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Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2018

Receivables [Abstract]

Allowance for Loan Losses by Class of Financing Receivable and Allowance

A breakdown of the allowance for loan losses as of March 31, 2018, December 31, 2017, and March 31, 2017, by class of financing receivable and allowance element, is presented in the following tables:

As of March 31, 2018	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	$	254,000			$	1,039,000			$	2,439,000			$	—			$	3,732,000
Construction	—				81,000				315,000				—				396,000
Other	1,664,000				597,000				1,279,000				—				3,540,000
Municipal	—				—				21,000				—				21,000
Residential
Term	272,000				303,000				554,000				—				1,129,000
Construction	—				11,000				20,000				—				31,000
Home equity line of credit	16,000				297,000				403,000				—				716,000
Consumer	—				265,000				316,000				—				581,000
Unallocated	—				—				—				811,000				811,000
	$	2,206,000			$	2,593,000			$	5,347,000			$	811,000			$	10,957,000

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 March 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	$	351,000			$	1,631,000			$	2,033,000			$	—			$	4,015,000
Construction	101,000				151,000				189,000				—				441,000
Other	39,000				840,000				1,046,000				—				1,925,000
Municipal	—				—				18,000				—				18,000
Residential
Term	251,000				282,000				436,000				—				969,000
Construction	—				9,000				15,000				—				24,000
Home equity line of credit	26,000				439,000				346,000				—				811,000
Consumer	—				337,000				236,000				—				573,000
Unallocated	—				—				—				1,591,000				1,591,000
	$	768,000			$	3,689,000			$	4,319,000			$	1,591,000			$	10,367,000

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 March 31, 2018:

	Commercial Real Estate				Commercial Construction				Commercial Other				Municipal Loans				All Risk- Rated Loans
1 Strong	$	—			$	—			$	1,251,000			$	—			$	1,251,000
2 Above Average	12,308,000				40,000				5,528,000				33,875,000				51,751,000
3 Satisfactory	74,612,000				4,776,000				38,738,000				653,000				118,779,000
4 Average	183,675,000				21,585,000				79,751,000				935,000				285,946,000
5 Watch	46,918,000				17,412,000				35,743,000				—				100,073,000
6 OAEM	3,148,000				—				1,866,000				—				5,014,000
7 Substandard	18,522,000				—				14,906,000				—				33,428,000
8 Doubtful	123,000				—				—				—				123,000
Total	$	339,306,000			$	43,813,000			$	177,783,000			$	35,463,000			$	596,365,000

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, 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 real estate, commercial construction, commercial other, and municipal loans as of March 31, 2017:

	Commercial Real Estate				Commercial Construction				Commercial Other				Municipal Loans				All Risk- Rated Loans
1 Strong	$	2,000			$	—			$	499,000			$	—			$	501,000
2 Above Average	14,213,000				45,000				8,222,000				27,479,000				49,959,000
3 Satisfactory	83,021,000				2,051,000				47,724,000				848,000				133,644,000
4 Average	138,865,000				18,283,000				72,791,000				—				229,939,000
5 Watch	45,053,000				8,239,000				14,280,000				—				67,572,000
6 OAEM	4,036,000				—				5,661,000				—				9,697,000
7 Substandard	19,473,000				157,000				9,330,000				—				28,960,000
8 Doubtful	—				—				—				—				—
Total	$	304,663,000			$	28,775,000			$	158,507,000			$	28,327,000			$	520,272,000

Allowance for Loan Losses Transactions

The following table presents allowance for loan losses activity by class for the three months ended March 31, 2018, and allowance for loan loss balances by class and related loan balances by class as of March 31, 2018:

	Commercial									Municipal			Residential						Home Equity Line of Credit			Consumer			Unallocated			Total
	Real Estate			Construction			Other						Term			Construction
For the three months ended March 31, 2018
Beginning 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
Charge offs	—			—			17,000			—			81,000			—			115,000			105,000			—			318,000
Recoveries	—			—			6,000			—			4,000			—			11,000			25,000			—			46,000
Provision (credit)	(140,000		)	(38,000		)	193,000			1,000			76,000			(5,000		)	128,000			116,000			169,000			500,000
Ending balance	$	3,732,000		$	396,000		$	3,540,000		$	21,000		$	1,129,000		$	31,000		$	716,000		$	581,000		$	811,000		$	10,957,000
Allowance for loan losses as of March 31, 2018
Ending balance specifically evaluated for impairment	$	254,000		$	—		$	1,664,000		$	—		$	272,000		$	—		$	16,000		$	—		$	—		$	2,206,000
Ending balance collectively evaluated for impairment	$	3,478,000		$	396,000		$	1,876,000		$	21,000		$	857,000		$	31,000		$	700,000		$	581,000		$	811,000		$	8,751,000
Related loan balances as of March 31, 2018
Ending balance	$	339,306,000		$	43,813,000		$	177,783,000		$	35,463,000		$	439,984,000		$	15,847,000		$	110,298,000		$	25,508,000		$	—		$	1,188,002,000
Ending balance specifically evaluated for impairment	$	8,951,000		$	741,000		$	9,440,000		$	—		$	11,528,000		$	—		$	1,039,000		$	16,000		$	—		$	31,715,000
Ending balance collectively evaluated for impairment	$	330,355,000		$	43,072,000		$	168,343,000		$	35,463,000		$	428,456,000		$	15,847,000		$	109,259,000		$	25,492,000		$	—		$	1,156,287,000

The following table presents allowance for loan losses activity by class for the year ended December 31, 2017 and allowance for loan loss balances by class and related loan balances by class as of December 31, 2017:

										Municipal			Residential						Home Equity Line of Credit			Consumer			Unallocated			Total
	Real Estate			Construction			Other						Term			Construction
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	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
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

The following table presents allowance for loan losses activity by class for the three months ended March 31, 2017, and allowance for loan loss balances by class and related loan balances by class as of March 31, 2017:

	Commercial									Municipal			Residential						Home Equity Line of Credit			Consumer			Unallocated			Total
	Real Estate			Construction			Other						Term			Construction
For the three months ended March 31, 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	164,000			—			—			—			53,000			—			7,000			103,000			—			327,000
Recoveries	—			—			11,000			—			14,000			—			—			31,000			—			56,000
Provision (credit)	191,000			45,000			134,000			—			(280,000		)	(20,000		)	11,000			86,000			333,000			500,000
Ending 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
Allowance for loan losses as of March 31, 2017
Ending balance specifically evaluated for impairment	$	351,000		$	101,000		$	39,000		$	—		$	251,000		$	—		$	26,000		$	—		$	—		$	768,000
Ending balance collectively evaluated for impairment	$	3,664,000		$	340,000		$	1,886,000		$	18,000		$	718,000		$	24,000		$	785,000		$	573,000		$	1,591,000		$	9,599,000
Related loan balances as of March 31, 2017
Ending balance	$	304,663,000		$	28,775,000		$	158,507,000		$	28,327,000		$	421,202,000		$	13,717,000		$	110,016,000		$	24,528,000		$	—		$	1,089,735,000
Ending balance specifically evaluated for impairment	$	10,671,000		$	763,000		$	1,710,000		$	—		$	13,260,000		$	—		$	1,448,000		$	—		$	—		$	27,852,000
Ending balance collectively evaluated for impairment	$	293,992,000		$	28,012,000		$	156,797,000		$	28,327,000		$	407,942,000		$	13,717,000		$	108,568,000		$	24,528,000		$	—		$	1,061,883,000

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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 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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