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Loans (Tables)

6 Months Ended

Jun. 30, 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 June 30, 2017 and 2016 and at December 31, 2016:

	June 30, 2017						December 31, 2016						June 30, 2016
Commercial
Real estate	$	306,490,000			27.4	%	$	302,506,000			28.2	%	$	303,312,000			29.2	%
Construction	33,605,000				3.0	%	25,406,000				2.4	%	18,439,000				1.8	%
Other	173,691,000				15.5	%	150,769,000				14.1	%	136,651,000				13.2	%
Municipal	28,695,000				2.6	%	27,056,000				2.5	%	25,531,000				2.5	%
Residential
Term	427,171,000				38.1	%	411,469,000				38.4	%	403,461,000				38.8	%
Construction	15,056,000				1.3	%	18,303,000				1.7	%	13,403,000				1.3	%
Home equity line of credit	110,328,000				9.8	%	110,907,000				10.4	%	112,536,000				10.8	%
Consumer	25,629,000				2.3	%	25,110,000				2.3	%	24,880,000				2.4	%
Total	$	1,120,665,000			100.0	%	$	1,071,526,000			100.0	%	$	1,038,213,000			100.0	%

Past Due Loans Aging

Information on the past-due status of loans by class of financing receivable as of June 30, 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	$	88,000			$	—			$	1,387,000			$	1,475,000			$	305,015,000			$	306,490,000			$	—
Construction	—				—				—				—				33,605,000				33,605,000				—
Other	29,000				259,000				515,000				803,000				172,888,000				173,691,000				—
Municipal	—				—				—				—				28,695,000				28,695,000				—
Residential
Term	533,000				3,343,000				1,507,000				5,383,000				421,788,000				427,171,000				—
Construction	99,000				—				—				99,000				14,957,000				15,056,000				—
Home equity line of credit	440,000				406,000				751,000				1,597,000				108,731,000				110,328,000				—
Consumer	282,000				118,000				29,000				429,000				25,200,000				25,629,000				29,000
Total	$	1,471,000			$	4,126,000			$	4,189,000			$	9,786,000			$	1,110,879,000			$	1,120,665,000			$	29,000

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 June 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	$	332,000			$	998,000			$	296,000			$	1,626,000			$	301,686,000			$	303,312,000			$	—
Construction	—				29,000				17,000				46,000				18,393,000				18,439,000				—
Other	131,000				218,000				314,000				663,000				135,988,000				136,651,000				—
Municipal	—				—				—				—				25,531,000				25,531,000				—
Residential
Term	662,000				4,235,000				2,110,000				7,007,000				396,454,000				403,461,000				245,000
Construction	—				—				—				—				13,403,000				13,403,000				—
Home equity line of credit	764,000				27,000				362,000				1,153,000				111,383,000				112,536,000				68,000
Consumer	283,000				7,000				8,000				298,000				24,582,000				24,880,000				8,000
Total	$	2,172,000			$	5,514,000			$	3,107,000			$	10,793,000			$	1,027,420,000			$	1,038,213,000			$	321,000

Nonaccrual Loans

Information on nonaccrual loans as of June 30, 2017 and 2016 and at December 31, 2016 is presented in the following table:

	June 30, 2017				December 31, 2016				June 30, 2016
Commercial
Real estate	$	1,814,000			$	1,907,000			$	1,227,000
Construction	—				—				46,000
Other	885,000				964,000				378,000
Municipal	—				—				—
Residential
Term	3,852,000				4,060,000				4,291,000
Construction	—				—				—
Home equity line of credit	883,000				843,000				421,000
Consumer	—				—				115,000
Total	$	7,434,000			$	7,774,000			$	6,478,000

Impaired Loans by Class of Financing Receivable

A breakdown of impaired loans by class of financing receivable as of and for the period ended June 30, 2017 is presented in the following table:

													For the six months ended June 30, 2017								For the quarter ended June 30, 2017
	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	$	5,686,000			$	6,171,000			$	—			$	5,429,000			$	94,000			$	5,414,000			$	46,000
Construction	—				—				—				—				—				—				—
Other	1,405,000				1,449,000				—				1,507,000				19,000				1,418,000				12,000
Municipal	—				—				—				—				—				—				—
Residential
Term	11,065,000				12,152,000				—				11,343,000				161,000				11,283,000				73,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,380,000				1,731,000				—				1,387,000				14,000				1,397,000				7,000
Consumer	—				—				—				—				—				—				—
	$	19,536,000			$	21,503,000			$	—			$	19,666,000			$	288,000			$	19,512,000			$	138,000
With an Allowance Recorded
Commercial
Real estate	$	4,167,000			$	4,356,000			$	221,000			$	4,644,000			$	85,000			$	4,549,000			$	43,000
Construction	763,000				763,000				103,000				763,000				18,000				763,000				9,000
Other	228,000				268,000				36,000				177,000				6,000				230,000				4,000
Municipal	—				—				—				—				—				—				—
Residential
Term	1,925,000				2,067,000				209,000				1,971,000				41,000				1,864,000				21,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	25,000				27,000				25,000				26,000				—				25,000				—
Consumer	—				—				—				—				—				—				—
	$	7,108,000			$	7,481,000			$	594,000			$	7,581,000			$	150,000			$	7,431,000			$	77,000
Total
Commercial
Real estate	$	9,853,000			$	10,527,000			$	221,000			$	10,073,000			$	179,000			$	9,963,000			$	89,000
Construction	763,000				763,000				103,000				763,000				18,000				763,000				9,000
Other	1,633,000				1,717,000				36,000				1,684,000				25,000				1,648,000				16,000
Municipal	—				—				—				—				—				—				—
Residential
Term	12,990,000				14,219,000				209,000				13,314,000				202,000				13,147,000				94,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,405,000				1,758,000				25,000				1,413,000				14,000				1,422,000				7,000
Consumer	—				—				—				—				—				—				—
	$	26,644,000			$	28,984,000			$	594,000			$	27,247,000			$	438,000			$	26,943,000			$	215,000

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 June 30, 2016 is presented in the following table:

													For the six months ended June 30, 2016								For the quarter ended June 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	$	6,654,000			$	6,817,000			$	—			$	7,068,000			$	145,000			$	6,916,000			$	66,000
Construction	46,000				46,000				—				60,000				1,000				40,000				—
Other	955,000				994,000				—				1,083,000				21,000				1,045,000				13,000
Municipal	—				—				—				—				—				—				—
Residential
Term	10,924,000				12,085,000				—				10,653,000				209,000				10,592,000				118,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	912,000				1,266,000				—				1,216,000				13,000				1,079,000				5,000
Consumer	—				—				—				—				—				—				—
	$	19,491,000			$	21,208,000			$	—			$	20,080,000			$	389,000			$	19,672,000			$	202,000
With an Allowance Recorded
Commercial
Real estate	$	4,031,000			$	4,116,000			$	369,000			$	3,458,000			$	71,000			$	3,518,000			$	35,000
Construction	788,000				788,000				97,000				857,000				18,000				788,000				10,000
Other	524,000				530,000				158,000				209,000				12,000				337,000				12,000
Municipal	—				—				—				—				—				—				—
Residential
Term	3,181,000				3,266,000				326,000				3,830,000				66,000				3,664,000				23,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	63,000				64,000				28,000				73,000				1,000				63,000				—
Consumer	115,000				115,000				51,000				19,000				—				38,000				—
	$	8,702,000			$	8,879,000			$	1,029,000			$	8,446,000			$	168,000			$	8,408,000			$	80,000
Total
Commercial
Real estate	$	10,685,000			$	10,933,000			$	369,000			$	10,526,000			$	216,000			$	10,434,000			$	101,000
Construction	834,000				834,000				97,000				917,000				19,000				828,000				10,000
Other	1,479,000				1,524,000				158,000				1,292,000				33,000				1,382,000				25,000
Municipal	—				—				—				—				—				—				—
Residential
Term	14,105,000				15,351,000				326,000				14,483,000				275,000				14,256,000				141,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	975,000				1,330,000				28,000				1,289,000				14,000				1,142,000				5,000
Consumer	115,000				115,000				51,000				19,000				—				38,000				—
	$	28,193,000			$	30,087,000			$	1,029,000			$	28,526,000			$	557,000			$	28,080,000			$	282,000

Troubled Debt Restructurings on Financing Receivables

The following table shows TDRs by class and the specific reserve as of June 30, 2017:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	9			$	8,040,000			$	93,000
Construction	1			763,000				103,000
Other	5			749,000				1,000
Municipal	—			—				—
Residential
Term	50			10,227,000				209,000
Construction	—			—				—
Home equity line of credit	3			522,000				—
Consumer	—			—				—
	68			$	20,301,000			$	406,000

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 June 30, 2016:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	11			$	9,459,000			$	105,000
Construction	1			788,000				97,000
Other	10			1,101,000				78,000
Municipal	—			—				—
Residential
Term	53			10,693,000				264,000
Construction	—			—				—
Home equity line of credit	3			554,000				—
Consumer	—			—				—
	78			$	22,595,000			$	544,000

The following table shows these TDRs by class and the associated specific reserves included in the allowance for loan losses as of June 30, 2017:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	—			$	—			$	—
Construction	—			—				—
Other	—			—				—
Municipal	—			—				—
Residential
Term	9			1,169,000				10,000
Construction	—			—				—
Home equity line of credit	1			167,000				—
Consumer	—			—				—
	10			$	1,336,000			$	10,000

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

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	—			$	—			$	—
Construction	—			—				—
Other	1			10,000				—
Municipal	—			—				—
Residential
Term	8			969,000				49,000
Construction	—			—				—
Home equity line of credit	—			—				—
Consumer	—			—				—
	9			$	979,000			$	49,000

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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=84173941&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=84173941&loc=d3e5111-111524

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-Publisher FASB
-Name Accounting Standards Codification
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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=84173941&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=84173941&loc=SL6953676-111524

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953682-111524

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