Loans (Tables)

9 Months Ended

Sep. 30, 2013

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

						Home						Credit
	Commercial			Residential		Equity			Installment			Card		Total
ALL balance 6/30/12	$	2,553		$	419	$	241		$	247		$	20	$	3,480
Charge-offs	(374		)	—		(75		)	(117		)	—		(566		)
Recoveries	1			—		1			1			—		3
Provision	570			14		70			121			—		775
ALL balance 9/30/12	$	2,750		$	433	$	237		$	252		$	20	$	3,692

						Home						Credit
	Commercial			Residential		Equity			Installment			Card		Total
ALL balance 12/31/11	$	2,164		$	366	$	249		$	255		$	11	$	3,045
Charge-offs	(1,290		)	—		(84		)	(123		)	—		(1,497		)
Recoveries	3			—		3			13			—		19
Provision	1,873			67		69			107			9		2,125
ALL balance 9/30/12	$	2,750		$	433	$	237		$	252		$	20	$	3,692
Individually evaluated for impairment	$	503		$	16	$	—		$	7		$	—	$	526
Collectively evaluated for impairment	$	2,247		$	417	$	237		$	245		$	20	$	3,166

							Home				Credit
	Commercial			Residential			Equity		Installment		Card		Total
ALL balance 6/30/13	$	3,740		$	490		$	351	$	231	$	16	$	4,828
Charge-offs	(485		)	(36		)	—		—		—		(521		)
Recoveries	30			24			1		—		—		55
Provision	135			57			96		38		—		326
ALL balance 9/30/13	$	3,420		$	535		$	448	$	269	$	16	$	4,688

							Home				Credit
	Commercial			Residential			Equity		Installment		Card			Total
ALL balance 12/31/12	$	3,107		$	514		$	242	$	200	$	13		$	4,076
Charge-offs	(1,457		)	(38		)	—		—		(11		)	(1,506		)
Recoveries	55			60			9		1		—			125
Provision	1,715			(1		)	197		68		14			1,993
ALL balance 9/30/13	$	3,420		$	535		$	448	$	269	$	16		$	4,688
Individually evaluated for impairment	$	871		$	180		$	—	$	11	$	—		$	1,061
Collectively evaluated for impairment	$	2,549		$	355		$	448	$	258	$	16		$	3,627

Summary of the primary segments of the Company loan portfolio

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

December 31, 2012	Commercial		Residential		Home Equity		Installment		Credit Cards		Total

Total Loans	$	299,639	$	113,212	$	16,800	$	16,174	$	618	$	446,443
Individually evaluated for impairment	$	3,074	$	43	$	0	$	1	$	0	$	3,118
Collectively evaluated for impairment	$	296,565	$	113,169	$	16,800	$	16,173	$	618	$	443,325

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

September 30, 2013	Commercial		Residential		Home Equity		Installment		Credit Cards		Total

Total Loans	$	352,624	$	124,820	$	25,489	$	18,604	$	609	$	522,146
Individually evaluated for impairment	$	3,539	$	264	$	—	$	20	$	—	$	3,823
Collectively evaluated for impairment	$	349,085	$	124,556	$	25,489	$	18,584	$	609	$	518,323

Schedule of impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not necessary

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
	Specific Allowance				Allowance		Total Impaired Loans
									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

					Impaired
					Loans with
	Impaired Loans with				No Specific
	Specific Allowance				Allowance		Total Impaired Loans
									Unpaid
	Recorded		Related		Recorded		Recorded		Principal
Sept. 30, 2013	Investment		Allowance		Investment		Investment		Balance

Commercial	$	3,420	$	871	$	119	$	3,539	$	3,641
Residential	264		180		—		264		264
Home Equity	—		—		—		—		—
Installment	20		11		—		20		20
Credit Card	—		—		—		—		—
Total impaired loans	$	3,704	$	1,061	$	119	$	3,823	$	3,925

Schedule of the average recorded investment in impaired loans and related interest income recognized

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

	Nine months				Three Months
	September 30				September 30
	2013		2012		2013		2012
Average investment in impaired loans	$	4,578	$	3,681	$	4,241	$	3,397
Interest income recognized on an accrual basis on impaired loans	$	86	$	109	$	33	$	35

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 September 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
September 30, 2013	Pass		Mention		Substandard		Doubtful		Total

Commercial	$	334,137	$	13,335	$	5,152	$	—	$	352,624
Residential	121,789		2,766		265		—		124,820
Home Equity	25,153		336		—		—		25,489
Installment	18,106		479		18		1		18,604
Credit Card	597		12		—		—		609
Total	$	499,782	$	16,928	$	5,435	$	1	$	522,146

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 September 30, 2013 (in thousands):

Dec. 31, 2012	Current		30-59 Days Past Due		60-89 Days Past Due		90 Days Past Due		Total Past Due		Non- Accrual		Total Loans

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
Sept. 30, 2013	Current		Past Due		Past Due		Past Due		Past Due		Accrual		Loans

Commercial	$	349,581	$	1,337	$	994	$	472	$	2,803	$	240	$	352,624
Residential	124,154		36		573		28		637		29		124,820
Home Equity	25,433		28		—		28		56		—		25,489
Installment	18,391		130		79		3		212		1		18,604
Credit Card	584		13		—		12		25		—		609
Total	$	518,143	$	1,544	$	1,646	$	543	$	3,733	$	270	$	522,146

Schedule of loans identified as Troubled Debt Restructurings ("TDRs")

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 Nine months Ended					For the Three Months Ended
	September 30, 2013					September 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	$	250	—	$	—	$	—
Land and construction	2	1,617		1,616		1	280		279
Other	—	—		—		—	—		—
Total commercial real estate	3	1,969		1,866		1	280		279
Commercial and industrial	2	119		119		—	—		—
Residential real estate	—	—		—		—	—		—
Home equity	—	—		—		—	—		—
Consumer	3	8		7		—	—		—
Total	8	$	2,096	$	1,992	1	$	280	$	279

(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.