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Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2014

Receivables [Abstract]

Allowance for loan losses by class of financing receivable and allowance

A breakdown of the allowance for loan losses as of September 30, 2014, December 31, 2013, and September 30, 2013, by class of financing receivable and allowance element, is presented in the following tables:

As of September 30, 2014	Specific Reserves on Loans Evaluated Individually for Impairment				General Reserves on Loans Based on Historical Loss Experience				Reserves for Qualitative Factors				Unallocated Reserves				Total Reserves
Commercial
Real estate	$	1,041,000			$	1,409,000			$	1,771,000			$	—			$	4,221,000
Construction	411,000				158,000				198,000				—				767,000
Other	660,000				568,000				714,000				—				1,942,000
Municipal	—				—				15,000				—				15,000
Residential
Term	661,000				296,000				363,000				—				1,320,000
Construction	—				9,000				11,000				—				20,000
Home equity line of credit	70,000				381,000				284,000				—				735,000
Consumer	—				314,000				194,000				—				508,000
Unallocated	—				—				—				2,113,000				2,113,000
	$	2,843,000			$	3,135,000			$	3,550,000			$	2,113,000			$	11,641,000

As of December 31, 2013	Specific Reserves on Loans Evaluated Individually for Impairment				General Reserves on Loans Based on Historical Loss Experience				Reserves for Qualitative Factors				Unallocated Reserves				Total Reserves
Commercial
Real estate	$	890,000			$	1,927,000			$	1,785,000			$	—			$	4,602,000
Construction	272,000				157,000				146,000				—				575,000
Other	841,000				745,000				690,000				—				2,276,000
Municipal	—				—				15,000				—				15,000
Residential
Term	404,000				342,000				353,000				—				1,099,000
Construction	—				10,000				11,000				—				21,000
Home equity line of credit	54,000				343,000				278,000				—				675,000
Consumer	—				382,000				191,000				—				573,000
Unallocated	—				—				—				1,678,000				1,678,000
	$	2,461,000			$	3,906,000			$	3,469,000			$	1,678,000			$	11,514,000

As of September 30, 2013	Specific Reserves on Loans Evaluated Individually for Impairment				General Reserves on Loans Based on Historical Loss Experience				Reserves for Qualitative Factors				Unallocated Reserves				Total Reserves
Commercial
Real estate	$	1,535,000			$	2,231,000			$	2,037,000			$	—			$	5,803,000
Construction	269,000				178,000				162,000				—				609,000
Other	807,000				764,000				698,000				—				2,269,000
Municipal	—				—				16,000				—				16,000
Residential
Term	228,000				360,000				394,000				—				982,000
Construction	—				7,000				8,000				—				15,000
Home equity line of credit	6,000				352,000				308,000				—				666,000
Consumer	—				342,000				211,000				—				553,000
Unallocated	—				—				—				1,544,000				1,544,000
	$	2,845,000			$	4,234,000			$	3,834,000			$	1,544,000			$	12,457,000

Summary of Risk Ratings for Loans

The following table summarizes the risk ratings for the Company's commercial real estate, commercial construction, commercial other, and municipal loans as of September 30, 2014:

	Commercial Real Estate				Commercial Construction				Commercial Other				Municipal Loans				All Risk- Rated Loans
1 Strong	$	14,000			$	—			$	300,000			$	—			$	314,000
2 Above Average	11,646,000				1,189,000				7,246,000				19,034,000				39,115,000
3 Satisfactory	50,554,000				1,042,000				22,174,000				1,688,000				75,458,000
4 Average	108,835,000				19,445,000				39,653,000				—				167,933,000
5 Watch	32,963,000				1,946,000				17,174,000				—				52,083,000
6 OAEM	13,578,000				2,555,000				2,211,000				—				18,344,000
7 Substandard	25,827,000				777,000				8,893,000				—				35,497,000
8 Doubtful	519,000				—				—				—				519,000
Total	$	243,936,000			$	26,954,000			$	97,651,000			$	20,722,000			$	389,263,000

The following table summarizes the risk ratings for the Company's commercial real estate, commercial construction, commercial other, and municipal loans as of December 31, 2013:

	Commercial Real Estate				Commercial Construction				Commercial Other				Municipal Loans				All Risk- Rated Loans
1 Strong	$	16,000			$	—			$	265,000			$	—			$	281,000
2 Above Average	14,565,000				804,000				6,719,000				16,230,000				38,318,000
3 Satisfactory	45,213,000				871,000				14,852,000				2,887,000				63,823,000
4 Average	100,343,000				14,938,000				45,792,000				—				161,073,000
5 Watch	32,326,000				26,000				10,439,000				—				42,791,000
6 OAEM	26,102,000				2,948,000				3,238,000				—				32,288,000
7 Substandard	27,115,000				795,000				13,622,000				—				41,532,000
8 Doubtful	263,000				—				362,000				—				625,000
Total	$	245,943,000			$	20,382,000			$	95,289,000			$	19,117,000			$	380,731,000

The following table summarizes the risk ratings for the Company's commercial real estate, commercial construction, commercial other, and municipal loans as of September 30, 2013:

	Commercial Real Estate				Commercial Construction				Commercial Other				Municipal Loans				All Risk- Rated Loans
1 Strong	$	18,000			$	—			$	268,000			$	—			$	286,000
2 Above Average	14,964,000				667,000				6,789,000				16,124,000				38,544,000
3 Satisfactory	36,696,000				2,219,000				16,368,000				2,094,000				57,377,000
4 Average	110,665,000				12,640,000				31,035,000				—				154,340,000
5 Watch	30,568,000				21,000				11,382,000				—				41,971,000
6 OAEM	25,314,000				3,001,000				3,194,000				—				31,509,000
7 Substandard	30,273,000				861,000				16,094,000				—				47,228,000
8 Doubtful	391,000				—				—				—				391,000
Total	$	248,889,000			$	19,409,000			$	85,130,000			$	18,218,000			$	371,646,000

Allowance for Loan Losses Transactions

The following table presents allowance for loan losses activity by class for the nine months and quarter ended September 30, 2014, and allowance for loan loss balances by class and related loan balances by class as of September 30, 2014:

	Commercial									Municipal			Residential						Home Equity Line of Credit			Consumer			Unallocated			Total
	Real Estate			Construction			Other						Term			Construction
For the nine months ended September 30, 2014
Beginning balance	$	4,602,000		$	575,000		$	2,276,000		$	15,000		$	1,099,000		$	21,000		$	675,000		$	573,000		$	1,678,000		$	11,514,000
Charge offs	530,000			—			244,000			—			446,000			—			153,000			390,000			—			1,763,000
Recoveries	108,000			—			736,000			—			32,000			—			15,000			149,000			—			1,040,000
Provision (credit)	41,000			192,000			(826,000		)	—			635,000			(1,000		)	198,000			176,000			435,000			850,000
Ending balance	$	4,221,000		$	767,000		$	1,942,000		$	15,000		$	1,320,000		$	20,000		$	735,000		$	508,000		$	2,113,000		$	11,641,000
For the three months ended September 30, 2014
Beginning balance	$	4,236,000		$	700,000		$	2,143,000		$	16,000		$	1,264,000		$	23,000		$	753,000		$	582,000		$	1,927,000		$	11,644,000
Charge offs	215,000			—			69,000			—			108,000			—			—			171,000			—			563,000
Recoveries	106,000			—			31,000			—			24,000			—			13,000			36,000			—			210,000
Provision (credit)	94,000			67,000			(163,000		)	(1,000		)	140,000			(3,000		)	(31,000		)	61,000			186,000			350,000
Ending balance	$	4,221,000		$	767,000		$	1,942,000		$	15,000		$	1,320,000		$	20,000		$	735,000		$	508,000		$	2,113,000		$	11,641,000
Allowance for loan losses as of September 30, 2014
Ending balance specifically evaluated for impairment	$	1,041,000		$	411,000		$	660,000		$	—		$	661,000		$	—		$	70,000		$	—		$	—		$	2,843,000
Ending balance collectively evaluated for impairment	$	3,180,000		$	356,000		$	1,282,000		$	15,000		$	659,000		$	20,000		$	665,000		$	508,000		$	2,113,000		$	8,798,000
Related loan balances as of September 30, 2014
Ending balance	$	243,936,000		$	26,954,000		$	97,651,000		$	20,722,000		$	386,768,000		$	12,253,000		$	101,094,000		$	18,737,000		$	—		$	908,115,000
Ending balance specifically evaluated for impairment	$	14,418,000		$	1,380,000		$	3,892,000		$	—		$	15,896,000		$	—		$	1,384,000		$	26,000		$	—		$	36,996,000
Ending balance collectively evaluated for impairment	$	229,518,000		$	25,574,000		$	93,759,000		$	20,722,000		$	370,872,000		$	12,253,000		$	99,710,000		$	18,711,000		$	—		$	871,119,000

The following table presents allowance for loan losses activity by class for the year-ended December 31, 2013 and allowance for loan loss balances by class and related loan balances by class as of December 31, 2013:

	Commercial											Municipal			Residential								Home Equity Line of Credit			Consumer			Unallocated			Total
	Real Estate				Construction				Other						Term				Construction
For the year ended December 31, 2013
Beginning balance	$	5,865,000			$	1,359,000			$	2,050,000		$	18,000		$	1,109,000			$	11,000			$	654,000		$	592,000		$	842,000		$	12,500,000
Charge offs	150,000				963,000				2,583,000			—			1,118,000				—				611,000			430,000			—			5,855,000
Recoveries	—				—				359,000			—			103,000				—				24,000			183,000			—			669,000
Provision (credit)	(1,113,000		)		179,000				2,450,000			(3,000		)	1,005,000				10,000				608,000			228,000			836,000			4,200,000
Ending balance	$	4,602,000			$	575,000			$	2,276,000		$	15,000		$	1,099,000			$	21,000			$	675,000		$	573,000		$	1,678,000		$	11,514,000
Allowance for loan losses as of December 31, 2013
Ending balance specifically evaluated for impairment	$	890,000			$	272,000			$	841,000		$	—		$	404,000			$	—			$	54,000		$	—		$	—		$	2,461,000
Ending balance collectively evaluated for impairment	$	3,712,000			$	303,000			$	1,435,000		$	15,000		$	695,000			$	21,000			$	621,000		$	573,000		$	1,678,000		$	9,053,000
Related loan balances as of December 31, 2013
Ending balance	$	245,943,000			$	20,382,000			$	95,289,000		$	19,117,000		$	377,218,000			$	11,803,000			$	91,549,000		$	15,066,000		$	—		$	876,367,000
Ending balance specifically evaluated for impairment	$	14,935,000			$	1,284,000			$	6,698,000		$	—		$	17,786,000			$	—			$	1,648,000		$	—		$	—		$	42,351,000
Ending balance collectively evaluated for impairment	$	231,008,000			$	19,098,000			$	88,591,000		$	19,117,000		$	359,432,000			$	11,803,000			$	89,901,000		$	15,066,000		$	—		$	834,016,000

The following table presents allowance for loan losses activity by class for the nine months and quarter ended September 30, 2013, and allowance for loan loss balances by class and related loan balances by class as of September 30, 2013:

	Commercial									Municipal			Residential						Home Equity Line of Credit			Consumer			Unallocated			Total
	Real Estate			Construction			Other						Term			Construction
For the nine months ended September 30, 2013
Beginning balance	$	5,865,000		$	1,359,000		$	2,050,000		$	18,000		$	1,109,000		$	11,000		$	654,000		$	592,000		$	842,000		$	12,500,000
Charge offs	150,000			963,000			1,053,000			—			909,000			—			485,000			333,000			—			3,893,000
Recoveries	—			—			157,000			—			38,000			—			5,000			150,000			—			350,000
Provision (credit)	88,000			213,000			1,115,000			(2,000		)	744,000			4,000			492,000			144,000			702,000			3,500,000
Ending balance	$	5,803,000		$	609,000		$	2,269,000		$	16,000		$	982,000		$	15,000		$	666,000		$	553,000		$	1,544,000		$	12,457,000
For the three months ended September 30, 2013
Beginning balance	$	5,811,000		$	591,000		$	2,572,000		$	18,000		$	1,026,000		$	9,000		$	737,000		$	631,000		$	1,275,000		$	12,670,000
Charge offs	89,000			33,000			532,000			—			302,000			—			54,000			81,000			—			1,091,000
Recoveries	—			—			13,000			—			2,000			—			3,000			60,000			—			78,000
Provision (credit)	81,000			51,000			216,000			(2,000		)	256,000			6,000			(20,000		)	(57,000		)	269,000			800,000
Ending balance	$	5,803,000		$	609,000		$	2,269,000		$	16,000		$	982,000		$	15,000		$	666,000		$	553,000		$	1,544,000		$	12,457,000
Allowance for loan losses as of September 30, 2013
Ending balance specifically evaluated for impairment	$	1,535,000		$	269,000		$	807,000		$	—		$	228,000		$	—		$	6,000		$	—		$	—		$	2,845,000
Ending balance collectively evaluated for impairment	$	4,268,000		$	340,000		$	1,462,000		$	16,000		$	754,000		$	15,000		$	660,000		$	553,000		$	1,544,000		$	9,612,000
Related loan balances as of September 30, 2013
Ending balance	$	248,889,000		$	19,409,000		$	85,130,000		$	18,218,000		$	375,387,000		$	7,617,000		$	92,374,000		$	15,049,000		$	—		$	862,073,000
Ending balance specifically evaluated for impairment	$	16,970,000		$	1,364,000		$	4,926,000		$	—		$	19,138,000		$	—		$	1,678,000		$	—		$	—		$	44,076,000
Ending balance collectively evaluated for impairment	$	231,919,000		$	18,045,000		$	80,204,000		$	18,218,000		$	356,249,000		$	7,617,000		$	90,696,000		$	15,049,000		$	—		$	817,997,000

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- Definition

Tabular disclosure for the roll forward of change in allowance for loan losses from period to period and related loan balances.

+ References

No definition available.

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- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953423-111524

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- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 29

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953659-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 55

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525

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