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Loans (Tables)

6 Months Ended

Jun. 30, 2018

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, 2018 and 2017 and at December 31, 2017:

	June 30, 2018						December 31, 2017						June 30, 2017
Commercial
Real estate	$	350,114,000			28.6	%	$	323,809,000			27.8	%	$	306,490,000			27.4	%
Construction	40,308,000				3.3	%	38,056,000				3.3	%	33,605,000				3.0	%
Other	184,718,000				15.1	%	181,528,000				15.6	%	173,691,000				15.5	%
Municipal	48,717,000				4.0	%	33,391,000				2.9	%	28,695,000				2.6	%
Residential
Term	453,588,000				37.0	%	432,661,000				37.1	%	427,171,000				38.1	%
Construction	14,583,000				1.2	%	17,868,000				1.5	%	15,056,000				1.3	%
Home equity line of credit	107,666,000				8.8	%	111,302,000				9.6	%	110,328,000				9.8	%
Consumer	24,746,000				2.0	%	25,524,000				2.2	%	25,629,000				2.3	%
Total	$	1,224,440,000			100.0	%	$	1,164,139,000			100.0	%	$	1,120,665,000			100.0	%

Past Due Loans Aging

Information on the past-due status of loans by class of financing receivable as of June 30, 2018, 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	$	137,000			$	75,000			$	503,000			$	715,000			$	349,399,000			$	350,114,000			$	—
Construction	—				—				—				—				40,308,000				40,308,000				—
Other	459,000				42,000				294,000				795,000				183,923,000				184,718,000				—
Municipal	—				—				—				—				48,717,000				48,717,000				—
Residential
Term	531,000				2,014,000				1,730,000				4,275,000				449,313,000				453,588,000				—
Construction	—				—				—				—				14,583,000				14,583,000				—
Home equity line of credit	915,000				38,000				575,000				1,528,000				106,138,000				107,666,000				—
Consumer	70,000				37,000				18,000				125,000				24,621,000				24,746,000				3,000
Total	$	2,112,000			$	2,206,000			$	3,120,000			$	7,438,000			$	1,217,002,000			$	1,224,440,000			$	3,000

Information on the past-due status of loans by class of financing receivable 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 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

Nonaccrual Loans

Information on nonaccrual loans as of June 30, 2018 and 2017 and at December 31, 2017 is presented in the following table:

	June 30, 2018				December 31, 2017				June 30, 2017
Commercial
Real estate	$	981,000			$	752,000			$	1,814,000
Construction	286,000				—				—
Other	8,900,000				9,357,000				885,000
Municipal	—				—				—
Residential
Term	3,509,000				3,778,000				3,852,000
Construction	—				—				—
Home equity line of credit	689,000				833,000				883,000
Consumer	16,000				16,000				—
Total	$	14,381,000			$	14,736,000			$	7,434,000

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, 2018 is presented in the following table:

													For the six months ended June 30, 2018								For the quarter ended June 30, 2018
	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	$	5,438,000			$	5,749,000			$	—			$	4,666,000			$	110,000			$	5,169,000			$	56,000
Construction	1,027,000				1,027,000				—				789,000				21,000				837,000				11,000
Other	2,265,000				2,349,000				—				2,287,000				17,000				2,272,000				11,000
Municipal	—				—				—				—				—				—				—
Residential
Term	9,613,000				10,808,000				—				9,671,000				151,000				9,642,000				80,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	928,000				1,021,000				—				1,004,000				9,000				918,000				4,000
Consumer	16,000				29,000				—				16,000				—				16,000				—
	$	19,287,000			$	20,983,000			$	—			$	18,433,000			$	308,000			$	18,854,000			$	162,000
With an Allowance Recorded
Commercial
Real estate	$	3,470,000			$	3,488,000			$	270,000			$	3,819,000			$	67,000			$	3,749,000			$	28,000
Construction	—				—				—				—				—				—				—
Other	7,174,000				7,388,000				1,647,000				7,176,000				—				7,170,000				—
Municipal	—				—				—				—				—				—				—
Residential
Term	2,161,000				2,378,000				286,000				2,027,000				48,000				2,086,000				24,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	100,000				100,000				2,000				88,000				—				107,000				—
Consumer	—				—				—				—				—				—				—
	$	12,905,000			$	13,354,000			$	2,205,000			$	13,110,000			$	115,000			$	13,112,000			$	52,000
Total
Commercial
Real estate	$	8,908,000			$	9,237,000			$	270,000			$	8,485,000			$	177,000			$	8,918,000			$	84,000
Construction	1,027,000				1,027,000				—				789,000				21,000				837,000				11,000
Other	9,439,000				9,737,000				1,647,000				9,463,000				17,000				9,442,000				11,000
Municipal	—				—				—				—				—				—				—
Residential
Term	11,774,000				13,186,000				286,000				11,698,000				199,000				11,728,000				104,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,028,000				1,121,000				2,000				1,092,000				9,000				1,025,000				4,000
Consumer	16,000				29,000				—				16,000				—				16,000				—
	$	32,192,000			$	34,337,000			$	2,205,000			$	31,543,000			$	423,000			$	31,966,000			$	214,000

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, 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

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

Troubled Debt Restructurings on Financing Receivables

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

For the six months ended June 30, 2018, 10 loans were placed on TDR status. The following table shows these TDRs by class and the associated specific reserves included in the allowance for loan losses as of June 30, 2018:

	Number of Loans			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Specific Reserves
Commercial
Real estate	7			$	1,056,000			$	1,056,000			$	42,000
Construction	—			—				—				—
Other	1			6,727,000				6,532,000				1,100,000
Municipal	—			—				—				—
Residential
Term	2			441,000				436,000				26,000
Construction	—			—				—				—
Home equity line of credit	—			—				—				—
Consumer	—			—				—				—
	10			$	8,224,000			$	8,024,000			$	1,168,000

For the quarter ended June 30, 2018, three loans were placed on TDR status. The following table shows these TDRs by class and the associated specific reserves included in the allowance for loan losses as of June 30, 2018:

	Number of Loans			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Specific Reserves
Commercial
Real estate	—			$	—			$	—			$	—
Construction	—			—				—				—
Other	1			6,727,000				6,532,000				1,100,000
Municipal	—			—				—				—
Residential
Term	2			441,000				436,000				26,000
Construction	—			—				—				—
Home equity line of credit	—			—				—				—
Consumer	—			—				—				—
	3			$	7,168,000			$	6,968,000			$	1,126,000

For the six months ended June 30, 2018, 10 loans were placed on TDR status. The following table shows these TDRs by class and the associated specific reserves included in the allowance for loan losses as of June 30, 2018:

	Number of Loans			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Specific Reserves
Commercial
Real estate	7			$	1,056,000			$	1,056,000			$	42,000
Construction	—			—				—				—
Other	1			6,727,000				6,532,000				1,100,000
Municipal	—			—				—				—
Residential
Term	2			441,000				436,000				26,000
Construction	—			—				—				—
Home equity line of credit	—			—				—				—
Consumer	—			—				—				—
	10			$	8,224,000			$	8,024,000			$	1,168,000

The following table shows these TDRs by class and the associated specific reserves included in the allowance for loan losses as of June 30, 2018:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	—			$	—			$	—
Construction	—			—				—
Other	—			—				—
Municipal	—			—				—
Residential
Term	7			726,000				33,000
Construction	—			—				—
Home equity line of credit	1			167,000				—
Consumer	—			—				—
	8			$	893,000			$	33,000

The following table shows TDRs by class and the specific reserve as of June 30, 2018:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	15			$	8,026,000			$	143,000
Construction	1			741,000				—
Other	5			7,071,000				1,100,000
Municipal	—			—				—
Residential
Term	48			9,263,000				287,000
Construction	—			—				—
Home equity line of credit	3			505,000				—
Consumer	—			—				—
	72			$	25,606,000			$	1,530,000

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 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

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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.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
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- Definition

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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953401-111524

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-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 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
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-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
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Tabular disclosure of financing receivables and troubled debt restructurings.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
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