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Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2016

Receivables [Abstract]

Allowance for loan losses by class of financing receivable and allowance

A breakdown of the allowance for loan losses as of June 30, 2016, December 31, 2015, and June 30, 2015, by class of financing receivable and allowance element, is presented in the following tables:

As of June 30, 2016	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	$	369,000			$	1,296,000			$	2,290,000			$	—			$	3,955,000
Construction	97,000				80,000				141,000				—				318,000
Other	158,000				585,000				1,035,000				—				1,778,000
Municipal	—				—				17,000				—				17,000
Residential
Term	326,000				577,000				462,000				—				1,365,000
Construction	—				19,000				15,000				—				34,000
Home equity line of credit	28,000				475,000				377,000				—				880,000
Consumer	51,000				341,000				243,000				—				635,000
Unallocated	—				—				—				1,216,000				1,216,000
	$	1,029,000			$	3,373,000			$	4,580,000			$	1,216,000			$	10,198,000

As of December 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	$	89,000			$	893,000			$	2,138,000			$	—			$	3,120,000
Construction	302,000				82,000				196,000				—				580,000
Other	8,000				425,000				1,019,000				—				1,452,000
Municipal	—				—				17,000				—				17,000
Residential
Term	326,000				613,000				452,000				—				1,391,000
Construction	—				14,000				10,000				—				24,000
Home equity line of credit	29,000				500,000				364,000				—				893,000
Consumer	—				331,000				235,000				—				566,000
Unallocated	—				—				—				1,873,000				1,873,000
	$	754,000			$	2,858,000			$	4,431,000			$	1,873,000			$	9,916,000

As of June 30, 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	$	225,000			$	1,017,000			$	1,701,000			$	—			$	2,943,000
Construction	275,000				161,000				269,000				—				705,000
Other	275,000				522,000				874,000				—				1,671,000
Municipal	—				—				16,000				—				16,000
Residential
Term	501,000				303,000				380,000				—				1,184,000
Construction	—				12,000				15,000				—				27,000
Home equity line of credit	31,000				584,000				303,000				—				918,000
Consumer	—				373,000				207,000				—				580,000
Unallocated	—				—				—				1,864,000				1,864,000
	$	1,307,000			$	2,972,000			$	3,765,000			$	1,864,000			$	9,908,000

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 June 30, 2016:

	Commercial Real Estate				Commercial Construction				Commercial Other				Municipal Loans				All Risk- Rated Loans
1 Strong	$	3,000			$	—			$	897,000			$	—			$	900,000
2 Above Average	27,602,000				54,000				7,567,000				23,898,000				59,121,000
3 Satisfactory	71,595,000				995,000				25,038,000				1,633,000				99,261,000
4 Average	136,010,000				11,769,000				72,919,000				—				220,698,000
5 Watch	41,328,000				5,621,000				24,702,000				—				71,651,000
6 OAEM	9,443,000				—				2,587,000				—				12,030,000
7 Substandard	17,331,000				—				2,941,000				—				20,272,000
8 Doubtful	—				—				—				—				—
Total	$	303,312,000			$	18,439,000			$	136,651,000			$	25,531,000			$	483,933,000

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, 2015:

	Commercial Real Estate				Commercial Construction				Commercial Other				Municipal Loans				All Risk- Rated Loans
1 Strong	$	6,000			$	—			$	1,256,000			$	—			$	1,262,000
2 Above Average	29,176,000				56,000				7,506,000				18,321,000				55,059,000
3 Satisfactory	52,821,000				2,057,000				28,787,000				1,430,000				85,095,000
4 Average	122,071,000				18,070,000				67,301,000				—				207,442,000
5 Watch	36,075,000				4,490,000				18,135,000				—				58,700,000
6 OAEM	9,742,000				—				2,410,000				—				12,152,000
7 Substandard	19,571,000				208,000				2,946,000				—				22,725,000
8 Doubtful	—				—				—				—				—
Total	$	269,462,000			$	24,881,000			$	128,341,000			$	19,751,000			$	442,435,000

The following table summarizes the risk ratings for the Company's commercial real estate, commercial construction, commercial other, and municipal loans as of June 30, 2015:

	Commercial Real Estate				Commercial Construction				Commercial Other				Municipal Loans				All Risk- Rated Loans
1 Strong	$	10,000			$	—			$	1,177,000			$	—			$	1,187,000
2 Above Average	14,233,000				59,000				8,854,000				21,284,000				44,430,000
3 Satisfactory	53,204,000				1,760,000				25,281,000				1,537,000				81,782,000
4 Average	117,345,000				33,579,000				68,015,000				—				218,939,000
5 Watch	35,279,000				3,359,000				19,723,000				—				58,361,000
6 OAEM	8,799,000				—				1,458,000				—				10,257,000
7 Substandard	20,544,000				747,000				3,664,000				—				24,955,000
8 Doubtful	—				—				77,000				—				77,000
Total	$	249,414,000			$	39,504,000			$	128,249,000			$	22,821,000			$	439,988,000

Allowance for Loan Losses Transactions

The following table presents allowance for loan losses activity by class for the six months and quarter ended June 30, 2016, and allowance for loan loss balances by class and related loan balances by class as of June 30, 2016:

	Commercial									Municipal			Residential						Home Equity Line of Credit			Consumer			Unallocated			Total
	Real Estate			Construction			Other						Term			Construction
For the six months ended June 30, 2016
Beginning balance	$	3,120,000		$	580,000		$	1,452,000		$	17,000		$	1,391,000		$	24,000		$	893,000		$	566,000		$	1,873,000		$	9,916,000
Charge offs	33,000			58,000			30,000			—			266,000			—			122,000			157,000			—			666,000
Recoveries	—			—			56,000			—			74,000			—			2,000			66,000			—			198,000
Provision (credit)	868,000			(204,000		)	300,000			—			166,000			10,000			107,000			160,000			(657,000		)	750,000
Ending balance	$	3,955,000		$	318,000		$	1,778,000		$	17,000		$	1,365,000		$	34,000		$	880,000		$	635,000		$	1,216,000		$	10,198,000
For the three months ended June 30, 2016
Beginning balance	$	3,524,000		$	345,000		$	1,676,000		$	17,000		$	1,474,000		$	33,000		$	905,000		$	654,000		$	1,591,000		$	10,219,000
Charge offs	33,000			—			30,000			—			246,000			—			73,000			94,000			—			476,000
Recoveries	—			—			36,000			—			9,000			—			1,000			34,000			—			80,000
Provision (credit)	464,000			(27,000		)	96,000			—			128,000			1,000			47,000			41,000			(375,000		)	375,000
Ending balance	$	3,955,000		$	318,000		$	1,778,000		$	17,000		$	1,365,000		$	34,000		$	880,000		$	635,000		$	1,216,000		$	10,198,000
Allowance for loan losses as of June 30, 2016
Ending balance specifically evaluated for impairment	$	369,000		$	97,000		$	158,000		$	—		$	326,000		$	—		$	28,000		$	51,000		$	—		$	1,029,000
Ending balance collectively evaluated for impairment	$	3,586,000		$	221,000		$	1,620,000		$	17,000		$	1,039,000		$	34,000		$	852,000		$	584,000		$	1,216,000		$	9,169,000
Related loan balances as of June 30, 2016
Ending balance	$	303,312,000		$	18,439,000		$	136,651,000		$	25,531,000		$	403,461,000		$	13,403,000		$	112,536,000		$	24,880,000		$	—		$	1,038,213,000
Ending balance specifically evaluated for impairment	$	10,685,000		$	834,000		$	1,479,000		$	—		$	14,105,000		$	—		$	975,000		$	115,000		$	—		$	28,193,000
Ending balance collectively evaluated for impairment	$	292,627,000		$	17,605,000		$	135,172,000		$	25,531,000		$	389,356,000		$	13,403,000		$	111,561,000		$	24,765,000		$	—		$	1,010,020,000

The following table presents allowance for loan losses activity by class for the year-ended December 31, 2015 and allowance for loan loss balances by class and related loan balances by class as of December 31, 2015:

	Commercial											Municipal			Residential								Home Equity Line of Credit			Consumer			Unallocated			Total
	Real Estate				Construction				Other						Term				Construction
For the year ended December 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	280,000				9,000				732,000			—			420,000				—				582,000			350,000			—			2,373,000
Recoveries	2,000				1,000				88,000			—			152,000				—				31,000			121,000			—			395,000
Provision (credit)	(134,000		)		(235,000		)		591,000			2,000			474,000				4,000				384,000			253,000			211,000			1,550,000
Ending balance	$	3,120,000			$	580,000			$	1,452,000		$	17,000		$	1,391,000			$	24,000			$	893,000		$	566,000		$	1,873,000		$	9,916,000
Allowance for loan losses as of December 31, 2015
Ending balance specifically evaluated for impairment	$	89,000			$	302,000			$	8,000		$	—		$	326,000			$	—			$	29,000		$	—		$	—		$	754,000
Ending balance collectively evaluated for impairment	$	3,031,000			$	278,000			$	1,444,000		$	17,000		$	1,065,000			$	24,000			$	864,000		$	566,000		$	1,873,000		$	9,162,000
Related loan balances as of December 31, 2015
Ending balance	$	269,462,000			$	24,881,000			$	128,341,000		$	19,751,000		$	403,030,000			$	8,451,000			$	110,202,000		$	24,520,000		$	—		$	988,638,000
Ending balance specifically evaluated for impairment	$	10,717,000			$	1,026,000			$	1,234,000		$	—		$	15,088,000			$	—			$	1,466,000		$	—		$	—		$	29,531,000
Ending balance collectively evaluated for impairment	$	258,745,000			$	23,855,000			$	127,107,000		$	19,751,000		$	387,942,000			$	8,451,000			$	108,736,000		$	24,520,000		$	—		$	959,107,000

The following table presents allowance for loan losses activity by class for the six months and quarter ended June 30, 2015, and allowance for loan loss balances by class and related loan balances by class as of June 30, 2015:

	Commercial									Municipal			Residential						Home Equity Line of Credit			Consumer			Unallocated			Total
	Real Estate			Construction			Other						Term			Construction
For the six months ended June 30, 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			9,000			486,000			—			149,000			—			508,000			205,000			—			1,479,000
Recoveries	—			—			15,000			—			33,000			—			30,000			65,000			—			143,000
Provision (credit)	(467,000		)	(109,000		)	637,000			1,000			115,000			7,000			336,000			178,000			202,000			900,000
Ending balance	$	2,943,000		$	705,000		$	1,671,000		$	16,000		$	1,184,000		$	27,000		$	918,000		$	580,000		$	1,864,000		$	9,908,000
For the three months ended June 30, 2015
Beginning 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
Charge offs	—			9,000			484,000			—			66,000			—			61,000			143,000			—			763,000
Recoveries	—			—			11,000			—			27,000			—			8,000			29,000			—			75,000
Provision (credit)	(174,000		)	(93,000		)	430,000			—			115,000			4,000			(73,000		)	168,000			23,000			400,000
Ending balance	$	2,943,000		$	705,000		$	1,671,000		$	16,000		$	1,184,000		$	27,000		$	918,000		$	580,000		$	1,864,000		$	9,908,000
Allowance for loan losses as of June 30, 2015
Ending balance specifically evaluated for impairment	$	225,000		$	275,000		$	275,000		$	—		$	501,000		$	—		$	31,000		$	—		$	—		$	1,307,000
Ending balance collectively evaluated for impairment	$	2,718,000		$	430,000		$	1,396,000		$	16,000		$	683,000		$	27,000		$	887,000		$	580,000		$	1,864,000		$	8,601,000
Related loan balances as of June 30, 2015
Ending balance	$	249,414,000		$	39,504,000		$	128,249,000		$	22,821,000		$	378,090,000		$	14,215,000		$	108,788,000		$	22,028,000		$	—		$	963,109,000
Ending balance specifically evaluated for impairment	$	12,566,000		$	989,000		$	2,106,000		$	—		$	15,420,000		$	—		$	1,572,000		$	95,000		$	—		$	32,748,000
Ending balance collectively evaluated for impairment	$	236,848,000		$	38,515,000		$	126,143,000		$	22,821,000		$	362,670,000		$	14,215,000		$	107,216,000		$	21,933,000		$	—		$	930,361,000

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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=66008989&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 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525

Reference 2: 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=66008989&loc=SL6953659-111524

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