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Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2015

Receivables [Abstract]

Allowance for loan losses by class of financing receivable and allowance

A breakdown of the allowance for loan losses as of March 31, 2015, December 31, 2014, and March 31, 2014, by class of financing receivable and allowance element, is presented in the following tables:

As of March 31, 2015	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	$	248,000			$	1,094,000			$	1,775,000			$	—			$	3,117,000
Construction	396,000				157,000				254,000				—				807,000
Other	347,000				521,000				846,000				—				1,714,000
Municipal	—				—				16,000				—				16,000
Residential
Term	421,000				298,000				389,000				—				1,108,000
Construction	—				10,000				13,000				—				23,000
Home equity line of credit	24,000				716,000				304,000				—				1,044,000
Consumer	—				318,000				208,000				—				526,000
Unallocated	—				—				—				1,841,000				1,841,000
	$	1,436,000			$	3,114,000			$	3,805,000			$	1,841,000			$	10,196,000

As of December 31, 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	$	346,000			$	1,444,000			$	1,742,000			$	—			$	3,532,000
Construction	413,000				186,000				224,000				—				823,000
Other	129,000				624,000				752,000				—				1,505,000
Municipal	—				—				15,000				—				15,000
Residential
Term	519,000				297,000				369,000				—				1,185,000
Construction	—				9,000				11,000				—				20,000
Home equity line of credit	396,000				376,000				288,000				—				1,060,000
Consumer	—				346,000				196,000				—				542,000
Unallocated	—				—				—				1,662,000				1,662,000
	$	1,803,000			$	3,282,000			$	3,597,000			$	1,662,000			$	10,344,000

As of March 31, 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	$	1,019,000			$	1,707,000			$	1,774,000			$	—			$	4,500,000
Construction	276,000				154,000				160,000				—				590,000
Other	834,000				690,000				717,000				—				2,241,000
Municipal	—				—				15,000				—				15,000
Residential
Term	574,000				303,000				355,000				—				1,232,000
Construction	—				10,000				12,000				—				22,000
Home equity line of credit	83,000				343,000				282,000				—				708,000
Consumer	—				323,000				194,000				—				517,000
Unallocated	—				—				—				1,830,000				1,830,000
	$	2,786,000			$	3,530,000			$	3,509,000			$	1,830,000			$	11,655,000

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 March 31, 2015:

	Commercial Real Estate				Commercial Construction				Commercial Other				Municipal Loans				All Risk- Rated Loans
1 Strong	$	11,000			$	—			$	344,000			$	—			$	355,000
2 Above Average	11,599,000				766,000				8,282,000				24,687,000				45,334,000
3 Satisfactory	52,828,000				2,227,000				24,758,000				1,590,000				81,403,000
4 Average	108,480,000				25,867,000				55,120,000				—				189,467,000
5 Watch	36,816,000				2,567,000				17,642,000				—				57,025,000
6 OAEM	9,670,000				2,509,000				1,669,000				—				13,848,000
7 Substandard	22,617,000				747,000				7,640,000				—				31,004,000
8 Doubtful	—				—				—				—				—
Total	$	242,021,000			$	34,683,000			$	115,455,000			$	26,277,000			$	418,436,000

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, 2014:

	Commercial Real Estate				Commercial Construction				Commercial Other				Municipal Loans				All Risk- Rated Loans
1 Strong	$	12,000			$	—			$	330,000			$	—			$	342,000
2 Above Average	12,668,000				771,000				7,210,000				18,789,000				39,438,000
3 Satisfactory	50,275,000				1,983,000				24,232,000				1,635,000				78,125,000
4 Average	108,719,000				23,345,000				44,895,000				—				176,959,000
5 Watch	36,974,000				1,567,000				18,171,000				—				56,712,000
6 OAEM	9,846,000				2,519,000				1,970,000				—				14,335,000
7 Substandard	23,817,000				747,000				7,723,000				—				32,287,000
8 Doubtful	—				—				—				—				—
Total	$	242,311,000			$	30,932,000			$	104,531,000			$	20,424,000			$	398,198,000

The following table summarizes the risk ratings for the Company's commercial real estate, commercial construction, commercial other, and municipal loans as of March 31, 2014:

	Commercial Real Estate				Commercial Construction				Commercial Other				Municipal Loans				All Risk- Rated Loans
1 Strong	$	15,000			$	—			$	261,000			$	—			$	276,000
2 Above Average	9,287,000				773,000				7,458,000				15,926,000				33,444,000
3 Satisfactory	44,918,000				1,080,000				16,864,000				1,864,000				64,726,000
4 Average	102,361,000				16,388,000				46,447,000				—				165,196,000
5 Watch	33,079,000				—				10,828,000				—				43,907,000
6 OAEM	26,951,000				2,668,000				3,883,000				—				33,502,000
7 Substandard	23,576,000				777,000				11,495,000				—				35,848,000
8 Doubtful	—				—				40,000				—				40,000
Total	$	240,187,000			$	21,686,000			$	97,276,000			$	17,790,000			$	376,939,000

Allowance for Loan Losses Transactions

The following table presents allowance for loan losses activity by class for the three months ended March 31, 2015, and allowance for loan loss balances by class and related loan balances by class as of March 31, 2015:

	Commercial									Municipal			Residential						Home Equity Line of Credit			Consumer			Unallocated			Total
	Real Estate			Construction			Other						Term			Construction
For the three months ended March 31, 2015
Beginning balance	$	3,532,000		$	823,000		$	1,505,000		$	15,000		$	1,185,000		$	20,000		$	1,060,000		$	542,000		$	1,662,000		$	10,344,000
Charge offs	122,000			—			2,000			—			83,000			—			447,000			62,000			—			716,000
Recoveries	—			—			4,000			—			6,000			—			22,000			36,000			—			68,000
Provision (credit)	(293,000		)	(16,000		)	207,000			1,000			—			3,000			409,000			10,000			179,000			500,000
Ending balance	$	3,117,000		$	807,000		$	1,714,000		$	16,000		$	1,108,000		$	23,000		$	1,044,000		$	526,000		$	1,841,000		$	10,196,000
Allowance for loan losses as of March 31, 2015
Ending balance specifically evaluated for impairment	$	248,000		$	396,000		$	347,000		$	—		$	421,000		$	—		$	24,000		$	—		$	—		$	1,436,000
Ending balance collectively evaluated for impairment	$	2,869,000		$	411,000		$	1,367,000		$	16,000		$	687,000		$	23,000		$	1,020,000		$	526,000		$	1,841,000		$	8,760,000
Related loan balances as of March 31, 2015
Ending balance	$	242,021,000		$	34,683,000		$	115,455,000		$	26,277,000		$	383,869,000		$	13,036,000		$	104,100,000		$	19,728,000		$	—		$	939,169,000
Ending balance specifically evaluated for impairment	$	12,705,000		$	1,380,000		$	2,721,000		$	—		$	16,348,000		$	—		$	1,654,000		$	25,000		$	—		$	34,833,000
Ending balance collectively evaluated for impairment	$	229,316,000		$	33,303,000		$	112,734,000		$	26,277,000		$	367,521,000		$	13,036,000		$	102,446,000		$	19,703,000		$	—		$	904,336,000

The following table presents allowance for loan losses activity by class for the year-ended December 31, 2014 and allowance for loan loss balances by class and related loan balances by class as of December 31, 2014:

	Commercial											Municipal			Residential								Home Equity Line of Credit			Consumer			Unallocated			Total
	Real Estate				Construction				Other						Term				Construction
For the year ended December 31, 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	1,205,000				—				989,000			—			699,000				—				153,000			449,000			—			3,495,000
Recoveries	144,000				—				758,000			—			36,000				25,000				16,000			196,000			—			1,175,000
Provision (credit)	(9,000		)		248,000				(540,000		)	—			749,000				(26,000		)		522,000			222,000			(16,000		)	1,150,000
Ending balance	$	3,532,000			$	823,000			$	1,505,000		$	15,000		$	1,185,000			$	20,000			$	1,060,000		$	542,000		$	1,662,000		$	10,344,000
Allowance for loan losses as of December 31, 2014
Ending balance specifically evaluated for impairment	$	346,000			$	413,000			$	129,000		$	—		$	519,000			$	—			$	396,000		$	—		$	—		$	1,803,000
Ending balance collectively evaluated for impairment	$	3,186,000			$	410,000			$	1,376,000		$	15,000		$	666,000			$	20,000			$	664,000		$	542,000		$	1,662,000		$	8,541,000
Related loan balances as of December 31, 2014
Ending balance	$	242,311,000			$	30,932,000			$	104,531,000		$	20,424,000		$	384,032,000			$	12,160,000			$	103,521,000		$	19,653,000		$	—		$	917,564,000
Ending balance specifically evaluated for impairment	$	13,304,000			$	1,380,000			$	2,942,000		$	—		$	16,123,000			$	—			$	2,087,000		$	26,000		$	—		$	35,862,000
Ending balance collectively evaluated for impairment	$	229,007,000			$	29,552,000			$	101,589,000		$	20,424,000		$	367,909,000			$	12,160,000			$	101,434,000		$	19,627,000		$	—		$	881,702,000

The following table presents allowance for loan losses activity by class for the three months ended March 31, 2014, and allowance for loan loss balances by class and related loan balances by class as of March 31, 2014:

	Commercial									Municipal			Residential						Home Equity Line of Credit			Consumer			Unallocated			Total
	Real Estate			Construction			Other						Term			Construction
For the three months ended March 31, 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	20,000			—			174,000			—			119,000			—			12,000			70,000			—			395,000
Recoveries	1,000			—			64,000			—			4,000			—			1,000			66,000			—			136,000
Provision (credit)	(83,000		)	15,000			75,000			—			248,000			1,000			44,000			(52,000		)	152,000			400,000
Ending balance	$	4,500,000		$	590,000		$	2,241,000		$	15,000		$	1,232,000		$	22,000		$	708,000		$	517,000		$	1,830,000		$	11,655,000
Allowance for loan losses as of March 31, 2014
Ending balance specifically evaluated for impairment	$	1,019,000		$	276,000		$	834,000		$	—		$	574,000		$	—		$	83,000		$	—		$	—		$	2,786,000
Ending balance collectively evaluated for impairment	$	3,481,000		$	314,000		$	1,407,000		$	15,000		$	658,000		$	22,000		$	625,000		$	517,000		$	1,830,000		$	8,869,000
Related loan balances as of March 31, 2014
Ending balance	$	240,187,000		$	21,686,000		$	97,276,000		$	17,790,000		$	372,479,000		$	12,360,000		$	92,202,000		$	14,934,000		$	—		$	868,914,000
Ending balance specifically evaluated for impairment	$	15,260,000		$	1,492,000		$	5,258,000		$	—		$	16,924,000		$	—		$	1,653,000		$	—		$	—		$	40,587,000
Ending balance collectively evaluated for impairment	$	224,927,000		$	20,194,000		$	92,018,000		$	17,790,000		$	355,555,000		$	12,360,000		$	90,549,000		$	14,934,000		$	—		$	828,327,000

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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=49124121&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=49124121&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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