LOANS (Tables)

9 Months Ended

Sep. 30, 2015

Receivables [Abstract]

Composition of loans receivable and loans held-for-sale

	September 30, 2015									December 31, 2014
(In thousands)	Business Activities  Loans			Acquired Loans			Total			Business Activities  Loans			Acquired Loans			Total
Residential 1-4 family	$	260,912		$	8,026		$	268,938		$	252,258		$	9,223		$	261,481
Residential 5+ multifamily		6,192			6,228			12,420			5,556			8,735			14,291
Construction of residential 1-4 family		6,193			—			6,193			2,004			—			2,004
Home equity credit		33,880			—			33,880			34,627			—			34,627
Residential real estate		307,177			14,254			321,431			294,445			17,958			312,403
Commercial		110,955			91,467			202,422			98,498			97,899			196,397
Construction of commercial		12,987			4,862			17,849			18,602			9,045			27,647
Commercial real estate		123,942			96,329			220,271			117,100			106,944			224,044
Farm land		3,485			—			3,485			3,239			—			3,239
Vacant land		9,446			—			9,446			9,342			—			9,342
Real estate secured		444,050			110,583			554,633			424,126			124,902			549,028
Commercial and industrial		70,858			53,928			124,786			49,204			68,714			117,918
Municipal		6,947			—			6,947			6,083			—			6,083
Consumer		5,760			74			5,834			4,334			122			4,456
Loans receivable, gross		527,615			164,585			692,200			483,747			193,738			677,485
Deferred loan origination fees and costs, net		1,178			—			1,178			1,203			—			1,203
Allowance for loan losses		(5,386	)		(273	)		(5,659	)		(5,337	)		(21	)		(5,358	)
Loans receivable, net	$	523,407		$	164,312		$	687,719		$	479,613		$	193,717		$	673,330
Loans held-for-sale
Residential 1-4 family	$	573		$	—		$	573		$	568		$	—		$	568

Composition of loans receivable by risk rating grade

Business Activities Loans

(in thousands)	Pass		Special mention		Substandard		Doubtful		Loss		Total
September 30, 2015
Residential 1-4 family	$	246,872	$	7,053	$	6,895	$	92	$	—	$	260,912
Residential 5+ multifamily		4,180		1,048		964		—		—		6,192
Construction of residential 1-4 family		6,193		—		—		—		—		6,193
Home equity credit		32,331		469		1,080		—		—		33,880
Residential real estate		289,576		8,570		8,939		92		—		307,177
Commercial		99,165		4,984		6,806		—		—		110,955
Construction of commercial		12,416		—		571		—		—		12,987
Commercial real estate		111,581		4,984		7,377		—		—		123,942
Farm land		2,449		—		1,036		—		—		3,485
Vacant land		6,446		71		2,929		—		—		9,446
Real estate secured		410,052		13,625		20,281		92		—		444,050
Commercial and industrial		69,007		1,230		621		—		—		70,858
Municipal		6,947		—		—		—		—		6,947
Consumer		5,742		11		7		—		—		5,760
Loans receivable, gross	$	491,748	$	14,866	$	20,909	$	92	$	—	$	527,615

Acquired Loans

(in thousands)	Pass		Special mention		Substandard		Doubtful		Loss		Total
September 30, 2015
Residential 1-4 family	$	7,168	$	91	$	767	$	—	$	—	$	8,026
Residential 5+ multifamily		6,228		—		—		—		—		6,228
Construction of residential 1-4 family		—		—		—		—		—		—
Home equity credit		—		—		—		—		—		—
Residential real estate		13,396		91		767		—		—		14,254
Commercial		83,657		3,052		4,758		—		—		91,467
Construction of commercial		4,590		—		272		—		—		4,862
Commercial real estate		88,247		3,052		5,030		—		—		96,329
Farm land		—		—		—		—		—		—
Vacant land		—		—		—		—		—		—
Real estate secured		101,643		3,143		5,797		—		—		110,583
Commercial and industrial		52,051		1,192		603		82		—		53,928
Municipal		—		—		—		—		—		—
Consumer		50		7		—		17		—		74
Loans receivable, gross	$	153,744	$	4,342	$	6,400	$	99	$	—	$	164,585

Business Activities Loans

(in thousands)	Pass		Special mention		Substandard		Doubtful		Loss		Total
December 31, 2014
Residential 1-4 family	$	232,628	$	12,350	$	7,187	$	93	$	—	$	252,258
Residential 5+ multifamily		3,420		1,072		1,064		—		—		5,556
Construction of residential 1-4 family		2,004		—		—		—		—		2,004
Home equity credit		32,639		807		1,181		—		—		34,627
Residential real estate		270,691		14,229		9,432		93		—		294,445
Commercial		79,975		10,728		7,795		—		—		98,498
Construction of commercial		18,024		—		578		—		—		18,602
Commercial real estate		97,999		10,728		8,373		—		—		117,100
Farm land		772		1,361		1,106		—		—		3,239
Vacant land		6,039		140		3,163		—		—		9,342
Real estate secured		375,501		26,458		22,074		93		—		424,126
Commercial and industrial		44,903		3,527		774		—		—		49,204
Municipal		6,083		—		—		—		—		6,083
Consumer		4,271		53		10		—		—		4,334
Loans receivable, gross	$	430,758	$	30,038	$	22,858	$	93	$	—	$	483,747

Acquired Loans

(in thousands)	Pass		Special mention		Substandard		Doubtful		Loss		Total
December 31, 2014
Residential 1-4 family	$	8,661	$	—	$	562	$	—	$	—	$	9,223
Residential 5+ multifamily		8,735		—		—		—		—		8,735
Construction of residential 1-4 family		—		—		—		—		—		—
Home equity credit		—		—		—		—		—		—
Residential real estate		17,396		—		562		—		—		17,958
Commercial		89,820		3,830		3,723		526		—		97,899
Construction of commercial		9,045		—		—		—		—		9,045
Commercial real estate		98,865		3,830		3,723		526		—		106,944
Farm land		—		—		—		—		—		—
Vacant land		—		—		—		—		—		—
Real estate secured		116,261		3,830		4,285		526		—		124,902
Commercial and industrial		66,098		1,675		941		—		—		68,714
Municipal		—		—		—		—		—		—
Consumer		96		7		19		—		—		122
Loans receivable, gross	$	182,455	$	5,512	$	5,245	$	526	$	—	$	193,738

Composition of loans receivable by delinquency status

Business Activities Loans

			Past due
												180		30
(in thousands)	Current			1-29		30-59		60-89		90-179		days		days			Accruing		Non-
				days		days		days		days		and		and		90 days			accrual
												over		over		and over
September 30, 2015
Residential 1-4 family	$	252,773		$	3,454	$	332	$	426	$	93	$	3,834	$	4,685		$	—	$	5,770
Residential 5+ multifamily		6,032			71		—		—		—		89		89			—		89
Construction of residential 1-4 family		6,193			—		—		—		—		—		—			—		—
Home equity credit		32,733			424		291		—		422		10		723			—		494
Residential real estate		297,731			3,949		623		426		515		3,933		5,497			—		6,353
Commercial		106,638			1,708		1,569		240		119		681		2,609			—		2,423
Construction of commercial		12,539			—		—		448		—		—		448			—		—
Commercial real estate		119,177			1,708		1,569		688		119		681		3,057			—		2,423
Farm land		2,762			—		—		—		—		723		723			—		1,036
Vacant land		5,504			1,119		—		—		—		2,823		2,823			—		2,857
Real estate secured		425,174			6,776		2,192		1,114		634		8,160		12,100			—		12,669
Commercial and industrial		69,459			840		139		397		5		18		559			5		419
Municipal		6,947			—		—		—		—		—		—			—		—
Consumer		5,653			92		14		1		—		—		15			—		—
Loans receivable, gross	$	507,233		$	7,708	$	2,345	$	1,512	$	639	$	8,178	$	12,674		$	5	$	13,088

Acquired Loans

September 30, 2015
Residential 1-4 family	$	6,977	$	190	$	—	$	—	$	269	$	590	$	859	$	91	$	767
Residential 5+ multifamily		6,228		—		—		—		—		—		—		—		—
Construction of residential 1-4 family		—		—		—		—		—		—		—		—		—
Home equity credit		—		—		—		—		—		—		—		—		—
Residential real estate		13,205		190		—		—		269		590		859		91		767
Commercial		86,852		1,982		—		461		102		2,070		2,633		—		2,172
Construction of commercial		4,590		—		—		—		—		272		272		—		272
Commercial real estate		91,442		1,982		—		461		102		2,342		2,905		—		2,444
Farm land		—		—		—		—		—		—		—		—		—
Vacant land		—		—		—		—		—		—		—		—		—
Real estate secured		104,647		2,172		—		461		371		2,932		3,764		91		3,211
Commercial and industrial		53,116		561		191		20		40		—		251		—		40
Municipal		—		—		—		—		—		—		—		—		—
Consumer		70		—		4		—		—		—		4		—		—
Loans receivable, gross	$	157,833	$	2,733	$	195	$	481	$	411	$	2,932	$	4,019	$	91	$	3,251

Business Activities Loans

			Past due
												180		30
(in thousands)	Current			1-29		30-59		60-89		90-179		days		days			Accruing		Non-
				days		days		days		days		and		and		90 days			accrual
												over		over		and over
December 31, 2014
Residential 1-4 family	$	241,567		$	7,299	$	1,250	$	555	$	976	$	611	$	3,392		$	—	$	2,445
Residential 5+ multifamily		5,467			—		—		—		89		—		89			—		89
Construction of residential 1-4 family		2,004			—		—		—		—		—		—			—		—
Home equity credit		33,488			387		122		528		39		63		752			—		348
Residential real estate		282,526			7,686		1,372		1,083		1,104		674		4,233			—		2,882
Commercial		94,598			2,079		602		—		—		1,219		1,821			—		1,219
Construction of commercial		18,602			—		—		—		—		—		—			—		—
Commercial real estate		113,200			2,079		602		—		—		1,219		1,821			—		1,219
Farm land		2,119			—		13		723		—		384		1,120			—		384
Vacant land		6,422			51		7		—		39		2,823		2,869			—		2,862
Real estate secured		404,267			9,816		1,994		1,806		1,143		5,100		10,043			—		7,347
Commercial and industrial		48,478			582		91		17		36		—		144			17		33
Municipal		6,083			—		—		—		—		—		—			—		—
Consumer		4,274			47		8		5		—		—		13			—		—
Loans receivable, gross	$	463,102		$	10,445	$	2,093	$	1,828	$	1,179	$	5,100	$	10,200		$	17	$	7,380

Acquired Loans

December 31, 2014
Residential 1-4 family	$	8,661	$	—	$	—	$	—	$	—	$	562	$	562	$	—	$	562
Residential 5+ multifamily		8,735		—		—		—		—		—		—		—		—
Construction of residential 1-4 family		—		—		—		—		—		—		—		—		—
Home equity credit		—		—		—		—		—		—		—		—		—
Residential real estate		17,396		—		—		—		—		562		562		—		562
Commercial		95,695		1,109		167		—		285		643		1,095		—		1,931
Construction of commercial		9,045		—		—		—		—		—		—		—		—
Commercial real estate		104,740		1,109		167		—		285		643		1,095		—		1,931
Farm land		—		—		—		—		—		—		—		—		—
Vacant land		—		—		—		—		—		—		—		—		—
Real estate secured		122,136		1,109		167		—		285		1,205		1,657		—		2,493
Commercial and industrial		67,665		740		89		220		—		—		309		—		—
Municipal		—		—		—		—		—		—		—		—		—
Consumer		117		5		—		—		—		—		—		—		—
Loans receivable, gross	$	189,918	$	1,854	$	256	$	220	$	285	$	1,205	$	1,966	$	—	$	2,493

Troubled debt restructurings

Business Activities Loans	Nine months ended
	September 30, 2015						September 30, 2014
(in thousands)	Quantity		Pre- modification balance		Post- modification balance		Quantity		Pre- modification balance		Post- modification balance
Residential real estate		2	$	923	$	923		2	$	237	$	237
Commercial real estate		2		478		478		3		846		846
Construction of commercial		—		—		—		1		131		131
Home equity credit		1		35		35		2		72		72
Troubled debt restructurings		5	$	1,436	$	1,436		8	$	1,286	$	1,286
Rate reduction and term extension		2	$	478	$	478		—		—		—
Interest only and term extension		—		—		—		1		48		48
Term extension and amortization		—		—		—		2		338		338
Interest only		—		—		—		2		54		54
Debt consolidation, rate reduction, term extension		—		—		—		1		399		399
Debt consolidation and term extension		—		—		—		2		447		447
Note bifurcation		1		48		48		—		—		—
Term extension		2		910		910		—		—		—
Troubled debt restructurings		5	$	1,436	$	1,436		8	$	1,286	$	1,286

Changes in allowance for loan losses

	Business Activities Loans												Acquired Loans
(in thousands)	Three months ended September 30, 2015												Three months ended September 30, 2015
	Beginning balance		Provision (benefit)			Charge- offs			Reco- veries		Ending balance		Beginning balance		Provision (benefit)			Charge- offs			Reco- veries		Ending balance
Residential	$	2,147	$	632		$	(92	)	$	111	$	2,798	$	15	$	55		$	—		$	—	$	70
Commercial		1,339		(102	)		(10	)		—		1,227		77		81			—			5		163
Land		182		168			(72	)		—		278		—		—			—			—		—
Real estate		3,668		698			(174	)		111		4,303		92		136			—			5		233
Commercial and industrial		691		(197	)		—			4		498		52		(22	)		—			10		40
Municipal		64		(16	)		—			—		48		—		—			—			—		—
Consumer		123		1			(17	)		6		113		—		—			—			—		—
Unallocated		369		55			—			—		424		—		—			—			—		—
Totals	$	4,915	$	541		$	(191	)	$	121	$	5,386	$	144	$	114		$	—		$	15	$	273
	Business Activities Loans												Acquired Loans
(in thousands)	Nine months ended September 30, 2015												Nine months ended September 30, 2015
	Beginning balance		Provision (benefit)			Charge- offs			Reco- veries		Ending balance		Beginning balance		Provision (benefit)			Charge- offs			Reco- veries		Ending balance
Residential	$	2,306	$	952		$	(573	)	$	113	$	2,798	$	—	$	70		$	—		$	—	$	70
Commercial		1,697		(256	)		(214	)		—		1,227		7		151			—			5		163
Land		164		186			(72	)		—		278		—		—			—			—		—
Real estate		4,167		882			(859	)		113		4,303		7		221			—			5		233
Commercial and industrial		583		(484	)		(56	)		455		498		14		—			—			26		40
Municipal		61		(13	)		—			—		48		—		—			—			—		—
Consumer		117		30			(47	)		13		113		—		—			—			—		—
Unallocated		409		15			—			—		424		—		—			—			—		—
Totals	$	5,337	$	430		$	(962	)	$	581	$	5,386	$	21	$	221		$	—		$	31	$	273
(in thousands)	Three months ended September 30, 2014												Nine months ended September 30, 2014
	Beginning balance		Provision			Charge- offs			Reco- veries		Ending balance		Beginning balance		Provision			Charge- offs			Reco- veries		Ending balance
Residential	$	1,974	$	357		$	(46	)	$	16	$	2,301	$	1,938	$	494		$	(149	)	$	18	$	2,301
Commercial		1,622		89			—			—		1,711		1,385		378			(52	)		—		1,711
Land		184		(17	)		(6	)		—		161		226		33			(98	)		—		161
Real estate		3,780		429			(52	)		16		4,173		3,549		905			(299	)		18		4,173
Commercial and industrial		584		(68	)		—			1		517		561		(57	)		(1	)		14		517
Municipal		44		18			—			—		62		43		19			—			—		62
Consumer		49		11			(3	)		2		59		105		(46	)		(18	)		18		59
Unallocated		645		(72	)		—			—		573		425		148			—			—		573
Totals	$	5,102	$	318		$	(55	)	$	19	$	5,384	$	4,683	$	969		$	(318	)	$	50	$	5,384

Composition of loans receivable and allowance for loan losses

Business Activities Loans

(in thousands)	Collectively evaluated				Individually evaluated				Total portfolio
		Loans		Allowance		Loans		Allowance		Loans		Allowance
September 30, 2015
Residential 1-4 family	$	252,454	$	1,603	$	8,458	$	724	$	260,912	$	2,327
Residential 5+ multifamily		4,315		37		1,877		—		6,192		37
Construction of residential 1-4 family		6,193		52		—		—		6,193		52
Home equity credit		33,230		345		650		37		33,880		382
Residential real estate		296,192		2,037		10,985		761		307,177		2,798
Commercial		106,573		937		4,382		170		110,955		1,107
Construction of commercial		12,864		120		123		—		12,987		120
Commercial real estate		119,437		1,057		4,505		170		123,942		1,227
Farm land		2,449		19		1,036		1		3,485		20
Vacant land		6,364		234		3,082		24		9,446		258
Real estate secured		424,442		3,347		19,608		956		444,050		4,303
Commercial and industrial		70,372		494		486		4		70,858		498
Municipal		6,947		48		—		—		6,947		48
Consumer		5,760		113		—		—		5,760		113
Unallocated allowance		—		424		—		—		—		424
Totals	$	507,521	$	4,426	$	20,094	$	960	$	527,615	$	5,386

Acquired Loans

(in thousands)	Collectively evaluated				Individually evaluated				ASC 310-30 loans				Total portfolio
		Loans		Allowance		Loans		Allowance		Loans		Allowance		Loans		Allowance
September 30, 2015
Residential 1-4 family	$	7,259	$	—	$	767	$	70	$	—	$	—	$	8,026	$	70
Residential 5+ multifamily		6,228		—		—		—		—		—		6,228		—
Construction of residential 1-4 family		—		—		—		—		—		—		—		—
Home equity credit		—		—		—		—		—		—		—		—
Residential real estate		13,487		—		767		70		—		—		14,254		70
Commercial		83,257		13		2,920		145		5,290		2		91,467		160
Construction of commercial		4,590		3		272		—		—		—		4,862		3
Commercial real estate		87,847		16		3,192		145		5,290		2		96,329		163
Farm land		—		—		—		—		—		—		—		—
Vacant land		—		—		—		—		—		—		—		—
Real estate secured		101,334		16		3,959		215		5,290		2		110,583		233
Commercial and industrial		52,587		40		40		—		1,301		—		53,928		40
Municipal		—		—		—		—		—		—		—		—
Consumer		57		—		—		—		17		—		74		—
Unallocated allowance		—		—		—		—		—		—		—		—
Totals	$	153,978	$	56	$	3,999	$	215	$	6,608	$	2	$	164,585	$	273

Business Activities Loans

(in thousands)	Collectively evaluated				Individually evaluated				Total portfolio
		Loans		Allowance		Loans		Allowance		Loans		Allowance
December 31, 2014
Residential 1-4 family	$	245,997	$	1,316	$	6,261	$	549	$	252,258	$	1,865
Residential 5+ multifamily		4,536		66		1,020		3		5,556		69
Construction of residential 1-4 family		2,004		13		—		—		2,004		13
Home equity credit		34,231		350		396		9		34,627		359
Residential real estate		286,768		1,745		7,677		561		294,445		2,306
Commercial		93,784		1,018		4,714		486		98,498		1,504
Construction of commercial		18,474		193		128		—		18,602		193
Commercial real estate		112,258		1,211		4,842		486		117,100		1,697
Farm land		2,855		59		384		—		3,239		59
Vacant land		6,245		67		3,097		38		9,342		105
Real estate secured		408,126		3,082		16,000		1,085		424,126		4,167
Commercial and industrial		48,635		532		569		51		49,204		583
Municipal		6,083		61		—		—		6,083		61
Consumer		4,334		117		—		—		4,334		117
Unallocated allowance		—		409		—		—		—		409
Totals	$	467,178	$	4,201	$	16,569	$	1,136	$	483,747	$	5,337

Acquired Loans

(in thousands)	Collectively evaluated				Individually evaluated				ASC 310-30 loans				Total portfolio
		Loans		Allowance		Loans		Allowance		Loans		Allowance		Loans		Allowance
December 31, 2014
Residential 1-4 family	$	8,661	$	—	$	562	$	—	$	—	$	—	$	9,223	$	—
Residential 5+ multifamily		8,735		—		—		—		—		—		8,735		—
Construction of residential 1-4 family		—		—		—		—		—		—		—		—
Home equity credit		—		—		—		—		—		—		—		—
Residential real estate		17,396		—		562		—		—		—		17,958		—
Commercial		89,820		—		2,502		—		5,577		—		97,899		—
Construction of commercial		9,045		7		—		—		—		—		9,045		7
Commercial real estate		98,865		7		2,502		—		5,577		—		106,944		7
Farm land		—		—		—		—		—		—		—		—
Vacant land		—		—		—		—		—		—		—		—
Real estate secured		116,261		7		3,064		—		5,577		—		124,902		7
Commercial and industrial		66,874		14		—		—		1,840		—		68,714		14
Municipal		—		—		—		—		—		—		—		—
Consumer		103		—		—		—		19		—		122		—
Unallocated allowance		—		—		—		—		—		—		—		—
Totals	$	183,238	$	21	$	3,064	$	—	$	7,436	$	—	$	193,738	$	21

Credit quality segments of loans receivable and allowance for loan losses

Business Activities Loans

September 30, 2015 (in thousands)	Collectively evaluated				Individually evaluated				Total portfolio
		Loans		Allowance		Loans		Allowance		Loans		Allowance
Performing loans	$	503,052	$	3,935	$	—	$	—	$	503,052	$	3,935
Potential problem loans		4,469		67		—		—		4,469		67
Impaired loans		—		—		20,094		960		20,094		960
Unallocated allowance		—		424		—		—		—		424
Totals	$	507,521	$	4,426	$	20,094	$	960	$	527,615	$	5,386

Acquired Loans

September 30, 2015 (in thousands)	Collectively evaluated				Individually evaluated				Total portfolio
		Loans		Allowance		Loans		Allowance		Loans		Allowance
Performing loans	$	158,144	$	56	$	—	$	—	$	158,144	$	56
Potential problem loans		2,442		2		—		—		2,442		2
Impaired loans		—		—		3,999		215		3,999		215
Unallocated allowance		—		—		—		—		—		—
Totals	$	160,586	$	58	$	3,999	$	215	$	164,585	$	273

Business Activities Loans

December 31, 2014 (in thousands)	Collectively evaluated				Individually evaluated				Total portfolio
		Loans		Allowance		Loans		Allowance		Loans		Allowance
Performing loans	$	457,744	$	3,283	$	—	$	—	$	457,744	$	3,283
Potential problem loans		9,423		509		11		—		9,434		509
Impaired loans		—		—		16,569		1,136		16,569		1,136
Unallocated allowance		—		409		—		—		—		409
Totals	$	467,167	$	4,201	$	16,580	$	1,136	$	483,747	$	5,337

Acquired Loans

December 31, 2014 (in thousands)	Collectively evaluated				Individually evaluated				Total portfolio
		Loans		Allowance		Loans		Allowance		Loans		Allowance
Performing loans	$	187,966	$	21	$	—	$	—	$	187,966	$	21
Potential problem loans		2,708		—		—		—		2,708		—
Impaired loans		—		—		3,064		—		3,064		—
Unallocated allowance		—		—		—		—		—		—
Totals	$	190,674	$	21	$	3,064	$	—	$	193,738	$	21

Certain data with respect to loans individually evaluated for impairment

Business Activities Loans

	Impaired loans with specific allowance										Impaired loans with no specific allowance
(in thousands)	Loan balance							Specific		Income	Loan balance							Income
		Book		Note		Average		allowance		recognized		Book		Note		Average		recognized
September 30, 2015
Residential 1-4 family	$	7,170	$	7,703	$	6,213	$	724	$	109	$	3,165	$	3,314	$	3,043	$	82
Home equity credit		543		557		176		37		6		107		122		611		2
Residential real estate		7,713		8,260		6,389		761		115		3,272		3,436		3,654		84
Commercial		3,864		4,309		2,629		170		113		518		548		2,130		12
Construction of commercial		—		—		—		—		—		123		129		127		6
Farm land		11		13		445		1		—		1,025		1,100		270		15
Vacant land		2,870		3,789		3,058		24		2		212		244		5		7
Real estate secured		14,458		16,371		12,521		956		230		5,150		5,457		6,186		124
Commercial and industrial		247		255		120		4		8		239		272		464		7
Consumer		—		—		—		—		—		—		—		—		—
Totals	$	14,705	$	16,626	$	12,641	$	960	$	238	$	5,389	$	5,729	$	6,650	$	131

Acquired Loans

	Impaired loans with specific allowance										Impaired loans with no specific allowance
(in thousands)	Loan balance							Specific		Income	Loan balance							Income
		Book		Note		Average		allowance		recognized		Book		Note		Average		recognized
September 30, 2015
Residential 1-4 family	$	590	$	716	$	176	$	70	$	—	$	177	$	177	$	436	$	4
Home equity credit		—		—		—		—		—		—		—		—		—
Residential real estate		590		716		176		70		—		177		177		436		4
Commercial		2,146		2,897		557		145		61		774		1,091		2,097		10
Construction of commercial		—		—		—		—		—		272		278		138		16
Farm land		—		—		—		—		—		—		—		—		—
Vacant land		—		—		—		—		—		—		—		—		—
Real estate secured		2,736		3,613		733		215		61		1,223		1,546		2,671		30
Commercial and industrial		40		70		4		—		1		—		—		—		—
Consumer		—		—		—		—		—		—		—		—		—
Totals	$	2,776	$	3,683	$	737	$	215	$	62	$	1,223	$	1,546	$	2,671	$	30

Business Activities Loans

	Impaired loans with specific allowance										Impaired loans with no specific allowance
(in thousands)	Loan balance							Specific		Income	Loan balance							Income
		Book		Note		Average		allowance		recognized		Book		Note		Average		recognized
December 31, 2014
Residential 1-4 family	$	5,008	$	5,157	$	4,547	$	552	$	128	$	2,273	$	2,395	$	2,703	$	57
Home equity credit		9		24		91		9		—		387		405		441		4
Residential real estate		5,017		5,181		4,638		561		128		2,660		2,800		3,144		61
Commercial		3,383		3,563		3,262		486		108		1,331		1,520		1,468		54
Construction of commercial		—		—		—		—		—		128		134		123		—
Farm land		—		—		—		—		—		384		384		384		—
Vacant land		3,097		3,996		3,090		38		12		—		—		—		—
Real estate secured		11,497		12,740		10,990		1,085		248		4,503		4,838		5,119		115
Commercial and industrial		102		161		106		51		2		467		469		516		30
Consumer		—		—		—		—		—		—		—		19		—
Totals	$	11,599	$	12,901	$	11,096	$	1,136	$	250	$	4,970	$	5,307	$	5,654	$	145

Acquired Loans

	Impaired loans with specific allowance										Impaired loans with no specific allowance
(in thousands)	Loan balance							Specific		Income	Loan balance							Income
		Book		Note		Average		allowance		recognized		Book		Note		Average		recognized
December 31, 2014
Residential 1-4 family	$	—	$	—	$	—	$	—	$	—	$	562	$	716	$	562	$	3
Home equity credit		—		—		—		—		—		—		—		—		—
Residential real estate		—		—		—		—		—		562		716		562		3
Commercial		—		—		—		—		—		2,502		4,014		2,502		12
Construction of commercial		—		—		—		—		—		—		—		—		—
Farm land		—		—		—		—		—		—		—		—		—
Vacant land		—		—		—		—		—		—		—		—		—
Real estate secured		—		—		—		—		—		3,064		4,730		3,064		15
Commercial and industrial		—		—		—		—		—		—		4		—		—
Consumer		—		—		—		—		—		—		—		—		—
Totals	$	—	$	—	$	—	$	—	$	—	$	3,064	$	4,734	$	3,064	$	15

Activity in the accretable yield for acquired loan portfolio falling under ASC-310-30

	Three months					Nine months
Periods ended September 30, (in thousands)		2015			2014		2015			2014
Balance at beginning of period	$	1,604		$	—	$	1,242		$	—
Acquisitions		—			—		—			—
Sales		—			—		—			—
Reclassification from nonaccretable difference for loans with improved cash flows		379			—		1,157			—
Change in cash flows that do not affect nonaccretable difference		—			—		—			—
Accretion		(297	)		—		(713	)		—
Balance at end of period	$	1,686		$	—	$	1,686		$	—