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Loans (Tables)

9 Months Ended

Sep. 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 September 30, 2018 and 2017 and at December 31, 2017:

	September 30, 2018						December 31, 2017						September 30, 2017
Commercial
Real estate	$	366,390,000			29.5	%	$	323,809,000			27.8	%	$	301,227,000			26.9	%
Construction	23,889,000				1.9	%	38,056,000				3.3	%	32,893,000				2.9	%
Other	188,128,000				15.1	%	181,528,000				15.6	%	172,986,000				15.4	%
Municipal	56,704,000				4.6	%	33,391,000				2.9	%	33,311,000				3.0	%
Residential
Term	459,449,000				36.8	%	432,661,000				37.1	%	429,572,000				38.3	%
Construction	18,166,000				1.5	%	17,868,000				1.5	%	15,495,000				1.4	%
Home equity line of credit	105,213,000				8.5	%	111,302,000				9.6	%	110,178,000				9.8	%
Consumer	25,619,000				2.1	%	25,524,000				2.2	%	25,424,000				2.3	%
Total	$	1,243,558,000			100.0	%	$	1,164,139,000			100.0	%	$	1,121,086,000			100.0	%

Past Due Loans Aging

Information on the past-due status of loans by class of financing receivable as of September 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	$	305,000			$	—			$	503,000			$	808,000			$	365,582,000			$	366,390,000			$	—
Construction	—				—				—				—				23,889,000				23,889,000				—
Other	440,000				526,000				416,000				1,382,000				186,746,000				188,128,000				—
Municipal	—				—				—				—				56,704,000				56,704,000				—
Residential
Term	838,000				2,701,000				1,566,000				5,105,000				454,344,000				459,449,000				199,000
Construction	—				—				—				—				18,166,000				18,166,000				—
Home equity line of credit	1,883,000				403,000				565,000				2,851,000				102,362,000				105,213,000				—
Consumer	161,000				14,000				52,000				227,000				25,392,000				25,619,000				50,000
Total	$	3,627,000			$	3,644,000			$	3,102,000			$	10,373,000			$	1,233,185,000			$	1,243,558,000			$	249,000

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 September 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	$	415,000			$	169,000			$	1,387,000			$	1,971,000			$	299,256,000			$	301,227,000			$	—
Construction	—				—				—				—				32,893,000				32,893,000				—
Other	345,000				265,000				567,000				1,177,000				171,809,000				172,986,000				—
Municipal	—				—				—				—				33,311,000				33,311,000				—
Residential
Term	295,000				3,668,000				1,941,000				5,904,000				423,668,000				429,572,000				344,000
Construction	—				—				—				—				15,495,000				15,495,000				—
Home equity line of credit	645,000				130,000				986,000				1,761,000				108,417,000				110,178,000				167,000
Consumer	195,000				6,000				18,000				219,000				25,205,000				25,424,000				—
Total	$	1,895,000			$	4,238,000			$	4,899,000			$	11,032,000			$	1,110,054,000			$	1,121,086,000			$	511,000

Nonaccrual Loans

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

	September 30, 2018				December 31, 2017				September 30, 2017
Commercial
Real estate	$	964,000			$	752,000			$	1,929,000
Construction	—				—				—
Other	9,330,000				9,357,000				9,520,000
Municipal	—				—				—
Residential
Term	3,042,000				3,778,000				3,875,000
Construction	—				—				—
Home equity line of credit	834,000				833,000				1,001,000
Consumer	2,000				16,000				51,000
Total	$	14,172,000			$	14,736,000			$	16,376,000

Impaired Loans by Class of Financing Receivable

A breakdown of impaired loans by class of financing receivable as of and for the period ended September 30, 2018 is presented in the following table:

													For the nine months ended September 30, 2018								For the quarter ended September 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	$	5,954,000			$	6,275,000			$	—			$	5,099,000			$	194,000			$	5,966,000			$	84,000
Construction	741,000				741,000				—				773,000				32,000				741,000				11,000
Other	1,926,000				2,044,000				—				2,146,000				25,000				1,865,000				8,000
Municipal	—				—				—				—				—				—				—
Residential
Term	9,019,000				10,201,000				—				9,515,000				222,000				9,200,000				71,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,068,000				1,128,000				—				1,014,000				15,000				1,033,000				6,000
Consumer	—				—				—				14,000				—				10,000				—
	$	18,708,000			$	20,389,000			$	—			$	18,561,000			$	488,000			$	18,815,000			$	180,000
With an Allowance Recorded
Commercial
Real estate	$	3,456,000			$	3,474,000			$	265,000			$	3,700,000			$	97,000			$	3,461,000			$	30,000
Construction	—				—				—				—				—				—				—
Other	7,923,000				8,231,000				1,890,000				7,345,000				—				7,682,000				—
Municipal	—				—				—				—				—				—				—
Residential
Term	1,909,000				2,085,000				238,000				2,054,000				70,000				2,108,000				22,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	100,000				100,000				7,000				92,000				—				100,000				—
Consumer	2,000				15,000				2,000				—				—				1,000				—
	$	13,390,000			$	13,905,000			$	2,402,000			$	13,191,000			$	167,000			$	13,352,000			$	52,000
Total
Commercial
Real estate	$	9,410,000			$	9,749,000			$	265,000			$	8,799,000			$	291,000			$	9,427,000			$	114,000
Construction	741,000				741,000				—				773,000				32,000				741,000				11,000
Other	9,849,000				10,275,000				1,890,000				9,491,000				25,000				9,547,000				8,000
Municipal	—				—				—				—				—				—				—
Residential
Term	10,928,000				12,286,000				238,000				11,569,000				292,000				11,308,000				93,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,168,000				1,228,000				7,000				1,106,000				15,000				1,133,000				6,000
Consumer	2,000				15,000				2,000				14,000				—				11,000				—
	$	32,098,000			$	34,294,000			$	2,402,000			$	31,752,000			$	655,000			$	32,167,000			$	232,000

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 September 30, 2017 is presented in the following table:

													For the nine months ended September 30, 2017								For the quarter ended September 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	$	5,281,000			$	5,634,000			$	—			$	5,418,000			$	149,000			$	5,398,000			$	55,000
Construction	—				—				—				—				—				—				—
Other	2,862,000				2,955,000				—				1,631,000				37,000				1,879,000				12,000
Municipal	—				—				—				—				—				—				—
Residential
Term	10,133,000				11,358,000				—				11,110,000				236,000				10,645,000				75,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,495,000				1,807,000				—				1,417,000				18,000				1,479,000				4,000
Consumer	51,000				102,000				—				8,000				—				23,000				—
	$	19,822,000			$	21,856,000			$	—			$	19,584,000			$	440,000			$	19,424,000			$	146,000
With an Allowance Recorded
Commercial
Real estate	$	4,555,000			$	4,891,000			$	347,000			$	4,549,000			$	125,000			$	4,360,000			$	40,000
Construction	763,000				763,000				108,000				763,000				28,000				763,000				10,000
Other	7,388,000				7,392,000				1,130,000				991,000				—				2,618,000				—
Municipal	—				—				—				—				—				—				—
Residential
Term	2,508,000				2,726,000				307,000				2,078,000				66,000				2,293,000				25,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	24,000				27,000				24,000				25,000				—				25,000				—
Consumer	—				—				—				—				—				—				—
	$	15,238,000			$	15,799,000			$	1,916,000			$	8,406,000			$	219,000			$	10,059,000			$	75,000
Total
Commercial
Real estate	$	9,836,000			$	10,525,000			$	347,000			$	9,967,000			$	274,000			$	9,758,000			$	95,000
Construction	763,000				763,000				108,000				763,000				28,000				763,000				10,000
Other	10,250,000				10,347,000				1,130,000				2,622,000				37,000				4,497,000				12,000
Municipal	—				—				—				—				—				—				—
Residential
Term	12,641,000				14,084,000				307,000				13,188,000				302,000				12,938,000				100,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,519,000				1,834,000				24,000				1,442,000				18,000				1,504,000				4,000
Consumer	51,000				102,000				—				8,000				—				23,000				—
	$	35,060,000			$	37,655,000			$	1,916,000			$	27,990,000			$	659,000			$	29,483,000			$	221,000

Troubled Debt Restructurings on Financing Receivables

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

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	16			$	8,542,000			$	138,000
Construction	1			741,000				—
Other	5			7,007,000				1,100,000
Municipal	—			—				—
Residential
Term	46			8,869,000				238,000
Construction	—			—				—
Home equity line of credit	3			502,000				—
Consumer	—			—				—
	71			$	25,661,000			$	1,476,000

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 September 30, 2017:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	9			$	7,908,000			$	65,000
Construction	1			763,000				108,000
Other	5			730,000				—
Municipal	—			—				—
Residential
Term	49			9,842,000				283,000
Construction	—			—				—
Home equity line of credit	3			517,000				—
Consumer	—			—				—
	67			$	19,760,000			$	456,000

As of September 30, 2018, 10 of the loans classified as TDRs with a total balance of $1,271,000 were more than 30 days past due. Of these loans, one had been placed on TDR status in the previous 12 months. The following table shows these TDRs by class and the associated specific reserves included in the allowance for loan losses as of September 30, 2018:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	—			$	—			$	—
Construction	—			—				—
Other	1			138,000				—
Municipal	—			—				—
Residential
Term	8			966,000				5,000
Construction	—			—				—
Home equity line of credit	1			167,000				—
Consumer	—			—				—
	10			$	1,271,000			$	5,000

As of September 30, 2017, 14 of the loans classified as TDRs with a total balance of $1,849,000 were more than 30 days past due. Of these loans, none had been placed on TDR status in the previous 12 months. The following table shows these TDRs by class and the associated specific reserves included in the allowance for loan losses as of September 30, 2017:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	—			$	—			$	—
Construction	—			—				—
Other	1			6,000				—
Municipal	—			—				—
Residential
Term	12			1,676,000				65,000
Construction	—			—				—
Home equity line of credit	1			167,000				—
Consumer	—			—				—
	14			$	1,849,000			$	65,000

For the nine months ended September 30, 2018, 11 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 September 30, 2018:

	Number of Loans			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Specific Reserves
Commercial
Real estate	8			$	1,608,000			$	1,606,000			$	42,000
Construction	—			—				—				—
Other	1			6,727,000				6,487,000				1,100,000
Municipal	—			—				—				—
Residential
Term	2			441,000				436,000				26,000
Construction	—			—				—				—
Home equity line of credit	—			—				—				—
Consumer	—			—				—				—
	11			$	8,776,000			$	8,529,000			$	1,168,000

For the quarter ended September 30, 2018, one loan was 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 September 30, 2018:

	Number of Loans			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Specific Reserves
Commercial
Real estate	1			$	552,000			$	552,000			$	—
Construction	—			—				—				—
Other	—			—				—				—
Municipal	—			—				—				—
Residential
Term	—			—				—				—
Construction	—			—				—				—
Home equity line of credit	—			—				—				—
Consumer	—			—				—				—
	1			$	552,000			$	552,000			$	—

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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
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-Section 50
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-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
-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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X

- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953676-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953682-111524

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