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Loans (Tables)

12 Months Ended

Dec. 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 December 31, 2017 and 2016:

	December 31, 2017							December 31, 2016
Commercial
Real estate	$	323,809,000			27.8	%		$	302,506,000			28.2	%
Construction	38,056,000				3.3	%		25,406,000				2.4	%
Other	181,528,000				15.6	%		150,769,000				14.1	%
Municipal	33,391,000				2.9	%		27,056,000				2.5	%
Residential
Term	432,661,000				37.1	%		411,469,000				38.4	%
Construction	17,868,000				1.5	%		18,303,000				1.7	%
Home equity line of credit	111,302,000				9.6	%		110,907,000				10.4	%
Consumer	25,524,000				2.2	%		25,110,000				2.3	%
Total loans	$	1,164,139,000			100.0	%		$	1,071,526,000			100.0	%

Loans to Directors, Officers and Employees which exceed $60,000

A summary of loans to directors and executive officers is as follows:

For the years ended December 31,	2017				2016
Balance at beginning of year	$	23,293,000			$	20,401,000
New loans	867,000				6,278,000
Repayments	(1,863,000		)		(3,386,000		)
Balance at end of year	$	22,297,000			$	23,293,000

Past Due Loans Aging

Information on the past-due status of loans as of December 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	$	574,000			$	80,000			$	220,000			$	874,000			$	322,935,000			$	323,809,000			$	—
Construction	—				—				—				—				38,056,000				38,056,000				—
Other	542,000				6,663,000				574,000				7,779,000				173,749,000				181,528,000				—
Municipal	—				—				—				—				33,391,000				33,391,000				—
Residential
Term	1,031,000				4,372,000				2,256,000				7,659,000				425,002,000				432,661,000				436,000
Construction	101,000				370,000				—				471,000				17,397,000				17,868,000				—
Home equity line of credit	537,000				445,000				725,000				1,707,000				109,595,000				111,302,000				—
Consumer	159,000				18,000				9,000				186,000				25,338,000				25,524,000				9,000
Total	$	2,944,000			$	11,948,000			$	3,784,000			$	18,676,000			$	1,145,463,000			$	1,164,139,000			$	445,000

Information on the past-due status of loans 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

Nonaccrual Loans

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

As of December 31,	2017				2016
Commercial
Real estate	$	752,000			$	1,907,000
Construction	—				—
Other	9,357,000				964,000
Municipal	—				—
Residential
Term	3,778,000				4,060,000
Construction	—				—
Home equity line of credit	833,000				843,000
Consumer	16,000				—
Total	$	14,736,000			$	7,774,000

Impaired Loans

Information regarding impaired loans is as follows:

For the years ended December 31,	2017				2016				2015
Average investment in impaired loans	$	29,108,000			$	28,217,000			$	32,698,000
Interest income recognized on impaired loans, all on cash basis	784,000				1,104,000				1,220,000

As of December 31,	2017				2016
Balance of impaired loans	$	31,392,000			$	27,583,000
Less portion for which no allowance for loan losses is allocated	(18,023,000		)		(19,716,000		)
Portion of impaired loan balance for which an allowance for loan losses is allocated	$	13,369,000			$	7,867,000
Portion of allowance for loan losses allocated to the impaired loan balance	$	1,812,000			$	974,000

Impaired Loans by class of financing receivable

A breakdown of impaired loans by category as of December 31, 2017, 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	$	3,791,000			$	3,996,000			$	—			$	5,124,000			$	164,000
Construction	741,000				741,000				—				62,000				38,000
Other	2,591,000				2,671,000				—				1,908,000				36,000
Municipal	—				—				—				—				—
Residential
Term	9,769,000				10,909,000				—				10,770,000				297,000
Construction	—				—				—				—				—
Home equity line of credit	1,115,000				1,429,000				—				1,351,000				18,000
Consumer	16,000				29,000				—				12,000				—
	$	18,023,000			$	19,775,000			$	—			$	19,227,000			$	553,000
With an Allowance Recorded
Commercial
Real estate	$	3,999,000			$	4,116,000			$	224,000			$	4,460,000			$	152,000
Construction	—				—				—				699,000				—
Other	7,327,000				7,371,000				1,309,000				2,584,000				—
Municipal	—				—				—				—				—
Residential
Term	1,979,000				2,144,000				255,000				2,106,000				79,000
Construction	—				—				—				—				—
Home equity line of credit	64,000				67,000				24,000				32,000				—
Consumer	—				—				—				—				—
	$	13,369,000			$	13,698,000			$	1,812,000			$	9,881,000			$	231,000
Total
Commercial
Real estate	$	7,790,000			$	8,112,000			$	224,000			$	9,584,000			$	316,000
Construction	741,000				741,000				—				761,000				38,000
Other	9,918,000				10,042,000				1,309,000				4,492,000				36,000
Municipal	—				—				—				—				—
Residential
Term	11,748,000				13,053,000				255,000				12,876,000				376,000
Construction	—				—				—				—				—
Home equity line of credit	1,179,000				1,496,000				24,000				1,383,000				18,000
Consumer	16,000				29,000				—				12,000				—
	$	31,392,000			$	33,473,000			$	1,812,000			$	29,108,000			$	784,000

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 category as of 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 category as of December 31, 2015, 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	$	7,173,000			$	7,496,000			$	—			$	8,990,000			$	301,000
Construction	30,000				30,000				—				3,000				1,000
Other	1,163,000				1,210,000				—				1,893,000				76,000
Municipal	—				—				—				—				—
Residential
Term	11,122,000				12,157,000				—				10,480,000				415,000
Construction	—				—				—				—				—
Home equity line of credit	1,401,000				2,054,000				—				1,400,000				43,000
Consumer	—				—				—				42,000				3,000
	$	20,889,000			$	22,947,000			$	—			$	22,808,000			$	839,000
With an Allowance Recorded
Commercial
Real estate	$	3,544,000			$	3,627,000			$	89,000			$	3,066,000			$	149,000
Construction	996,000				996,000				302,000				1,153,000				44,000
Other	71,000				77,000				8,000				256,000				5,000
Municipal	—				—				—				—				—
Residential
Term	3,966,000				4,193,000				326,000				5,228,000				180,000
Construction	—				—				—				—				—
Home equity line of credit	65,000				66,000				29,000				187,000				3,000
Consumer	—				—				—				—				—
	$	8,642,000			$	8,959,000			$	754,000			$	9,890,000			$	381,000
Total
Commercial
Real estate	$	10,717,000			$	11,123,000			$	89,000			$	12,056,000			$	450,000
Construction	1,026,000				1,026,000				302,000				1,156,000				45,000
Other	1,234,000				1,287,000				8,000				2,149,000				81,000
Municipal	—				—				—				—				—
Residential
Term	15,088,000				16,350,000				326,000				15,708,000				595,000
Construction	—				—				—				—				—
Home equity line of credit	1,466,000				2,120,000				29,000				1,587,000				46,000
Consumer	—				—				—				42,000				3,000
	$	29,531,000			$	31,906,000			$	754,000			$	32,698,000			$	1,220,000

Troubled Debt Restructurings on Financing Receivables

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

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	8			$	7,038,000			$	90,000
Construction	1			741,000				—
Other	4			561,000				—
Municipal	—			—				—
Residential
Term	46			8,948,000				233,000
Construction	—			—				—
Home equity line of credit	3			513,000				—
Consumer	—			—				—
	62			$	17,801,000			$	323,000

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

As of December 31, 2017, 12 of the loans classified as TDRs with a total balance of $1,407,000 were more than 30 days past due. None of these loans had been placed on TDR status in the previous 12 months. The following table shows past-due TDRs by class and the associated specific reserves included in the allowance for loan losses as of December 31, 2017:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	—			$	—			$	—
Construction	—			—				—
Other	—			—				—
Municipal	—			—				—
Residential
Term	11			1,240,000				44,000
Construction	—			—				—
Home equity line of credit	1			167,000				—
Consumer	—			—				—
	12			$	1,407,000			$	44,000

As of December 31, 2016, 12 of the loans classified as TDRs with a total balance of $2,303,000 were more than 30 days past due. None of these loans had been placed on TDR status in the previous 12 months. The following table shows past-due TDRs by class and the associated specific reserves included in the allowance for loan losses as of December 31, 2016:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	1			$	822,000			$	264,000
Construction	—			—				—
Other	—			—				—
Municipal	—			—				—
Residential
Term	10			1,314,000				26,000
Construction	—			—				—
Home equity line of credit	1			167,000				—
Consumer	—			—				—
	12			$	2,303,000			$	290,000

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-SubTopic 10
-Section 50
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-Publisher FASB
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