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Loans and Allowance for Loan Losses (Tables) | 9 Months Ended
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Sep. 30, 2013
Loans | The following table provides the components of the Company’s recorded investment in loans for each portfolio segment at September 30, 2013:
|  | Residential |  |  |  |  |  |  |  |  | Commercial |  |  | Commercial |  |  | Home Equity & |  |  | Other |  |  |  |
|  | Real Estate |  |  | Land |  |  | Construction |  |  | Real Estate |  |  | Business |  |  | 2nd Mtg |  |  | Consumer |  |  | Total |
|  | (In thousands) |
Recorded Investment in Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Principal loan balance |  | $ | 108,317 |  |  | $ | 10,090 |  |  | $ | 9,734 |  |  | $ | 77,820 |  |  | $ | 20,049 |  |  | $ | 34,614 |  |  | $ | 32,920 |  |  | $ | 293,544 |
Accrued interest receivable |  |  | 423 |  |  |  | 49 |  |  |  | 18 |  |  |  | 179 |  |  |  | 42 |  |  |  | 124 |  |  |  | 155 |  |  |  | 990 |
Net deferred loan origination fees and costs |  |  | 50 |  |  |  | 2 |  |  |  | 0 |  |  |  | (34 | ) |  |  | (9 | ) |  |  | 288 |  |  |  | 0 |  |  |  | 297 |
Recorded investment in loans |  | $ | 108,790 |  |  | $ | 10,141 |  |  | $ | 9,752 |  |  | $ | 77,965 |  |  | $ | 20,082 |  |  | $ | 35,026 |  |  | $ | 33,075 |  |  | $ | 294,831 |
Recorded Investment in Loans as Evaluated for Impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 1,380 |  |  | $ | 123 |  |  | $ | 0 |  |  | $ | 1,102 |  |  | $ | 1,968 |  |  | $ | 106 |  |  | $ | 0 |  |  | $ | 4,679 |
Collectively evaluated for impairment |  |  | 107,410 |  |  |  | 10,018 |  |  |  | 9,752 |  |  |  | 76,863 |  |  |  | 18,114 |  |  |  | 34,920 |  |  |  | 33,075 |  |  |  | 290,152 |
Acquired with deteriorated credit quality |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 108,790 |  |  | $ | 10,141 |  |  | $ | 9,752 |  |  | $ | 77,965 |  |  | $ | 20,082 |  |  | $ | 35,026 |  |  | $ | 33,075 |  |  | $ | 294,831 |
The following table provides the components of the Company’s recorded investment in loans for each portfolio segment at December 31, 2012:
|  | Residential |  |  |  |  |  |  |  |  | Commercial |  |  | Commercial |  |  | Home Equity & |  |  | Other |  |  |  |
|  | Real Estate |  |  | Land |  |  | Construction |  |  | Real Estate |  |  | Business |  |  | 2nd Mtg |  |  | Consumer |  |  | Total |
|  | (In thousands) |
Recorded Investment in Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Principal loan balance |  | $ | 108,097 |  |  | $ | 9,607 |  |  | $ | 11,746 |  |  | $ | 68,731 |  |  | $ | 18,612 |  |  | $ | 36,962 |  |  | $ | 31,186 |  |  | $ | 284,941 |
Accrued interest receivable |  |  | 444 |  |  |  | 48 |  |  |  | 29 |  |  |  | 188 |  |  |  | 53 |  |  |  | 147 |  |  |  | 184 |  |  |  | 1,093 |
Net deferred loan origination fees and costs |  |  | 62 |  |  |  | 2 |  |  |  | (12 | ) |  |  | (17 | ) |  |  | (10 | ) |  |  | 177 |  |  |  | 0 |  |  |  | 202 |
Recorded investment in loans |  | $ | 108,603 |  |  | $ | 9,657 |  |  | $ | 11,763 |  |  | $ | 68,902 |  |  | $ | 18,655 |  |  | $ | 37,286 |  |  | $ | 31,370 |  |  | $ | 286,236 |
Recorded Investment in Loans as Evaluated for Impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 2,370 |  |  | $ | 125 |  |  | $ | 403 |  |  | $ | 2,836 |  |  | $ | 1,776 |  |  | $ | 73 |  |  | $ | 0 |  |  | $ | 7,583 |
Collectively evaluated for impairment |  |  | 106,233 |  |  |  | 9,532 |  |  |  | 11,360 |  |  |  | 66,066 |  |  |  | 16,879 |  |  |  | 37,213 |  |  |  | 31,370 |  |  |  | 278,653 |
Acquired with deteriorated credit quality |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 108,603 |  |  | $ | 9,657 |  |  | $ | 11,763 |  |  | $ | 68,902 |  |  | $ | 18,655 |  |  | $ | 37,286 |  |  | $ | 31,370 |  |  | $ | 286,236 |
Allowance for Loan Losses | An analysis of the allowance for loan losses as of September 30, 2013 is as follows:
|  | Residential |  |  |  |  |  |  |  |  | Commercial |  |  | Commercial |  |  | Home Equity & |  |  | Other |  |  |  |
|  | Real Estate |  |  | Land |  |  | Construction |  |  | Real Estate |  |  | Business |  |  | 2nd Mtg |  |  | Consumer |  |  | Total |
|  | (In thousands) |
Ending allowance balance attributable to loans: |
Individually evaluated for impairment |  | $ | 95 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 144 |  |  | $ | 1,315 |  |  | $ | 8 |  |  | $ | 0 |  |  | $ | 1,562 |
Collectively evaluated for impairment |  |  | 799 |  |  |  | 70 |  |  |  | 50 |  |  |  | 1,097 |  |  |  | 159 |  |  |  | 857 |  |  |  | 310 |  |  |  | 3,342 |
Acquired with deteriorated credit quality |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 894 |  |  | $ | 70 |  |  | $ | 50 |  |  | $ | 1,241 |  |  | $ | 1,474 |  |  | $ | 865 |  |  | $ | 310 |  |  | $ | 4,904 |
An analysis of the allowance for loan losses as of December 31, 2012 is as follows:
|  | Residential |  |  |  |  |  |  |  |  | Commercial |  |  | Commercial |  |  | Home Equity & |  |  | Other |  |  |  |
|  | Real Estate |  |  | Land |  |  | Construction |  |  | Real Estate |  |  | Business |  |  | 2nd Mtg |  |  | Consumer |  |  | Total |
|  | (In thousands) |
Ending allowance balance attributable to loans: |
Individually evaluated for impairment |  | $ | 213 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 275 |  |  | $ | 1,098 |  |  | $ | 66 |  |  | $ | 0 |  |  | $ | 1,652 |
Collectively evaluated for impairment |  |  | 709 |  |  |  | 71 |  |  |  | 0 |  |  |  | 1,035 |  |  |  | 125 |  |  |  | 853 |  |  |  | 291 |  |  |  | 3,084 |
Acquired with deteriorated credit quality |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 922 |  |  | $ | 71 |  |  | $ | 0 |  |  | $ | 1,310 |  |  | $ | 1,223 |  |  | $ | 919 |  |  | $ | 291 |  |  | $ | 4,736 |
An analysis of the changes in the allowance for loan losses for the three months and nine months ended September 30, 2013 is as follows:
|  | Residential |  |  |  |  |  |  |  |  | Commercial |  |  | Commercial |  |  | Home Equity & |  |  | Other |  |  |  |
|  | Real Estate |  |  | Land |  |  | Construction |  |  | Real Estate |  |  | Business |  |  | 2nd Mtg |  |  | Consumer |  |  | Total |
|  | (In thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Changes in Allowance for Loan Losses for the three-months ended September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 905 |  |  | $ | 73 |  |  | $ | 60 |  |  | $ | 1,291 |  |  | $ | 1,260 |  |  | $ | 894 |  |  | $ | 352 |  |  | $ | 4,835 |
Provisions for loan losses |  |  | (26 | ) |  |  | (3 | ) |  |  | (10 | ) |  |  | (52 | ) |  |  | 210 |  |  |  | (13 | ) |  |  | (6 | ) |  |  | 100 |
Charge-offs |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (1 | ) |  |  | 0 |  |  |  | (24 | ) |  |  | (89 | ) |  |  | (114 | )
Recoveries |  |  | 15 |  |  |  | 0 |  |  |  | 0 |  |  |  | 3 |  |  |  | 4 |  |  |  | 8 |  |  |  | 53 |  |  |  | 83 |
Ending balance |  | $ | 894 |  |  | $ | 70 |  |  | $ | 50 |  |  | $ | 1,241 |  |  | $ | 1,474 |  |  | $ | 865 |  |  | $ | 310 |  |  | $ | 4,904 |
Changes in Allowance for Loan Losses for the nine-months ended September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 922 |  |  | $ | 71 |  |  | $ | 0 |  |  | $ | 1,310 |  |  | $ | 1,223 |  |  | $ | 919 |  |  | $ | 291 |  |  | $ | 4,736 |
Provisions for loan losses |  |  | 211 |  |  |  | 1 |  |  |  | 50 |  |  |  | 3 |  |  |  | 196 |  |  |  | (37 | ) |  |  | 151 |  |  |  | 575 |
Charge-offs |  |  | (298 | ) |  |  | (2 | ) |  |  | 0 |  |  |  | (89 | ) |  |  | 0 |  |  |  | (59 | ) |  |  | (260 | ) |  |  | (708 | )
Recoveries |  |  | 59 |  |  |  | 0 |  |  |  | 0 |  |  |  | 17 |  |  |  | 55 |  |  |  | 42 |  |  |  | 128 |  |  |  | 301 |
Ending balance |  | $ | 894 |  |  | $ | 70 |  |  | $ | 50 |  |  | $ | 1,241 |  |  | $ | 1,474 |  |  | $ | 865 |  |  | $ | 310 |  |  | $ | 4,904 |
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 |  |  |  |  |  |  |  |  | Commercial |  |  | Commercial |  |  | Home Equity & |  |  | Other |  |  |  |
|  | Real Estate |  |  | Land |  |  | Construction |  |  | Real Estate |  |  | Business |  |  | 2nd Mtg |  |  | 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 |
Impaired Loans | The following table summarizes the Company’s impaired loans as of September 30, 2013 and for the three months and nine months ended September 30, 2013:
|  | At September 30, 2013 |  |  | Three Months Ended September 30, 2013 |  |  | Nine Months Ended September 30, 2013 |
|  |  |  |  | Unpaid |  |  |  |  |  | Average |  |  | Interest |  |  | Interest |  |  | Average |  |  | Interest |  |  | Interest |
|  | Recorded |  |  | Principal |  |  | Related |  |  | Recorded |  |  | Income |  |  | Recognized - |  |  | Recorded |  |  | Income |  |  | Recognized - |
|  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |  |  | Cash Method |  |  | Investment |  |  | Recognized |  |  | Cash Method |
|  | (In thousands) |
Loans with no related allowance recorded: |
Residential |  | $ | 901 |  |  | $ | 1,160 |  |  | $ | 0 |  |  | $ | 1,041 |  |  | $ | 4 |  |  | $ | 2 |  |  | $ | 1,219 |  |  | $ | 8 |  |  | $ | 3 |
Land |  |  | 123 |  |  |  | 132 |  |  |  | 0 |  |  |  | 125 |  |  |  | 0 |  |  |  | 0 |  |  |  | 125 |  |  |  | 0 |  |  |  | 0 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 102 |  |  |  | 0 |  |  |  | 0 |  |  |  | 217 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 136 |  |  |  | 140 |  |  |  | 0 |  |  |  | 138 |  |  |  | 0 |  |  |  | 0 |  |  |  | 471 |  |  |  | 0 |  |  |  | 0 |
Commercial business |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Home Equity/2nd mortgage |  |  | 62 |  |  |  | 65 |  |  |  | 0 |  |  |  | 161 |  |  |  | 2 |  |  |  | 2 |  |  |  | 141 |  |  |  | 3 |  |  |  | 3 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
|  |  | 1,222 |  |  |  | 1,497 |  |  |  | 0 |  |  |  | 1,567 |  |  |  | 6 |  |  |  | 4 |  |  |  | 2,173 |  |  |  | 11 |  |  |  | 6 |
Loans with an allowance recorded: |
Residential |  |  | 479 |  |  |  | 589 |  |  |  | 95 |  |  |  | 560 |  |  |  | 0 |  |  |  | 0 |  |  |  | 668 |  |  |  | 1 |  |  |  | 0 |
Land |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 2 |  |  |  | 0 |  |  |  | 0 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 966 |  |  |  | 1,055 |  |  |  | 144 |  |  |  | 977 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,147 |  |  |  | 0 |  |  |  | 0 |
Commercial business |  |  | 1,968 |  |  |  | 2,136 |  |  |  | 1,315 |  |  |  | 1,872 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,824 |  |  |  | 4 |  |  |  | 3 |
Home Equity/2nd mortgage |  |  | 44 |  |  |  | 52 |  |  |  | 8 |  |  |  | 55 |  |  |  | 0 |  |  |  | 0 |  |  |  | 54 |  |  |  | 1 |  |  |  | 0 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
|  |  | 3,457 |  |  |  | 3,832 |  |  |  | 1,562 |  |  |  | 3,464 |  |  |  | 0 |  |  |  | 0 |  |  |  | 3,695 |  |  |  | 6 |  |  |  | 3 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 1,380 |  |  |  | 1,749 |  |  |  | 95 |  |  |  | 1,601 |  |  |  | 4 |  |  |  | 2 |  |  |  | 1,887 |  |  |  | 9 |  |  |  | 3 |
Land |  |  | 123 |  |  |  | 132 |  |  |  | 0 |  |  |  | 125 |  |  |  | 0 |  |  |  | 0 |  |  |  | 127 |  |  |  | 0 |  |  |  | 0 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 102 |  |  |  | 0 |  |  |  | 0 |  |  |  | 217 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 1,102 |  |  |  | 1,195 |  |  |  | 144 |  |  |  | 1,115 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,618 |  |  |  | 0 |  |  |  | 0 |
Commercial business |  |  | 1,968 |  |  |  | 2,136 |  |  |  | 1,315 |  |  |  | 1,872 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,824 |  |  |  | 4 |  |  |  | 3 |
Home Equity/2nd mortgage |  |  | 106 |  |  |  | 117 |  |  |  | 8 |  |  |  | 216 |  |  |  | 2 |  |  |  | 2 |  |  |  | 195 |  |  |  | 4 |  |  |  | 3 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
|  | $ | 4,679 |  |  | $ | 5,329 |  |  | $ | 1,562 |  |  | $ | 5,031 |  |  | $ | 6 |  |  | $ | 4 |  |  | $ | 5,868 |  |  | $ | 17 |  |  | $ | 9 |
The following table summarizes the Company’s impaired loans for the three months and nine months ended September 30, 2012:
|  | Three Months Ended September 30, 2012 |  |  | Nine Months Ended September 30, 2012 |
|  | Average |  |  | Interest |  |  | Interest |  |  | Average |  |  | Interest |  |  | Interest |
|  | Recorded |  |  | Income |  |  | Recognized - |  |  | Recorded |  |  | Income |  |  | Recognized - |
|  | Investment |  |  | Recognized |  |  | Cash Method |  |  | Investment |  |  | Recognized |  |  | Cash Method |
Loans with no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,152 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 1,203 |  |  | $ | 2 |  |  | $ | 2 |
Land |  |  | 23 |  |  |  | 0 |  |  |  | 0 |  |  |  | 23 |  |  |  | 0 |  |  |  | 1 |
Construction |  |  | 330 |  |  |  | 0 |  |  |  | 0 |  |  |  | 293 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 1,229 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,231 |  |  |  | 0 |  |  |  | 0 |
Commercial business |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Home Equity/2nd mortgage |  |  | 43 |  |  |  | 0 |  |  |  | 0 |  |  |  | 64 |  |  |  | 2 |  |  |  | 1 |
Other consumer |  |  | 0 |  |  |  | 1 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1 |  |  |  | 0 |
|  |  | 2,777 |  |  |  | 2 |  |  |  | 1 |  |  |  | 2,814 |  |  |  | 5 |  |  |  | 4 |
Loans with an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 1,382 |  |  |  | 0 |  |  |  | 1 |  |  |  | 1,151 |  |  |  | 0 |  |  |  | 1 |
Land |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 1,630 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,602 |  |  |  | 0 |  |  |  | 0 |
Commercial business |  |  | 1,826 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,877 |  |  |  | 0 |  |  |  | 0 |
Home Equity/2nd mortgage |  |  | 128 |  |  |  | 0 |  |  |  | 0 |  |  |  | 111 |  |  |  | 0 |  |  |  | 0 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
|  |  | 4,966 |  |  |  | 0 |  |  |  | 1 |  |  |  | 4,741 |  |  |  | 0 |  |  |  | 1 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 2,534 |  |  |  | 1 |  |  |  | 2 |  |  |  | 2,354 |  |  |  | 2 |  |  |  | 3 |
Land |  |  | 23 |  |  |  | 0 |  |  |  | 0 |  |  |  | 23 |  |  |  | 0 |  |  |  | 1 |
Construction |  |  | 330 |  |  |  | 0 |  |  |  | 0 |  |  |  | 293 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 2,859 |  |  |  | 0 |  |  |  | 0 |  |  |  | 2,833 |  |  |  | 0 |  |  |  | 0 |
Commercial business |  |  | 1,826 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,877 |  |  |  | 0 |  |  |  | 0 |
Home Equity/2nd mortgage |  |  | 171 |  |  |  | 0 |  |  |  | 0 |  |  |  | 175 |  |  |  | 2 |  |  |  | 1 |
Other consumer |  |  | 0 |  |  |  | 1 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1 |  |  |  | 0 |
|  | $ | 7,743 |  |  | $ | 2 |  |  | $ | 2 |  |  | $ | 7,555 |  |  | $ | 5 |  |  | $ | 5 |
The following table summarizes the Company’s impaired loans as of December 31, 2012:
|  |  |  |  | Unpaid |  |  |  |
|  | Recorded |  |  | Principal |  |  | Related |
|  | Investment |  |  | Balance |  |  | Allowance |
|  |  |  |  | (In thousands) |  |  |  |
Loans with no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,427 |  |  | $ | 1,760 |  |  | $ | 0 |
Land |  |  | 125 |  |  |  | 126 |  |  |  | 0 |
Construction |  |  | 403 |  |  |  | 413 |  |  |  | 0 |
Commercial real estate |  |  | 1,535 |  |  |  | 1,944 |  |  |  | 0 |
Commercial business |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
HE/2nd mortgage |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
|  |  | 3,490 |  |  |  | 4,243 |  |  |  | 0 |
Loans with an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 943 |  |  |  | 1,020 |  |  |  | 213 |
Land |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 1,301 |  |  |  | 1,394 |  |  |  | 275 |
Commercial business |  |  | 1,776 |  |  |  | 1,909 |  |  |  | 1,098 |
HE/2nd mortgage |  |  | 73 |  |  |  | 73 |  |  |  | 66 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
|  |  | 4,093 |  |  |  | 4,396 |  |  |  | 1,652 |
Total: |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 2,370 |  |  |  | 2,780 |  |  |  | 213 |
Land |  |  | 125 |  |  |  | 126 |  |  |  | 0 |
Construction |  |  | 403 |  |  |  | 413 |  |  |  | 0 |
Commercial real estate |  |  | 2,836 |  |  |  | 3,338 |  |  |  | 275 |
Commercial business |  |  | 1,776 |  |  |  | 1,909 |  |  |  | 1,098 |
Home Equity/2nd mortgage |  |  | 73 |  |  |  | 73 |  |  |  | 66 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
|  | $ | 7,583 |  |  | $ | 8,639 |  |  | $ | 1,652 |
Recorded Investment in Nonperforming Loans | The following table presents the recorded investment in nonperforming loans at September 30, 2013 and December 31, 2012:
|  | September 30, 2013 |  |  | December 31, 2012 |
|  |  |  |  | Loans 90+ Days |  |  | Total |  |  |  |  |  | Loans 90+ Days |  |  | Total |
|  | Nonaccrual |  |  | Past Due |  |  | Nonperforming |  |  | Nonaccrual |  |  | Past Due |  |  | Nonperforming |
|  | Loans |  |  | Still Accruing |  |  | Loans |  |  | Loans |  |  | Still Accruing |  |  | Loans |
|  | (In thousands) |
Residential |  | $ | 1,380 |  |  | $ | 334 |  |  | $ | 1,714 |  |  | $ | 2,370 |  |  | $ | 215 |  |  | $ | 2,585 |
Land |  |  | 123 |  |  |  | 0 |  |  |  | 123 |  |  |  | 125 |  |  |  | 0 |  |  |  | 125 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 403 |  |  |  | 0 |  |  |  | 403 |
Commercial real estate |  |  | 1,102 |  |  |  | 0 |  |  |  | 1,102 |  |  |  | 2,836 |  |  |  | 0 |  |  |  | 2,836 |
Commercial business |  |  | 1,968 |  |  |  | 0 |  |  |  | 1,968 |  |  |  | 1,776 |  |  |  | 0 |  |  |  | 1,776 |
Home Equity/2nd mortgage |  |  | 106 |  |  |  | 149 |  |  |  | 255 |  |  |  | 73 |  |  |  | 56 |  |  |  | 129 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 18 |  |  |  | 18 |
Total |  | $ | 4,679 |  |  | $ | 483 |  |  | $ | 5,162 |  |  | $ | 7,583 |  |  | $ | 289 |  |  | $ | 7,872 |
Recorded Investment in Loans by Risk Category | The following table presents the recorded investment in loans by risk category as of the date indicated:
|  | Residential |  |  |  |  |  |  |  |  | Commercial |  |  | Commercial |  |  | Home Equity & |  |  | Other |  |  |  |
|  | Real Estate |  |  | Land |  |  | Construction |  |  | Real Estate |  |  | Business |  |  | 2nd Mtg |  |  | Consumer |  |  | Total |
|  | (In thousands) |
September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 104,583 |  |  | $ | 6,746 |  |  | $ | 9,752 |  |  | $ | 75,586 |  |  | $ | 17,356 |  |  | $ | 34,376 |  |  | $ | 33,047 |  |  | $ | 281,446 |
Special Mention |  |  | 870 |  |  |  | 0 |  |  |  | 0 |  |  |  | 540 |  |  |  | 436 |  |  |  | 286 |  |  |  | 28 |  |  |  | 2,160 |
Substandard |  |  | 1,957 |  |  |  | 3,272 |  |  |  | 0 |  |  |  | 737 |  |  |  | 322 |  |  |  | 258 |  |  |  | 0 |  |  |  | 6,546 |
Doubtful |  |  | 1,380 |  |  |  | 123 |  |  |  | 0 |  |  |  | 1,102 |  |  |  | 1,968 |  |  |  | 106 |  |  |  | 0 |  |  |  | 4,679 |
Loss |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 108,790 |  |  | $ | 10,141 |  |  | $ | 9,752 |  |  | $ | 77,965 |  |  | $ | 20,082 |  |  | $ | 35,026 |  |  | $ | 33,075 |  |  | $ | 294,831 |
December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 102,618 |  |  | $ | 7,220 |  |  | $ | 11,244 |  |  | $ | 63,095 |  |  | $ | 15,026 |  |  | $ | 36,035 |  |  | $ | 31,302 |  |  | $ | 266,540 |
Special Mention |  |  | 958 |  |  |  | 17 |  |  |  | 116 |  |  |  | 1,018 |  |  |  | 1,354 |  |  |  | 553 |  |  |  | 25 |  |  |  | 4,041 |
Substandard |  |  | 2,657 |  |  |  | 2,295 |  |  |  | 0 |  |  |  | 1,953 |  |  |  | 499 |  |  |  | 625 |  |  |  | 43 |  |  |  | 8,072 |
Doubtful |  |  | 2,370 |  |  |  | 125 |  |  |  | 403 |  |  |  | 2,836 |  |  |  | 1,776 |  |  |  | 73 |  |  |  | 0 |  |  |  | 7,583 |
Loss |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 108,603 |  |  | $ | 9,657 |  |  | $ | 11,763 |  |  | $ | 68,902 |  |  | $ | 18,655 |  |  | $ | 37,286 |  |  | $ | 31,370 |  |  | $ | 286,236 |
Troubled Debt Restructurings by Accrual Status | The following table summarizes the Company’s troubled debt restructurings (TDRs) by accrual status as of September 30, 2013 and December 31, 2012:
|  | September 30, 2013 |  |  | December 31, 2012 |
|  |  |  |  |  |  |  |  |  |  | Related Allowance |  |  |  |  |  |  |  |  |  |  |  | Related Allowance |
|  | Accruing |  |  | Nonaccrual |  |  | Total |  |  | for Loan Losses |  |  | Accruing |  |  | Nonaccrual |  |  | Total |  |  | for Loan Losses |
|  | (In thousands) |
Troubled debt restructurings: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  | $ | 356 |  |  | $ | 315 |  |  | $ | 671 |  |  | $ | 48 |  |  | $ | 180 |  |  | $ | 588 |  |  | $ | 768 |  |  | $ | 87 |
Land |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 170 |  |  |  | 170 |  |  |  | 0 |
Commercial real estate |  |  | 1,135 |  |  |  | 0 |  |  |  | 1,135 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,534 |  |  |  | 1,534 |  |  |  | 83 |
Commercial business |  |  | 0 |  |  |  | 1,742 |  |  |  | 1,742 |  |  |  | 1,293 |  |  |  | 0 |  |  |  | 1,776 |  |  |  | 1,776 |  |  |  | 1,098 |
Home equity and 2nd mortgage |  |  | 0 |  |  |  | 58 |  |  |  | 58 |  |  |  | 10 |  |  |  | 41 |  |  |  | 31 |  |  |  | 72 |  |  |  | 25 |
Consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Total |  | $ | 1,491 |  |  | $ | 2,115 |  |  | $ | 3,606 |  |  | $ | 1,351 |  |  | $ | 221 |  |  | $ | 4,099 |  |  | $ | 4,320 |  |  | $ | 1,293 |
Information in Regard to Troubled Debt Restructurings that Occurred During Period | The following table summarizes information in regard to TDRs that were restructured during the nine months ended September 30, 2013. There were no TDRs that were restructured during the three months ended September 30, 2013:
|  | Nine months ended September 30, 2013 |
|  |  |  |  | Pre-Modification |  |  | Post-Modification |
|  | Number of |  |  | Outstanding |  |  | Outstanding |
|  | Contracts |  |  | Balance |  |  | Balance |
|  | (Dollars in thousands) |
Troubled debt restructurings: |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  |  | 1 |  |  | $ | 160 |  |  | $ | 160 |
Home equity & 2nd mortgage |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial business |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Total |  |  | 1 |  |  | $ | 160 |  |  | $ | 160 |
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 |
|  |  |  |  | Pre-Modification |  |  | Post-Modification |  |  |  |  |  | Pre-Modification |  |  | Post-Modification |
|  | Number of |  |  | Outstanding |  |  | Outstanding |  |  | Number of |  |  | Outstanding |  |  | Outstanding |
|  | Contracts |  |  | Balance |  |  | Balance |  |  | Contracts |  |  | Balance |  |  | 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 |
Loans |
Loans | Loans at September 30, 2013 and December 31, 2012 consisted of the following:
|  | September 30, |  |  | December 31, |
(In thousands) |  | 2013 |  |  | 2012 |
Real estate mortgage loans: |  |  |  |  |  |  |  |
Residential |  | $ | 108,317 |  |  | $ | 108,097 |
Land |  |  | 10,090 |  |  |  | 9,607 |
Residential construction |  |  | 15,089 |  |  |  | 12,753 |
Commercial real estate |  |  | 77,820 |  |  |  | 68,731 |
Commercial real estate construction |  |  | 978 |  |  |  | 3,299 |
Commercial business loans |  |  | 20,049 |  |  |  | 18,612 |
Consumer loans: |  |  |  |  |  |  |  |
Home equity and second mortgage loans |  |  | 34,614 |  |  |  | 36,962 |
Automobile loans |  |  | 23,572 |  |  |  | 21,922 |
Loans secured by savings accounts |  |  | 1,259 |  |  |  | 770 |
Unsecured loans |  |  | 3,150 |  |  |  | 3,191 |
Other consumer loans |  |  | 4,939 |  |  |  | 5,303 |
Gross loans |  |  | 299,877 |  |  |  | 289,247 |
Deferred loan origination fees, net |  |  | 297 |  |  |  | 202 |
Undisbursed portion of loans in process |  |  | (6,333 | ) |  |  | (4,306 | )
Allowance for loan losses |  |  | (4,904 | ) |  |  | (4,736 | )
Loans, net |  | $ | 288,937 |  |  | $ | 280,407 |
Financing Receivable Recorded Investment Current Past Due |
Loans | The following table presents the aging of the recorded investment loans at September 30, 2013:
|  | 30-59 Days |  |  | 60-89 Days |  |  | 90 Days or More |  |  | Total |  |  |  |  |  | Total |
|  | Past Due |  |  | Past Due |  |  | Past Due |  |  | Past Due |  |  | Current |  |  | Loans |
|  | (In thousands) |
Residential |  | $ | 3,392 |  |  | $ | 669 |  |  | $ | 1,195 |  |  | $ | 5,256 |  |  | $ | 103,534 |  |  | $ | 108,790 |
Land |  |  | 257 |  |  |  | 0 |  |  |  | 123 |  |  |  | 380 |  |  |  | 9,761 |  |  |  | 10,141 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 9,752 |  |  |  | 9,752 |
Commercial real estate |  |  | 0 |  |  |  | 0 |  |  |  | 119 |  |  |  | 119 |  |  |  | 77,846 |  |  |  | 77,965 |
Commercial business |  |  | 0 |  |  |  | 0 |  |  |  | 226 |  |  |  | 226 |  |  |  | 19,856 |  |  |  | 20,082 |
Home Equity/2nd mortgage |  |  | 208 |  |  |  | 198 |  |  |  | 220 |  |  |  | 626 |  |  |  | 34,400 |  |  |  | 35,026 |
Other consumer |  |  | 189 |  |  |  | 20 |  |  |  | 0 |  |  |  | 209 |  |  |  | 32,866 |  |  |  | 33,075 |
Total |  | $ | 4,046 |  |  | $ | 887 |  |  | $ | 1,883 |  |  | $ | 6,816 |  |  | $ | 288,015 |  |  | $ | 294,831 |
The following table presents the aging of the recorded investment in loans at December 31, 2012:
|  | 30-59 Days |  |  | 60-89 Days |  |  | 90 Days or More |  |  | Total |  |  |  |  |  | Total |
|  | Past Due |  |  | Past Due |  |  | Past Due |  |  | Past Due |  |  | Current |  |  | Loans |
|  | (In thousands) |
Residential |  | $ | 4,085 |  |  | $ | 871 |  |  | $ | 1,644 |  |  | $ | 6,600 |  |  | $ | 102,003 |  |  | $ | 108,603 |
Land |  |  | 343 |  |  |  | 0 |  |  |  | 119 |  |  |  | 462 |  |  |  | 9,195 |  |  |  | 9,657 |
Construction |  |  | 171 |  |  |  | 0 |  |  |  | 113 |  |  |  | 284 |  |  |  | 11,479 |  |  |  | 11,763 |
Commercial real estate |  |  | 360 |  |  |  | 0 |  |  |  | 335 |  |  |  | 695 |  |  |  | 68,207 |  |  |  | 68,902 |
Commercial business |  |  | 36 |  |  |  | 0 |  |  |  | 0 |  |  |  | 36 |  |  |  | 18,619 |  |  |  | 18,655 |
Home Equity/2nd mortgage |  |  | 1,206 |  |  |  | 102 |  |  |  | 97 |  |  |  | 1,405 |  |  |  | 35,881 |  |  |  | 37,286 |
Other consumer |  |  | 510 |  |  |  | 30 |  |  |  | 18 |  |  |  | 558 |  |  |  | 30,812 |  |  |  | 31,370 |
Total |  | $ | 6,711 |  |  | $ | 1,003 |  |  | $ | 2,326 |  |  | $ | 10,040 |  |  | $ | 276,196 |  |  | $ | 286,236 |

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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=28368275&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=32702940&loc=SL6953803-111525 + Details
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- Definition Tabular disclosure of impaired financing receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5212-111524 + Details
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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5111-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953401-111524 + Details
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