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Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2017

Receivables [Abstract]

Allowance for loan losses by class of financing receivable and allowance

The following table summarizes the composition of the allowance for loan losses, by class of financing receivable and allowance, as of December 31, 2017 and 2016:

As of December 31,	2017				2016
Allowance for Loans Evaluated Individually for Impairment
Commercial
Real estate	$	224,000			$	505,000
Construction	—				100,000
Other	1,309,000				39,000
Municipal	—				—
Residential
Term	255,000				304,000
Construction	—				—
Home equity line of credit	24,000				26,000
Consumer	—				—
Total	$	1,812,000			$	974,000
Allowance for Loans Evaluated Collectively for Impairment
Commercial
Real estate	$	3,648,000			$	3,483,000
Construction	434,000				296,000
Other	2,049,000				1,741,000
Municipal	20,000				18,000
Residential
Term	875,000				984,000
Construction	36,000				44,000
Home equity line of credit	668,000				781,000
Consumer	545,000				559,000
Unallocated	642,000				1,258,000
Total	$	8,917,000			$	9,164,000
Total Allowance for Loan Losses
Commercial
Real estate	$	3,872,000			$	3,988,000
Construction	434,000				396,000
Other	3,358,000				1,780,000
Municipal	20,000				18,000
Residential
Term	1,130,000				1,288,000
Construction	36,000				44,000
Home equity line of credit	692,000				807,000
Consumer	545,000				559,000
Unallocated	642,000				1,258,000
Total	$	10,729,000			$	10,138,000

Loan losses by loan segment and allowance element

A breakdown of the allowance for loan losses as of December 31, 2017 and 2016, by class of financing receivable and allowance element, is presented in the following tables:

As of December 31, 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	$	224,000			$	1,285,000			$	2,363,000			$	—			$	3,872,000
Construction	—				153,000				281,000				—				434,000
Other	1,309,000				723,000				1,326,000				—				3,358,000
Municipal	—				—				20,000				—				20,000
Residential
Term	255,000				311,000				564,000				—				1,130,000
Construction	—				13,000				23,000				—				36,000
Home equity line of credit	24,000				297,000				371,000				—				692,000
Consumer	—				251,000				294,000				—				545,000
Unallocated	—				—				—				642,000				642,000
	$	1,812,000			$	3,033,000			$	5,242,000			$	642,000			$	10,729,000

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

Summary of risk ratings for loans

The following table summarizes the risk ratings for the Company's commercial construction, commercial real estate, commercial other and municipal loans as of December 31, 2017:

	Commercial Real Estate				Commercial Construction				Commercial Other				Municipal Loans				All Risk- Rated Loans
1 Strong	$	—			$	—			$	1,586,000			$	—			$	1,586,000
2 Above average	12,534,000				40,000				5,776,000				32,673,000				51,023,000
3 Satisfactory	73,899,000				2,856,000				38,151,000				718,000				115,624,000
4 Average	173,956,000				22,446,000				84,360,000				—				280,762,000
5 Watch	41,652,000				12,714,000				33,934,000				—				88,300,000
6 OAEM	3,442,000				—				2,765,000				—				6,207,000
7 Substandard	18,203,000				—				14,956,000				—				33,159,000
8 Doubtful	123,000				—				—				—				123,000
Total	$	323,809,000			$	38,056,000			$	181,528,000			$	33,391,000			$	576,784,000

The following table summarizes the risk ratings for the Company's commercial construction, commercial real estate, 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

Allowance for loan losses transactions

The following tables present allowance for loan losses activity by class, allowance for loan loss balances by class and related loan balances by class for the years ended December 31, 2017, 2016 and 2015:

For the year ended December 31, 2017	Commercial																Residential								Home Equity Line of Credit
	Real Estate				Construction				Other				Municipal				Term				Construction								Consumer				Unallocated				Total
Allowance for loan losses:
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
Chargeoffs	587,000				—				212,000				—				456,000				—				28,000				335,000				—				1,618,000
Recoveries	—				—				49,000				—				40,000				—				11,000				109,000				—				209,000
Provision (credit)	471,000				38,000				1,741,000				2,000				258,000				(8,000		)		(98,000		)		212,000				(616,000		)		2,000,000
Ending balance	$	3,872,000			$	434,000			$	3,358,000			$	20,000			$	1,130,000			$	36,000			$	692,000			$	545,000			$	642,000			$	10,729,000
Ending balance specifically evaluated for impairment	$	224,000			$	—			$	1,309,000			$	—			$	255,000			$	—			$	24,000			$	—			$	—			$	1,812,000
Ending balance collectively evaluated for impairment	$	3,648,000			$	434,000			$	2,049,000			$	20,000			$	875,000			$	36,000			$	668,000			$	545,000			$	642,000			$	8,917,000
Related loan balances:
Ending balance	$	323,809,000			$	38,056,000			$	181,528,000			$	33,391,000			$	432,661,000			$	17,868,000			$	111,302,000			$	25,524,000			$	—			$	1,164,139,000
Ending balance specifically evaluated for impairment	$	7,790,000			$	741,000			$	9,918,000			$	—			$	11,748,000			$	—			$	1,179,000			$	16,000			$	—			$	31,392,000
Ending balance collectively evaluated for impairment	$	316,019,000			$	37,315,000			$	171,610,000			$	33,391,000			$	420,913,000			$	17,868,000			$	110,123,000			$	25,508,000			$	—			$	1,132,747,000

For the year ended December 31, 2016	Commercial																Residential								Home Equity Line of Credit
	Real Estate				Construction				Other				Municipal				Term				Construction								Consumer				Unallocated				Total
Allowance for loan losses:
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
Chargeoffs	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
Related loan balances:
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

For the year ended December 31, 2015	Commercial																Residential								Home Equity Line of Credit
	Real Estate				Construction				Other				Municipal				Term				Construction								Consumer				Unallocated				Total
Allowance for loan losses:
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
Chargeoffs	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
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:
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

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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.

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No definition available.

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- Definition

Tabular disclosure for the allowance which consists of four elements: (1) specific reserves for loans evaluated individually for impairment; (2) general reserves for types or portfolios of loans based on historical loan loss experience, (3) qualitative reserves judgmentally adjusted for local and national economic conditions, and other factors as applicable; and (4) unallocated reserves.

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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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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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