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Loans (Tables)

9 Months Ended

Sep. 30, 2019

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, 2019 and 2018 and at December 31, 2018:

	September 30, 2019						December 31, 2018						September 30, 2018
Commercial
Real estate	$	368,165,000			29.1	%	$	353,243,000			28.5	%	$	366,390,000			29.5	%
Construction	37,242,000				2.9	%	27,304,000				2.2	%	23,889,000				1.9	%
Other	201,859,000				16.0	%	196,391,000				15.9	%	188,128,000				15.1	%
Municipal	36,522,000				2.9	%	51,128,000				4.1	%	56,704,000				4.6	%
Residential
Term	485,490,000				38.4	%	469,145,000				37.9	%	459,449,000				36.8	%
Construction	14,118,000				1.1	%	17,743,000				1.4	%	18,166,000				1.5	%
Home equity line of credit	94,144,000				7.5	%	98,469,000				8.0	%	105,213,000				8.5	%
Consumer	25,919,000				2.1	%	24,860,000				2.0	%	25,619,000				2.1	%
Total	$	1,263,459,000			100.0	%	$	1,238,283,000			100.0	%	$	1,243,558,000			100.0	%

Past Due Loans Aging

Information on the past-due status of loans by class of financing receivable as of September 30, 2019, 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			$	233,000			$	661,000			$	1,199,000			$	366,966,000			$	368,165,000			$	—
Construction	14,000				279,000				—				293,000				36,949,000				37,242,000				—
Other	35,000				289,000				339,000				663,000				201,196,000				201,859,000				—
Municipal	—				—				—				—				36,522,000				36,522,000				—
Residential
Term	650,000				767,000				3,806,000				5,223,000				480,267,000				485,490,000				—
Construction	—				—				—				—				14,118,000				14,118,000				—
Home equity line of credit	693,000				306,000				868,000				1,867,000				92,277,000				94,144,000				—
Consumer	234,000				317,000				18,000				569,000				25,350,000				25,919,000				18,000
Total	$	1,931,000			$	2,191,000			$	5,692,000			$	9,814,000			$	1,253,645,000			$	1,263,459,000			$	18,000

Information on the past-due status of loans by class of financing receivable as of December 31, 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	$	1,274,000			$	—			$	777,000			$	2,051,000			$	351,192,000			$	353,243,000			$	—
Construction	—				10,000				—				10,000				27,294,000				27,304,000				—
Other	455,000				5,000				120,000				580,000				195,811,000				196,391,000				—
Municipal	—				—				—				—				51,128,000				51,128,000				—
Residential
Term	1,097,000				3,518,000				2,023,000				6,638,000				462,507,000				469,145,000				339,000
Construction	76,000				—				—				76,000				17,667,000				17,743,000				—
Home equity line of credit	2,819,000				419,000				493,000				3,731,000				94,738,000				98,469,000				—
Consumer	237,000				25,000				27,000				289,000				24,571,000				24,860,000				12,000
Total	$	5,958,000			$	3,977,000			$	3,440,000			$	13,375,000			$	1,224,908,000			$	1,238,283,000			$	351,000

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

Nonaccrual Loans

Information on nonaccrual loans as of September 30, 2019 and 2018 and at December 31, 2018 is presented in the following table:

	September 30, 2019				December 31, 2018				September 30, 2018
Commercial
Real estate	$	1,807,000			$	1,226,000			$	964,000
Construction	256,000				—				—
Other	6,871,000				8,664,000				9,330,000
Municipal	—				—				—
Residential
Term	6,840,000				4,062,000				3,042,000
Construction	—				—				—
Home equity line of credit	1,078,000				760,000				834,000
Consumer	6,000				15,000				2,000
Total	$	16,858,000			$	14,727,000			$	14,172,000

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, 2019 is presented in the following table:

													For the nine months ended September 30, 2019								For the quarter ended September 30, 2019
	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	$	7,332,000			$	7,630,000			$	—			$	7,929,000			$	266,000			$	7,242,000			$	83,000
Construction	978,000				990,000				—				929,000				35,000				980,000				12,000
Other	892,000				930,000				—				997,000				22,000				921,000				8,000
Municipal	—				—				—				—				—				—				—
Residential
Term	10,664,000				12,305,000				—				9,877,000				202,000				10,487,000				63,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	827,000				883,000				—				965,000				16,000				917,000				6,000
Consumer	—				—				—				—				—				—				—
	$	20,693,000			$	22,738,000			$	—			$	20,697,000			$	541,000			$	20,547,000			$	172,000
With an Allowance Recorded
Commercial
Real estate	$	1,717,000			$	1,732,000			$	258,000			$	1,538,000			$	72,000			$	1,721,000			$	23,000
Construction	—				—				—				—				—				—				—
Other	6,440,000				6,949,000				1,275,000				6,918,000				1,000				6,465,000				1,000
Municipal	—				—				—				—				—				—				—
Residential
Term	2,782,000				3,121,000				337,000				2,306,000				61,000				2,858,000				25,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	571,000				590,000				184,000				99,000				—				248,000				—
Consumer	6,000				6,000				6,000				1,000				—				2,000				—
	$	11,516,000			$	12,398,000			$	2,060,000			$	10,862,000			$	134,000			$	11,294,000			$	49,000
Total
Commercial
Real estate	$	9,049,000			$	9,362,000			$	258,000			$	9,467,000			$	338,000			$	8,963,000			$	106,000
Construction	978,000				990,000				—				929,000				35,000				980,000				12,000
Other	7,332,000				7,879,000				1,275,000				7,915,000				23,000				7,386,000				9,000
Municipal	—				—				—				—				—				—				—
Residential
Term	13,446,000				15,426,000				337,000				12,183,000				263,000				13,345,000				88,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,398,000				1,473,000				184,000				1,064,000				16,000				1,165,000				6,000
Consumer	6,000				6,000				6,000				1,000				—				2,000				—
	$	32,209,000			$	35,136,000			$	2,060,000			$	31,559,000			$	675,000			$	31,841,000			$	221,000

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, 2018 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	$	8,718,000			$	9,161,000			$	—			$	5,536,000			$	380,000
Construction	721,000				721,000				—				762,000				43,000
Other	1,468,000				1,555,000				—				2,037,000				32,000
Municipal	—				—				—				—				—
Residential
Term	9,136,000				10,317,000				—				9,427,000				289,000
Construction	—				—				—				—				—
Home equity line of credit	972,000				1,035,000				—				1,001,000				20,000
Consumer	15,000				42,000				—				13,000				—
	$	21,030,000			$	22,831,000			$	—			$	18,776,000			$	764,000
With an Allowance Recorded
Commercial
Real estate	$	1,042,000			$	1,059,000			$	260,000			$	3,477,000			$	42,000
Construction	—				—				—				—				—
Other	7,791,000				8,216,000				1,696,000				7,471,000				5,000
Municipal	—				—				—				—				—
Residential
Term	1,768,000				1,998,000				335,000				1,982,000				53,000
Construction	—				—				—				—				—
Home equity line of credit	120,000				124,000				17,000				99,000				—
Consumer	—				—				—				—				—
	$	10,721,000			$	11,397,000			$	2,308,000			$	13,029,000			$	100,000
Total
Commercial
Real estate	$	9,760,000			$	10,220,000			$	260,000			$	9,013,000			$	422,000
Construction	721,000				721,000				—				762,000				43,000
Other	9,259,000				9,771,000				1,696,000				9,508,000				37,000
Municipal	—				—				—				—				—
Residential
Term	10,904,000				12,315,000				335,000				11,409,000				342,000
Construction	—				—				—				—				—
Home equity line of credit	1,092,000				1,159,000				17,000				1,100,000				20,000
Consumer	15,000				42,000				—				13,000				—
	$	31,751,000			$	34,228,000			$	2,308,000			$	31,805,000			$	864,000

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

Troubled Debt Restructurings on Financing Receivables

The following table shows TDRs by class and the specific reserve as of September 30, 2019:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	19			$	7,559,000			$	249,000
Construction	1			721,000				—
Other	7			6,951,000				1,232,000
Municipal	—			—				—
Residential
Term	52			8,563,000				202,000
Construction	—			—				—
Home equity line of credit	3			487,000				—
Consumer	—			—				—
	82			$	24,281,000			$	1,683,000

The following table shows TDRs by class and the specific reserve as of December 31, 2018:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	17			$	8,631,000			$	132,000
Construction	1			721,000				—
Other	10			7,298,000				1,276,000
Municipal	—			—				—
Residential
Term	45			8,074,000				160,000
Construction	—			—				—
Home equity line of credit	3			498,000				—
Consumer	—			—				—
	76			$	25,222,000			$	1,568,000

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

As of September 30, 2019, nine of the loans classified as TDRs with a total balance of $1,084,000 were more than 30 days past due. Of these loans, four 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, 2019:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	—			$	—			$	—
Construction	—			—				—
Other	3			251,000				131,000
Municipal	—			—				—
Residential
Term	5			666,000				11,000
Construction	—			—				—
Home equity line of credit	1			167,000				—
Consumer	—			—				—
	9			$	1,084,000			$	142,000

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

For the nine months ended September 30, 2019, 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 September 30, 2019:

	Number of Loans			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Specific Reserves
Commercial
Real estate	2			$	110,000			$	95,000			$	95,000
Construction	—			—				—				—
Other	—			—				—				—
Municipal	—			—				—				—
Residential
Term	8			998,000				882,000				73,000
Construction	—			—				—				—
Home equity line of credit	—			—				—				—
Consumer	—			—				—				—
	10			$	1,108,000			$	977,000			$	168,000

For the nine months ended September 30, 2018, 11 loans were placed on TDR status. The following table shows these TDRs by class and 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, 2019, two 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, 2019:

	Number of Loans			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Specific Reserves
Commercial
Real estate	—			$	—			$	—			$	—
Construction	—			—				—				—
Other	—			—				—				—
Municipal	—			—				—				—
Residential
Term	2			317,000				276,000				—
Construction	—			—				—				—
Home equity line of credit	—			—				—				—
Consumer	—			—				—				—
	2			$	317,000			$	276,000			$	—

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

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=118936363&loc=d3e5212-111524

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X

- Definition

Tabular disclosure of aging analysis for financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
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