,546 
240,102 
 108,390  

 $ 1,318,190 
  1,014,229 
882,008 
237,169 
 113,698  

1.72 %
2.48 %
0.06 %
1.24 %
- 4.67 %

4.52  % 
0.40 
3.37 

6.86  %
0.55
3.19

8.82  % 

8.62  %

15.98 
14.97 
11.00 
12.54 
1.12 

0.58 
0.28 

16.71
14.77
10.95
10.75
1.11

1.09 
0.57 

5

 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Innovation

We  continued  to  take  our  customers  on  a  journey  to  better  banking  in  2017,  proving  there 

is always space for a newer and more innovative way to get down to business. Welcome to 

the  beginnings  of  a  revolutionized  branch  design  and  the  launch  of  universal  banker.  Our 

inventive spirit and ambitious nature mean we always have our eye on the future, anticipating 

the evolving needs of our customers and leading this community forward.

6

Scan to take a 
3D tour of our 
newly renovated 
home office.

Technology

Using the very best in technology to make banking faster, easier, safer and more convenient 

has become a major focus for First United. Last year was especially notable as we began our 

efforts  to  craft  a  welcoming,  engaging  and  technologically  advanced  environment  in  each 

of  our  branch  locations.  In  addition,  our  highly  trained  Customer  Care  Center  has  become 

unstoppable  in  its  ability  to  support  our  customers’  technology  needs  and  they  are  only  a 

phone call away!

7

8

Here’s to 2017. At a 

glance, we are optimistic, 

with a focus on innovative 

conveniences, inspiring 

spaces and brand clarity.

Personal

As bankers, we’re in a unique position to partner with our customers during some of the most 

important financial decisions they’ll ever make. That level of responsibility is humbling. It shapes 

how and why we serve. In 2017, we built upon our commitment to provide customized products 

and services — and to be there when needed. We made new connections, volunteered in our 

communities, inspired people, guided business owners, forged relationships built on trust, and 

consistently demonstrated our passion for helping people.

9

Experience

When  we  blend  high-tech  with  high-touch,  our  customers  get  a  banking  experience  like  no 

other. Last year, we embraced new advances in our ongoing mission to stay one step ahead 

of our customers’ needs. We’re maximizing technology to be as accessible as possible. We’re 

continuing to go the extra mile and lead with compassion, because our customers expect it 

and deserve it. While our branch transforms, our customers are seeing firsthand how we strive 

to fulfill our purpose of delivering the ultimate banking experience.

10

Community

At  First  United,  we  are  passionate  about  helping  our  communities.  We  strongly  support  the 

local businesses and non-profits that make our communities better every day. As a result, in 

some  of  our  renovated  spaces,  we  have  created  dedicated  community  rooms  with  modern 

technology  that  allows  them  to  conduct  meetings  and  do  business  in  ways  they  may  not 

otherwise  be  able  to,  at  no  cost  to  them.  We  think  of  it  not  just  as  an  investment  into  our 

facilities but an investment into the community.

Scan to take a 3D tour of 
our Community Room.

11

Directors and Officers

Board of Directors

John F. Barr
Owner, Ellsworth Electric, Inc.

Brian R. Boal 
Principal, Boal & Associates, PC

M. Kathryn Burkey
Certified Public Accountant,
Owner, M. Kathryn Burkey, CPA

Robert W. Kurtz 
Retired, Former President, Chief Risk Officer, 
Secretary and Treasurer of First United Corporation 
and First United Bank & Trust

John W. McCullough 
Certified Public Accountant, Retired as Partner of 
Ernst & Young, LLP 

Elaine L. McDonald 
Owner, Elaine L. McDonald, PC

Officers

Carissa L. Rodeheaver 
Chairman of the Board, President & 
Chief Executive Officer

R.L. Fisher
Senior Vice President & Chief Lending Officer

Robin E. Murray 
Senior Vice President & Director of Retail Banking

Carissa L. Rodeheaver
Chairman of the Board, President &  
Chief Executive Officer of First United  
Corporation and First United Bank & Trust

Gary R. Ruddell 
President, Total Biz Fulfillment, Inc.

I. Robert Rudy
President, I.R. Rudy’s, Inc.

Marisa A. Shockley 
Owner, Shockley, Inc. 

Robert G. Stuck 
Realtor, Taylor-Made; Retired,  
Former Vice President, Oakview Motors, Inc. 

H. Andrew Walls, III
President, Morgantown Printing & Binding; 
Member, MEGBA, LLC

Keith R. Sanders 
Senior Vice President & Senior Trust Officer

Beverly A. Sines 
Senior Vice President & Chief Credit Officer

Tonya K. Sturm 
Senior Vice President & Chief Financial Officer, 
Corporate Secretary & Treasurer

Jason B. Rush 
Senior Vice President & Chief Operating Officer

Karen L. Malecki 
Vice President & Director of Strategic Initiatives

Market Presidents

Gordon M. Cooley
Market President 
Frederick County, MD

Kimberly R. Moyers
Market President 
Monongalia County, WV 
Harrison County, WV

Denise D. Phelps
Market President 
Berkeley County, WV

12

Philip L. Rodeheaver
Market President 
Garrett County, MD 
Allegany County, MD 
Mineral County, WV

Patricia E. Young
Market President 
Washington County, MD

If you need assistance in any of the following areas: 

•  Change in registration
•  Reporting lost certificates
•  Non-receipt or loss of dividend checks
• 

Information on dividend reinvestment plan

Please contact our transfer agent at: 

Computershare Trust Company, N.A.
P.O. Box 43078
Providence, RI 02940-3078
www.computershare.com/investor

First United - Direct Line:     1-866-298-7858
TDD for Hearing Impaired:  1-800-952-9245
Foreign Shareowners:         1-781-575-2622
TDD for Hearing Impaired:  1-781-575-2692

Shareholders’ Meeting 
The Annual Shareholders’ Meeting will be held on: 

Thursday, May 17, 2018, 10:00 a.m.
The Wisp Resort
296 Marsh Hill Road
McHenry, MD  21541

S.E.C. Form 10-K
The Corporation files an annual report on Form 10-K with the Securities and 
Exchange Commission. This statement can be found on our investor relations 
website at http://investors.MyBank.com or you may request to receive a copy 
by calling us at 1-888-692-2654. A statement may also be requested by mail, 
without charge, to any shareholder who requests it in writing to: 

Tonya K. Sturm 
Corporate Secretary
First United Corporation
c/o First United Bank & Trust
19 South Second Street
Oakland, MD 21550

 
MyBank.com