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Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 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 September 30, 2016, December 31, 2015, and September 30, 2015, by class of financing receivable and allowance element, is presented in the following tables:

As of September 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	$	381,000			$	1,303,000			$	2,355,000			$	—			$	4,039,000
Construction	99,000				81,000				147,000				—				327,000
Other	68,000				577,000				1,043,000				—				1,688,000
Municipal	—				—				18,000				—				18,000
Residential
Term	318,000				571,000				470,000				—				1,359,000
Construction	—				20,000				17,000				—				37,000
Home equity line of credit	32,000				457,000				385,000				—				874,000
Consumer	51,000				318,000				249,000				—				618,000
Unallocated	—				—				—				1,338,000				1,338,000
	$	949,000			$	3,327,000			$	4,684,000			$	1,338,000			$	10,298,000

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 September 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	$	71,000			$	1,094,000			$	1,986,000			$	—			$	3,151,000
Construction	282,000				98,000				178,000				—				558,000
Other	8,000				486,000				882,000				—				1,376,000
Municipal	—				—				16,000				—				16,000
Residential
Term	435,000				300,000				430,000				—				1,165,000
Construction	—				9,000				13,000				—				22,000
Home equity line of credit	30,000				530,000				341,000				—				901,000
Consumer	—				346,000				216,000				—				562,000
Unallocated	—				—				—				1,926,000				1,926,000
	$	826,000			$	2,863,000			$	4,062,000			$	1,926,000			$	9,677,000

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, 2016:

	Commercial Real Estate				Commercial Construction				Commercial Other				Municipal Loans				All Risk- Rated Loans
1 Strong	$	2,000			$	—			$	721,000			$	—			$	723,000
2 Above Average	24,225,000				53,000				9,546,000				24,592,000				58,416,000
3 Satisfactory	72,082,000				824,000				24,032,000				1,561,000				98,499,000
4 Average	133,835,000				12,764,000				67,811,000				—				214,410,000
5 Watch	41,120,000				5,187,000				24,189,000				—				70,496,000
6 OAEM	9,360,000				—				1,957,000				—				11,317,000
7 Substandard	17,184,000				—				2,942,000				—				20,126,000
8 Doubtful	—				—				—				—				—
Total	$	297,808,000			$	18,828,000			$	131,198,000			$	26,153,000			$	473,987,000

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 September 30, 2015:

	Commercial Real Estate				Commercial Construction				Commercial Other				Municipal Loans				All Risk- Rated Loans
1 Strong	$	8,000			$	—			$	788,000			$	—			$	796,000
2 Above Average	26,881,000				58,000				8,753,000				19,892,000				55,584,000
3 Satisfactory	50,944,000				2,389,000				29,253,000				1,485,000				84,071,000
4 Average	127,903,000				16,711,000				55,625,000				—				200,239,000
5 Watch	36,213,000				3,749,000				19,457,000				—				59,419,000
6 OAEM	8,477,000				—				1,836,000				—				10,313,000
7 Substandard	18,315,000				717,000				3,385,000				—				22,417,000
8 Doubtful	—				—				—				—				—
Total	$	268,741,000			$	23,624,000			$	119,097,000			$	21,377,000			$	432,839,000

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, 2016, and allowance for loan loss balances by class and related loan balances by class as of September 30, 2016:

	Commercial									Municipal			Residential						Home Equity Line of Credit			Consumer			Unallocated			Total
	Real Estate			Construction			Other						Term			Construction
For the nine months ended September 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			75,000			167,000			—			338,000			—			147,000			246,000			—			1,006,000
Recoveries	—			4,000			80,000			—			88,000			—			3,000			88,000			—			263,000
Provision (credit)	952,000			(182,000		)	323,000			1,000			218,000			13,000			125,000			210,000			(535,000		)	1,125,000
Ending balance	$	4,039,000		$	327,000		$	1,688,000		$	18,000		$	1,359,000		$	37,000		$	874,000		$	618,000		$	1,338,000		$	10,298,000
For the three months ended September 30, 2016
Beginning 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
Charge offs	—			17,000			137,000			—			72,000			—			25,000			89,000			—			340,000
Recoveries	—			4,000			24,000			—			14,000			—			1,000			22,000			—			65,000
Provision	84,000			22,000			23,000			1,000			52,000			3,000			18,000			50,000			122,000			375,000
Ending balance	$	4,039,000		$	327,000		$	1,688,000		$	18,000		$	1,359,000		$	37,000		$	874,000		$	618,000		$	1,338,000		$	10,298,000
Allowance for loan losses as of September 30, 2016
Ending balance specifically evaluated for impairment	$	381,000		$	99,000		$	68,000		$	—		$	318,000		$	—		$	32,000		$	51,000		$	—		$	949,000
Ending balance collectively evaluated for impairment	$	3,658,000		$	228,000		$	1,620,000		$	18,000		$	1,041,000		$	37,000		$	842,000		$	567,000		$	1,338,000		$	9,349,000
Related loan balances as of September 30, 2016
Ending balance	$	297,808,000		$	18,828,000		$	131,198,000		$	26,153,000		$	403,159,000		$	14,269,000		$	111,994,000		$	25,583,000		$	—		$	1,028,992,000
Ending balance specifically evaluated for impairment	$	10,442,000		$	788,000		$	1,254,000		$	—		$	14,131,000		$	—		$	1,400,000		$	170,000		$	—		$	28,185,000
Ending balance collectively evaluated for impairment	$	287,366,000		$	18,040,000		$	129,944,000		$	26,153,000		$	389,028,000		$	14,269,000		$	110,594,000		$	25,413,000		$	—		$	1,000,807,000

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 nine months and quarter ended September 30, 2015, and allowance for loan loss balances by class and related loan balances by class as of September 30, 2015:

	Commercial									Municipal			Residential						Home Equity Line of Credit			Consumer			Unallocated			Total
	Real Estate			Construction			Other						Term			Construction
For the nine months ended September 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	254,000			9,000			732,000			—			187,000			—			532,000			282,000			—			1,996,000
Recoveries	1,000			—			66,000			—			37,000			—			31,000			94,000			—			229,000
Provision (credit)	(128,000		)	(256,000		)	537,000			1,000			130,000			2,000			342,000			208,000			264,000			1,100,000
Ending balance	$	3,151,000		$	558,000		$	1,376,000		$	16,000		$	1,165,000		$	22,000		$	901,000		$	562,000		$	1,926,000		$	9,677,000
For the three months ended September 30, 2015
Beginning 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
Charge offs	132,000			—			246,000			—			38,000			—			24,000			77,000			—			517,000
Recoveries	1,000			—			51,000			—			4,000			—			1,000			29,000			—			86,000
Provision (credit)	339,000			(147,000		)	(100,000		)	—			15,000			(5,000		)	6,000			30,000			62,000			200,000
Ending balance	$	3,151,000		$	558,000		$	1,376,000		$	16,000		$	1,165,000		$	22,000		$	901,000		$	562,000		$	1,926,000		$	9,677,000
Allowance for loan losses as of September 30, 2015
Ending balance specifically evaluated for impairment	$	71,000		$	282,000		$	8,000		$	—		$	435,000		$	—		$	30,000		$	—		$	—		$	826,000
Ending balance collectively evaluated for impairment	$	3,080,000		$	276,000		$	1,368,000		$	16,000		$	730,000		$	22,000		$	871,000		$	562,000		$	1,926,000		$	8,851,000
Related loan balances as of September 30, 2015
Ending balance	$	268,741,000		$	23,624,000		$	119,097,000		$	21,377,000		$	385,145,000		$	12,029,000		$	109,390,000		$	23,748,000		$	—		$	963,151,000
Ending balance specifically evaluated for impairment	$	11,228,000		$	996,000		$	1,736,000		$	—		$	15,276,000		$	—		$	1,550,000		$	—		$	—		$	30,786,000
Ending balance collectively evaluated for impairment	$	257,513,000		$	22,628,000		$	117,361,000		$	21,377,000		$	369,869,000		$	12,029,000		$	107,840,000		$	23,748,000		$	—		$	932,365,000

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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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