Loans (Tables)

6 Months Ended

Jun. 30, 2013

Loans Tables

Schedule of activity in the allowance

Activity in the allowance is presented for the periods indicated (in thousands):

						Home						Credit
	Commercial			Residential		Equity			Installment			Card		Total
ALL balance 3/31/12	$	2,246		$	396	$	246		$	273		$	12	$	3,173
Charge-offs	(372		)	—		(9		)	(1		)	—		(382		)
Recoveries	2			—		1			11			—		14
Provision	677			23		3			(36		)	8		675
ALL balance 6/30/12	$	2,553		$	419	$	241		$	247		$	20	$	3,480

						Home						Credit
	Commercial			Residential		Equity			Installment			Card		Total
ALL balance 12/31/11	$	2,164		$	366	$	249		$	255		$	11	$	3,045
Charge-offs	(916		)	—		(9		)	(6		)	—		(931		)
Recoveries	2			—		2			12			—		16
Provision	1,303			53		(1		)	(14		)	9		1,350
ALL balance 6/30/12	$	2,553		$	419	$	241		$	247		$	20	$	3,480
Individually evaluated for impairment	$	683		$	16	$	—		$	24		$	—	$	723
Collectively evaluated for impairment	$	1,870		$	403	$	241		$	223		$	20	$	2,757

						Home				Credit
	Commercial			Residential		Equity		Installment		Card			Total
ALL balance 3/31/13	$	3,645		$	490	$	271	$	216	$	17		$	4,639
Charge-offs	(472		)	—		—		—		(11		)	(483		)
Recoveries	3			—		1		1		—			5
Provision	564			—		79		14		10			667
ALL balance 6/30/13	$	3,740		$	490	$	351	$	231	$	16		$	4,828

							Home				Credit
	Commercial			Residential			Equity		Installment		Card			Total
ALL balance 12/31/12	$	3,107		$	514		$	242	$	200	$	13		$	4,076
Charge-offs	(972		)	(2		)	—		—		(11		)	(985		)
Recoveries	25			36			8		1		—			70
Provision	1,580			(58		)	101		30		14			1,667
ALL balance 6/30/13	$	3,740		$	490		$	351	$	231	$	16		$	4,828
Individually evaluated for impairment	$	1,094		$	195		$	—	$	12	$	—		$	1,301
Collectively evaluated for impairment	$	2,646		$	295		$	351	$	219	$	16		$	3,527

Schedule of components of loans

The following table summarizes the primary segments of the Company loan portfolio as of December 31, 2012 (in thousands):

	Commercial		Residential		Home  Equity		Installment		Credit  Cards		Total
December 31, 2012
Total Loans	$	299,639	$	113,212	$	16,800	$	16,174	$	618	$	446,443
Individually evaluated for impairment	$	203,060	$	16,407	$	1,824	$	101	$	0	$	221,392
Collectively evaluated for impairment	$	96,579	$	96,805	$	14,976	$	16,073	$	618	$	225,051

The following table summarizes the primary segments of the Company loan portfolio as of June 30, 2013 (in thousands):

	Commercial		Residential		Home  Equity		Installment		Credit  Cards		Total
June 30, 2013
Total Loans	$	333,687	$	100,918	$	21,547	$	18,083	$	619	$	474,854
Individually evaluated for impairment	$	4,063	$	472	$	—	$	20	$	—	$	4,555
Collectively evaluated for impairment	$	329,624	$	100,446	$	21,547	$	18,063	$	619	$	470,299

Schedule of impaired loans by class

The following table presents impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not necessary as of December 31, 2012 (in thousands):

					Impaired
					Loans with
	Impaired Loans with				No Specific		Total Impaired Loans
	Specific Allowance				Allowance				Unpaid
	Recorded		Related		Recorded		Recorded		Principal
Dec 31, 2012	Investment		Allowance		Investment		Investment		Balance
Commercial	$	3,074	$	683	$	—	$	3,074	$	3,074
Residential	43		16		—		43		43
Home Equity	—		—		—		—		—
Installment	1		24		—		1		1
Credit Card	—		—		—		—		—
Total impaired loans	$	3,118	$	723	$	—	$	3,118	$	3,118

The following table presents impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not necessary as of June 30, 2013 (in thousands):

					Impaired
					Loans with
	Impaired Loans with				No Specific		Total Impaired Loans
	Specific Allowance				Allowance				Unpaid
	Recorded		Related		Recorded		Recorded		Principal
June 30, 2013	Investment		Allowance		Investment		Investment		Balance
Commercial	$	3,945	$	1,094	$	118	$	4,063	$	6,058
Residential	282		195		190		472		472
Home Equity	—		—		—		—		—
Installment	20		12		—		20		20
Credit Card	—		—		—		—		—
Total impaired loans	$	4,247	$	1,301	$	308	$	4,555	$	6,550

Schedule of average recorded investment for impaired receivables including related interest income

The following table presents the average recorded investment in impaired loans and related interest income recognized for the periods indicated (in thousands):

	Six Months				Three Months
	June 30				June 30
	2013		2012		2013		2012
Average investment in impaired loans	$	4,867	$	3,799	$	4,508	$	3,573
Interest income recognized on an accrual basis on impaired loans	$	67	$	81	$	4	$	71

Schedule of classes of the loan portfolio summarized by the aggregate Pass and the criticized categories of Special Mention, Substandard and Doubtful within the internal risk rating system

The following table represents the classes of the Company loan portfolio summarized by the aggregate Pass and the criticized categories of Special Mention, Substandard and Doubtful within the internal risk rating system as of December 31, 2012 and June 30, 2013 (in thousands):

			Special
Dec. 31, 2012	Pass		Mention		Substandard		Doubtful		Total
Commercial	$	286,472	$	8,646	$	1,770	$	2,751	$	299,639
Residential	110,663		2,260		289		—		113,212
Home Equity	16,540		260		—		—		16,800
Installment	15,806		354		13		1		16,174
Credit Card	589		29		—		—		618
Total	$	430,070	$	11,549	$	2,072	$	2,752	$	446,443

			Special
June 30, 2013	Pass		Mention		Substandard		Doubtful		Total
Commercial	$	321,763	$	6,311	$	4,913	$	700	$	333,687
Residential	97,723		2,722		430		43		100,918
Home Equity	21,239		308		—		—		21,547
Installment	17,596		467		19		1		18,083
Credit Card	607		12		—		—		619
Total	$	458,928	$	9,820	$	5,362	$	744	$	474,854

Schedule of classes of the loan portfolio summarized by the aging categories of performing loans and nonaccrual loans

The following table presents the classes of the loan portfolio summarized by the aging categories of performing loans and nonaccrual loans as of December 31, 2012 and June 30, 2013 (in thousands):

	Current		30-59 Days Past Due		60-89  Days Past Due		90 Days Past Due		Total Past Due		Non- Accrual		Total  Loans
Dec. 31, 2012
Commercial	$	295,295	$	767	$	221	$	275	$	1,263	$	3,081	$	299,639
Residential	111,053		1,772		293		51		2,116		43		113,212
Home Equity	16,772		28		—		—		28		—		16,800
Installment	15,991		179		—		3		182		1		16,174
Credit Card	589		24		5		—		29		—		618
Total	$	439,700	$	2,770	$	519	$	329	$	3,618	$	3,125	$	446,443

			30-59		60-89		90
			Days		Days		Days		Total		Non-		Total
	Current		Past Due		Past Due		Past Due		Past Due		Accrual		Loans
June 30, 2013
Commercial	$	327,467	$	1,664	$	3,472	$	142	$	5,278	$	942	$	333,687
Residential	100,189		75		393		29		497		232		100,918
Home Equity	21,519		—		28		—		28		—		21,547
Installment	17,937		119		26		—		145		1		18,083
Credit Card	590		11		6		12		29		—		619
Total	$	467,702	$	1,869	$	3,925	$	183	$	5,977	$	1,175	$	474,854

Schedule of troubled debt restructurings

The following table presents details related to loans identified as Troubled Debt Restructurings (“TDRs”) for the periods indicated (in thousands):

	New TDRs (1)
	For the Six Months Ended					For the Three Months Ended
	June 30, 2013					June 30, 2013
(Unaudited, dollars in thousands)	Number of  Contracts	Pre- Modification  Outstanding  Recorded  Investment		Post- Modification  Outstanding  Recorded  Investment		Number  of  Contracts	Pre- Modification  Outstanding  Recorded  Investment		Post- Modification  Outstanding  Recorded  Investment
Commercial real estate:	1	$	352	$	352	—	$	—	$	—
Land and construction	1	1,337		1,343		—	—		—
Other	—	—		—		—	—		—
Total commercial real estate	2	1,689		1,695		—	—		—
Commercial and industrial	2	119		119		2	119		119
Residential real estate	—	—		—		—	—		—
Home equity	—	—		—		—	—		—
Consumer	3	8		8		—	—		—
Total	7	$	1,816	$	1,822	2	$	119	$	119

(1)   Excludes loans that were either paid off or charged-off by period end.  The pre-modification balance represents the balance outstanding at the beginning of the period.  The post-modification balance represents the outstanding balance at period end.