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Loans and Allowance for Loan Losses (Tables) | 9 Months Ended
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Sep. 30, 2012
Aging of Recorded Investment in Loans by Class of Loans | The following table provides the components of the Company’s recorded investment in loans for each portfolio segment at September 30, 2012:
|  | Residential Real Estate |  |  | Land |  |  | Construction |  |  | Commercial Real Estate |  |  | Commercial Business |  |  | Home Equity & 2nd Mtg |  |  | Other Consumer |  |  | Total |
|  | (In thousands) |
Recorded Investment in Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Principal loan balance |  | $ | 111,594 |  |  | $ | 9,663 |  |  | $ | 11,878 |  |  | $ | 63,944 |  |  | $ | 19,146 |  |  | $ | 37,348 |  |  | $ | 31,796 |  |  | $ | 285,369 |
Accrued interest receivable |  |  | 447 |  |  |  | 42 |  |  |  | 31 |  |  |  | 170 |  |  |  | 56 |  |  |  | 142 |  |  |  | 180 |  |  |  | 1,068 |
Net deferred loan origination fees and costs |  |  | 64 |  |  |  | 2 |  |  |  | (13 | ) |  |  | (8 | ) |  |  | (10 | ) |  |  | 154 |  |  |  | 0 |  |  |  | 189 |
Recorded investment in loans |  | $ | 112,105 |  |  | $ | 9,707 |  |  | $ | 11,896 |  |  | $ | 64,106 |  |  | $ | 19,192 |  |  | $ | 37,644 |  |  | $ | 31,976 |  |  | $ | 286,626 |
Recorded Investment in Loans as Evaluated for Impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 2,698 |  |  | $ | 4 |  |  | $ | 394 |  |  | $ | 2,986 |  |  | $ | 1,809 |  |  | $ | 101 |  |  | $ | 0 |  |  | $ | 7,992 |
Collectively evaluated for impairment |  |  | 109,407 |  |  |  | 9,703 |  |  |  | 11,502 |  |  |  | 61,120 |  |  |  | 17,383 |  |  |  | 37,543 |  |  |  | 31,976 |  |  |  | 278,634 |
Acquired with deteriorated credit quality |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 112,105 |  |  | $ | 9,707 |  |  | $ | 11,896 |  |  | $ | 64,106 |  |  | $ | 19,192 |  |  | $ | 37,644 |  |  | $ | 31,976 |  |  | $ | 286,626 |
The following table provides the components of the Company’s recorded investment in loans for each portfolio segment at December 31, 2011:
|  | Residential Real Estate |  |  | Land |  |  | Construction |  |  | Commercial Real Estate |  |  | Commercial Business |  |  | Home Equity & 2nd Mtg |  |  | Other Consumer |  |  | Total |
|  | (In thousands) |
Recorded Investment in Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Principal loan balance |  | $ | 116,338 |  |  | $ | 9,910 |  |  | $ | 6,963 |  |  | $ | 57,680 |  |  | $ | 20,722 |  |  | $ | 38,641 |  |  | $ | 29,832 |  |  | $ | 280,086 |
Accrued interest receivable |  |  | 463 |  |  |  | 60 |  |  |  | 16 |  |  |  | 160 |  |  |  | 64 |  |  |  | 162 |  |  |  | 202 |  |  |  | 1,127 |
Net deferred loan origination fees and costs |  |  | 67 |  |  |  | 2 |  |  |  | 0 |  |  |  | 0 |  |  |  | (10 | ) |  |  | 84 |  |  |  | 0 |  |  |  | 143 |
Recorded investment in loans |  | $ | 116,868 |  |  | $ | 9,972 |  |  | $ | 6,979 |  |  | $ | 57,840 |  |  | $ | 20,776 |  |  | $ | 38,887 |  |  | $ | 30,034 |  |  | $ | 281,356 |
Recorded Investment in Loans as Evaluated for Impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 2,281 |  |  | $ | 5 |  |  | $ | 247 |  |  | $ | 2,853 |  |  | $ | 1,928 |  |  | $ | 87 |  |  | $ | 0 |  |  | $ | 7,401 |
Collectively evaluated for impairment |  |  | 114,587 |  |  |  | 9,967 |  |  |  | 6,732 |  |  |  | 54,987 |  |  |  | 18,848 |  |  |  | 38,800 |  |  |  | 30,034 |  |  |  | 273,955 |
Acquired with deteriorated credit quality |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 116,868 |  |  | $ | 9,972 |  |  | $ | 6,979 |  |  | $ | 57,840 |  |  | $ | 20,776 |  |  | $ | 38,887 |  |  | $ | 30,034 |  |  | $ | 281,356 |
Allowance for Loan Losses | An analysis of the allowance for loan losses as of September 30, 2012 is as follows:
|  | Residential Real Estate |  |  | Land |  |  | Construction |  |  | Commercial Real Estate |  |  | Commercial Business |  |  | Home Equity & 2nd Mtg |  |  | Other Consumer |  |  | Total |
|  | (In thousands) |
Ending allowance balance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 267 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 441 |  |  | $ | 914 |  |  | $ | 29 |  |  | $ | 0 |  |  | $ | 1,651 |
Collectively evaluated for impairment |  |  | 943 |  |  |  | 102 |  |  |  | 60 |  |  |  | 520 |  |  |  | 185 |  |  |  | 824 |  |  |  | 306 |  |  |  | 2,940 |
Acquired with deteriorated credit quality |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 1,210 |  |  | $ | 102 |  |  | $ | 60 |  |  | $ | 961 |  |  | $ | 1,099 |  |  | $ | 853 |  |  | $ | 306 |  |  | $ | 4,591 |
An analysis of the allowance for loan losses as of December 31, 2011 is as follows:
|  | Residential Real Estate |  |  | Land |  |  | Construction |  |  | Commercial Real Estate |  |  | Commercial Business |  |  | Home Equity & 2nd Mtg |  |  | Other Consumer |  |  | Total |
|  | (In thousands) |
Ending allowance balance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 183 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 539 |  |  | $ | 936 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 1,658 |
Collectively evaluated for impairment |  |  | 645 |  |  |  | 93 |  |  |  | 33 |  |  |  | 730 |  |  |  | 224 |  |  |  | 400 |  |  |  | 399 |  |  |  | 2,524 |
Acquired with deteriorated credit quality |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 828 |  |  | $ | 93 |  |  | $ | 33 |  |  | $ | 1,269 |  |  | $ | 1,160 |  |  | $ | 400 |  |  | $ | 399 |  |  | $ | 4,182 |
An analysis of the changes in the allowance for loan losses for the three months and nine months ended September 30, 2012 is as follows:
|  | Residential Real Estate |  |  | Land |  |  | Construction |  |  | Commercial Real Estate |  |  | Commercial Business |  |  | Home Equity & 2nd Mtg |  |  | Other Consumer |  |  | Total |
|  | (In thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Changes in Allowance for Loan Losses for the three-months ended September 30, 2012 |
Beginning balance |  | $ | 1,173 |  |  | $ | 102 |  |  | $ | 40 |  |  | $ | 826 |  |  | $ | 1,154 |  |  | $ | 840 |  |  | $ | 297 |  |  | $ | 4,432 |
Provisions for loan losses |  |  | 51 |  |  |  | 0 |  |  |  | 20 |  |  |  | 135 |  |  |  | (60 | ) |  |  | 158 |  |  |  | 46 |  |  |  | 350 |
Charge-offs |  |  | (15 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (154 | ) |  |  | (90 | ) |  |  | (259 | )
Recoveries |  |  | 1 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 5 |  |  |  | 9 |  |  |  | 53 |  |  |  | 68 |
Ending balance |  | $ | 1,210 |  |  | $ | 102 |  |  | $ | 60 |  |  | $ | 961 |  |  | $ | 1,099 |  |  | $ | 853 |  |  | $ | 306 |  |  | $ | 4,591 |
Changes in Allowance for Loan Losses for the nine-months ended September 30, 2012 |
Beginning balance |  | $ | 828 |  |  | $ | 93 |  |  | $ | 33 |  |  | $ | 1,269 |  |  | $ | 1,160 |  |  | $ | 400 |  |  | $ | 399 |  |  | $ | 4,182 |
Provisions for loan losses |  |  | 697 |  |  |  | 12 |  |  |  | 27 |  |  |  | (308 | ) |  |  | (70 | ) |  |  | 765 |  |  |  | 2 |  |  |  | 1,125 |
Charge-offs |  |  | (327 | ) |  |  | (4 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (330 | ) |  |  | (236 | ) |  |  | (897 | )
Recoveries |  |  | 12 |  |  |  | 1 |  |  |  | 0 |  |  |  | 0 |  |  |  | 9 |  |  |  | 18 |  |  |  | 141 |  |  |  | 181 |
Ending balance |  | $ | 1,210 |  |  | $ | 102 |  |  | $ | 60 |  |  | $ | 961 |  |  | $ | 1,099 |  |  | $ | 853 |  |  | $ | 306 |  |  | $ | 4,591 |
An analysis of the changes in the allowance for loan losses for the three months and nine months ended September 30, 2011 is as follows:
|  | Residential Real Estate |  |  | Land |  |  | Construction |  |  | Commercial Real Estate |  |  | Commercial Business |  |  | Home Equity & 2nd Mtg |  |  | Other Consumer |  |  | Total |
|  | (In thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Changes in Allowance for Loan Losses for the three-months ended September 30, 2011 |
Beginning balance |  | $ | 1,217 |  |  | $ | 59 |  |  | $ | 26 |  |  | $ | 1,271 |  |  | $ | 1,020 |  |  | $ | 562 |  |  | $ | 406 |  |  | $ | 4,561 |
Provisions for loan losses |  |  | 146 |  |  |  | 2 |  |  |  | 2 |  |  |  | 114 |  |  |  | 130 |  |  |  | 3 |  |  |  | 3 |  |  |  | 400 |
Charge-offs |  |  | (80 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (250 | ) |  |  | (73 | ) |  |  | (403 | )
Recoveries |  |  | 5 |  |  |  | 0 |  |  |  | 3 |  |  |  | 0 |  |  |  | 36 |  |  |  | 16 |  |  |  | 45 |  |  |  | 105 |
Ending balance |  | $ | 1,288 |  |  | $ | 61 |  |  | $ | 31 |  |  | $ | 1,385 |  |  | $ | 1,186 |  |  | $ | 331 |  |  | $ | 381 |  |  | $ | 4,663 |
Changes in Allowance for Loan Losses for the nine-months ended September 30, 2011 |
Beginning balance |  | $ | 1,024 |  |  | $ | 55 |  |  | $ | 21 |  |  | $ | 1,051 |  |  | $ | 1,251 |  |  | $ | 606 |  |  | $ | 465 |  |  | $ | 4,473 |
Provisions for loan losses |  |  | 601 |  |  |  | 6 |  |  |  | 7 |  |  |  | 402 |  |  |  | 199 |  |  |  | 136 |  |  |  | (26 | ) |  |  | 1,325 |
Charge-offs |  |  | (346 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (68 | ) |  |  | (305 | ) |  |  | (458 | ) |  |  | (211 | ) |  |  | (1,388 | )
Recoveries |  |  | 9 |  |  |  | 0 |  |  |  | 3 |  |  |  | 0 |  |  |  | 41 |  |  |  | 47 |  |  |  | 153 |  |  |  | 253 |
Ending balance |  | $ | 1,288 |  |  | $ | 61 |  |  | $ | 31 |  |  | $ | 1,385 |  |  | $ | 1,186 |  |  | $ | 331 |  |  | $ | 381 |  |  | $ | 4,663 |
Impaired Loans by Class of Loans | The following table summarizes the Company’s impaired loans by class of loans as of September 30, 2012 and for the three months and nine months ended September 30, 2012:
|  | At September 30, 2012 |  |  | Three Months Ended September 30, 2012 |  |  | Nine Months Ended September 30, 2012 |
|  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |  |  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Interest Recognized - Cash Method |  |  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Interest Recognized - Cash Method |
|  | (In thousands) |
Loans with no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,259 |  |  | $ | 1,531 |  |  | $ | 0 |  |  | $ | 1,152 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 1,203 |  |  | $ | 2 |  |  | $ | 2 |
Land |  |  | 4 |  |  |  | 5 |  |  |  | 0 |  |  |  | 23 |  |  |  | 0 |  |  |  | 0 |  |  |  | 23 |  |  |  | 0 |  |  |  | 1 |
Construction |  |  | 394 |  |  |  | 402 |  |  |  | 0 |  |  |  | 330 |  |  |  | 0 |  |  |  | 0 |  |  |  | 293 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 1,220 |  |  |  | 1,511 |  |  |  | 0 |  |  |  | 1,229 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,231 |  |  |  | 0 |  |  |  | 0 |
Commercial business |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Home Equity/2nd mortgage |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 43 |  |  |  | 0 |  |  |  | 0 |  |  |  | 64 |  |  |  | 2 |  |  |  | 1 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1 |  |  |  | 0 |
|  |  | 2,877 |  |  |  | 3,449 |  |  |  | 0 |  |  |  | 2,777 |  |  |  | 2 |  |  |  | 1 |  |  |  | 2,814 |  |  |  | 5 |  |  |  | 4 |
Loans with an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 1,439 |  |  |  | 1,524 |  |  |  | 267 |  |  |  | 1,382 |  |  |  | 0 |  |  |  | 1 |  |  |  | 1,151 |  |  |  | 0 |  |  |  | 1 |
Land |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 1,766 |  |  |  | 1,845 |  |  |  | 441 |  |  |  | 1,630 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,602 |  |  |  | 0 |  |  |  | 0 |
Commercial business |  |  | 1,809 |  |  |  | 1,909 |  |  |  | 914 |  |  |  | 1,826 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,877 |  |  |  | 0 |  |  |  | 0 |
Home Equity/2nd mortgage |  |  | 101 |  |  |  | 102 |  |  |  | 29 |  |  |  | 128 |  |  |  | 0 |  |  |  | 0 |  |  |  | 111 |  |  |  | 0 |  |  |  | 0 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
|  |  | 5,115 |  |  |  | 5,380 |  |  |  | 1,651 |  |  |  | 4,966 |  |  |  | 0 |  |  |  | 1 |  |  |  | 4,741 |  |  |  | 0 |  |  |  | 1 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 2,698 |  |  |  | 3,055 |  |  |  | 267 |  |  |  | 2,534 |  |  |  | 1 |  |  |  | 2 |  |  |  | 2,354 |  |  |  | 2 |  |  |  | 3 |
Land |  |  | 4 |  |  |  | 5 |  |  |  | 0 |  |  |  | 23 |  |  |  | 0 |  |  |  | 0 |  |  |  | 23 |  |  |  | 0 |  |  |  | 1 |
Construction |  |  | 394 |  |  |  | 402 |  |  |  | 0 |  |  |  | 330 |  |  |  | 0 |  |  |  | 0 |  |  |  | 293 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 2,986 |  |  |  | 3,356 |  |  |  | 441 |  |  |  | 2,859 |  |  |  | 0 |  |  |  | 0 |  |  |  | 2,833 |  |  |  | 0 |  |  |  | 0 |
Commercial business |  |  | 1,809 |  |  |  | 1,909 |  |  |  | 914 |  |  |  | 1,826 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,877 |  |  |  | 0 |  |  |  | 0 |
Home Equity/2nd mortgage |  |  | 101 |  |  |  | 102 |  |  |  | 29 |  |  |  | 171 |  |  |  | 0 |  |  |  | 0 |  |  |  | 175 |  |  |  | 2 |  |  |  | 1 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1 |  |  |  | 0 |
|  | $ | 7,992 |  |  | $ | 8,829 |  |  | $ | 1,651 |  |  | $ | 7,743 |  |  | $ | 2 |  |  | $ | 2 |  |  | $ | 7,555 |  |  | $ | 5 |  |  | $ | 5 |
The following table summarizes the Company’s impaired loans by class of loans for the three months and nine months ended September 30, 2011:
|  | Three Months Ended September 30, 2011 |  |  | Nine Months Ended September 30, 2011 |
|  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Interest Recognized - Cash Method |  |  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Interest Recognized - Cash Method |
|  | (In thousands) |
Loans with no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 820 |  |  | $ | 3 |  |  | $ | 2 |  |  | $ | 936 |  |  | $ | 13 |  |  | $ | 5 |
Land |  |  | 6 |  |  |  | 1 |  |  |  | 3 |  |  |  | 5 |  |  |  | 1 |  |  |  | 3 |
Construction |  |  | 331 |  |  |  | 0 |  |  |  | 0 |  |  |  | 264 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 241 |  |  |  | 9 |  |  |  | 9 |  |  |  | 339 |  |  |  | 9 |  |  |  | 9 |
Commercial business |  |  | 25 |  |  |  | 0 |  |  |  | 0 |  |  |  | 17 |  |  |  | 0 |  |  |  | 0 |
Home Equity/2nd mortgage |  |  | 16 |  |  |  | 2 |  |  |  | 1 |  |  |  | 18 |  |  |  | 4 |  |  |  | 2 |
Other consumer |  |  | 3 |  |  |  | 2 |  |  |  | 0 |  |  |  | 6 |  |  |  | 3 |  |  |  | 1 |
|  |  | 1,442 |  |  |  | 17 |  |  |  | 15 |  |  |  | 1,585 |  |  |  | 30 |  |  |  | 20 |
Loans with an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 2,481 |  |  |  | 5 |  |  |  | 0 |  |  |  | 2,260 |  |  |  | 0 |  |  |  | 36 |
Land |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 70 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 1,004 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,101 |  |  |  | 0 |  |  |  | 0 |
Commercial business |  |  | 1,981 |  |  |  | 0 |  |  |  | 0 |  |  |  | 2,063 |  |  |  | 0 |  |  |  | 0 |
Home Equity/2nd mortgage |  |  | 265 |  |  |  | 0 |  |  |  | 0 |  |  |  | 352 |  |  |  | 0 |  |  |  | 0 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 6 |  |  |  | 0 |  |  |  | 0 |
|  |  | 5,731 |  |  |  | 5 |  |  |  | 0 |  |  |  | 5,852 |  |  |  | 0 |  |  |  | 36 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 3,301 |  |  |  | 8 |  |  |  | 2 |  |  |  | 3,196 |  |  |  | 13 |  |  |  | 41 |
Land |  |  | 6 |  |  |  | 1 |  |  |  | 3 |  |  |  | 5 |  |  |  | 1 |  |  |  | 3 |
Construction |  |  | 331 |  |  |  | 0 |  |  |  | 0 |  |  |  | 334 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 1,245 |  |  |  | 9 |  |  |  | 9 |  |  |  | 1,440 |  |  |  | 9 |  |  |  | 9 |
Commercial business |  |  | 2,006 |  |  |  | 0 |  |  |  | 0 |  |  |  | 2,080 |  |  |  | 0 |  |  |  | 0 |
Home Equity/2nd mortgage |  |  | 281 |  |  |  | 2 |  |  |  | 1 |  |  |  | 370 |  |  |  | 4 |  |  |  | 2 |
Other consumer |  |  | 3 |  |  |  | 2 |  |  |  | 0 |  |  |  | 12 |  |  |  | 3 |  |  |  | 1 |
|  | $ | 7,173 |  |  | $ | 22 |  |  | $ | 15 |  |  | $ | 7,437 |  |  | $ | 30 |  |  | $ | 56 |
The following table summarizes the Company’s impaired loans by class of loans as of December 31, 2011:
|  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |
|  | (In thousands) |
Loans with no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,149 |  |  | $ | 1,507 |  |  | $ | 0 |
Land |  |  | 5 |  |  |  | 6 |  |  |  | 0 |
Construction |  |  | 247 |  |  |  | 249 |  |  |  | 0 |
Commercial real estate |  |  | 1,215 |  |  |  | 1,280 |  |  |  | 0 |
Commercial business |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
HE/2nd mortgage |  |  | 87 |  |  |  | 94 |  |  |  | 0 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
|  |  | 2,703 |  |  |  | 3,136 |  |  |  | 0 |
Loans with an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 1,132 |  |  |  | 1,233 |  |  |  | 183 |
Land |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 1,638 |  |  |  | 1,933 |  |  |  | 539 |
Commercial business |  |  | 1,928 |  |  |  | 2,023 |  |  |  | 936 |
HE/2nd mortgage |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
|  |  | 4,698 |  |  |  | 5,189 |  |  |  | 1,658 |
Total: |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 2,281 |  |  |  | 2,740 |  |  |  | 183 |
Land |  |  | 5 |  |  |  | 6 |  |  |  | 0 |
Construction |  |  | 247 |  |  |  | 249 |  |  |  | 0 |
Commercial real estate |  |  | 2,853 |  |  |  | 3,213 |  |  |  | 539 |
Commercial business |  |  | 1,928 |  |  |  | 2,023 |  |  |  | 936 |
Home Equity/2nd mortgage |  |  | 87 |  |  |  | 94 |  |  |  | 0 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
|  | $ | 7,401 |  |  | $ | 8,325 |  |  | $ | 1,658 |
Recorded Investment in Nonperforming Loans by Class of Loans | Nonperforming loans consists of nonaccrual loans and loans over 90 days past due and still accruing interest. The following table presents the recorded investment in nonperforming loans by class of loans at September 30, 2012 and December 31, 2011:
|  | September 30, 2012 |  |  | December 31, 2011 |
|  | Nonaccrual Loans |  |  | Loans 90+ Days Past Due Still Accruing |  |  | Total Nonperforming Loans |  |  | Nonaccrual Loans |  |  | Loans 90+ Days Past Due Still Accruing |  |  | Total Nonperforming Loans |
|  | (In thousands) |
Residential |  | $ | 2,698 |  |  | $ | 67 |  |  | $ | 2,765 |  |  | $ | 2,281 |  |  | $ | 143 |  |  | $ | 2,424 |
Land |  |  | 4 |  |  |  | 0 |  |  |  | 4 |  |  |  | 5 |  |  |  | 38 |  |  |  | 43 |
Construction |  |  | 394 |  |  |  | 0 |  |  |  | 394 |  |  |  | 247 |  |  |  | 0 |  |  |  | 247 |
Commercial real estate |  |  | 2,986 |  |  |  | 0 |  |  |  | 2,986 |  |  |  | 2,853 |  |  |  | 0 |  |  |  | 2,853 |
Commercial business |  |  | 1,809 |  |  |  | 0 |  |  |  | 1,809 |  |  |  | 1,928 |  |  |  | 0 |  |  |  | 1,928 |
Home Equity/2nd mortgage |  |  | 101 |  |  |  | 0 |  |  |  | 101 |  |  |  | 87 |  |  |  | 159 |  |  |  | 246 |
Other consumer |  |  | 0 |  |  |  | 32 |  |  |  | 32 |  |  |  | 0 |  |  |  | 23 |  |  |  | 23 |
Total |  | $ | 7,992 |  |  | $ | 99 |  |  | $ | 8,091 |  |  | $ | 7,401 |  |  | $ | 363 |  |  | $ | 7,764 |
Recorded Investment in Loans by Risk Category | The following table presents the recorded investment in loans by risk category and class of loans as of the date indicated:
|  | Residential Real Estate |  |  | Land |  |  | Construction |  |  | Commercial Real Estate |  |  | Commercial Business |  |  | Home Equity & 2nd Mtg |  |  | Other Consumer |  |  | Total |
|  | (In thousands) |
September 30, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 105,004 |  |  | $ | 7,306 |  |  | $ | 11,303 |  |  | $ | 53,670 |  |  | $ | 15,264 |  |  | $ | 37,009 |  |  | $ | 31,875 |  |  | $ | 261,431 |
Special Mention |  |  | 2,113 |  |  |  | 268 |  |  |  | 199 |  |  |  | 4,917 |  |  |  | 1,526 |  |  |  | 136 |  |  |  | 55 |  |  |  | 9,214 |
Substandard |  |  | 2,290 |  |  |  | 2,129 |  |  |  | 0 |  |  |  | 2,533 |  |  |  | 593 |  |  |  | 398 |  |  |  | 46 |  |  |  | 7,989 |
Doubtful |  |  | 2,698 |  |  |  | 4 |  |  |  | 394 |  |  |  | 2,986 |  |  |  | 1,809 |  |  |  | 101 |  |  |  | 0 |  |  |  | 7,992 |
Loss |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 112,105 |  |  | $ | 9,707 |  |  | $ | 11,896 |  |  | $ | 64,106 |  |  | $ | 19,192 |  |  | $ | 37,644 |  |  | $ | 31,976 |  |  | $ | 286,626 |
December 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 113,037 |  |  | $ | 7,578 |  |  | $ | 6,217 |  |  | $ | 46,544 |  |  | $ | 16,961 |  |  | $ | 38,513 |  |  | $ | 29,976 |  |  | $ | 258,826 |
Special Mention |  |  | 862 |  |  |  | 255 |  |  |  | 307 |  |  |  | 5,392 |  |  |  | 1,462 |  |  |  | 63 |  |  |  | 44 |  |  |  | 8,385 |
Substandard |  |  | 688 |  |  |  | 2,134 |  |  |  | 208 |  |  |  | 3,051 |  |  |  | 425 |  |  |  | 224 |  |  |  | 14 |  |  |  | 6,744 |
Doubtful |  |  | 2,281 |  |  |  | 5 |  |  |  | 247 |  |  |  | 2,853 |  |  |  | 1,928 |  |  |  | 87 |  |  |  | 0 |  |  |  | 7,401 |
Loss |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 116,868 |  |  | $ | 9,972 |  |  | $ | 6,979 |  |  | $ | 57,840 |  |  | $ | 20,776 |  |  | $ | 38,887 |  |  | $ | 30,034 |  |  | $ | 281,356 |
Tdrs by Class of Loan and Accrual Status | The following table summarizes the Company’s troubled debt restructurings (TDRs) by class of loan and accrual status as of September 30, 2012 and December 31, 2011:
|  | September 30, 2012 |  |  | December 31, 2011 |
|  | Accruing |  |  | Nonaccrual |  |  | Total |  |  | Related Allowance for Loan Losses |  |  | Accruing |  |  | Nonaccrual |  |  | Total |  |  | Related Allowance for Loan Losses |
|  | (In thousands) |
Troubled debt restructurings: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  | $ | 181 |  |  | $ | 690 |  |  | $ | 871 |  |  | $ | 102 |  |  | $ | 112 |  |  | $ | 516 |  |  | $ | 628 |  |  | $ | 11 |
Land |  |  | 135 |  |  |  | 0 |  |  |  | 135 |  |  |  | 0 |  |  |  | 135 |  |  |  | 0 |  |  |  | 135 |  |  |  | 0 |
Construction |  |  | 0 |  |  |  | 288 |  |  |  | 288 |  |  |  | 0 |  |  |  | 207 |  |  |  | 247 |  |  |  | 454 |  |  |  | 0 |
Commercial real estate |  |  | 0 |  |  |  | 1,557 |  |  |  | 1,557 |  |  |  | 87 |  |  |  | 0 |  |  |  | 1,603 |  |  |  | 1,603 |  |  |  | 211 |
Commercial business |  |  | 0 |  |  |  | 1,809 |  |  |  | 1,809 |  |  |  | 914 |  |  |  | 0 |  |  |  | 1,843 |  |  |  | 1,843 |  |  |  | 914 |
Home equity and 2nd mortgage |  |  | 0 |  |  |  | 33 |  |  |  | 33 |  |  |  | 26 |  |  |  | 8 |  |  |  | 0 |  |  |  | 8 |  |  |  | 0 |
Consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Total |  | $ | 316 |  |  | $ | 4,377 |  |  | $ | 4,693 |  |  | $ | 1,129 |  |  | $ | 462 |  |  | $ | 4,209 |  |  | $ | 4,671 |  |  | $ | 1,136 |
Information in Regard to Tdrs that Occurred During Period | The following table summarizes information in regard to TDRs that were restructured during the three and nine months ended September 30, 2012.
|  | Three months ended September 30, 2012 |  |  | Nine months ended September 30, 2012 |
|  | Number of Contracts |  |  | Pre-Modification Outstanding Balance |  |  | Post-Modification Outstanding Balance |  |  | Number of Contracts |  |  | Pre-Modification Outstanding Balance |  |  | Post-Modification Outstanding Balance |
|  | (Dollars in thousands) |  |  | (Dollars in thousands) |
Troubled debt restructurings: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  |  | 2 |  |  | $ | 190 |  |  | $ | 190 |  |  |  | 3 |  |  | $ | 281 |  |  | $ | 278 |
Home equity & 2nd mortgage |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1 |  |  |  | 25 |  |  |  | 25 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial business |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Total |  |  | 2 |  |  | $ | 190 |  |  | $ | 190 |  |  |  | 4 |  |  | $ | 306 |  |  | $ | 303 |
Financing Receivable Recorded Investment Current Past Due |
Aging of Recorded Investment in Loans by Class of Loans | The following table presents the aging of the recorded investment loans by class of loans at September 30, 2012:
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Over 90 Days Past Due |  |  | Total Past Due |  |  | Current |  |  | Total Loans |
|  | (In thousands) |
Residential |  | $ | 4,618 |  |  | $ | 1,377 |  |  | $ | 1,122 |  |  | $ | 7,117 |  |  | $ | 104,988 |  |  | $ | 112,105 |
Land |  |  | 301 |  |  |  | 4 |  |  |  | 0 |  |  |  | 305 |  |  |  | 9,402 |  |  |  | 9,707 |
Construction |  |  | 113 |  |  |  | 141 |  |  |  | 0 |  |  |  | 254 |  |  |  | 11,642 |  |  |  | 11,896 |
Commercial real estate |  |  | 244 |  |  |  | 0 |  |  |  | 443 |  |  |  | 687 |  |  |  | 63,419 |  |  |  | 64,106 |
Commercial business |  |  | 8 |  |  |  | 17 |  |  |  | 0 |  |  |  | 25 |  |  |  | 19,167 |  |  |  | 19,192 |
Home Equity/2nd mortgage |  |  | 584 |  |  |  | 140 |  |  |  | 69 |  |  |  | 793 |  |  |  | 36,851 |  |  |  | 37,644 |
Other consumer |  |  | 313 |  |  |  | 43 |  |  |  | 32 |  |  |  | 388 |  |  |  | 31,588 |  |  |  | 31,976 |
Total |  | $ | 6,181 |  |  | $ | 1,722 |  |  | $ | 1,666 |  |  | $ | 9,569 |  |  | $ | 277,057 |  |  | $ | 286,626 |
The following table presents the aging of the recorded investment in loans by class of loans at December 31, 2011:
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Over 90 Days Past Due |  |  | Total Past Due |  |  | Current |  |  | Total Loans |
|  | (In thousands) |
Residential |  | $ | 5,205 |  |  | $ | 1,068 |  |  | $ | 1,035 |  |  | $ | 7,308 |  |  | $ | 109,560 |  |  | $ | 116,868 |
Land |  |  | 442 |  |  |  | 43 |  |  |  | 43 |  |  |  | 528 |  |  |  | 9,444 |  |  |  | 9,972 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 247 |  |  |  | 247 |  |  |  | 6,732 |  |  |  | 6,979 |
Commercial real estate |  |  | 676 |  |  |  | 0 |  |  |  | 1,258 |  |  |  | 1,934 |  |  |  | 55,906 |  |  |  | 57,840 |
Commercial business |  |  | 256 |  |  |  | 0 |  |  |  | 0 |  |  |  | 256 |  |  |  | 20,520 |  |  |  | 20,776 |
Home Equity/2nd mortgage |  |  | 558 |  |  |  | 72 |  |  |  | 246 |  |  |  | 876 |  |  |  | 38,011 |  |  |  | 38,887 |
Other consumer |  |  | 306 |  |  |  | 37 |  |  |  | 23 |  |  |  | 366 |  |  |  | 29,668 |  |  |  | 30,034 |
Total |  | $ | 7,443 |  |  | $ | 1,220 |  |  | $ | 2,852 |  |  | $ | 11,515 |  |  | $ | 269,841 |  |  | $ | 281,356 |

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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 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953659-111524 Reference 2: 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=7880640&loc=SL6953803-111525 + Details
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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 + Details
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- Definition Tabular disclosure of troubled debt restructurings in the current period: (1) for each restructuring, the principal changes in terms, the major features of settlement, or both; (2) the aggregate gain (loss) on restructuring of payables; (3) the income tax effect on the gain or loss recognized on the restructuring of payables; (4) the gain (loss) recognized on the restructuring of payables, after the impact of income tax expense or benefit; and (5) the aggregate gain (loss) on transfer of assets recognized during the period, after the impact of income tax expense or benefit. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 15 -Paragraph 25 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 60 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6402221&loc=d3e15743-112638 + Details
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