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Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2017

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, 2017, December 31, 2016, and June 30, 2016, by class of financing receivable and allowance element, is presented in the following tables:

As of June 30, 2017	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	$	221,000			$	1,467,000			$	2,308,000			$	—			$	3,996,000
Construction	103,000				161,000				253,000				—				517,000
Other	36,000				829,000				1,306,000				—				2,171,000
Municipal	—				—				19,000				—				19,000
Residential
Term	209,000				249,000				541,000				—				999,000
Construction	—				8,000				18,000				—				26,000
Home equity line of credit	25,000				300,000				359,000				—				684,000
Consumer	—				245,000				284,000				—				529,000
Unallocated	—				—				—				1,670,000				1,670,000
	$	594,000			$	3,259,000			$	5,088,000			$	1,670,000			$	10,611,000

As of December 31, 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	$	505,000			$	1,471,000			$	2,012,000			$	—			$	3,988,000
Construction	100,000				125,000				171,000				—				396,000
Other	39,000				735,000				1,006,000				—				1,780,000
Municipal	—				—				18,000				—				18,000
Residential
Term	304,000				563,000				421,000				—				1,288,000
Construction	—				25,000				19,000				—				44,000
Home equity line of credit	26,000				444,000				337,000				—				807,000
Consumer	—				328,000				231,000				—				559,000
Unallocated	—				—				—				1,258,000				1,258,000
	$	974,000			$	3,691,000			$	4,215,000			$	1,258,000			$	10,138,000

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

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, 2017:

	Commercial Real Estate				Commercial Construction				Commercial Other				Municipal Loans				All Risk- Rated Loans
1 Strong	$	2,000			$	—			$	1,004,000			$	—			$	1,006,000
2 Above Average	13,737,000				45,000				7,700,000				27,895,000				49,377,000
3 Satisfactory	84,550,000				2,827,000				52,024,000				800,000				140,201,000
4 Average	140,826,000				20,849,000				80,537,000				—				242,212,000
5 Watch	46,158,000				9,884,000				16,402,000				—				72,444,000
6 OAEM	3,283,000				—				3,920,000				—				7,203,000
7 Substandard	17,811,000				—				12,104,000				—				29,915,000
8 Doubtful	123,000				—				—				—				123,000
Total	$	306,490,000			$	33,605,000			$	173,691,000			$	28,695,000			$	542,481,000

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, 2016:

	Commercial Real Estate				Commercial Construction				Commercial Other				Municipal Loans				All Risk- Rated Loans
1 Strong	$	2,000			$	—			$	850,000			$	—			$	852,000
2 Above Average	13,981,000				49,000				8,934,000				25,527,000				48,491,000
3 Satisfactory	81,286,000				1,345,000				48,212,000				1,529,000				132,372,000
4 Average	139,421,000				16,506,000				65,146,000				—				221,073,000
5 Watch	43,181,000				7,349,000				16,864,000				—				67,394,000
6 OAEM	4,569,000				—				1,587,000				—				6,156,000
7 Substandard	20,066,000				157,000				9,176,000				—				29,399,000
8 Doubtful	—				—				—				—				—
Total	$	302,506,000			$	25,406,000			$	150,769,000			$	27,056,000			$	505,737,000

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, 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

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, 2017, and allowance for loan loss balances by class and related loan balances by class as of June 30, 2017:

	Commercial									Municipal			Residential						Home Equity Line of Credit			Consumer			Unallocated			Total
	Real Estate			Construction			Other						Term			Construction
For the six months ended June 30, 2017
Beginning balance	$	3,988,000		$	396,000		$	1,780,000		$	18,000		$	1,288,000		$	44,000		$	807,000		$	559,000		$	1,258,000		$	10,138,000
Charge offs	305,000			—			58,000			—			70,000			—			28,000			156,000			—			617,000
Recoveries	—			—			18,000			—			19,000			—			3,000			50,000			—			90,000
Provision (credit)	313,000			121,000			431,000			1,000			(238,000		)	(18,000		)	(98,000		)	76,000			412,000			1,000,000
Ending balance	$	3,996,000		$	517,000		$	2,171,000		$	19,000		$	999,000		$	26,000		$	684,000		$	529,000		$	1,670,000		$	10,611,000
For the three months ended June 30, 2017
Beginning balance	$	4,015,000		$	441,000		$	1,925,000		$	18,000		$	969,000		$	24,000		$	811,000		$	573,000		$	1,591,000		$	10,367,000
Charge offs	141,000			—			58,000			—			17,000			—			21,000			53,000			—			290,000
Recoveries	—			—			7,000			—			5,000			—			3,000			19,000			—			34,000
Provision (credit)	122,000			76,000			297,000			1,000			42,000			2,000			(109,000		)	(10,000		)	79,000			500,000
Ending balance	$	3,996,000		$	517,000		$	2,171,000		$	19,000		$	999,000		$	26,000		$	684,000		$	529,000		$	1,670,000		$	10,611,000
Allowance for loan losses as of June 30, 2017
Ending balance specifically evaluated for impairment	$	221,000		$	103,000		$	36,000		$	—		$	209,000		$	—		$	25,000		$	—		$	—		$	594,000
Ending balance collectively evaluated for impairment	$	3,775,000		$	414,000		$	2,135,000		$	19,000		$	790,000		$	26,000		$	659,000		$	529,000		$	1,670,000		$	10,017,000
Related loan balances as of June 30, 2017
Ending balance	$	306,490,000		$	33,605,000		$	173,691,000		$	28,695,000		$	427,171,000		$	15,056,000		$	110,328,000		$	25,629,000		$	—		$	1,120,665,000
Ending balance specifically evaluated for impairment	$	9,853,000		$	763,000		$	1,633,000		$	—		$	12,990,000		$	—		$	1,405,000		$	—		$	—		$	26,644,000
Ending balance collectively evaluated for impairment	$	296,637,000		$	32,842,000		$	172,058,000		$	28,695,000		$	414,181,000		$	15,056,000		$	108,923,000		$	25,629,000		$	—		$	1,094,021,000

The following table presents allowance for loan losses activity by class for the yearended December 31, 2016 and allowance for loan loss balances by class and related loan balances by class as of December 31, 2016:

										Municipal			Residential						Home Equity Line of Credit			Consumer			Unallocated			Total
	Real Estate			Construction			Other						Term			Construction
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	294,000			75,000			376,000			—			379,000			—			147,000			450,000			—			1,721,000
Recoveries	—			8,000			129,000			—			93,000			—			5,000			108,000			—			343,000
Provision (credit)	1,162,000			(117,000		)	575,000			1,000			183,000			20,000			56,000			335,000			(615,000		)	1,600,000
Ending balance	$	3,988,000		$	396,000		$	1,780,000		$	18,000		$	1,288,000		$	44,000		$	807,000		$	559,000		$	1,258,000		$	10,138,000
Ending balance specifically evaluated for impairment	$	505,000		$	100,000		$	39,000		$	—		$	304,000		$	—		$	26,000		$	—		$	—		$	974,000
Ending balance collectively evaluated for impairment	$	3,483,000		$	296,000		$	1,741,000		$	18,000		$	984,000		$	44,000		$	781,000		$	559,000		$	1,258,000		$	9,164,000
Ending balance	$	302,506,000		$	25,406,000		$	150,769,000		$	27,056,000		$	411,469,000		$	18,303,000		$	110,907,000		$	25,110,000		$	—		$	1,071,526,000
Ending balance specifically evaluated for impairment	$	10,021,000		$	763,000		$	1,743,000		$	—		$	13,669,000		$	—		$	1,387,000		$	—		$	—		$	27,583,000
Ending balance collectively evaluated for impairment	$	292,485,000		$	24,643,000		$	149,026,000		$	27,056,000		$	397,800,000		$	18,303,000		$	109,520,000		$	25,110,000		$	—		$	1,043,943,000

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

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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=84173941&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=82894031&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=84173941&loc=SL6953659-111524

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