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Loans (Tables)

9 Months Ended

Sep. 30, 2016

Loans and Leases Receivable Disclosure [Abstract]

Composition of Loan Portfolio

The following table shows the composition of the Company's loan portfolio as of September 30, 2016 and 2015 and at December 31, 2015:

	September 30, 2016						December 31, 2015						September 30, 2015
Commercial
Real estate	$	297,808,000			28.9	%	$	269,462,000			27.3	%	$	268,741,000			27.9	%
Construction	18,828,000				1.8	%	24,881,000				2.5	%	23,624,000				2.5	%
Other	131,198,000				12.8	%	128,341,000				13.0	%	119,097,000				12.4	%
Municipal	26,153,000				2.5	%	19,751,000				2.0	%	21,377,000				2.2	%
Residential
Term	403,159,000				39.2	%	403,030,000				40.7	%	385,145,000				39.9	%
Construction	14,269,000				1.4	%	8,451,000				0.9	%	12,029,000				1.2	%
Home equity line of credit	111,994,000				10.9	%	110,202,000				11.1	%	109,390,000				11.4	%
Consumer	25,583,000				2.5	%	24,520,000				2.5	%	23,748,000				2.5	%
Total	$	1,028,992,000			100.0	%	$	988,638,000			100.0	%	$	963,151,000			100.0	%

Past Due Loans Aging

Information on the past-due status of loans by class of financing receivable as of September 30, 2016, is presented in the following table:

	30-59 Days Past Due				60-89 Days Past Due				90+ Days Past Due				All Past Due				Current				Total				90+ Days & Accruing
Commercial
Real estate	$	—			$	385,000			$	1,101,000			$	1,486,000			$	296,322,000			$	297,808,000			$	—
Construction	—				—				—				—				18,828,000				18,828,000				—
Other	573,000				18,000				53,000				644,000				130,554,000				131,198,000				—
Municipal	—				—				—				—				26,153,000				26,153,000				—
Residential
Term	414,000				3,896,000				1,925,000				6,235,000				396,924,000				403,159,000				—
Construction	—				—				—				—				14,269,000				14,269,000				—
Home equity line of credit	310,000				49,000				708,000				1,067,000				110,927,000				111,994,000				—
Consumer	124,000				124,000				62,000				310,000				25,273,000				25,583,000				7,000
Total	$	1,421,000			$	4,472,000			$	3,849,000			$	9,742,000			$	1,019,250,000			$	1,028,992,000			$	7,000

Information on the past-due status of loans by class of financing receivable as of December 31, 2015, is presented in the following table:

	30-59 Days Past Due				60-89 Days Past Due				90+ Days Past Due				All Past Due				Current				Total				90+ Days & Accruing
Commercial
Real estate	$	603,000			$	—			$	281,000			$	884,000			$	268,578,000			$	269,462,000			$	—
Construction	35,000				—				238,000				273,000				24,608,000				24,881,000				—
Other	303,000				—				25,000				328,000				128,013,000				128,341,000				25,000
Municipal	—				—				—				—				19,751,000				19,751,000				—
Residential
Term	450,000				2,098,000				2,639,000				5,187,000				397,843,000				403,030,000				100,000
Construction	368,000				—				—				368,000				8,083,000				8,451,000				—
Home equity line of credit	261,000				255,000				592,000				1,108,000				109,094,000				110,202,000				—
Consumer	102,000				26,000				11,000				139,000				24,381,000				24,520,000				11,000
Total	$	2,122,000			$	2,379,000			$	3,786,000			$	8,287,000			$	980,351,000			$	988,638,000			$	136,000

Information on the past-due status of loans by class of financing receivable as of September 30, 2015, is presented in the following table:

	30-59 Days Past Due				60-89 Days Past Due				90+ Days Past Due				All Past Due				Current				Total				90+ Days & Accruing
Commercial
Real estate	$	193,000			$	863,000			$	—			$	1,056,000			$	267,685,000			$	268,741,000			$	—
Construction	—				31,000				208,000				239,000				23,385,000				23,624,000				—
Other	10,000				—				—				10,000				119,087,000				119,097,000				—
Municipal	—				—				—				—				21,377,000				21,377,000				—
Residential
Term	982,000				3,012,000				2,956,000				6,950,000				378,195,000				385,145,000				—
Construction	—				—				—				—				12,029,000				12,029,000				—
Home equity line of credit	577,000				—				618,000				1,195,000				108,195,000				109,390,000				—
Consumer	146,000				52,000				110,000				308,000				23,440,000				23,748,000				109,000
Total	$	1,908,000			$	3,958,000			$	3,892,000			$	9,758,000			$	953,393,000			$	963,151,000			$	109,000

Nonaccrual Loans

Information on nonaccrual loans as of September 30, 2016 and 2015 and at December 31, 2015 is presented in the following table:

	September 30, 2016				December 31, 2015				September 30, 2015
Commercial
Real estate	$	1,222,000			$	915,000			$	1,220,000
Construction	—				238,000				208,000
Other	412,000				66,000				114,000
Municipal	—				—				—
Residential
Term	4,475,000				5,260,000				5,491,000
Construction	—				—				—
Home equity line of credit	851,000				893,000				948,000
Consumer	170,000				—				—
Total	$	7,130,000			$	7,372,000			$	7,981,000

Impaired Loans by class of financing receivable

A breakdown of impaired loans by class of financing receivable as of and for the period ended September 30, 2016 is presented in the following table:

													For the nine months ended September 30, 2016								For the quarter ended September 30, 2016
	Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Recognized Interest Income				Average Recorded Investment				Recognized Interest Income
With No Related Allowance
Commercial
Real estate	$	5,530,000			$	5,601,000			$	—			$	6,559,000			$	186,000			$	5,540,000			$	41,000
Construction	—				—				—				43,000				1,000				10,000				—
Other	754,000				801,000				—				1,016,000				33,000				883,000				12,000
Municipal	—				—				—				—				—				—				—
Residential
Term	11,675,000				12,830,000				—				10,830,000				340,000				11,183,000				131,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,334,000				1,705,000				—				1,171,000				26,000				1,080,000				13,000
Consumer	55,000				96,000				—				6,000				3,000				18,000				3,000
	$	19,348,000			$	21,033,000			$	—			$	19,625,000			$	589,000			$	18,714,000			$	200,000
With an Allowance Recorded
Commercial
Real estate	$	4,912,000			$	5,094,000			$	381,000			$	3,940,000			$	130,000			$	4,899,000			$	59,000
Construction	788,000				788,000				99,000				834,000				27,000				788,000				9,000
Other	500,000				503,000				68,000				312,000				21,000				519,000				9,000
Municipal	—				—				—				—				—				—				—
Residential
Term	2,456,000				2,667,000				318,000				3,529,000				79,000				2,929,000				13,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	66,000				68,000				32,000				75,000				1,000				80,000				—
Consumer	115,000				115,000				51,000				51,000				2,000				115,000				2,000
	$	8,837,000			$	9,235,000			$	949,000			$	8,741,000			$	260,000			$	9,330,000			$	92,000
Total
Commercial
Real estate	$	10,442,000			$	10,695,000			$	381,000			$	10,499,000			$	316,000			$	10,439,000			$	100,000
Construction	788,000				788,000				99,000				877,000				28,000				798,000				9,000
Other	1,254,000				1,304,000				68,000				1,328,000				54,000				1,402,000				21,000
Municipal	—				—				—				—				—				—				—
Residential
Term	14,131,000				15,497,000				318,000				14,359,000				419,000				14,112,000				144,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,400,000				1,773,000				32,000				1,246,000				27,000				1,160,000				13,000
Consumer	170,000				211,000				51,000				57,000				5,000				133,000				5,000
	$	28,185,000			$	30,268,000			$	949,000			$	28,366,000			$	849,000			$	28,044,000			$	292,000

Substantially all interest income recognized on impaired loans for all classes of financing receivables was recognized on a cash basis as received.

A breakdown of impaired loans by class of financing receivable as of and for the year ended December 31, 2015 is presented in the following table:

	Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Recognized Interest Income
With No Related Allowance
Commercial
Real estate	$	7,173,000			$	7,496,000			$	—			$	8,990,000			$	301,000
Construction	30,000				30,000				—				3,000				1,000
Other	1,163,000				1,210,000				—				1,893,000				76,000
Municipal	—				—				—				—				—
Residential
Term	11,122,000				12,157,000				—				10,480,000				415,000
Construction	—				—				—				—				—
Home equity line of credit	1,401,000				2,054,000				—				1,400,000				43,000
Consumer	—				—				—				42,000				3,000
	$	20,889,000			$	22,947,000			$	—			$	22,808,000			$	839,000
With an Allowance Recorded
Commercial
Real estate	$	3,544,000			$	3,627,000			$	89,000			$	3,066,000			$	149,000
Construction	996,000				996,000				302,000				1,153,000				44,000
Other	71,000				77,000				8,000				256,000				5,000
Municipal	—				—				—				—				—
Residential
Term	3,966,000				4,193,000				326,000				5,228,000				180,000
Construction	—				—				—				—				—
Home equity line of credit	65,000				66,000				29,000				187,000				3,000
Consumer	—				—				—				—				—
	$	8,642,000			$	8,959,000			$	754,000			$	9,890,000			$	381,000
Total
Commercial
Real estate	$	10,717,000			$	11,123,000			$	89,000			$	12,056,000			$	450,000
Construction	1,026,000				1,026,000				302,000				1,156,000				45,000
Other	1,234,000				1,287,000				8,000				2,149,000				81,000
Municipal	—				—				—				—				—
Residential
Term	15,088,000				16,350,000				326,000				15,708,000				595,000
Construction	—				—				—				—				—
Home equity line of credit	1,466,000				2,120,000				29,000				1,587,000				46,000
Consumer	—				—				—				42,000				3,000
	$	29,531,000			$	31,906,000			$	754,000			$	32,698,000			$	1,220,000

A breakdown of impaired loans by class of financing receivable as of and for the period ended September 30, 2015 is presented in the following table:

													For the nine months ended September 30, 2015								For the quarter ended September 30, 2015
	Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Recognized Interest Income				Average Recorded Investment				Recognized Interest Income
With No Related Allowance
Commercial
Real estate	$	7,976,000			$	8,444,000			$	—			$	9,410,000			$	247,000			$	8,310,000			$	65,000
Construction	—				—				—				—				—				—				—
Other	1,660,000				1,728,000				—				2,077,000				76,000				1,698,000				34,000
Municipal	—				—				—				—				—				—				—
Residential
Term	10,096,000				11,006,000				—				10,482,000				268,000				9,852,000				95,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,484,000				2,135,000				—				1,383,000				36,000				1,498,000				21,000
Consumer	—				—				—				56,000				3,000				62,000				—
	$	21,216,000			$	23,313,000			$	—			$	23,408,000			$	630,000			$	21,420,000			$	215,000
With an Allowance Recorded
Commercial
Real estate	$	3,252,000			$	3,332,000			$	71,000			$	2,969,000			$	108,000			$	3,294,000			$	37,000
Construction	996,000				996,000				282,000				1,206,000				38,000				996,000				13,000
Other	76,000				83,000				8,000				317,000				4,000				152,000				—
Municipal	—				—				—				—				—				—				—
Residential
Term	5,180,000				5,485,000				435,000				5,375,000				166,000				5,429,000				46,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	66,000				67,000				30,000				227,000				2,000				67,000				—
Consumer	—				—				—				—				—				—				—
	$	9,570,000			$	9,963,000			$	826,000			$	10,094,000			$	318,000			$	9,938,000			$	96,000
Total
Commercial
Real estate	$	11,228,000			$	11,776,000			$	71,000			$	12,379,000			$	355,000			$	11,604,000			$	102,000
Construction	996,000				996,000				282,000				1,206,000				38,000				996,000				13,000
Other	1,736,000				1,811,000				8,000				2,394,000				80,000				1,850,000				34,000
Municipal	—				—				—				—				—				—				—
Residential
Term	15,276,000				16,491,000				435,000				15,857,000				434,000				15,281,000				141,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,550,000				2,202,000				30,000				1,610,000				38,000				1,565,000				21,000
Consumer	—				—				—				56,000				3,000				62,000				—
	$	30,786,000			$	33,276,000			$	826,000			$	33,502,000			$	948,000			$	31,358,000			$	311,000

Troubled Debt Restructurings on Financing Receivables

The following table shows loans placed on TDR status in the nine months ended September 30, 2015, by class of loan and the associated specific reserve included in the allowance for loan losses as of September 30, 2015:

	Number of Loans			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Specific Reserves
Commercial
Real estate	—			$	—			$	—			$	—
Construction	—			—				—				—
Other	—			—				—				—
Municipal	—			—				—				—
Residential
Term	1			111,000				108,000				—
Construction	—			—				—				—
Home equity line of credit	—			—				—				—
Consumer	—			—				—				—
	1			$	111,000			$	108,000			$	—

The following table shows loans placed on TDR status in the three months ended September 30, 2015, by class of loan and the associated specific reserve included in the allowance for loan losses as of September 30, 2015:

	Number of Loans			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Specific Reserves
Commercial
Real estate	—			$	—			$	—			$	—
Construction	—			—				—				—
Other	—			—				—				—
Municipal	—			—				—				—
Residential
Term	1			111,000				108,000				—
Construction	—			—				—				—
Home equity line of credit	—			—				—				—
Consumer	—			—				—				—
	1			$	111,000			$	108,000			$	—

The following table shows these TDRs by class and the associated specific reserves included in the allowance for loan losses as of September 30, 2015:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	—			$	—			$	—
Construction	—			—				—
Other	—			—				—
Municipal	—			—				—
Residential
Term	10			1,593,000				96,000
Construction	—			—				—
Home equity line of credit	—			—				—
Consumer	—			—				—
	10			$	1,593,000			$	96,000

The following table shows these TDRs by class and the associated specific reserves included in the allowance for loan losses as of September 30, 2016:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	—			$	—			$	—
Construction	—			—				—
Other	—			—				—
Municipal	—			—				—
Residential
Term	8			1,060,000				78,000
Construction	—			—				—
Home equity line of credit	—			—				—
Consumer	—			—				—
	8			$	1,060,000			$	78,000

The following table shows TDRs by class and the specific reserve as of September 30, 2016:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	11			$	9,221,000			$	116,000
Construction	1			788,000				99,000
Other	7			841,000				5,000
Municipal	—			—				—
Residential
Term	53			10,626,000				272,000
Construction	—			—				—
Home equity line of credit	3			549,000				—
Consumer	—			—				—
	75			$	22,025,000			$	492,000

The following table shows TDRs by class and the specific reserve as of December 31, 2015:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	15			$	10,350,000			$	85,000
Construction	1			788,000				94,000
Other	11			1,168,000				1,000
Municipal	—			—				—
Residential
Term	53			10,875,000				275,000
Construction	—			—				—
Home equity line of credit	4			742,000				—
Consumer	—			—				—
	84			$	23,923,000			$	455,000

The following table shows TDRs by class and the specific reserve as of September 30, 2015:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	16			$	10,696,000			$	69,000
Construction	1			788,000				76,000
Other	13			1,621,000				1,000
Municipal	—			—				—
Residential
Term	53			10,837,000				378,000
Construction	—			—				—
Home equity line of credit	5			773,000				—
Consumer	—			—				—
	88			$	24,715,000			$	524,000

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Tabular disclosure of the composition of loans contained in the loan portfolio.

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Tabular disclosure of impaired financing receivables.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5212-111524

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Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
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-Section 50
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Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953676-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953682-111524

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