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Loans (Tables)

3 Months Ended

Mar. 31, 2017

Loans and Leases Receivable Disclosure [Abstract]

Composition of Loan Portfolio

The following table shows the composition of the Company's loan portfolio as of March 31, 2017 and 2016 and at December 31, 2016:

	March 31, 2017						December 31, 2016						March 31, 2016
Commercial
Real estate	$	304,663,000			28.0	%	$	302,506,000			28.2	%	$	279,683,000			27.8	%
Construction	28,775,000				2.6	%	25,406,000				2.4	%	20,138,000				2.0	%
Other	158,507,000				14.4	%	150,769,000				14.1	%	133,629,000				13.3	%
Municipal	28,327,000				2.6	%	27,056,000				2.5	%	19,042,000				1.9	%
Residential
Term	421,202,000				38.7	%	411,469,000				38.4	%	405,495,000				40.3	%
Construction	13,717,000				1.3	%	18,303,000				1.7	%	11,754,000				1.2	%
Home equity line of credit	110,016,000				10.1	%	110,907,000				10.4	%	110,249,000				11.0	%
Consumer	24,528,000				2.3	%	25,110,000				2.3	%	24,952,000				2.5	%
Total	$	1,089,735,000			100.0	%	$	1,071,526,000			100.0	%	$	1,004,942,000			100.0	%

Past Due Loans Aging

Information on the past-due status of loans by class of financing receivable as of March 31, 2017, 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	$	142,000			$	772,000			$	1,823,000			$	2,737,000			$	301,926,000			$	304,663,000			$	—
Construction	20,000				—				—				20,000				28,755,000				28,775,000				—
Other	199,000				154,000				439,000				792,000				157,715,000				158,507,000				—
Municipal	—				—				—				—				28,327,000				28,327,000				—
Residential
Term	3,555,000				—				1,603,000				5,158,000				416,044,000				421,202,000				—
Construction	—				—				—				—				13,717,000				13,717,000				—
Home equity line of credit	392,000				167,000				773,000				1,332,000				108,684,000				110,016,000				—
Consumer	328,000				34,000				11,000				373,000				24,155,000				24,528,000				11,000
Total	$	4,636,000			$	1,127,000			$	4,649,000			$	10,412,000			$	1,079,323,000			$	1,089,735,000			$	11,000

Information on the past-due status of loans by class of financing receivable as of December 31, 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	$	1,039,000			$	22,000			$	2,415,000			$	3,476,000			$	299,030,000			$	302,506,000			$	753,000
Construction	—				—				—				—				25,406,000				25,406,000				—
Other	202,000				33,000				796,000				1,031,000				149,738,000				150,769,000				20,000
Municipal	—				—				—				—				27,056,000				27,056,000				—
Residential
Term	631,000				3,970,000				1,802,000				6,403,000				405,066,000				411,469,000				—
Construction	—				—				—				—				18,303,000				18,303,000				—
Home equity line of credit	704,000				157,000				703,000				1,564,000				109,343,000				110,907,000				—
Consumer	135,000				45,000				4,000				184,000				24,926,000				25,110,000				4,000
Total	$	2,711,000			$	4,227,000			$	5,720,000			$	12,658,000			$	1,058,868,000			$	1,071,526,000			$	777,000

Information on the past-due status of loans by class of financing receivable as of March 31, 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	$	428,000			$	376,000			$	451,000			$	1,255,000			$	278,428,000			$	279,683,000			$	—
Construction	—				—				150,000				150,000				19,988,000				20,138,000				—
Other	323,000				110,000				—				433,000				133,196,000				133,629,000				—
Municipal	—				—				—				—				19,042,000				19,042,000				—
Residential
Term	2,321,000				62,000				2,400,000				4,783,000				400,712,000				405,495,000				411,000
Construction	—				—				—				—				11,754,000				11,754,000				—
Home equity line of credit	718,000				122,000				543,000				1,383,000				108,866,000				110,249,000				—
Consumer	176,000				26,000				41,000				243,000				24,709,000				24,952,000				41,000
Total	$	3,966,000			$	696,000			$	3,585,000			$	8,247,000			$	996,695,000			$	1,004,942,000			$	452,000

Nonaccrual Loans

Information on nonaccrual loans as of March 31, 2017 and 2016 and at December 31, 2016 is presented in the following table:

	March 31, 2017				December 31, 2016				March 31, 2016
Commercial
Real estate	$	2,625,000			$	1,907,000			$	920,000
Construction	—				—				180,000
Other	938,000				964,000				69,000
Municipal	—				—				—
Residential
Term	4,028,000				4,060,000				4,677,000
Construction	—				—				—
Home equity line of credit	909,000				843,000				841,000
Consumer	—				—				—
Total	$	8,500,000			$	7,774,000			$	6,687,000

Impaired Loans by class of financing receivable

A breakdown of impaired loans by class of financing receivable as of and for the period ended March 31, 2017 is presented in the following table:

													For the three months ended March 31, 2017
	Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Recognized Interest Income
With No Related Allowance
Commercial
Real estate	$	5,949,000			$	6,450,000			$	—			$	5,444,000			$	51,000
Construction	—				—				—				—				—
Other	1,476,000				1,636,000				—				1,595,000				22,000
Municipal	—				—				—				—				—
Residential
Term	11,388,000				12,470,000				—				11,402,000				129,000
Construction	—				—				—				—				—
Home equity line of credit	1,422,000				1,752,000				—				1,376,000				9,000
Consumer	—				—				—				—				—
	$	20,235,000			$	22,308,000			$	—			$	19,817,000			$	211,000
With an Allowance Recorded
Commercial
Real estate	$	4,722,000			$	4,908,000			$	351,000			$	4,741,000			$	46,000
Construction	763,000				763,000				101,000				763,000				9,000
Other	234,000				272,000				39,000				125,000				4,000
Municipal	—				—				—				—				—
Residential
Term	1,872,000				2,020,000				251,000				2,077,000				23,000
Construction	—				—				—				—				—
Home equity line of credit	26,000				27,000				26,000				26,000				—
Consumer	—				—				—				—				—
	$	7,617,000			$	7,990,000			$	768,000			$	7,732,000			$	82,000
Total
Commercial
Real estate	$	10,671,000			$	11,358,000			$	351,000			$	10,185,000			$	97,000
Construction	763,000				763,000				101,000				763,000				9,000
Other	1,710,000				1,908,000				39,000				1,720,000				26,000
Municipal	—				—				—				—				—
Residential
Term	13,260,000				14,490,000				251,000				13,479,000				152,000
Construction	—				—				—				—				—
Home equity line of credit	1,448,000				1,779,000				26,000				1,402,000				9,000
Consumer	—				—				—				—				—
	$	27,852,000			$	30,298,000			$	768,000			$	27,549,000			$	293,000

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, 2016 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	$	5,201,000			$	5,614,000			$	—			$	6,252,000			$	220,000
Construction	—				—				—				32,000				—
Other	1,671,000				1,852,000				—				1,074,000				86,000
Municipal	—				—				—				—				—
Residential
Term	11,483,000				12,654,000				—				11,025,000				442,000
Construction	—				—				—				—				—
Home equity line of credit	1,361,000				1,733,000				—				1,213,000				33,000
Consumer	—				—				—				9,000				—
	$	19,716,000			$	21,853,000			$	—			$	19,605,000			$	781,000
With an Allowance Recorded
Commercial
Real estate	$	4,820,000			$	4,925,000			$	505,000			$	4,153,000			$	186,000
Construction	763,000				763,000				100,000				816,000				36,000
Other	72,000				72,000				39,000				317,000				—
Municipal	—				—				—				—				—
Residential
Term	2,186,000				2,328,000				304,000				3,209,000				101,000
Construction	—				—				—				—				—
Home equity line of credit	26,000				28,000				26,000				69,000				—
Consumer	—				—				—				48,000				—
	$	7,867,000			$	8,116,000			$	974,000			$	8,612,000			$	323,000
Total
Commercial
Real estate	$	10,021,000			$	10,539,000			$	505,000			$	10,405,000			$	406,000
Construction	763,000				763,000				100,000				848,000				36,000
Other	1,743,000				1,924,000				39,000				1,391,000				86,000
Municipal	—				—				—				—				—
Residential
Term	13,669,000				14,982,000				304,000				14,234,000				543,000
Construction	—				—				—				—				—
Home equity line of credit	1,387,000				1,761,000				26,000				1,282,000				33,000
Consumer	—				—				—				57,000				—
	$	27,583,000			$	29,969,000			$	974,000			$	28,217,000			$	1,104,000

A breakdown of impaired loans by class of financing receivable as of and for the period ended March 31, 2016 is presented in the following table:

													For the three months ended March 31, 2016
	Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Recognized Interest Income
With No Related Allowance
Commercial
Real estate	$	7,381,000			$	7,712,000			$	—			$	7,221,000			$	79,000
Construction	179,000				238,000				—				80,000				1,000
Other	1,097,000				1,137,000				—				1,121,000				8,000
Municipal	—				—				—				—				—
Residential
Term	10,543,000				11,541,000				—				10,715,000				91,000
Construction	—				—				—				—				—
Home equity line of credit	1,344,000				2,023,000				—				1,353,000				8,000
Consumer	—				—				—				—				—
	$	20,544,000			$	22,651,000			$	—			$	20,490,000			$	187,000
With an Allowance Recorded
Commercial
Real estate	$	3,129,000			$	3,213,000			$	69,000			$	3,399,000			$	36,000
Construction	788,000				788,000				96,000				926,000				8,000
Other	88,000				96,000				21,000				80,000				—
Municipal	—				—				—				—				—
Residential
Term	3,997,000				4,265,000				384,000				3,995,000				43,000
Construction	—				—				—				—				—
Home equity line of credit	64,000				65,000				29,000				83,000				1,000
Consumer	—				—				—				—				—
	$	8,066,000			$	8,427,000			$	599,000			$	8,483,000			$	88,000
Total
Commercial
Real estate	$	10,510,000			$	10,925,000			$	69,000			$	10,620,000			$	115,000
Construction	967,000				1,026,000				96,000				1,006,000				9,000
Other	1,185,000				1,233,000				21,000				1,201,000				8,000
Municipal	—				—				—				—				—
Residential
Term	14,540,000				15,806,000				384,000				14,710,000				134,000
Construction	—				—				—				—				—
Home equity line of credit	1,408,000				2,088,000				29,000				1,436,000				9,000
Consumer	—				—				—				—				—
	$	28,610,000			$	31,078,000			$	599,000			$	28,973,000			$	275,000

Troubled Debt Restructurings on Financing Receivables

The following table shows these TDRs by class and the associated specific reserves included in the allowance for loan losses as of March 31, 2016:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	1			$	155,000			$	—
Construction	—			—				—
Other	—			—				—
Municipal	—			—				—
Residential
Term	5			735,000				46,000
Construction	—			—				—
Home equity line of credit	—			—				—
Consumer	—			—				—
	6			$	890,000			$	46,000

The following table shows TDRs by class and the specific reserve as of March 31, 2017:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	10			$	8,703,000			$	82,000
Construction	1			763,000				101,000
Other	5			772,000				2,000
Municipal	—			—				—
Residential
Term	51			10,344,000				201,000
Construction	—			—				—
Home equity line of credit	3			539,000				—
Consumer	—			—				—
	70			$	21,121,000			$	386,000

The following table shows TDRs by class and the specific reserve as of December 31, 2016:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	10			$	8,937,000			$	375,000
Construction	1			763,000				100,000
Other	5			779,000				—
Municipal	—			—				—
Residential
Term	52			10,503,000				261,000
Construction	—			—				—
Home equity line of credit	3			544,000				—
Consumer	—			—				—
	71			$	21,526,000			$	736,000

The following table shows TDRs by class and the specific reserve as of March 31, 2016:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	14			$	10,133,000			$	65,000
Construction	1			788,000				96,000
Other	10			1,116,000				—
Municipal	—			—				—
Residential
Term	53			10,856,000				275,000
Construction	—			—				—
Home equity line of credit	4			735,000				—
Consumer	—			—				—
	82			$	23,628,000			$	436,000

The following table shows these TDRs by class and the associated specific reserves included in the allowance for loan losses as of March 31, 2017:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	1			$	658,000			$	—
Construction	—			—				—
Other	—			—				—
Municipal	—			—				—
Residential
Term	7			826,000				—
Construction	—			—				—
Home equity line of credit	1			167,000				—
Consumer	—			—				—
	9			$	1,651,000			$	—

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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

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-Publisher FASB
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+ 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

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Tabular disclosure of financing receivables and troubled debt restructurings.

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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

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