Salisbury Bancorp (SAL) 10-Q 14 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Aug. 14, 2014
Document And Entity Information	'	'
Entity Registrant Name	'SALISBURY BANCORP INC	'
Entity Central Index Key	'0001060219	'
Document Type	'10-Q	'
Document Period End Date	30-Jun-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	1,713,281
Document Fiscal Period Focus	'Q2	'
Document Fiscal Year Focus	'2014	'

CONSOLIDATED_BALANCE_SHEETS_Un

CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Shareholders' Equity	'	'
Total Shareholders' Equity	$75,000	$72,790
Balance Sheets	'	'
ASSETS	'	'
Cash and due from banks	8,213	5,926
Interest bearing demand deposits with other banks	26,695	6,785
Total cash and cash equivalents	34,908	12,711
Interest-bearing time deposits with other banks	'	738
Securities	'	'
Available-for-sale at fair value	88,456	94,491
Federal Home Loan Bank of Boston stock at cost	4,428	5,340
Loans held-for-sale	'	173
Loans receivable, net (allowance for loan losses: $5,102 and $4,683)	456,627	438,178
Other real estate owned	377	377
Bank premises and equipment, net	13,013	11,611
Goodwill	9,829	9,829
Intangible assets (net of accumulated amortization: $2,085 and $1,967)	946	576
Accrued interest receivable	1,733	1,760
Cash surrender value of life insurance policies	7,641	7,529
Deferred taxes	'	260
Other assets	3,518	3,536
Total Assets	621,476	587,109
Deposits	'	'
Demand (non-interest bearing)	93,768	84,677
Demand (interest bearing)	83,631	81,932
Money market	125,732	120,550
Savings and other	117,890	107,171
Certificates of deposit	86,340	83,039
Total deposits	507,361	477,369
Repurchase agreements	4,344	2,554
Federal Home Loan Bank of Boston advances	29,619	30,411
Capital lease liability	425	425
Deferred taxes	539	'
Accrued interest and other liabilities	4,188	3,560
Total Liabilities	546,476	514,319
Commitments and contingencies	'	'
Shareholders' Equity	'	'
Preferred stock - $.01 per share par value; Authorized: 25,000; Issued: 16,000 (Series B); Liquidation preference: $1,000 per share	16,000	16,000
Common stock - $.10 per share par value; Authorized: 3,000,000; Issued: 1,713,281 and 1,710,121	171	171
Unearned compensation - restricted stock awards	-296	-335
Paid-in capital	13,764	13,668
Retained earnings	42,712	42,240
Accumulated other comprehensive income, net	2,649	1,046
Total Shareholders' Equity	75,000	72,790
Total Liabilities and Shareholders' Equity	$621,476	$587,109

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
ASSETS	'	'
Loans receivable, allowance for loan losses	$5,102	$4,683
Intangible assets, net of accumulated amortization	$2,085	$1,967
Shareholders' Equity	'	'
Preferred stock, par value	$0.01	$0.01
Preferred stock, authorized	25,000	25,000
Preferred stock, issued (Series B)	16,000	16,000
Preferred stock, liquidation preference	$1,000	$1,000
Common stock, par value	$0.10	$0.10
Common stock, authorized	3,000,000	3,000,000
Common stock, issued	1,713,281	1,710,121

CONSOLIDATED_STATEMENTS_OF_INC

CONSOLIDATED STATEMENTS OF INCOME (Unaudited) (USD $)	3 Months Ended			6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 30, 2014		Jun. 30, 2013	Jun. 30, 2014		Jun. 30, 2013
Non-interest expense	'		'	'		'
Net income	'		'	$1,517		$2,084
Statements of Income	'		'	'		'
Interest and dividend income	'		'	'		'
Interest and fees on loans	4,731		4,470	9,327		8,898
Interest on debt securities	'		'	'		'
Taxable	365		468	745		941
Tax exempt	432		478	878		966
Other interest and dividends	24		18	45		36
Total interest and dividend income	5,552		5,434	10,995		10,841
Interest expense	'		'	'		'
Deposits	349		488	700		978
Repurchase agreements	1		1	2		2
Capital lease	'		'	18		'
Federal Home Loan Bank of Boston advances	297		312	595		624
Total interest expense	647		801	1,315		1,604
Net interest income	4,905		4,633	9,680		9,237
Provision for loan losses	314		240	651		636
Net interest and dividend income after provision for loan losses	4,591		4,393	9,029		8,601
Non-interest income	'		'	'		'
Trust and wealth advisory	939		824	1,718		1,549
Service charges and fees	626		575	1,168		1,092
Gains on sales of mortgage loans, net	32		153	43		431
Mortgage servicing, net	11		8	39		34
Other	74		90	152		169
Total non-interest income	1,682		1,650	3,120		3,275
Non-interest expense	'		'	'		'
Salaries	1,951		1,835	3,795		3,585
Employee benefits	739		763	1,480		1,448
Premises and equipment	701		583	1,374		1,166
Data processing	435		367	834		787
Professional fees	425	[1]	309	1,044	[1]	689
Collections and OREO	85		75	221		230
FDIC insurance	124		114	221		239
Marketing and community support	127		105	240		228
Amortization of intangibles	63		56	118		111
Other	418		403	851		833
Total non-interest expense	5,068		4,610	10,178		9,316
Income before income taxes	1,205		1,433	1,971		2,560
Income tax provision	239		289	454		476
Net income	966		1,144	1,517		2,084
Net income available to common shareholders	$926		$1,103	$1,431		$2,003
Basic and diluted earnings per common share	$0.54		$0.65	$0.83		$1.17
Diluted earnings per common share	$0.54		$0.65	$0.83		$1.17
Common dividends per share	$0.28		$0.28	$0.56		$0.56
[1]	Includes one-time professional fees of $81,000 and $261,000 incurred in conjunction with the following strategic initiatives for the three and six month periods ended June 30, 2014: (i) the entering of an agreement to acquire the Sharon, CT branch office of Union Savings Bank and related branch deposits and the consolidation of an existing Salisbury branch office in Sharon, CT with such branch, which was consummated in June of 2014, and (ii) the execution of an agreement to merge Riverside Bank of Poughkeepsie, NY with and into Salisbury Bank, which agreement was announced March 19, 2014.

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Unaudited) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Net income	'	'	$1,517	$2,084
Statements of Comprehensive Income (Loss)	'	'	'	'
Net income	966	1,144	1,517	2,084
Other comprehensive income (loss)	'	'	'	'
Net unrealized gains (losses) on securities available-for-sale	671	-2,146	2,429	-2,502
Reclassification of net realized gains in net income	'	'	'	'
Unrealized gains (losses) on securities available-for-sale	671	-2,146	2,429	-2,502
Income tax (expense) benefit	-228	730	-826	851
Unrealized gains (losses) on securities available-for-sale, net of tax	443	-1,416	1,603	-1,651
Change in unrecognized pension plan costs	'	'	'	'
Income tax (benefit) expense	'	'	'	'
Pension plan income (loss), net of tax	'	'	'	'
Other comprehensive income (loss), net of tax	443	-1,416	1,603	-1,651
Comprehensive income (loss)	$1,409	($272)	$3,120	$433

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) (USD $)	Common Stock	Preferred stock	Paid-in capital	Retained earnings	Unearned compensation - restricted stock awards	Accumulated other comprehensive income	Total
In Thousands, except Share data
Balance - Beginning at Dec. 31, 2012	$169	$16,000	$13,158	$40,233	'	$2,437	$71,997
Balance - Beginning, shares at Dec. 31, 2012	1,689,691	'	'	'	'	'	'
Net income	'	'	'	2,084	'	'	2,084
Other comprehensive loss, net of tax	'	'	'	'	'	-1,651	-1,651
Common stock dividends declared	'	'	'	-957	'	'	-957
Preferred stock dividends declared	'	'	'	-81	'	'	-81
Issuance of restricted common stock	2	'	488	'	-490	'	'
Issuance of restricted common stock, shares	19,600	'	'	'	'	'	'
Forfeiture of restricted common stock	'	'	-12	'	12	'	'
Forfeiture of restricted common stock, shares	-500	'	'	'	'	'	'
Stock based compensation-restricted stock awards	'	'	'	'	63	'	63
Issuance of common stock for director fees	'	'	34	'	'	'	34
Issuance of common stock for director fees, shares	1,330	'	'	'	'	'	'
Balance - Ending at Jun. 30, 2013	171	16,000	13,668	41,279	-415	786	71,489
Balance - Ending, shares at Jun. 30, 2013	1,710,121	'	'	'	'	'	'
Balance - Beginning at Dec. 31, 2013	171	16,000	13,668	42,240	-335	1,046	72,790
Balance - Beginning, shares at Dec. 31, 2013	1,710,121	'	'	'	'	'	'
Net income	'	'	'	1,517	'	'	1,517
Other comprehensive loss, net of tax	'	'	'	'	'	1,603	1,603
Common stock dividends declared	'	'	'	-959	'	'	-959
Preferred stock dividends declared	'	'	'	-86	'	'	-86
Issuance of restricted common stock	'	'	81	'	-81	'	'
Issuance of restricted common stock, shares	3,000	'	'	'	'	'	'
Forfeiture of restricted common stock	'	'	-50	'	50	'	'
Forfeiture of restricted common stock, shares	-2,000	'	'	'	'	'	'
Stock based compensation-restricted stock awards	'	'	'	'	70	'	70
Issuance of common stock for director fees	'	'	65	'	'	'	65
Issuance of common stock for director fees, shares	2,160	'	'	'	'	'	'
Balance - Ending at Jun. 30, 2014	$171	$16,000	$13,764	$42,712	($296)	$2,649	$75,000
Balance - Ending, shares at Jun. 30, 2014	1,713,281	'	'	'	'	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Operating Activities	'	'
Net income	$1,517	$2,084
(Gains) and losses:	'	'
Issuance of shares for director fees	65	34
Statements of Cash Flows	'	'
Operating Activities	'	'
Net income	1,517	2,084
Amortization (accretion) and depreciation	'	'
Securities	110	262
Bank premises and equipment	464	428
Decrease core deposit intangible	118	111
Mortgage servicing rights	165	197
Fair value adjustment on loans	13	16
Fair value adjustment on deposits	-4	'
(Gains) and losses:	'	'
Gains on sales of loans	-22	-285
Other real estate owned	'	9
Loss on sale/disposal of premises and equipment	2	'
Provision for loan losses	651	636
Proceeds from loans sold	2,146	18,002
Loans originated for sale	-1,951	-16,702
Increase in deferred loan origination fees and costs, net	-61	-96
Mortgage servicing rights originated	-22	-230
Decrease in mortgage servicing rights impairment reserve	-14	-34
Decrease (increase) in interest receivable	27	-184
Deferred tax benefit	-27	-25
Decrease in prepaid expenses	20	724
Increase in cash surrender value of life insurance policies	-112	-121
(Increase) decrease in income tax receivable	-88	338
(Increase) decrease in other assets	-43	36
(Decrease) increase in accrued expenses	-20	168
Decrease in interest payable	-4	-37
Increase (decrease) in other liabilities	651	-362
Issuance of shares for director fees	65	34
Issuance of shares of restricted stock	70	63
Net cash provided by operating activities	3,651	5,032
Investing Activities	'	'
Redemption of Federal Home Loan Bank stock	912	407
Sale (purchase) of interest-bearing time deposits with other banks	738	-4,233
Proceeds from calls of securities available-for-sale	3,595	1,400
Proceeds from maturities of securities available-for-sale	4,759	15,514
Loan originations and principle collections, net	-19,022	-30,090
Recoveries of loans previously charged-off	33	10
Proceeds from sale of other real estate owned	'	1,353
Capital expenditures	-1,710	-195
Cash and cash equivalents acquired from Sharon, CT branch office of another institution	17,462	'
Net cash provided (utilized) by investing activities	6,767	-15,834
Financing Activities	'	'
Increase in deposit transaction accounts, net	12,897	4,864
Decrease in time deposits, net	-1,071	-4,040
Increase in securities sold under agreements to repurchase, net	1,790	1,195
Principal payments on Federal Home Loan Bank of Boston advances	-792	-793
Common stock dividends paid	-959	-957
Preferred stock dividends paid	-86	-81
Net cash provided by financing activities	11,779	188
Net decrease in cash and cash equivalents	22,197	-10,614
Cash and cash equivalents, beginning of period	12,711	43,574
Cash and cash equivalents, end of period	34,908	32,960
Cash paid during year	'	'
Interest	1,319	1,641
Income taxes	569	163
Non-cash transfers	'	'
Transfer from loans to other real estate owned	'	1,553
Sharon branch acquisition	'	'
Cash and cash equivalents acquired	17,462	'
Net loans acquired	63	'
Fixed assets acquired	158	'
Core deposit intangible	488	'
Deposits assumed	18,170	'
Accrued interest payable assumed	$1	'

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
BASIS OF PRESENTATION	'
	NOTE 1 - BASIS OF PRESENTATION
	The interim (unaudited) consolidated financial statements of Salisbury Bancorp, Inc. ("Salisbury") include those of Salisbury and its wholly owned subsidiary, Salisbury Bank and Trust Company (the "Bank"). In the opinion of management, the interim unaudited consolidated financial statements include all adjustments (consisting of normal recurring adjustments) necessary to present fairly the financial position of Salisbury and the statements of income, comprehensive income (loss), shareholders’ equity and cash flows for the interim periods presented.
	The financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). In preparing the financial statements, management is required to make extensive use of estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet, and revenues and expenses for the period. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses and the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans. In connection with the determination of the allowance for loan losses and valuation of real estate, management obtains independent appraisals for significant properties.
	Certain financial information, which is normally included in financial statements prepared in accordance with generally accepted accounting principles, but which is not required for interim reporting purposes, has been condensed or omitted. Operating results for the interim period ended June 30, 2014 are not necessarily indicative of the results that may be expected for the year ending December 31, 2014. The accompanying condensed financial statements should be read in conjunction with the financial statements and notes thereto included in Salisbury's 2013 Annual Report on Form 10-K for the period ended December 31, 2013.
	The allowance for loan losses is a significant accounting policy and is presented in the Notes to Consolidated Financial Statements and in Management’s Discussion and Analysis, which provides information on how significant assets are valued in the financial statements and how those values are determined. Based on the valuation techniques used and the sensitivity of financial statement amounts to the methods, assumptions and estimates underlying those amounts, management has identified the determination of the allowance for loan losses to be the accounting area that requires the most subjective judgments, and as such could be most subject to revision as new information becomes available.
	Impact of New Accounting Pronouncements Issued
	In January 2014, the FASB issued ASU 2014-01, “Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects.” The amendments in this ASU apply to all reporting entities that invest in qualified affordable housing projects through limited liability entities that are flow-through entities for tax purposes as follows:
		1	For reporting entities that meet the conditions for and that elect to use the proportional amortization method to account for investments in qualified affordable housing projects, all amendments in this ASU apply.
		2	For reporting entities that do not meet the conditions for or that do not elect the proportional amortization method, only the amendments in this ASU that are related to disclosures apply.
	The amendments in this ASU permit reporting entities to make an accounting policy election to account for their investments in qualified affordable housing projects using the proportional amortization method if certain conditions are met. Under the proportional amortization method, an entity amortizes the initial cost of the investment in proportion to the tax credits and other tax benefits received and recognize the net investment performance in the income statement as a component of income tax expense (benefit). For those investments in qualified affordable housing projects not accounted for using the proportional amortization method, the investment should be accounted for as an equity method investment or a cost method investment in accordance with Subtopic 970-323. The amendments in this ASU should be applied retrospectively to all periods presented. A reporting entity that uses the effective yield method to account for its investments in qualified affordable housing projects before the date of adoption may continue to apply the effective yield method for those preexisting investments. The amendments in this ASU are effective for public business entities for annual periods and interim reporting periods within those annual periods, beginning after December 15, 2014. Early adoption is permitted. The Company does not expect that the adoption of this ASU will have an impact on the Company’s consolidated financial statements.
	In January 2014, the FASB issued ASU 2014-04, “Receivables-Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure.” The objective of the amendments in this ASU is to reduce diversity by clarifying when an in substance repossession or foreclosure occurs, that is, when a creditor should be considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan such that the loan receivable should be derecognized and the real estate property recognized. The amendments in this ASU clarify that an insubstance repossession or foreclosure occurs; and a creditor is considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan, upon either (1) the creditor obtaining legal title to the residential real estate property upon completion of a foreclosure or (2) the borrower conveying all interest in the residential real estate property to the creditor to satisfy that loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. Additionally, the amendments require interim and annual disclosure of both (1) the amount of foreclosed residential real estate property held by the creditor and (2) the recorded investment in consumer mortgage loans collateralized by residential real estate property that are in the process of foreclosure according to local requirements of the applicable jurisdiction. The amendments in this ASU are effective for public business entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2014. The adoption of this guidance is not expected to have a material impact on the Company’s consolidated financial statements.
	In April 2014, the FASB issued ASU 2014-08, “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity.” This ASU changes the criteria for reporting discontinued operations and modifies related disclosure requirements. The new guidance is effective on a prospective basis for fiscal years beginning on or after December 15, 2014, and interim periods within those years. The adoption of this guidance is not expected to have a material impact on the Company’s consolidated financial statements.
	In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606).”  The objective of this ASU is to clarify principles for recognizing revenue and to develop a common revenue standard for GAAP and International Financial Reporting Standards.  The guidance in this ASU affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards.  The core principal of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.   For public entities, the amendments in this update are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period.  Early application is not permitted.  The Company is currently reviewing this ASU to determine if it will have an impact on its consolidated financial statements.
	In June 2014, the FASB issued ASU 2014-11, “Transfers and Servicing (Topic 860):  Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures.”  The amendments in this ASU require two accounting changes.  First, the amendments in this ASU change the accounting for repurchase-to-maturity transactions to secured borrowing accounting.  Second, for repurchase financing arrangements, the amendments require separate accounting for a transfer of a financial asset executed contemporaneously with a repurchase agreement with the same counterparty, which will result in secured borrowing accounting for the repurchase agreement.  This ASU also includes new disclosure requirements.  The accounting changes in this Update are effective for public business entities for the first interim or annual period beginning after December 15, 2014.  An entity is required to present changes in accounting for transactions outstanding on the effective date as a cumulative-effect adjustment to retained earnings as of the beginning of the period of adoption.  Earlier application for a public business entity is prohibited; however, all other entities may elect to apply the requirements for interim periods beginning after December 15, 2014.  The Company is currently reviewing this ASU to determine if it will have an impact on its consolidated financial statements.
	In June 2014, the FASB issued ASU 2014-12, “Compensation - Stock Compensation (Topic 718):  Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could be Achieved after the Requisite Service Period.”  The amendments in this ASU require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition.  A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards.  This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015.  Earlier adoption is permitted.  ASU 2014-12 may be adopted either (a) prospectively to all awards granted or modified after the effective date or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements, and to all new or modified awards thereafter.  If retrospective transition is adopted, the cumulative effect of applying this update as of the beginning of the earliest annual period presented in the financial statements should be recognized as an adjustment to the opening retained earnings balance at that date.  The Company is currently reviewing this ASU to determine if it will have an impact on its consolidated financial statements.

SECURITIES

SECURITIES	6 Months Ended
	Jun. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
SECURITIES	'
	NOTE 2 - SECURITIES
	The composition of securities is as follows:
	(in thousands)		Amortized			Gross un-		Gross un-realized losses			Fair value
			cost (1)			realized gains
	30-Jun-14
	Available-for-sale
	U.S. Treasury notes		$	2,497		$	138	$	—		$	2,635
	U.S. Government Agency notes			2,503			41		—			2,544
	Municipal bonds			38,249			1,004		(445	)		38,808
	Mortgage-backed securities
	U.S. Government Agencies			30,389			703		(13	)		31,079
	Collateralized mortgage obligations
	U.S. Government Agencies			3,075			29		—			3,104
	Non-agency			6,905			557		(19	)		7,443
	SBA bonds			1,729			129		—			1,858
	Preferred stock			20			965		—			985
	Total securities available-for-sale		$	85,367		$	3,566	$	(477	)	$	88,456
	Non-marketable securities
	Federal Home Loan Bank of Boston stock		$	4,428		$	—	$	—		$	4,428
	(in thousands)		Amortized			Gross un-		Gross un-realized losses			Fair value
			cost (1)			realized gains
	31-Dec-13
	Available-for-sale
	U.S. Treasury notes		$	2,497		$	160	$	—		$	2,657
	U.S. Government Agency notes			2,507			83		—			2,590
	Municipal bonds			41,775			782		(2,120	)		40,437
	Mortgage-backed securities
	U.S. Government Agencies			33,522			442		(72	)		33,892
	Collateralized mortgage obligations
	U.S. Government Agencies			3,545			35		—			3,580
	Non-agency			7,923			401		(16	)		8,308
	SBA bonds			2,042			188		—			2,230
	Preferred stock			20			777		—			797
	Total securities available-for-sale		$	93,831		$	2,868	$	(2,208	)	$	94,491
	Non-marketable securities
	Federal Home Loan Bank of Boston stock		$	5,340		$	—	$	—		$	5,340
		-1	Net of other-than-temporary impairment write-downs recognized in earnings.
	Salisbury did not sell any securities available-for-sale during the six month periods ended June 30, 2014 and 2013.
	The following table summarizes, for all securities in an unrealized loss position, including debt securities for which a portion of other-than-temporary impairment (“OTTI”) has been recognized in other comprehensive income, the aggregate fair value and gross unrealized loss of securities that have been in a continuous unrealized loss position as of the date presented:
				Less than 12 Months					12 Months or Longer					Total
				Fair			Unrealized		Fair			Unrealized		Fair		Unrealized
	(in thousands)			Value			losses		value			losses		value		losses
	30-Jun-14
	Available-for-sale
	Municipal bonds		$	752		$	2	$	6,070		$	443	$	6,822	$	445
	Mortgage-backed securities			486			2		2,047			11		2,533		13
	Collateralized mortgage obligations
	Non-agency			—			—		178			4		178		4
	Total temporarily impaired securities			1,238			4		8,295			458		9,533		462
	Other-than-temporarily impaired securities
	Collateralized mortgage obligations
	Non-agency			286			15		—			—		286		15
	Total temporarily and other-than-temporarily impaired securities		$	1,524		$	19	$	8,295		$	458	$	9,819	$	477
	Salisbury evaluates securities for OTTI where the fair value of a security is less than its amortized cost basis at the balance sheet date. As part of this process, Salisbury considers whether it has the intent to sell each debt security and whether it is more likely than not that it will be required to sell the security before its anticipated recovery. If either of these conditions is met, Salisbury recognizes an OTTI charge to earnings equal to the entire difference between the security’s amortized cost basis and its fair value at the balance sheet date. For securities that meet neither of these conditions, an analysis is performed to determine if any of these securities are at risk for OTTI.
	The following summarizes, by security type, the basis for evaluating if the applicable securities were OTTI at June 30, 2014.
	U.S Government Agency notes, U.S. Government Agency mortgage-backed securities and U.S. Government Agency CMOs: The contractual cash flows are derived from U.S. government agencies and U.S. government-sponsored enterprises. Changes in fair values are a function of changes in investment spreads and interest rate movements and not changes in credit quality. Management expects to recover the entire amortized cost basis of these securities. Furthermore, Salisbury evaluates these securities for strategic fit and may reduce its position in these securities, although it is not more likely than not that Salisbury will be required to sell these securities before recovery of their cost basis, which may be maturity. Therefore, management does not consider these securities to be OTTI at June 30, 2014.
	Municipal bonds: Contractual cash flows are performing as expected. Salisbury purchased substantially all of these securities during 2006 to 2008 as bank qualified, insured, AAA rated general obligation or revenue bonds. Salisbury’s portfolio is mostly comprised of tax-exempt general obligation bonds or public-purpose revenue bonds for schools, municipal offices, sewer infrastructure and fire houses, for small towns and municipalities across the United States. In the wake of the financial crisis, most monoline bond insurers had their ratings downgraded or withdrawn because of excessive exposure to insurance for collateralized debt obligations. Where appropriate Salisbury performs credit underwriting reviews of issuers, including some that have had their ratings withdrawn and are insured by insurers that have had their ratings withdrawn, to assess default risk. For all completed reviews, pass credit risk ratings have been assigned. Management expects to recover the entire amortized cost basis of these securities. It is not more likely than not that Salisbury will be required to sell these securities before recovery of their cost basis, which may be maturity. Management does not consider these securities to be OTTI at June 30, 2014.
	Non-agency CMOs: Salisbury performed a detailed cash flow analysis of its non-agency CMOs at June 30, 2014, to assess whether any of the securities were OTTI. Salisbury uses first party provided cash flow forecasts for each security based on a variety of market driven assumptions and securitization terms, including prepayment speed, default or delinquency rate, and default severity for losses including interest, legal fees, property repairs, expenses and realtor fees, that, together with the loan amount are subtracted from collateral sales proceeds to determine severity. In 2009, Salisbury determined that five non-agency CMO securities reflected OTTI and recognized losses for deterioration in credit quality of $1,128,000. Salisbury judged the four remaining securities not to have additional OTTI and all other CMO securities not to be OTTI as of June 30, 2014. It is possible that future loss assumptions could change necessitating Salisbury to recognize future OTTI for further deterioration in credit quality. Salisbury evaluates these securities for strategic fit and depending upon such factor could reduce its position in these securities, although it has no present intention to do so, and it is not more likely than not that Salisbury will be required to sell these securities before recovery of their cost basis.
	The following table presents activity related to credit losses recognized into earnings on the non-agency CMOs held by Salisbury for which a portion of an OTTI charge was recognized in accumulated other comprehensive income:
	Six months ended June 30 (in thousands)		2014			2013
	Balance, beginning of period	$	1,128		$	1,128
	Credit component on debt securities in which OTTI was not previously recognized		—			—
	Balance, end of period	$	1,128		$	1,128
Federal Home Loan Bank of Boston (“FHLBB”): The FHLBB is a cooperative that provides services, including funding in the form of advances, to its member banking institutions. As a requirement of membership, the Bank must own a minimum amount of FHLBB stock, calculated periodically based primarily on its level of borrowings from the FHLBB. No market exists for shares of the FHLBB and therefore, they are carried at par value. FHLBB stock may be redeemed at par value five years following termination of FHLBB membership, subject to limitations which may be imposed by the FHLBB or its regulator, the Federal Housing Finance Board, to maintain capital adequacy of the FHLBB. While the Bank currently has no intentions to terminate its FHLBB membership, the ability to redeem its investment in FHLBB stock would be subject to the conditions imposed by the FHLBB. In 2008, the FHLBB announced to its members that it is focusing on preserving capital in response to ongoing market volatility including the extension of a moratorium on excess stock repurchases and in 2009 announced the suspension of its quarterly dividends. On February 22, 2011, the FHLBB declared a modest cash dividend payable to its members on March 2, 2011. The FHLBB continued to declare modest cash dividends through 2013. Based on the capital adequacy and the liquidity position of the FHLBB, management believes there is no impairment related to the carrying amount of the Bank’s FHLBB stock as of June 30, 2014. Further deterioration of the FHLBB’s capital levels may require the Bank to deem its restricted investment in FHLBB stock to be OTTI. If evidence of impairment exists in the future, the FHLBB stock would reflect fair value using either observable or unobservable inputs. The Bank will continue to monitor its investment in FHLBB stock.

LOANS

LOANS	6 Months Ended
	Jun. 30, 2014
Receivables [Abstract]	'
LOANS	'
	NOTE 3 - LOANS
	The composition of loans receivable and loans held-for-sale is as follows:
	(in thousands)		30-Jun-14				31-Dec-13
	Residential 1-4 family		$	239,258			$	231,113
	Residential 5+ multifamily			4,866				4,848
	Construction of residential 1-4 family			2,272				1,876
	Home equity credit			34,438				34,139
	Residential real estate			280,834				271,976
	Commercial			95,523				91,853
	Construction of commercial			14,352				10,948
	Commercial real estate			109,875				102,801
	Farm land			3,332				3,402
	Vacant land			8,891				9,067
	Real estate secured			402,932				387,246
	Commercial and industrial			49,368				46,292
	Municipal			4,421				4,252
	Consumer			3,765				3,889
	Loans receivable, gross			460,486				441,679
	Deferred loan origination fees and costs, net			1,243				1,182
	Allowance for loan losses			(5,102	)			(4,683	)
	Loans receivable, net		$	456,627			$	438,178
	Loans held-for-sale
	Residential 1-4 family		$	—			$	173
	Concentrations of Credit Risk
	Salisbury's loans consist primarily of residential and commercial real estate loans located principally in northwestern Connecticut and nearby New York and Massachusetts towns, which constitute Salisbury's service area. Salisbury offers a broad range of loan and credit facilities to borrowers in its service area, including residential mortgage loans, commercial real estate loans, construction loans, working capital loans, equipment loans, and a variety of consumer loans, including home equity lines of credit, and installment and collateral loans. All residential and commercial mortgage loans are collateralized by first or second mortgages on real estate. The ability of single family residential and consumer borrowers to honor their repayment commitments is generally dependent on the level of overall economic activity within the market area and real estate values. The ability of commercial borrowers to honor their repayment commitments is dependent on the general economy as well as the health of the real estate economic sector in Salisbury’s market area.
	Loan Credit Quality
	The composition of loans receivable by risk rating grade is as follows:
	(in thousands)		Pass				Special mention				Substandard			Doubtful			Loss				Total
	30-Jun-14
	Residential 1-4 family		$	221,887			$	11,320			$	5,957		$	94		$	—			$	239,258
	Residential 5+ multifamily			2,710				1,086				1,070			—			—				4,866
	Construction of residential 1-4 family			2,272				—				—			—			—				2,272
	Home equity credit			31,677				1,388				1,373			—			—				34,438
	Residential real estate			258,546				13,794				8,400			94			—				280,834
	Commercial			73,809				13,198				8,516			—			—				95,523
	Construction of commercial			13,186				583				583			—			—				14,352
	Commercial real estate			86,995				13,781				9,099			—			—				109,875
	Farm land			828				1,387				1,117			—			—				3,332
	Vacant land			5,479				254				3,158			—			—				8,891
	Real estate secured			351,848				29,216				21,774			94			—				402,932
	Commercial and industrial			41,283				7,172				913			—			—				49,368
	Municipal			4,421				—				—			—			—				4,421
	Consumer			3,647				88				30			—			—				3,765
	Loans receivable, gross		$	401,199			$	36,476			$	22,717		$	94		$	—			$	460,486
	(in thousands)		Pass				Special mention				Substandard			Doubtful			Loss				Total
	December 31, 2013
	Residential 1-4 family		$	212,683			$	12,338			$	5,997		$	95		$	—			$	231,113
	Residential 5+ multifamily			2,674				1,199				975			—			—				4,848
	Construction of residential 1-4 family			1,876				—				—			—			—				1,876
	Home equity credit			31,444				1,355				1,340			—			—				34,139
	Residential real estate			248,677				14,892				8,312			95			—				271,976
	Commercial			67,554				16,044				8,255			—			—				91,853
	Construction of commercial			10,257				102				589			—			—				10,948
	Commercial real estate			77,811				16,146				8,844			—			—				102,801
	Farm land			847				1,421				1,134			—			—				3,402
	Vacant land			5,640				288				3,139			—			—				9,067
	Real estate secured			332,975				32,747				21,429			95			—				387,246
	Commercial and industrial			37,860				7,452				980			—			—				46,292
	Municipal			4,252				—				—			—			—				4,252
	Consumer			3,739				113				37			—			—				3,889
	Loans receivable, gross		$	378,826			$	40,312			$	22,446		$	95		$	—			$	441,679
	The composition of loans receivable by delinquency status is as follows:
								Past due
																					180				30			Accruing 90
																					days				days			days
							29-Jan				30-59			60-89			90-179				and				and			and		Non-
(in thousands)			Current				days				days			days			days				over				over			over		accrual
30-Jun-14
Residential 1-4 family		$	232,521			$	4,317			$	287		$	1,034		$	868			$	230			$	2,419		$	—	$	2,495
Residential 5+ multifamily			4,771				—				—			—			95				—				95			—		—
Construction of residential 1-4 family			2,272				—				—			—			—				—				—			—		—
Home equity credit			33,100				273				761			162			44				99				1,066			—		485
Residential real estate			272,664				4,590				1,048			1,196			1,007				329				3,580			—		2,980
Commercial			92,816				1,413				53			—			—				1,241				1,294			—		1,892
Construction of commercial			14,014				205				—			—			133				—				133			—		133
Commercial real estate			106,830				1,618				53			—			133				1,241				1,427			—		2,025
Farm land			2,197				733				18			—			—				384				402			—		384
Vacant land			5,920				76				—			26			—				2,869				2,895			26		2,869
Real estate secured			387,611				7,017				1,119			1,222			1,140				4,823				8,304			26		8,258
Commercial and industrial			48,197				1,044				122			5			—				—				127			—		99
Municipal			4,421				—				—			—			—				—				—			—		—
Consumer			3,663				94				6			2			—				—				8			—		22
Loans receivable, gross		$	443,892			$	8,155			$	1,247		$	1,229		$	1,140			$	4,823			$	8,439		$	26	$	8,379
31-Dec-13
Residential 1-4 family		$	222,356			$	3,853			$	1,795		$	2,622		$	353			$	134			$	4,904		$	—	$	1,525
Residential 5+ multifamily			4,749				—				—			99			—				—				99			—		—
Construction of residential 1-4 family			1,876				—				—			—			—				—				—			—		—
Home equity credit			33,391				129				361			125			—				133				619			—		402
Residential real estate			262,372				3,982				2,156			2,846			353				267				5,622			—		1,927
Commercial			89,434				566				371			108			235				1,139				1,853			—		1,857
Construction of commercial			9,784				1,025				—			139			—				—				139			—		—
Commercial real estate			99,218				1,591				371			247			235				1,139				1,992			—		1,857
Farm land			2,995				23				—			—			—				384				384			—		384
Vacant land			6,058				139				—			—			—				2,870				2,870			—		2,870
Real estate secured			370,643				5,735				2,527			3,093			588				4,660				10,868			—		7,038
Commercial and industrial			45,897				262				112			—			—				21				133			—		134
Municipal			4,252				—				—			—			—				—				—			—		—
Consumer			3,746				113				29			1			—				—				30			—		—
Loans receivable, gross		$	424,538			$	6,110			$	2,668		$	3,094		$	588			$	4,681			$	11,031		$	—	$	7,172
Troubled Debt Restructurings
Troubled debt restructurings occurring during the periods are as follows:
		Three months ended June 30, 2014											Six months ended June 30, 2014
(in thousands)		Quantity				Pre-modification balance				Post-modification balance			Quantity			Pre-modification balance				Post-modification balance
Residential real estate			—			$	—			$	—			1		$	30			$	30
Commercial real estate			1				197				197			2			447				447
Home equity credit			1				24				24			2			72				72
Troubled debt restructurings			2			$	221			$	221			5		$	549			$	549
Interest only and term extension			—			$	—			$	—			1		$	48			$	48
Debt consolidation and term extension			1				197				197			2			447				447
Interest only			1				24				24			2			54				54
Troubled debt restructurings			2			$	221			$	221			5		$	549			$	549
Two loans were restructured during the quarter ended June 30, 2014 and both were current at June 30, 2014.
Allowance for Loan Losses
Changes in the allowance for loan losses are as follows:
	Three months ended June 30, 2014														Six months ended June 30, 2014
		Beginning			Provision			Charge-			Reco-		Ending			Beginning			Provision			Charge-			Reco-		Ending
(in thousands)		balance			(benefit)			offs			veries		balance			balance			(benefit)			offs			veries		balance
Residential	$	1,930		$	75		$	(31	)	$	—	$	1,974		$	1,938		$	137		$	(103	)	$	2	$	1,974
Commercial		1,491			132			(1	)		—		1,622			1,385			289			(52	)		—		1,622
Land		226			48			(90	)		—		184			226			49			(91	)		—		184
Real estate		3,647			255			(122	)		—		3,780			3,549			475			(246	)		2		3,780
Commercial and industrial		577			(6	)		—			13		584			561			11			(1	)		13		584
Municipal		40			4			—			—		44			43			1			—			—		44
Consumer		56			(10	)		(7	)		10		49			105			(56	)		(18	)		18		49
Unallocated		574			71						—		645			425			220								645
Totals	$	4,894		$	314		$	(129	)	$	23	$	5,102		$	4,683		$	651		$	(265	)	$	33	$	5,102
The composition of loans receivable and the allowance for loan losses is as follows:
			Collectively evaluated								Individually evaluated						Total portfolio
(in thousands)			Loans				Allowance				Loans			Allowance			Loans				Allowance
June 30, 2014
Residential 1-4 family		$	233,203			$	922			$	6,055		$	598		$	239,258			$	1,520
Residential 5+ multifamily			3,828				18				1,038			—			4,866				18
Construction of residential 1-4 family			2,272				12				—			—			2,272				12
Home equity credit			33,905				360				533			64			34,438				424
Residential real estate			273,208				1,312				7,626			662			280,834				1,974
Commercial			90,727				1,018				4,796			449			95,523				1,467
Construction of commercial			14,219				155				133			—			14,352				155
Commercial real estate			104,946				1,173				4,929			449			109,875				1,622
Farm land			2,948				61				384			—			3,332				61
Vacant land			5,801				63				3,090			60			8,891				123
Real estate secured			386,903				2,609				16,029			1,171			402,932				3,780
Commercial and industrial			48,725				552				643			32			49,368				584
Municipal			4,421				44				—			—			4,421				44
Consumer			3,686				35				79			14			3,765				49
Unallocated allowance			—				645				—			—			—				645
Totals		$	443,735			$	3,885			$	16,751		$	1,217		$	460,486			$	5,102
			Collectively evaluated								Individually evaluated						Total portfolio
(in thousands)			Loans				Allowance				Loans			Allowance			Loans				Allowance
31-Dec-13
Residential 1-4 family		$	225,419			$	897			$	5,694		$	617		$	231,113			$	1,514
Residential 5+ multifamily			3,894				20				954			—			4,848				20
Construction of residential 1-4 family			1,876				11				—			—			1,876				11
Home equity credit			33,689				363				450			30			34,139				393
Residential real estate			264,878				1,291				7,098			647			271,976				1,938
Commercial			87,059				977				4,794			282			91,853				1,259
Construction of commercial			10,948				126				—			—			10,948				126
Commercial real estate			98,007				1,103				4,794			282			102,801				1,385
Farm land			3,018				61				384			—			3,402				61
Vacant land			5,972				64				3,095			101			9,067				165
Real estate secured			371,875				2,519				15,371			1,030			387,246				3,549
Commercial and industrial			45,584				519				708			42			46,292				561
Municipal			4,252				43				—			—			4,252				43
Consumer			3,710				36				179			69			3,889				105
Unallocated allowance			—				—				—			—			—				425
Totals		$	425,421			$	3,117			$	16,258		$	1,141		$	441,679			$	4,683
The credit quality segments of loans receivable and the allowance for loan losses are as follows:
			Collectively evaluated								Individually evaluated						Total portfolio
(in thousands)			Loans				Allowance				Loans			Allowance			Loans				Allowance
June 30, 2014
Performing loans		$	435,405			$	2,963			$	57		$	14		$	435,462			$	2,977
Potential problem loans			8,330				277				14			—			8,344				277
Impaired loans			—				—				16,680			1,203			16,680				1,203
Unallocated allowance			—				645				—			—			—				645
Totals		$	443,735			$	3,885			$	16,751		$	1,217		$	460,486			$	5,102
December 31, 2013
Performing loans		$	416,734			$	2,835			$	157		$	69		$	416,891			$	2,904
Potential problem loans			8,687				282				429			19			9,116				301
Impaired loans			—				—				15,672			1,053			15,672				1,053
Unallocated allowance			—				425				—			—			—				425
Totals		$	425,421			$	3,542			$	16,258		$	1,141		$	441,679			$	4,683
		Impaired loans with specific allowance																		Impaired loans with no specific allowance
		Loan balance											Specific			Income				Loan balance									Income
(in thousands)		Book				Note				Average			allowance			recognized				Book				Note			Average		recognized
June 30, 2014
Residential		$	4,066			$	4,143			$	4,335		$	598		$	58			$	3,027			$	3,140		$	2,817	$	45
Home equity credit			179				184				80			64			—				354				365			448		2
Residential real estate			4,245				4,327				4,415			662			58				3,381				3,505			3,265		47
Commercial			3,652				3,834				3,060			449			62				1,144				1,335			1,626		25
Construction of commercial			—				—				—			—			—				133				136			116		4
Farm land			—				—				—			—			—				384				384			384		—
Vacant land			3,090				3,975				3,093			60			7				—				—			—		—
Real estate secured			10,987				12,136				10,568			1,171			127				5,042				5,360			5,391		76
Commercial and industrial			102				140				111			32			—				527				529			542		15
Consumer			—				—				—			—			—				22				22			22		—
Totals		$	11,089			$	12,276			$	10,679		$	1,203		$	127			$	5,591			$	5,911		$	5,955	$	91
31-Dec-13
Residential		$	4,409			$	4,516			$	3,995		$	598		$	99			$	2,073			$	2,522		$	2,285	$	54
Home equity credit			72				72				101			30			2				378				428			251		4
Residential real estate			4,481				4,588				4,096			628			101				2,451				2,950			2,536		58
Commercial			2,777				2,835				2,349			282			127				1,771				2,299			2,411		47
Construction of commercial			—				—				3			—			—				—				20			8		—
Farm land			—				—				—			—			—				384				384			118		—
Vacant land			3,095				3,889				1,853			101			—				—				100			1,430		—
Real estate secured			10,353				11,312				8,301			1,011			228				4,606				5,753			6,503		105
Commercial and industrial			119				154				233			42			1				573				975			595		36
Consumer			—				—				—			—			—				22				22			—		—
Totals		$	10,472			$	11,466			$	8,534		$	1,053		$	229			$	5,201			$	6,750		$	7,098	$	141

MORTGAGE_SERVICING_RIGHTS

MORTGAGE SERVICING RIGHTS	6 Months Ended
	Jun. 30, 2014
Mortgage Loans on Real Estate [Abstract]	'
MORTGAGE SERVICING RIGHTS	'
	NOTE 4 - MORTGAGE SERVICING RIGHTS
	June 30, (in thousands)			2014			2013
	Residential mortgage loans serviced for others		$	143,244		$	149,388
	Fair value of mortgage servicing rights			1,638			1,661
	Changes in mortgage servicing rights are as follows:
			Three months						Six months
	Periods ended June 30, (in thousands)			2014			2013			2014			2013
	Mortgage Servicing Rights
	Balance, beginning of period		$	906		$	1,124		$	980		$	1,076
	Originated			16			78			22			230
	Amortization (1)			(85	)		(93	)		(165	)		(197	)
	Balance, end of period			837			1,109			837			1,109
	Valuation Allowance
	Balance, beginning of period			(3	)		(5	)		(15	)		(38	)
	Decrease in impairment reserve (1)			2			1			14			34
	Balance, end of period			(1	)		(4	)		(1	)		(4	)
	Loan servicing rights, net		$	836		$	1,105		$	836		$	1,105
		-1	Amortization expense and changes in the impairment reserve are recorded in loan servicing fee income.

PLEDGED_ASSETS

PLEDGED ASSETS	6 Months Ended
	Jun. 30, 2014
Guarantees [Abstract]	'
PLEDGED ASSETS	'
	NOTE 5 - PLEDGED ASSETS
	(in thousands)	30-Jun-14		31-Dec-13
	Securities available-for-sale (at fair value)	$	57,237	$	57,623
	Loans receivable		134,828		130,574
	Total pledged assets	$	192,065	$	188,197
	At June 30, 2014, securities were pledged as follows: $47.3 million to secure public deposits, $9.8 million to secure repurchase agreements and $0.1 million to secure FHLBB advances. Loans receivable were pledged to secure FHLBB advances and credit facilities.

EARNINGS_PER_SHARE

EARNINGS PER SHARE	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
EARNINGS PER SHARE	'
	NOTE 6 – EARNINGS PER SHARE
	The Company defines unvested share-based payment awards that contain nonforfeitable rights to dividends as participating securities that are included in computing Earnings Per Share (“EPS”) using the two-class method. The two-class method is an earnings allocation formula that determines earnings per share for each share of common stock and participating securities according to dividends declared and participation rights in undistributed earnings. Under this method, all earnings (distributed and undistributed) are allocated to common shares and participating securities based on their respective rights to receive dividends. Earnings per common share are calculated by dividing earnings allocated to common stockholders by the weighted-average number of common shares outstanding during the period. Basic EPS excludes dilution and is computed by dividing income allocated to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity.
	The following table sets forth the computation of earnings per share (basic and diluted) for the periods indicated:
		Three months						Six months
	Periods ended June 30, (in thousands)		2014			2013			2014			2013
	Net income	$	966		$	1,144		$	1,517		$	2,084
	Less: Preferred stock dividends declared		(40	)		(41	)		(86	)		(81	)
	Net income available to common shareholders		926			1,103			1,431			2,003
	Less: Undistributed earnings allocated to participating securities		(10	)		(11	)		(17	)		(18	)
	Net income allocated to common stock	$	916		$	1,092		$	1,414		$	1,985
	Common shares issued		1,713			1,710			1,712			1,705
	Less: Unvested restricted stock awards		(22	)		(19	)		(21	)		(15	)
	Common shares outstanding used to calculate basic earnings per common share		1,691			1,691			1,691			1,690
	Add: Dilutive effect of unvested restricted stock awards		—			—			—			—
	Common shares outstanding used to calculate diluted earnings per common share		1,691			1,691			1,691			1,690
	Earnings per common share (basic and diluted)	$	0.54		$	0.65		$	0.83		$	1.17

SHAREHOLDERS_EQUITY

SHAREHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2014
Equity [Abstract]	'
SHAREHOLDERS' EQUITY	'
	NOTE 7 – SHAREHOLDERS’ EQUITY
	Capital Requirements
	Salisbury and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional and discretionary actions by the regulators that, if undertaken, could have a direct material effect on Salisbury and the Bank's financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, Salisbury and the Bank must meet specific guidelines that involve quantitative measures of their assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. Salisbury and the Bank's capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors.
	Quantitative measures established by regulation to ensure capital adequacy require Salisbury and the Bank to maintain minimum amounts and ratios (set forth in the table below) of Tier 1 capital (as defined) to average assets (as defined) and total and Tier 1 capital (as defined) to risk-weighted assets (as defined). Management believes, as of June 30, 2014, that Salisbury and the Bank meet all of their capital adequacy requirements.
	In December 2010, the Basel Committee, a group of bank regulatory supervisors from around the world, released its final framework for strengthening international capital and liquidity regulation, now officially identified by the Basel Committee as “Basel III.” Basel III, when fully implemented by the U.S. bank regulatory agencies and fully phased-in, will require bank holding companies and their bank subsidiaries to maintain substantially more capital, with a greater emphasis on common equity.
	In July 2013, the Federal Reserve Board, Office of the Comptroller of the Currency and Federal Deposit Insurance Corporation approved final rules to implement the Basel III capital framework. The rules will be effective on January 1, 2015 and phased-in over a multiple year period through 2019. The new capital rules call for higher quality capital with higher minimum capital level requirements. Salisbury and the Bank are in the process of assessing the impact from these new regulatory requirements, and while management cannot be certain of the impact, management believes that Salisbury and the Bank will exceed the new requirements of adequately capitalized plus the capital conservation buffer, once they become effective.
	The Bank was classified, as of its most recent notification, as "well capitalized." The Bank's actual regulatory capital position and minimum capital requirements as defined "To Be Well Capitalized Under Prompt Corrective Action Provisions" and "For Capital Adequacy Purposes" are as follows:
		Actual					For Capital Adequacy Purposes					To be Well Capitalized Under Prompt Corrective Action Provisions
	(dollars in thousands)	Amount		Ratio			Amount		Ratio			Amount		Ratio
	June 30, 2014
	Total Capital (to risk-weighted assets)
	Salisbury	$	67,143		16.11	%	$	33,341		8	%		n/a		—
	Bank		56,810		13.53			33,591		8		$	41,989		10	%
	Tier 1 Capital (to risk-weighted assets)
	Salisbury		61,576		14.77			16,671		4			n/a		—
	Bank		51,242		12.2			16,796		4			25,194		6
	Tier 1 Capital (to average assets)
	Salisbury		61,576		10.5			23,459		4			n/a		—
	Bank		51,242		8.74			23,458		4			29,323		5
	31-Dec-13
	Total Capital (to risk-weighted assets)
	Salisbury	$	66,404		16.46	%	$	32,280		8	%		n/a		—
	Bank		56,425		13.87			32,539		8		$	40,674		10	%
	Tier 1 Capital (to risk-weighted assets)
	Salisbury		61,340		15.2			16,140		4			n/a		—
	Bank		51,361		12.63			16,270		4			24,405		6
	Tier 1 Capital (to average assets)
	Salisbury		61,340		10.65			23,035		4			n/a		—
	Bank		51,361		8.96			22,938		4			28,673		5
	DIVIDENDS
	Cash Dividends to Common Shareholders
	Salisbury's ability to pay cash dividends is substantially dependent on the Bank's ability to pay cash dividends to Salisbury. There are certain restrictions on the payment of cash dividends and other payments by the Bank to Salisbury. Under Connecticut law, the Bank cannot declare a cash dividend except from net profits, defined as the remainder of all earnings from current operations. The total of all cash dividends declared by the Bank in any calendar year shall not, unless specifically approved by the Banking Commissioner, exceed the total of its net profits of that year combined with its retained net profits of the preceding two years.
	FRB Supervisory Letter SR 09-4, February 24, 2009, revised March 27, 2009, notes that, as a general matter, the Board of Directors of a Bank Holding Company (“BHC”) should inform the Federal Reserve and should eliminate, defer, or significantly reduce dividends if (1) net income available to shareholders for the past four quarters, net of dividends previously paid during that period, is not sufficient to fully fund the dividends; (2) the prospective rate of earnings retention is not consistent with capital needs and overall current and prospective financial condition; or (3) the BHC will not meet, or is in danger of not meeting, its minimum regulatory capital adequacy ratios. Moreover, a BHC should inform the Federal Reserve reasonably in advance of declaring or paying a dividend that exceeds earnings for the period (e.g., quarter) for which the dividend is being paid or that could result in a material adverse change to the BHC capital structure.
	Preferred Stock
	In August 2011, Salisbury issued to the U.S. Secretary of the Treasury (the “Treasury”) $16,000,000 of its Series B Preferred Stock under the Small Business Lending Fund (the “SBLF”) program. The SBLF program is a $30 billion fund established under the Small Business Jobs Act of 2010 to encourage lending to small businesses by providing Tier 1 capital to qualified community banks with assets of less than $10 billion. The Preferred Stock qualifies as Tier 1 capital for regulatory purposes and ranks senior to the Common Stock.
	The Series B Preferred Stock pays noncumulative dividends. The dividend rate on the Series B Preferred Stock for the initial ten quarterly dividend periods, commencing with the period ended September 30, 2011 and ending with the period ended December 31, 2013, is determined each quarter based on the increase in the Bank’s Qualified Small Business Lending over a baseline amount. The dividend rate for the quarterly period ended June 30, 2014 was 1.00%. For the eleventh quarterly dividend payment through four and one-half years after its issuance, the dividend rate on the Series B Preferred Stock will be fixed at the rate in effect at the end of the ninth quarterly dividend period and after four and one-half years from its issuance the dividend rate will be fixed at 9 percent per annum. The Series B Preferred Stock is non-voting, other than voting rights on matters that could adversely affect the Series B Preferred Stock. The Series B Preferred Stock is redeemable at any time at one hundred percent of the issue price plus any accrued and unpaid dividends.

PENSIONS_AND_OTHER_BENEFITS

PENSIONS AND OTHER BENEFITS	6 Months Ended
	Jun. 30, 2014
Compensation and Retirement Disclosure [Abstract]	'
PENSIONS AND OTHER BENEFITS	'
	NOTE 8 – PENSION AND OTHER BENEFITS
	The components of net periodic cost for Salisbury’s insured noncontributory defined benefit retirement plan were as follows:
		Three months						Six months
	Periods ended June 30, (in thousands)		2014			2013			2014			2013
	Service cost	$	—		$	—		$	—		$	—
	Interest cost on benefit obligation		71			66			138			132
	Expected return on plan assets		(73	)		(67	)		(148	)		(135	)
	Amortization of net loss		3			1			—			3
	Settlements and curtailments		—			—			—			—
	Net periodic benefit cost	$	1		$	—		$	(10	)	$	—
	Salisbury’s 401(k) Plan expense was $172,000 and $173,000, respectively, for the three month periods ended June 30, 2014 and 2013, and $336,000 and $331,000, respectively, for the six month periods ended June 30, 2014 and 2013. Other post-retirement benefit obligation expense for endorsement split-dollar life insurance arrangements was $13,000 and $12,000 for the three month periods ended June 30, 2014 and 2013, respectively.
	Employee Stock Ownership Plan (ESOP)
	Salisbury offers an Employee Stock Ownership Plan (ESOP) to eligible employees.  Under the Plan, Salisbury may make discretionary contributions to the Plan. Discretionary contributions vest in full upon six years and reflect the following schedule of qualified service:
	20% after the second year, 20% per year thereafter, vesting at 100% after six full years of service.
	Salisbury’s ESOP expense was $47,000 and $40,000, respectively, for the three month periods ended June 30, 2014 and 2013, and $94,000 and $80,000, respectively, for the six month periods ended June 30, 2014 and 2013.
	Other Retirement Plans
	A Non-Qualified Deferred Compensation Plan (the "Plan") was effective January 1, 2013. This Plan was adopted by the Bank for the benefit of certain key employees, ("Executive" or "Executives"), who have been selected and approved by the Bank to participate in this Plan and who have evidenced their participation by execution of a Non-Qualified Deferred Compensation Plan Participation Agreement ("Participation Agreement") in a form provided by the Bank. This Plan is intended to comply with Internal Revenue Code ("Code") Section 409A and any regulatory or other guidance issued under such Section.
	In 2013, the Bank awarded six (6) Executives with a discretionary contribution to this account for a total of $59,590. This was the first year for this benefit. Based on the Executive’s date of retirement, the vesting schedule ranges from 10% per year to 50% per year.
	Grants of Restricted Stock and Options
	On February 8, 2013, Salisbury granted a total of 19,600 shares of restricted stock pursuant to its 2011 Long Term Incentive Plan, which was approved by shareholders at the 2011 Annual Meeting, to 22 employees, including 5,000 shares to one Named Executive Officer, Richard J. Cantele, Jr., President and Chief Executive Officer.
	On January 3, 2014, Salisbury granted a total of 3,000 shares of restricted stock, pursuant to its 2011 Long Term Incentive Plan, to two (2) additional employees, including 2,000 shares to one Named Executive Officer, Donald E. White, Chief Financial Officer.

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE INCOME	6 Months Ended
	Jun. 30, 2014
Equity [Abstract]	'
ACCUMULATED OTHER COMPREHENSIVE INCOME	'
	NOTE 9 –ACCUMULATED OTHER COMPREHENSIVE INCOME
	The components of accumulated other comprehensive income is as follows:
	(in thousands)	30-Jun-14		31-Dec-13
	Unrealized gains on securities available-for-sale, net of tax	$	2,039	$	436
	Unrecognized pension plan benefit (expense), net of tax		610		610
	Accumulated other comprehensive income, net	$	2,649	$	1,046

FAIR_VALUE_OF_ASSETS_AND_LIABI

FAIR VALUE OF ASSETS AND LIABILITIES	6 Months Ended
	Jun. 30, 2014
Fair Value Disclosures [Abstract]	'
FAIR VALUE ASSETS AND LIABILITIES	'
	NOTE 10 – FAIR VALUE OF ASSETS AND LIABILITIES
	Salisbury uses fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. Securities available-for-sale are recorded at fair value on a recurring basis. Additionally, from time to time, other assets are recorded at fair value on a nonrecurring basis, such as loans held for sale, collateral dependent impaired loans, property acquired through foreclosure or repossession and mortgage servicing rights. These nonrecurring fair value adjustments typically involve the application of lower-of-cost-or-market accounting or write-downs of individual assets.
	ASC 820-10, “Fair Value Measurements and Disclosures,” provides a framework for measuring fair value under generally accepted accounting principles. This guidance permitted Salisbury the irrevocable option to elect fair value for the initial and subsequent measurement for certain financial assets and liabilities on a contract-by-contract basis. Salisbury did not elect fair value treatment for any financial assets or liabilities upon adoption.
	In accordance with ASC 820-10, Salisbury groups its financial assets and financial liabilities measured at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value.
	GAAP specifies a hierarchy of valuation techniques based on whether the types of valuation information (“inputs”) are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect Salisbury’s market assumptions. These two types of inputs have created the following fair value hierarchy.
		•	Level 1. Quoted prices in active markets for identical assets. Valuations for assets and liabilities traded in active exchange markets, such as the New York Stock Exchange. Level 1 also includes U.S. Treasury, other U.S. Government and agency mortgage-backed securities that are traded by dealers or brokers in active markets. Valuations are obtained from readily available pricing sources for market transactions involving identical assets or liabilities.
		•	Level 2. Significant other observable inputs. Valuations for assets and liabilities traded in less active dealer or broker markets. Valuations are obtained from third party pricing services for identical or comparable assets or liabilities.
		•	Level 3. Significant unobservable inputs. Valuations for assets and liabilities that are derived from other methodologies, including option pricing models, discounted cash flow models and similar techniques, are not based on market exchange, dealer, or broker traded transactions. Level 3 valuations incorporate certain assumptions and projections in determining the fair value assigned to such assets and liabilities.
	A financial instrument’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. Salisbury did not have any significant transfers of assets between levels 1 and 2 of the fair value hierarchy during the quarter or six months ended June 30, 2014.
	The following is a description of valuation methodologies for assets recorded at fair value, including the general classification of such assets and liabilities pursuant to the valuation hierarchy.
		•	Securities available-for-sale. Securities available-for-sale are recorded at fair value on a recurring basis. Level 1 securities include exchange-traded equity securities. Level 2 securities include debt securities with quoted prices, which are traded less frequently than exchange-traded instruments, whose value is determined using matrix pricing with inputs that are observable in the market or can be derived principally from or corroborated by observable market data. This category generally includes obligations of the U.S. Treasury and U.S. government-sponsored enterprises, mortgage-backed securities, collateralized mortgage obligations, municipal bonds, SBA bonds, corporate bonds and certain preferred equities. Level 3 is for positions that are not traded in active markets or are subject to transfer restrictions, valuations are adjusted to reflect illiquidity and/or non-transferability, and such adjustments are generally based on available market evidence. In the absence of such evidence, management’s best estimate is used. Subsequent to inception, management only changes Level 3 inputs and assumptions when corroborated by evidence such as transactions in similar instruments, completed or pending third-party transactions in the underlying investment or comparable entities, subsequent rounds of financing, recapitalization and other transactions across the capital structure, offerings in the equity or debt markets, and changes in financial ratios or cash flows.
		•	Collateral dependent loans that are deemed to be impaired are valued based upon the fair value of the underlying collateral less costs to sell. Such collateral primarily consists of real estate and, to a lesser extent, other business assets. Management may adjust appraised values to reflect estimated market value declines or apply other discounts to appraised values resulting from its knowledge of the property. Internal valuations are utilized to determine the fair value of other business assets. Collateral dependent impaired loans are categorized as Level 3.
		•	Other real estate owned acquired through foreclosure or repossession is adjusted to fair value less costs to sell upon transfer out of loans. Subsequently, it is carried at the lower of carrying value or fair value less costs to sell. Fair value is generally based upon independent market prices or appraised values of the collateral. Management adjusts appraised values to reflect estimated market value declines or apply other discounts to appraised values for unobservable factors resulting from its knowledge of the property, and such property is categorized as Level 3.
	Assets measured at fair value are as follows:
				Fair Value Measurements Using						Assets at
	(in thousands)			Level 1		Level 2		Level 3		fair value
	30-Jun-14
	Assets measured at fair value on a recurring basis
	U.S. Treasury notes		$	—	$	2,635	$	—	$	2,635
	U.S. Government agency notes			—		2,544		—		2,544
	Municipal bonds			—		38,808		—		38,808
	Mortgage-backed securities:
	U.S. Government agencies			—		31,079		—		31,079
	Collateralized mortgage obligations:
	U.S. Government agencies			—		3,104		—		3,104
	Non-agency			—		7,443		—		7,443
	SBA bonds			—		1,858		—		1,858
	Preferred stock			985		—		—		985
	Securities available-for-sale		$	985	$	87,471	$	—	$	88,456
	Assets measured at fair value on a non-recurring basis
	Collateral dependent impaired loans		$	—	$	—	$	10,250	$	10,250
	Other real estate owned			—		—		377		377
	31-Dec-13
	Assets measured at fair value on a recurring basis
	U.S. Treasury notes		$	—	$	2,657	$	—	$	2,657
	U.S. Government agency notes			—		2,590		—		2,590
	Municipal bonds			—		40,437		—		40,437
	Mortgage-backed securities:
	U.S. Government agencies			—		33,892		—		33,892
	Collateralized mortgage obligations:
	U.S. Government agencies			—		3,580		—		3,580
	Non-agency			—		8,308		—		8,308
	SBA bonds			—		2,230		—		2,230
	Preferred stock			797		—		—		797
	Securities available-for-sale		$	797	$	93,694	$	—	$	94,491
	Assets measured at fair value on a non-recurring basis
	Collateral dependent impaired loans		$	—	$	—	$	9,782	$	9,782
	Other real estate owned			—		—		377		377
	Carrying values and estimated fair values of financial instruments are as follows:
				Carrying		Estimated		Fair value measurements using
	(in thousands)			value		fair value		Level 1		Level 2		Level 3
	30-Jun-14
	Financial Assets
	Cash and due from banks		$	34,908	$	34,908	$	34,908	$	—	$	—
	Securities available-for-sale			88,456		88,456		985		87,471		—
	Federal Home Loan Bank stock			4,428		4,428		—		4,428		—
	Loans receivable, net			456,627		453,746		—		—		453,746
	Accrued interest receivable			1,733		1,733		—		—		1,733
	Financial Liabilities
	Demand (non-interest-bearing)		$	93,768	$	93,768	$	—	$	—	$	93,768
	Demand (interest-bearing)			83,631		83,631		—		—		83,631
	Money market			125,732		125,732		—		—		125,732
	Savings and other			117,890		117,890		—		—		117,890
Certificates of deposit			86,340		86,992		—		—		86,992
Deposits			507,361		508,013		—		—		508,013
FHLBB advances			29,619		31,894		—		—		31,894
Repurchase agreements			4,344		4,344		—		—		4,344
Capital lease liability			425		425		425		—		—
Accrued interest payable			136		136		—		—		136
31-Dec-13
Financial Assets
Cash and due from banks		$	12,711	$	12,711	$	12,711	$	—	$	—
Interest-bearing time deposits with other banks			738		738		—		—		738
Securities available-for-sale			94,491		94,491		797		93,694		—
Federal Home Loan Bank stock			5,340		5,340		—		5,340		—
Loans held-for-sale			173		175		—		—		175
Loans receivable, net			438,178		430,645		—		—		430,645
Accrued interest receivable			1,760		1,760		—		—		1,760
Financial Liabilities
Demand (non-interest-bearing)		$	84,677	$	84,677	$	—	$	—	$	84,677
Demand (interest-bearing)			81,932		81,932		—		—		81,932
Money market			120,550		120,550		—		—		120,550
Savings and other			107,171		107,171		—		—		107,171
Certificates of deposit			83,039		83,520		—		—		83,520
Deposits			477,369		477,850		—		—		477,850
FHLBB advances			30,411		33,034		—		—		33,034
Repurchase agreements			2,554		2,554		—		—		2,554
Capital lease liability			425		425		425		—		—
Accrued interest payable			140		140		—		—		140
The carrying amounts of financial instruments shown in the above table are included in the consolidated balance sheets under the indicated captions.

BASIS_OF_PRESENTATION_Policies

BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
Impact of New Accounting Pronouncements Issued	'
	Impact of New Accounting Pronouncements Issued
	In January 2014, the FASB issued ASU 2014-01, “Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects.” The amendments in this ASU apply to all reporting entities that invest in qualified affordable housing projects through limited liability entities that are flow-through entities for tax purposes as follows:
		1	For reporting entities that meet the conditions for and that elect to use the proportional amortization method to account for investments in qualified affordable housing projects, all amendments in this ASU apply.
		2	For reporting entities that do not meet the conditions for or that do not elect the proportional amortization method, only the amendments in this ASU that are related to disclosures apply.
	The amendments in this ASU permit reporting entities to make an accounting policy election to account for their investments in qualified affordable housing projects using the proportional amortization method if certain conditions are met. Under the proportional amortization method, an entity amortizes the initial cost of the investment in proportion to the tax credits and other tax benefits received and recognize the net investment performance in the income statement as a component of income tax expense (benefit). For those investments in qualified affordable housing projects not accounted for using the proportional amortization method, the investment should be accounted for as an equity method investment or a cost method investment in accordance with Subtopic 970-323. The amendments in this ASU should be applied retrospectively to all periods presented. A reporting entity that uses the effective yield method to account for its investments in qualified affordable housing projects before the date of adoption may continue to apply the effective yield method for those preexisting investments. The amendments in this ASU are effective for public business entities for annual periods and interim reporting periods within those annual periods, beginning after December 15, 2014. Early adoption is permitted. The Company does not expect that the adoption of this ASU will have an impact on the Company’s consolidated financial statements.
	In January 2014, the FASB issued ASU 2014-04, “Receivables-Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure.” The objective of the amendments in this ASU is to reduce diversity by clarifying when an in substance repossession or foreclosure occurs, that is, when a creditor should be considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan such that the loan receivable should be derecognized and the real estate property recognized. The amendments in this ASU clarify that an insubstance repossession or foreclosure occurs; and a creditor is considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan, upon either (1) the creditor obtaining legal title to the residential real estate property upon completion of a foreclosure or (2) the borrower conveying all interest in the residential real estate property to the creditor to satisfy that loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. Additionally, the amendments require interim and annual disclosure of both (1) the amount of foreclosed residential real estate property held by the creditor and (2) the recorded investment in consumer mortgage loans collateralized by residential real estate property that are in the process of foreclosure according to local requirements of the applicable jurisdiction. The amendments in this ASU are effective for public business entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2014. The adoption of this guidance is not expected to have a material impact on the Company’s consolidated financial statements.
	In April 2014, the FASB issued ASU 2014-08, “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity.” This ASU changes the criteria for reporting discontinued operations and modifies related disclosure requirements. The new guidance is effective on a prospective basis for fiscal years beginning on or after December 15, 2014, and interim periods within those years. The adoption of this guidance is not expected to have a material impact on the Company’s consolidated financial statements.
	In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606).”  The objective of this ASU is to clarify principles for recognizing revenue and to develop a common revenue standard for GAAP and International Financial Reporting Standards.  The guidance in this ASU affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards.  The core principal of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.   For public entities, the amendments in this update are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period.  Early application is not permitted.  The Company is currently reviewing this ASU to determine if it will have an impact on its consolidated financial statements.
	In June 2014, the FASB issued ASU 2014-11, “Transfers and Servicing (Topic 860):  Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures.”  The amendments in this ASU require two accounting changes.  First, the amendments in this ASU change the accounting for repurchase-to-maturity transactions to secured borrowing accounting.  Second, for repurchase financing arrangements, the amendments require separate accounting for a transfer of a financial asset executed contemporaneously with a repurchase agreement with the same counterparty, which will result in secured borrowing accounting for the repurchase agreement.  This ASU also includes new disclosure requirements.  The accounting changes in this Update are effective for public business entities for the first interim or annual period beginning after December 15, 2014.  An entity is required to present changes in accounting for transactions outstanding on the effective date as a cumulative-effect adjustment to retained earnings as of the beginning of the period of adoption.  Earlier application for a public business entity is prohibited; however, all other entities may elect to apply the requirements for interim periods beginning after December 15, 2014.  The Company is currently reviewing this ASU to determine if it will have an impact on its consolidated financial statements.
	In June 2014, the FASB issued ASU 2014-12, “Compensation - Stock Compensation (Topic 718):  Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could be Achieved after the Requisite Service Period.”  The amendments in this ASU require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition.  A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards.  This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015.  Earlier adoption is permitted.  ASU 2014-12 may be adopted either (a) prospectively to all awards granted or modified after the effective date or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements, and to all new or modified awards thereafter.  If retrospective transition is adopted, the cumulative effect of applying this update as of the beginning of the earliest annual period presented in the financial statements should be recognized as an adjustment to the opening retained earnings balance at that date.  The Company is currently reviewing this ASU to determine if it will have an impact on its consolidated financial statements.

SECURITIES_Tables

SECURITIES (Tables)	6 Months Ended
	Jun. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
Composition of Securities	'
	(in thousands)		Amortized			Gross un-		Gross un-realized losses			Fair value
			cost (1)			realized gains
	30-Jun-14
	Available-for-sale
	U.S. Treasury notes		$	2,497		$	138	$	—		$	2,635
	U.S. Government Agency notes			2,503			41		—			2,544
	Municipal bonds			38,249			1,004		(445	)		38,808
	Mortgage-backed securities
	U.S. Government Agencies			30,389			703		(13	)		31,079
	Collateralized mortgage obligations
	U.S. Government Agencies			3,075			29		—			3,104
	Non-agency			6,905			557		(19	)		7,443
	SBA bonds			1,729			129		—			1,858
	Preferred stock			20			965		—			985
	Total securities available-for-sale		$	85,367		$	3,566	$	(477	)	$	88,456
	Non-marketable securities
	Federal Home Loan Bank of Boston stock		$	4,428		$	—	$	—		$	4,428
	(in thousands)		Amortized			Gross un-		Gross un-realized losses			Fair value
			cost (1)			realized gains
	31-Dec-13
	Available-for-sale
	U.S. Treasury notes		$	2,497		$	160	$	—		$	2,657
	U.S. Government Agency notes			2,507			83		—			2,590
	Municipal bonds			41,775			782		(2,120	)		40,437
	Mortgage-backed securities
	U.S. Government Agencies			33,522			442		(72	)		33,892
	Collateralized mortgage obligations
	U.S. Government Agencies			3,545			35		—			3,580
	Non-agency			7,923			401		(16	)		8,308
	SBA bonds			2,042			188		—			2,230
	Preferred stock			20			777		—			797
	Total securities available-for-sale		$	93,831		$	2,868	$	(2,208	)	$	94,491
	Non-marketable securities
	Federal Home Loan Bank of Boston stock		$	5,340		$	—	$	—		$	5,340
		-1	Net of other-than-temporary impairment write-downs recognized in earnings.
Aggreggate fair value and gross unrealized loss of securities	'
				Less than 12 Months					12 Months or Longer					Total
				Fair			Unrealized		Fair			Unrealized		Fair		Unrealized
	(in thousands)			Value			losses		value			losses		value		losses
	30-Jun-14
	Available-for-sale
	Municipal bonds		$	752		$	2	$	6,070		$	443	$	6,822	$	445
	Mortgage-backed securities			486			2		2,047			11		2,533		13
	Collateralized mortgage obligations
	Non-agency			—			—		178			4		178		4
	Total temporarily impaired securities			1,238			4		8,295			458		9,533		462
	Other-than-temporarily impaired securities
	Collateralized mortgage obligations
	Non-agency			286			15		—			—		286		15
	Total temporarily and other-than-temporarily impaired securities		$	1,524		$	19	$	8,295		$	458	$	9,819	$	477
Activity related to credit losses recognized into earnings	'
	Six months ended June 30 (in thousands)		2014			2013
	Balance, beginning of period	$	1,128		$	1,128
	Credit component on debt securities in which OTTI was not previously recognized		—			—
	Balance, end of period	$	1,128		$	1,128

LOANS_Tables

LOANS (Tables)	6 Months Ended
	Jun. 30, 2014
Receivables [Abstract]	'
Composition of loans receivable and loans held-for-sale	'
	(in thousands)		30-Jun-14				31-Dec-13
	Residential 1-4 family		$	239,258			$	231,113
	Residential 5+ multifamily			4,866				4,848
	Construction of residential 1-4 family			2,272				1,876
	Home equity credit			34,438				34,139
	Residential real estate			280,834				271,976
	Commercial			95,523				91,853
	Construction of commercial			14,352				10,948
	Commercial real estate			109,875				102,801
	Farm land			3,332				3,402
	Vacant land			8,891				9,067
	Real estate secured			402,932				387,246
	Commercial and industrial			49,368				46,292
	Municipal			4,421				4,252
	Consumer			3,765				3,889
	Loans receivable, gross			460,486				441,679
	Deferred loan origination fees and costs, net			1,243				1,182
	Allowance for loan losses			(5,102	)			(4,683	)
	Loans receivable, net		$	456,627			$	438,178
	Loans held-for-sale
	Residential 1-4 family		$	—			$	173
Composition of loans receivable by risk rating grade	'
	(in thousands)		Pass				Special mention				Substandard			Doubtful			Loss				Total
	30-Jun-14
	Residential 1-4 family		$	221,887			$	11,320			$	5,957		$	94		$	—			$	239,258
	Residential 5+ multifamily			2,710				1,086				1,070			—			—				4,866
	Construction of residential 1-4 family			2,272				—				—			—			—				2,272
	Home equity credit			31,677				1,388				1,373			—			—				34,438
	Residential real estate			258,546				13,794				8,400			94			—				280,834
	Commercial			73,809				13,198				8,516			—			—				95,523
	Construction of commercial			13,186				583				583			—			—				14,352
	Commercial real estate			86,995				13,781				9,099			—			—				109,875
	Farm land			828				1,387				1,117			—			—				3,332
	Vacant land			5,479				254				3,158			—			—				8,891
	Real estate secured			351,848				29,216				21,774			94			—				402,932
	Commercial and industrial			41,283				7,172				913			—			—				49,368
	Municipal			4,421				—				—			—			—				4,421
	Consumer			3,647				88				30			—			—				3,765
	Loans receivable, gross		$	401,199			$	36,476			$	22,717		$	94		$	—			$	460,486
	(in thousands)		Pass				Special mention				Substandard			Doubtful			Loss				Total
	December 31, 2013
	Residential 1-4 family		$	212,683			$	12,338			$	5,997		$	95		$	—			$	231,113
	Residential 5+ multifamily			2,674				1,199				975			—			—				4,848
	Construction of residential 1-4 family			1,876				—				—			—			—				1,876
	Home equity credit			31,444				1,355				1,340			—			—				34,139
	Residential real estate			248,677				14,892				8,312			95			—				271,976
	Commercial			67,554				16,044				8,255			—			—				91,853
	Construction of commercial			10,257				102				589			—			—				10,948
	Commercial real estate			77,811				16,146				8,844			—			—				102,801
	Farm land			847				1,421				1,134			—			—				3,402
	Vacant land			5,640				288				3,139			—			—				9,067
	Real estate secured			332,975				32,747				21,429			95			—				387,246
	Commercial and industrial			37,860				7,452				980			—			—				46,292
	Municipal			4,252				—				—			—			—				4,252
	Consumer			3,739				113				37			—			—				3,889
	Loans receivable, gross		$	378,826			$	40,312			$	22,446		$	95		$	—			$	441,679
Composition of loans receivable by delinquency status	'
								Past due
																						180				30			Accruing 90
																						days				days			days
								29-Jan				30-59			60-89			90-179				and				and			and		Non-
	(in thousands)			Current				days				days			days			days				over				over			over		accrual
	30-Jun-14
	Residential 1-4 family		$	232,521			$	4,317			$	287		$	1,034		$	868			$	230			$	2,419		$	—	$	2,495
	Residential 5+ multifamily			4,771				—				—			—			95				—				95			—		—
	Construction of residential 1-4 family			2,272				—				—			—			—				—				—			—		—
	Home equity credit			33,100				273				761			162			44				99				1,066			—		485
	Residential real estate			272,664				4,590				1,048			1,196			1,007				329				3,580			—		2,980
	Commercial			92,816				1,413				53			—			—				1,241				1,294			—		1,892
	Construction of commercial			14,014				205				—			—			133				—				133			—		133
	Commercial real estate			106,830				1,618				53			—			133				1,241				1,427			—		2,025
	Farm land			2,197				733				18			—			—				384				402			—		384
	Vacant land			5,920				76				—			26			—				2,869				2,895			26		2,869
	Real estate secured			387,611				7,017				1,119			1,222			1,140				4,823				8,304			26		8,258
	Commercial and industrial			48,197				1,044				122			5			—				—				127			—		99
	Municipal			4,421				—				—			—			—				—				—			—		—
	Consumer			3,663				94				6			2			—				—				8			—		22
	Loans receivable, gross		$	443,892			$	8,155			$	1,247		$	1,229		$	1,140			$	4,823			$	8,439		$	26	$	8,379
	31-Dec-13
	Residential 1-4 family		$	222,356			$	3,853			$	1,795		$	2,622		$	353			$	134			$	4,904		$	—	$	1,525
	Residential 5+ multifamily			4,749				—				—			99			—				—				99			—		—
	Construction of residential 1-4 family			1,876				—				—			—			—				—				—			—		—
	Home equity credit			33,391				129				361			125			—				133				619			—		402
	Residential real estate			262,372				3,982				2,156			2,846			353				267				5,622			—		1,927
	Commercial			89,434				566				371			108			235				1,139				1,853			—		1,857
	Construction of commercial			9,784				1,025				—			139			—				—				139			—		—
	Commercial real estate			99,218				1,591				371			247			235				1,139				1,992			—		1,857
	Farm land			2,995				23				—			—			—				384				384			—		384
	Vacant land			6,058				139				—			—			—				2,870				2,870			—		2,870
	Real estate secured			370,643				5,735				2,527			3,093			588				4,660				10,868			—		7,038
	Commercial and industrial			45,897				262				112			—			—				21				133			—		134
	Municipal			4,252				—				—			—			—				—				—			—		—
	Consumer			3,746				113				29			1			—				—				30			—		—
	Loans receivable, gross		$	424,538			$	6,110			$	2,668		$	3,094		$	588			$	4,681			$	11,031		$	—	$	7,172
Troubled debt restructurings	'
			Three months ended June 30, 2014											Six months ended June 30, 2014
	(in thousands)		Quantity				Pre-modification balance				Post-modification balance			Quantity			Pre-modification balance				Post-modification balance
	Residential real estate			—			$	—			$	—			1		$	30			$	30
	Commercial real estate			1				197				197			2			447				447
	Home equity credit			1				24				24			2			72				72
	Troubled debt restructurings			2			$	221			$	221			5		$	549			$	549
	Interest only and term extension			—			$	—			$	—			1		$	48			$	48
	Debt consolidation and term extension			1				197				197			2			447				447
	Interest only			1				24				24			2			54				54
	Troubled debt restructurings			2			$	221			$	221			5		$	549			$	549
Changes in allowance for loan losses	'
		Three months ended June 30, 2014														Six months ended June 30, 2014
			Beginning			Provision			Charge-			Reco-		Ending			Beginning			Provision			Charge-			Reco-		Ending
	(in thousands)		balance			(benefit)			offs			veries		balance			balance			(benefit)			offs			veries		balance
	Residential	$	1,930		$	75		$	(31	)	$	—	$	1,974		$	1,938		$	137		$	(103	)	$	2	$	1,974
	Commercial		1,491			132			(1	)		—		1,622			1,385			289			(52	)		—		1,622
	Land		226			48			(90	)		—		184			226			49			(91	)		—		184
	Real estate		3,647			255			(122	)		—		3,780			3,549			475			(246	)		2		3,780
	Commercial and industrial		577			(6	)		—			13		584			561			11			(1	)		13		584
	Municipal		40			4			—			—		44			43			1			—			—		44
	Consumer		56			(10	)		(7	)		10		49			105			(56	)		(18	)		18		49
	Unallocated		574			71						—		645			425			220								645
	Totals	$	4,894		$	314		$	(129	)	$	23	$	5,102		$	4,683		$	651		$	(265	)	$	33	$	5,102
Composition of loans receivable and allowance for loan losses	'
				Collectively evaluated								Individually evaluated						Total portfolio
	(in thousands)			Loans				Allowance				Loans			Allowance			Loans				Allowance
	June 30, 2014
	Residential 1-4 family		$	233,203			$	922			$	6,055		$	598		$	239,258			$	1,520
	Residential 5+ multifamily			3,828				18				1,038			—			4,866				18
	Construction of residential 1-4 family			2,272				12				—			—			2,272				12
	Home equity credit			33,905				360				533			64			34,438				424
	Residential real estate			273,208				1,312				7,626			662			280,834				1,974
	Commercial			90,727				1,018				4,796			449			95,523				1,467
	Construction of commercial			14,219				155				133			—			14,352				155
	Commercial real estate			104,946				1,173				4,929			449			109,875				1,622
	Farm land			2,948				61				384			—			3,332				61
	Vacant land			5,801				63				3,090			60			8,891				123
	Real estate secured			386,903				2,609				16,029			1,171			402,932				3,780
	Commercial and industrial			48,725				552				643			32			49,368				584
	Municipal			4,421				44				—			—			4,421				44
	Consumer			3,686				35				79			14			3,765				49
	Unallocated allowance			—				645				—			—			—				645
	Totals		$	443,735			$	3,885			$	16,751		$	1,217		$	460,486			$	5,102
				Collectively evaluated								Individually evaluated						Total portfolio
	(in thousands)			Loans				Allowance				Loans			Allowance			Loans				Allowance
	31-Dec-13
	Residential 1-4 family		$	225,419			$	897			$	5,694		$	617		$	231,113			$	1,514
	Residential 5+ multifamily			3,894				20				954			—			4,848				20
	Construction of residential 1-4 family			1,876				11				—			—			1,876				11
	Home equity credit			33,689				363				450			30			34,139				393
	Residential real estate			264,878				1,291				7,098			647			271,976				1,938
	Commercial			87,059				977				4,794			282			91,853				1,259
	Construction of commercial			10,948				126				—			—			10,948				126
	Commercial real estate			98,007				1,103				4,794			282			102,801				1,385
	Farm land			3,018				61				384			—			3,402				61
	Vacant land			5,972				64				3,095			101			9,067				165
	Real estate secured			371,875				2,519				15,371			1,030			387,246				3,549
	Commercial and industrial			45,584				519				708			42			46,292				561
	Municipal			4,252				43				—			—			4,252				43
	Consumer			3,710				36				179			69			3,889				105
	Unallocated allowance			—				—				—			—			—				425
	Totals		$	425,421			$	3,117			$	16,258		$	1,141		$	441,679			$	4,683
Credit quality segments of loans receivable and allowance for loan losses	'
				Collectively evaluated								Individually evaluated						Total portfolio
	(in thousands)			Loans				Allowance				Loans			Allowance			Loans				Allowance
	June 30, 2014
	Performing loans		$	435,405			$	2,963			$	57		$	14		$	435,462			$	2,977
	Potential problem loans			8,330				277				14			—			8,344				277
	Impaired loans			—				—				16,680			1,203			16,680				1,203
	Unallocated allowance			—				645				—			—			—				645
	Totals		$	443,735			$	3,885			$	16,751		$	1,217		$	460,486			$	5,102
	December 31, 2013
	Performing loans		$	416,734			$	2,835			$	157		$	69		$	416,891			$	2,904
	Potential problem loans			8,687				282				429			19			9,116				301
	Impaired loans			—				—				15,672			1,053			15,672				1,053
	Unallocated allowance			—				425				—			—			—				425
	Totals		$	425,421			$	3,542			$	16,258		$	1,141		$	441,679			$	4,683
Certain data with respect to loans individually evaluated for impairment	'
			Impaired loans with specific allowance																		Impaired loans with no specific allowance
			Loan balance											Specific			Income				Loan balance									Income
	(in thousands)		Book				Note				Average			allowance			recognized				Book				Note			Average		recognized
	June 30, 2014
	Residential		$	4,066			$	4,143			$	4,335		$	598		$	58			$	3,027			$	3,140		$	2,817	$	45
	Home equity credit			179				184				80			64			—				354				365			448		2
	Residential real estate			4,245				4,327				4,415			662			58				3,381				3,505			3,265		47
	Commercial			3,652				3,834				3,060			449			62				1,144				1,335			1,626		25
	Construction of commercial			—				—				—			—			—				133				136			116		4
	Farm land			—				—				—			—			—				384				384			384		—
	Vacant land			3,090				3,975				3,093			60			7				—				—			—		—
	Real estate secured			10,987				12,136				10,568			1,171			127				5,042				5,360			5,391		76
	Commercial and industrial			102				140				111			32			—				527				529			542		15
	Consumer			—				—				—			—			—				22				22			22		—
	Totals		$	11,089			$	12,276			$	10,679		$	1,203		$	127			$	5,591			$	5,911		$	5,955	$	91
	31-Dec-13
	Residential		$	4,409			$	4,516			$	3,995		$	598		$	99			$	2,073			$	2,522		$	2,285	$	54
	Home equity credit			72				72				101			30			2				378				428			251		4
	Residential real estate			4,481				4,588				4,096			628			101				2,451				2,950			2,536		58
	Commercial			2,777				2,835				2,349			282			127				1,771				2,299			2,411		47
	Construction of commercial			—				—				3			—			—				—				20			8		—
	Farm land			—				—				—			—			—				384				384			118		—
	Vacant land			3,095				3,889				1,853			101			—				—				100			1,430		—
	Real estate secured			10,353				11,312				8,301			1,011			228				4,606				5,753			6,503		105
	Commercial and industrial			119				154				233			42			1				573				975			595		36
	Consumer			—				—				—			—			—				22				22			—		—
	Totals		$	10,472			$	11,466			$	8,534		$	1,053		$	229			$	5,201			$	6,750		$	7,098	$	141

MORTGAGE_SERVICING_RIGHTS_Tabl

MORTGAGE SERVICING RIGHTS (Tables)	6 Months Ended
	Jun. 30, 2014
Mortgage Loans on Real Estate [Abstract]	'
Balance of loans serviced for others and fair value of mortgage servicing rights	'
	June 30, (in thousands)			2014			2013
	Residential mortgage loans serviced for others		$	143,244		$	149,388
	Fair value of mortgage servicing rights			1,638			1,661
Changes in mortgage servicing rights	'
			Three months						Six months
	Periods ended June 30, (in thousands)			2014			2013			2014			2013
	Mortgage Servicing Rights
	Balance, beginning of period		$	906		$	1,124		$	980		$	1,076
	Originated			16			78			22			230
	Amortization (1)			(85	)		(93	)		(165	)		(197	)
	Balance, end of period			837			1,109			837			1,109
	Valuation Allowance
	Balance, beginning of period			(3	)		(5	)		(15	)		(38	)
	Decrease in impairment reserve (1)			2			1			14			34
	Balance, end of period			(1	)		(4	)		(1	)		(4	)
	Loan servicing rights, net		$	836		$	1,105		$	836		$	1,105
		-1	Amortization expense and changes in the impairment reserve are recorded in loan servicing fee income.

PLEDGED_ASSETS_Tables

PLEDGED ASSETS (Tables)	6 Months Ended
	Jun. 30, 2014
Guarantees [Abstract]	'
Securities and loans pledged to secure public and trust deposits, securities sold under agreements to repurchase, FHLBB advances and credit facilities available	'
	(in thousands)	30-Jun-14		31-Dec-13
	Securities available-for-sale (at fair value)	$	57,237	$	57,623
	Loans receivable		134,828		130,574
	Total pledged assets	$	192,065	$	188,197

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
Computation of earnings per share	'
		Three months						Six months
	Periods ended June 30, (in thousands)		2014			2013			2014			2013
	Net income	$	966		$	1,144		$	1,517		$	2,084
	Less: Preferred stock dividends declared		(40	)		(41	)		(86	)		(81	)
	Net income available to common shareholders		926			1,103			1,431			2,003
	Less: Undistributed earnings allocated to participating securities		(10	)		(11	)		(17	)		(18	)
	Net income allocated to common stock	$	916		$	1,092		$	1,414		$	1,985
	Common shares issued		1,713			1,710			1,712			1,705
	Less: Unvested restricted stock awards		(22	)		(19	)		(21	)		(15	)
	Common shares outstanding used to calculate basic earnings per common share		1,691			1,691			1,691			1,690
	Add: Dilutive effect of unvested restricted stock awards		—			—			—			—
	Common shares outstanding used to calculate diluted earnings per common share		1,691			1,691			1,691			1,690
	Earnings per common share (basic and diluted)	$	0.54		$	0.65		$	0.83		$	1.17

SHAREHOLDERS_EQUITY_Tables

SHAREHOLDERS' EQUITY (Tables)	6 Months Ended
	Jun. 30, 2014
Equity [Abstract]	'
Actual regulatory capital position and minimum capital requirements	'
		Actual					For Capital Adequacy Purposes					To be Well Capitalized Under Prompt Corrective Action Provisions
	(dollars in thousands)	Amount		Ratio			Amount		Ratio			Amount		Ratio
	June 30, 2014
	Total Capital (to risk-weighted assets)
	Salisbury	$	67,143		16.11	%	$	33,341		8	%		n/a		—
	Bank		56,810		13.53			33,591		8		$	41,989		10	%
	Tier 1 Capital (to risk-weighted assets)
	Salisbury		61,576		14.77			16,671		4			n/a		—
	Bank		51,242		12.2			16,796		4			25,194		6
	Tier 1 Capital (to average assets)
	Salisbury		61,576		10.5			23,459		4			n/a		—
	Bank		51,242		8.74			23,458		4			29,323		5
	31-Dec-13
	Total Capital (to risk-weighted assets)
	Salisbury	$	66,404		16.46	%	$	32,280		8	%		n/a		—
	Bank		56,425		13.87			32,539		8		$	40,674		10	%
	Tier 1 Capital (to risk-weighted assets)
	Salisbury		61,340		15.2			16,140		4			n/a		—
	Bank		51,361		12.63			16,270		4			24,405		6
	Tier 1 Capital (to average assets)
	Salisbury		61,340		10.65			23,035		4			n/a		—
	Bank		51,361		8.96			22,938		4			28,673		5

PENSIONS_AND_OTHER_BENEFITS_Ta

PENSIONS AND OTHER BENEFITS (Tables)	6 Months Ended
	Jun. 30, 2014
Compensation and Retirement Disclosure [Abstract]	'
Components of net periodic cost	'
		Three months						Six months
	Periods ended June 30, (in thousands)		2014			2013			2014			2013
	Service cost	$	—		$	—		$	—		$	—
	Interest cost on benefit obligation		71			66			138			132
	Expected return on plan assets		(73	)		(67	)		(148	)		(135	)
	Amortization of net loss		3			1			—			3
	Settlements and curtailments		—			—			—			—
	Net periodic benefit cost	$	1		$	—		$	(10	)	$	—

ACCUMULATED_OTHER_COMPREHENSIV1

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	6 Months Ended
	Jun. 30, 2014
Equity [Abstract]	'
Components of accumulated other comprehensive income	'
	(in thousands)	30-Jun-14		31-Dec-13
	Unrealized gains on securities available-for-sale, net of tax	$	2,039	$	436
	Unrecognized pension plan benefit (expense), net of tax		610		610
	Accumulated other comprehensive income, net	$	2,649	$	1,046

FAIR_VALUE_OF_ASSETS_AND_LIABI1

FAIR VALUE OF ASSETS AND LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2014
Fair Value Disclosures [Abstract]	'
Assets measured at fair value	'
			Fair Value Measurements Using						Assets at
	(in thousands)		Level 1		Level 2		Level 3		fair value
	30-Jun-14
	Assets measured at fair value on a recurring basis
	U.S. Treasury notes	$	—	$	2,635	$	—	$	2,635
	U.S. Government agency notes		—		2,544		—		2,544
	Municipal bonds		—		38,808		—		38,808
	Mortgage-backed securities:
	U.S. Government agencies		—		31,079		—		31,079
	Collateralized mortgage obligations:
	U.S. Government agencies		—		3,104		—		3,104
	Non-agency		—		7,443		—		7,443
	SBA bonds		—		1,858		—		1,858
	Preferred stock		985		—		—		985
	Securities available-for-sale	$	985	$	87,471	$	—	$	88,456
	Assets measured at fair value on a non-recurring basis
	Collateral dependent impaired loans	$	—	$	—	$	10,250	$	10,250
	Other real estate owned		—		—		377		377
	31-Dec-13
	Assets measured at fair value on a recurring basis
	U.S. Treasury notes	$	—	$	2,657	$	—	$	2,657
	U.S. Government agency notes		—		2,590		—		2,590
	Municipal bonds		—		40,437		—		40,437
	Mortgage-backed securities:
	U.S. Government agencies		—		33,892		—		33,892
	Collateralized mortgage obligations:
	U.S. Government agencies		—		3,580		—		3,580
	Non-agency		—		8,308		—		8,308
	SBA bonds		—		2,230		—		2,230
	Preferred stock		797		—		—		797
	Securities available-for-sale	$	797	$	93,694	$	—	$	94,491
	Assets measured at fair value on a non-recurring basis
	Collateral dependent impaired loans	$	—	$	—	$	9,782	$	9,782
	Other real estate owned		—		—		377		377
Carrying value and estimated fair values of financial instruments	'
			Carrying		Estimated		Fair value measurements using
	(in thousands)		value		fair value		Level 1		Level 2		Level 3
	30-Jun-14
	Financial Assets
	Cash and due from banks	$	34,908	$	34,908	$	34,908	$	—	$	—
	Securities available-for-sale		88,456		88,456		985		87,471		—
	Federal Home Loan Bank stock		4,428		4,428		—		4,428		—
	Loans receivable, net		456,627		453,746		—		—		453,746
	Accrued interest receivable		1,733		1,733		—		—		1,733
	Financial Liabilities
	Demand (non-interest-bearing)	$	93,768	$	93,768	$	—	$	—	$	93,768
	Demand (interest-bearing)		83,631		83,631		—		—		83,631
	Money market		125,732		125,732		—		—		125,732
	Savings and other		117,890		117,890		—		—		117,890
	Certificates of deposit		86,340		86,992		—		—		86,992
	Deposits		507,361		508,013		—		—		508,013
	FHLBB advances		29,619		31,894		—		—		31,894
	Repurchase agreements		4,344		4,344		—		—		4,344
	Capital lease liability		425		425		425		—		—
	Accrued interest payable		136		136		—		—		136
	31-Dec-13
	Financial Assets
	Cash and due from banks	$	12,711	$	12,711	$	12,711	$	—	$	—
	Interest-bearing time deposits with other banks		738		738		—		—		738
	Securities available-for-sale		94,491		94,491		797		93,694		—
	Federal Home Loan Bank stock		5,340		5,340		—		5,340		—
	Loans held-for-sale		173		175		—		—		175
	Loans receivable, net		438,178		430,645		—		—		430,645
	Accrued interest receivable		1,760		1,760		—		—		1,760
	Financial Liabilities
	Demand (non-interest-bearing)	$	84,677	$	84,677	$	—	$	—	$	84,677
	Demand (interest-bearing)		81,932		81,932		—		—		81,932
	Money market		120,550		120,550		—		—		120,550
	Savings and other		107,171		107,171		—		—		107,171
	Certificates of deposit		83,039		83,520		—		—		83,520
	Deposits		477,369		477,850		—		—		477,850
	FHLBB advances		30,411		33,034		—		—		33,034
	Repurchase agreements		2,554		2,554		—		—		2,554
	Capital lease liability		425		425		425		—		—
	Accrued interest payable		140		140		—		—		140

SECURITIES_Composition_of_Secu

SECURITIES - Composition of Securities (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Amortized cost (1)	'	'
Available-for-sale	'	'
U.S. Treasury notes	$2,497	$2,497
U.S. Government Agency notes	2,503	2,507
Municipal bonds	38,249	41,775
Mortgage backed securities, U.S. Government Agencies	30,389	33,522
Collateralized mortgage obligations, U.S. Government Agencies	3,075	3,545
Collateralized mortgage obligations, Non-agency	6,905	7,923
SBA bonds	1,729	2,042
Preferred Stock	20	20
Total securities available-for-sale	85,367	93,831
Non-marketable securities	'	'
Federal Home Loan Bank of Boston stock	4,428	5,340
Gross unrealized gains	'	'
Available-for-sale	'	'
U.S. Treasury notes	138	160
U.S. Government Agency notes	41	83
Municipal bonds	1,004	782
Mortgage backed securities, U.S. Government Agencies	703	442
Collateralized mortgage obligations, U.S. Government Agencies	29	35
Collateralized mortgage obligations, Non-agency	557	401
SBA bonds	129	188
Preferred Stock	965	777
Total securities available-for-sale	3,566	2,868
Non-marketable securities	'	'
Federal Home Loan Bank of Boston stock	'	'
Gross unrealized losses	'	'
Available-for-sale	'	'
U.S. Treasury notes	'	'
U.S. Government Agency notes	'	'
Municipal bonds	-445	-2,120
Mortgage backed securities, U.S. Government Agencies	-13	-72
Collateralized mortgage obligations, U.S. Government Agencies	'	'
Collateralized mortgage obligations, Non-agency	-19	-16
SBA bonds	'	'
Preferred Stock	'	'
Total securities available-for-sale	-477	-2,208
Non-marketable securities	'	'
Federal Home Loan Bank of Boston stock	'	'
Fair value	'	'
Available-for-sale	'	'
U.S. Treasury notes	2,635	2,657
U.S. Government Agency notes	2,544	2,590
Municipal bonds	38,808	40,437
Mortgage backed securities, U.S. Government Agencies	31,079	33,892
Collateralized mortgage obligations, U.S. Government Agencies	3,104	3,580
Collateralized mortgage obligations, Non-agency	7,443	8,308
SBA bonds	1,858	2,230
Preferred Stock	985	797
Total securities available-for-sale	88,456	94,491
Non-marketable securities	'	'
Federal Home Loan Bank of Boston stock	$4,428	$5,340

SECURITIES_Aggreggate_fair_val

SECURITIES - Aggreggate fair value and gross unrealized loss of securities (Details) (USD $)	Jun. 30, 2014
In Thousands, unless otherwise specified
Less Than 12 Months, Fair value	'
Available-for-sale	'
Municipal bonds	$752
Mortgage-backed securities	486
Collateralized mortgage obligations, Non-agency	'
Total temporarily impaired securities	1,238
Other-than-temporarily impaired securities, Collateralized mortgage obligations, Non-agency	286
Total temporarily impaired and other-than-temporarily impaired securities	1,524
Less Than 12 Months, Unrealized losses	'
Available-for-sale	'
Municipal bonds	2
Mortgage-backed securities	2
Collateralized mortgage obligations, Non-agency	'
Total temporarily impaired securities	4
Other-than-temporarily impaired securities, Collateralized mortgage obligations, Non-agency	15
Total temporarily impaired and other-than-temporarily impaired securities	19
12 Months or Longer, Fair value	'
Available-for-sale	'
Municipal bonds	6,070
Mortgage-backed securities	2,047
Collateralized mortgage obligations, Non-agency	178
Total temporarily impaired securities	8,295
Other-than-temporarily impaired securities, Collateralized mortgage obligations, Non-agency	'
Total temporarily impaired and other-than-temporarily impaired securities	8,295
12 Months or Longer, Unrealized losses	'
Available-for-sale	'
Municipal bonds	443
Mortgage-backed securities	11
Collateralized mortgage obligations, Non-agency	4
Total temporarily impaired securities	458
Other-than-temporarily impaired securities, Collateralized mortgage obligations, Non-agency	'
Total temporarily impaired and other-than-temporarily impaired securities	458
Total, Fair value	'
Available-for-sale	'
Municipal bonds	6,822
Mortgage-backed securities	2,533
Collateralized mortgage obligations, Non-agency	178
Total temporarily impaired securities	9,533
Other-than-temporarily impaired securities, Collateralized mortgage obligations, Non-agency	286
Total temporarily impaired and other-than-temporarily impaired securities	9,819
Total, Unrealized losses	'
Available-for-sale	'
Municipal bonds	445
Mortgage-backed securities	13
Collateralized mortgage obligations, Non-agency	4
Total temporarily impaired securities	462
Other-than-temporarily impaired securities, Collateralized mortgage obligations, Non-agency	15
Total temporarily impaired and other-than-temporarily impaired securities	$477

SECURITIES_Activity_related_to

SECURITIES - Activity related to credit losses recognized into earnings (Details) (Activity related to credit losses recognized into earnings, USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Activity related to credit losses recognized into earnings	'	'
Balance, beginning of period	$1,128	$1,128
Credit component on debt securities in which OTTI was not previously recognized	'	'
Balance, end of period	$1,128	$1,128

SECURITIES_Details_Narrative

SECURITIES (Details Narrative) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2009
Investments, Debt and Equity Securities [Abstract]	'
Recognized losses for deterioration in credit quality	$1,128

LOANS_Composition_of_loans_rec

LOANS - Composition of loans receivable and loans held-for-sale (Details) (Composition of loans receivable and loans held-for-sale, USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Composition of loans receivable and loans held-for-sale	'	'
Residential 1-4 family	$239,258	$231,113
Residential 5+ multifamily	4,866	4,848
Construction of residential 1-4 family	2,272	1,876
Home equity credit	34,438	34,139
Residential real estate	280,834	271,976
Commercial	95,523	91,853
Construction of commercial	14,352	10,948
Commercial real estate	109,875	102,801
Farm land	3,332	3,402
Vacant land	8,891	9,067
Real estate secured	402,932	387,246
Commercial and industrial	49,368	46,292
Municipal	4,421	4,252
Consumer	3,765	3,889
Loans receivable, gross	460,486	441,679
Deferred loan origination fees and costs, net	1,243	1,182
Allowance for loan losses	-5,102	-4,683
Loans receivable, net	456,627	438,178
Loans held-for-sale	'	'
Residential 1-4 family	'	$173

LOANS_Composition_of_loans_rec1

LOANS - Composition of loans receivable by risk rating grade (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Pass	'	'
Residential 1-4 family	$221,887	$212,683
Residential 5+ multifamily	2,710	2,674
Construction of residential 1-4 family	2,272	1,876
Home equity credit	31,677	31,444
Residential real estate	258,546	248,677
Commercial	73,809	67,554
Construction of commercial	13,186	10,257
Commercial real estate	86,995	77,811
Farm land	828	847
Vacant land	5,479	5,640
Real estate secured	351,848	332,975
Commercial and industrial	41,283	37,860
Municipal	4,421	4,252
Consumer	3,647	3,739
Loans receivable, gross	401,199	378,826
Special mention	'	'
Residential 1-4 family	11,320	12,338
Residential 5+ multifamily	1,086	1,199
Construction of residential 1-4 family	'	'
Home equity credit	1,388	1,355
Residential real estate	13,794	14,892
Commercial	13,198	16,044
Construction of commercial	583	102
Commercial real estate	13,781	16,146
Farm land	1,387	1,421
Vacant land	254	288
Real estate secured	29,216	32,747
Commercial and industrial	7,172	7,452
Municipal	'	'
Consumer	88	113
Loans receivable, gross	36,476	40,312
Substandard	'	'
Residential 1-4 family	5,957	5,997
Residential 5+ multifamily	1,070	975
Construction of residential 1-4 family	'	'
Home equity credit	1,373	1,340
Residential real estate	8,400	8,312
Commercial	8,516	8,255
Construction of commercial	583	589
Commercial real estate	9,099	8,844
Farm land	1,117	1,134
Vacant land	3,158	3,139
Real estate secured	21,774	21,429
Commercial and industrial	913	980
Municipal	'	'
Consumer	30	37
Loans receivable, gross	22,717	22,446
Doubtful	'	'
Residential 1-4 family	94	95
Residential 5+ multifamily	'	'
Construction of residential 1-4 family	'	'
Home equity credit	'	'
Residential real estate	94	95
Commercial	'	'
Construction of commercial	'	'
Commercial real estate	'	'
Farm land	'	'
Vacant land	'	'
Real estate secured	94	95
Commercial and industrial	'	'
Municipal	'	'
Consumer	'	'
Loans receivable, gross	94	95
Loss	'	'
Residential 1-4 family	'	'
Residential 5+ multifamily	'	'
Construction of residential 1-4 family	'	'
Home equity credit	'	'
Residential real estate	'	'
Commercial	'	'
Construction of commercial	'	'
Commercial real estate	'	'
Farm land	'	'
Vacant land	'	'
Real estate secured	'	'
Commercial and industrial	'	'
Municipal	'	'
Consumer	'	'
Loans receivable, gross	'	'
Total	'	'
Residential 1-4 family	239,258	231,113
Residential 5+ multifamily	4,866	4,848
Construction of residential 1-4 family	2,272	1,876
Home equity credit	34,438	34,139
Residential real estate	280,834	271,976
Commercial	95,523	91,853
Construction of commercial	14,352	10,948
Commercial real estate	109,875	102,801
Farm land	3,332	3,402
Vacant land	8,891	9,067
Real estate secured	402,932	387,246
Commercial and industrial	49,368	46,292
Municipal	4,421	4,252
Consumer	3,765	3,889
Loans receivable, gross	$460,486	$441,679

LOANS_Composition_of_loans_rec2

LOANS - Composition of loans receivable by delinquency status (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current	'	'
Residential 1-4 family	$232,521	$222,356
Residential 5+ multifamily	4,771	4,749
Construction of residential 1-4 family	2,272	1,876
Home equity credit	33,100	33,391
Residential real estate	272,664	262,372
Commercial	92,816	89,434
Construction of commercial	14,014	9,784
Commercial real estate	106,830	99,218
Farm land	2,197	2,995
Vacant land	5,920	6,058
Real estate secured	387,611	370,643
Commercial and industrial	48,197	45,897
Municipal	4,421	4,252
Consumer	3,663	3,746
Loans receivable, gross	443,892	424,538
Past due 1-29 days	'	'
Residential 1-4 family	4,317	3,853
Residential 5+ multifamily	'	'
Construction of residential 1-4 family	'	'
Home equity credit	273	129
Residential real estate	4,590	3,982
Commercial	1,413	566
Construction of commercial	205	1,025
Commercial real estate	1,618	1,591
Farm land	733	23
Vacant land	76	139
Real estate secured	7,017	5,735
Commercial and industrial	1,044	262
Municipal	'	'
Consumer	94	113
Loans receivable, gross	8,155	6,110
Past due 30-59 days	'	'
Residential 1-4 family	287	1,795
Residential 5+ multifamily	'	'
Construction of residential 1-4 family	'	'
Home equity credit	761	361
Residential real estate	1,048	2,156
Commercial	53	371
Construction of commercial	'	'
Commercial real estate	53	371
Farm land	18	'
Vacant land	'	'
Real estate secured	1,119	2,527
Commercial and industrial	122	112
Municipal	'	'
Consumer	6	29
Loans receivable, gross	1,247	2,668
Past due 60-89 days	'	'
Residential 1-4 family	1,034	2,622
Residential 5+ multifamily	'	99
Construction of residential 1-4 family	'	'
Home equity credit	162	125
Residential real estate	1,196	2,846
Commercial	'	108
Construction of commercial	'	139
Commercial real estate	'	247
Farm land	'	'
Vacant land	26	'
Real estate secured	1,222	3,093
Commercial and industrial	5	'
Municipal	'	'
Consumer	2	1
Loans receivable, gross	1,229	3,094
Past due 90-179 days	'	'
Residential 1-4 family	868	353
Residential 5+ multifamily	95	'
Construction of residential 1-4 family	'	'
Home equity credit	44	'
Residential real estate	1,007	353
Commercial	'	235
Construction of commercial	133	'
Commercial real estate	133	235
Farm land	'	'
Vacant land	'	'
Real estate secured	1,140	588
Commercial and industrial	'	'
Municipal	'	'
Consumer	'	'
Loans receivable, gross	1,140	588
Past due 180 days and over	'	'
Residential 1-4 family	230	134
Residential 5+ multifamily	'	'
Construction of residential 1-4 family	'	'
Home equity credit	99	133
Residential real estate	329	267
Commercial	1,241	1,139
Construction of commercial	'	'
Commercial real estate	1,241	1,139
Farm land	384	384
Vacant land	2,869	2,870
Real estate secured	4,823	4,660
Commercial and industrial	'	21
Municipal	'	'
Consumer	'	'
Loans receivable, gross	4,823	4,681
Past due 30 days and over	'	'
Residential 1-4 family	2,419	4,904
Residential 5+ multifamily	95	99
Construction of residential 1-4 family	'	'
Home equity credit	1,066	619
Residential real estate	3,580	5,622
Commercial	1,294	1,853
Construction of commercial	133	139
Commercial real estate	1,427	1,992
Farm land	402	384
Vacant land	2,895	2,870
Real estate secured	8,304	10,868
Commercial and industrial	127	133
Municipal	'	'
Consumer	8	30
Loans receivable, gross	8,439	11,031
Accruing 90 days and over	'	'
Residential 1-4 family	'	'
Residential 5+ multifamily	'	'
Construction of residential 1-4 family	'	'
Home equity credit	'	'
Residential real estate	'	'
Commercial	'	'
Construction of commercial	'	'
Commercial real estate	'	'
Farm land	'	'
Vacant land	26	'
Real estate secured	26	'
Commercial and industrial	'	'
Municipal	'	'
Consumer	'	'
Loans receivable, gross	26	'
Non-accrual	'	'
Residential 1-4 family	2,495	1,525
Residential 5+ multifamily	'	'
Construction of residential 1-4 family	'	'
Home equity credit	485	402
Residential real estate	2,980	1,927
Commercial	1,892	1,857
Construction of commercial	133	'
Commercial real estate	2,025	1,857
Farm land	384	384
Vacant land	2,869	2,870
Real estate secured	8,258	7,038
Commercial and industrial	99	134
Municipal	'	'
Consumer	22	'
Loans receivable, gross	$8,379	$7,172

LOANS_Troubled_debt_restructur

LOANS - Troubled debt restructurings (Details) (USD $)	Jun. 30, 2014
In Thousands, unless otherwise specified	Integer
Residential real estate	'
Quantity of troubled debt restructurings	'
Pre-modification balance	'
Post-modification balance	'
Commercial real estate	'
Quantity of troubled debt restructurings	1
Pre-modification balance	197
Post-modification balance	197
Home equity credit	'
Quantity of troubled debt restructurings	1
Pre-modification balance	24
Post-modification balance	24
Total Troubled debt restructurings	'
Quantity of troubled debt restructurings	2
Pre-modification balance	221
Post-modification balance	221
Interest only and term extension	'
Quantity of troubled debt restructurings	'
Pre-modification balance	'
Post-modification balance	'
Debt consolidation and term extension	'
Quantity of troubled debt restructurings	1
Pre-modification balance	197
Post-modification balance	197
Interest only	'
Quantity of troubled debt restructurings	1
Pre-modification balance	24
Post-modification balance	24
Six months ended - Residential real estate	'
Quantity of troubled debt restructurings	1
Pre-modification balance	30
Post-modification balance	30
Six months ended - Commercial real estate	'
Quantity of troubled debt restructurings	2
Pre-modification balance	447
Post-modification balance	447
Six months ended - Home equity credit	'
Quantity of troubled debt restructurings	2
Pre-modification balance	72
Post-modification balance	72
Six months ended - Total Troubled debt restructurings	'
Quantity of troubled debt restructurings	5
Pre-modification balance	549
Post-modification balance	549
Six months ended - Interest only and term extension	'
Quantity of troubled debt restructurings	1
Pre-modification balance	48
Post-modification balance	48
Six months ended - Debt consolidation and term extension	'
Quantity of troubled debt restructurings	2
Pre-modification balance	447
Post-modification balance	447
Six months ended - Interest only	'
Quantity of troubled debt restructurings	2
Pre-modification balance	54
Post-modification balance	$54

LOANS_Changes_in_allowance_for

LOANS - Changes in allowance for loan losses (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Totals	$5,102	$4,683
Three months ended - Beginning balance	'	'
Residential	1,930	'
Commercial	1,491	'
Land	226	'
Real estate	3,647	'
Commercial and industrial	577	'
Municipal	40	'
Consumer	56	'
Unallocated	574	'
Totals	4,894	'
Three months ended - Provision (benefit)	'	'
Residential	75	'
Commercial	132	'
Land	48	'
Real estate	255	'
Commercial and industrial	-6	'
Municipal	4	'
Consumer	-10	'
Unallocated	71	'
Totals	314	'
Three months ended - Charge-offs	'	'
Residential	-31	'
Commercial	-1	'
Land	-90	'
Real estate	-122	'
Commercial and industrial	'	'
Municipal	'	'
Consumer	-7	'
Totals	-129	'
Three months ended - Recoveries	'	'
Residential	'	'
Commercial	'	'
Land	'	'
Real estate	'	'
Commercial and industrial	13	'
Municipal	'	'
Consumer	10	'
Unallocated	'	'
Totals	23	'
Three months ended - Ending balance	'	'
Residential	1,974	'
Commercial	1,622	'
Land	184	'
Real estate	3,780	'
Commercial and industrial	584	'
Municipal	44	'
Consumer	49	'
Unallocated	645	'
Totals	5,102	'
Six months ended - Beginning balance	'	'
Residential	1,938	'
Commercial	1,385	'
Land	226	'
Real estate	3,549	'
Commercial and industrial	561	'
Municipal	43	'
Consumer	105	'
Unallocated	425	'
Totals	4,683	'
Six months ended - Provision (benefit)	'	'
Residential	137	'
Commercial	289	'
Land	49	'
Real estate	475	'
Commercial and industrial	11	'
Municipal	1	'
Consumer	-56	'
Unallocated	220	'
Totals	651	'
Six months ended - Charge-offs	'	'
Residential	-103	'
Commercial	-52	'
Land	-91	'
Real estate	-246	'
Commercial and industrial	-1	'
Municipal	'	'
Consumer	-18	'
Totals	-265	'
Six months ended - Recoveries	'	'
Residential	2	'
Commercial	'	'
Land	'	'
Real estate	2	'
Commercial and industrial	13	'
Municipal	'	'
Consumer	18	'
Totals	33	'
Six months ended - Ending balance	'	'
Residential	1,974	'
Commercial	1,622	'
Land	184	'
Real estate	3,780	'
Commercial and industrial	584	'
Municipal	44	'
Consumer	49	'
Unallocated	645	'
Totals	$5,102	'

LOANS_Composition_of_loans_rec3

LOANS - Composition of loans receivable and allowance for loan losses (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Collectively evaluated Loans	'	'
Residential 1-4 family	$233,203	$225,419
Residential 5+ multifamily	3,828	3,894
Construction of residential 1-4 family	2,272	1,876
Home equity credit	33,905	33,689
Residential real estate	273,208	264,878
Commercial	90,727	87,059
Construction of commercial	14,219	10,948
Commercial real estate	104,946	98,007
Farm land	2,984	3,018
Vacant land	5,801	5,972
Real estate secured	386,903	371,875
Commercial and industrial	48,725	45,584
Municipal	4,421	4,252
Consumer	3,686	3,710
Unallocated allowance	'	'
Totals	443,735	425,421
Collectively evaluated Allowance	'	'
Residential 1-4 family	922	897
Residential 5+ multifamily	18	20
Construction of residential 1-4 family	12	11
Home equity credit	360	363
Residential real estate	1,312	1,291
Commercial	1,018	977
Construction of commercial	155	126
Commercial real estate	1,173	1,103
Farm land	61	61
Vacant land	63	64
Real estate secured	2,609	2,519
Commercial and industrial	552	519
Municipal	44	43
Consumer	35	36
Unallocated allowance	645	'
Totals	3,885	3,117
Individually evaluated Loans	'	'
Residential 1-4 family	6,055	5,694
Residential 5+ multifamily	1,038	954
Construction of residential 1-4 family	'	'
Home equity credit	533	450
Residential real estate	7,626	7,098
Commercial	4,796	4,794
Construction of commercial	133	'
Commercial real estate	4,929	4,794
Farm land	384	384
Vacant land	3,090	3,095
Real estate secured	16,029	15,371
Commercial and industrial	643	708
Municipal	'	'
Consumer	79	179
Unallocated allowance	'	'
Totals	16,751	16,258
Individually evaluated Allowance	'	'
Residential 1-4 family	598	617
Residential 5+ multifamily	'	'
Construction of residential 1-4 family	'	'
Home equity credit	64	30
Residential real estate	662	647
Commercial	449	282
Construction of commercial	'	'
Commercial real estate	449	282
Farm land	'	'
Vacant land	60	101
Real estate secured	1,171	1,030
Commercial and industrial	32	42
Municipal	'	'
Consumer	14	69
Unallocated allowance	'	'
Totals	1,217	1,141
Total portfolio Loans	'	'
Residential 1-4 family	239,258	231,113
Residential 5+ multifamily	4,866	4,848
Construction of residential 1-4 family	2,272	1,876
Home equity credit	34,438	34,139
Residential real estate	280,834	271,976
Commercial	95,523	91,853
Construction of commercial	14,352	10,948
Commercial real estate	109,875	102,801
Farm land	3,332	3,402
Vacant land	8,891	9,067
Real estate secured	402,932	387,246
Commercial and industrial	49,368	46,292
Municipal	4,421	4,252
Consumer	3,765	3,889
Unallocated allowance	'	'
Totals	460,486	441,679
Total portfolio Allowance	'	'
Residential 1-4 family	1,520	1,514
Residential 5+ multifamily	18	20
Construction of residential 1-4 family	12	11
Home equity credit	424	393
Residential real estate	1,974	1,938
Commercial	1,467	1,259
Construction of commercial	155	126
Commercial real estate	1,622	1,385
Farm land	61	61
Vacant land	123	165
Real estate secured	3,780	3,549
Commercial and industrial	584	561
Municipal	44	43
Consumer	49	105
Unallocated allowance	645	425
Totals	$5,102	$4,683

LOANS_Credit_quality_segments_

LOANS - Credit quality segments of loans receivable and allowance for loan losses (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Collectively evaluated Loans	'	'
Performing loans	$435,405	$416,734
Potential problem loans	8,330	8,687
Impaired loans	'	'
Unallocated allowance	'	'
Totals	443,735	425,421
Collectively evaluated Allowance	'	'
Performing loans	2,963	2,835
Potential problem loans	277	252
Impaired loans	'	'
Unallocated allowance	645	425
Totals	3,885	3,542
Individually evaluated Loans	'	'
Performing loans	57	157
Potential problem loans	14	429
Impaired loans	16,680	15,672
Unallocated allowance	'	'
Totals	16,751	16,258
Individually evaluated Allowance	'	'
Performing loans	14	69
Potential problem loans	'	19
Impaired loans	1,203	1,053
Unallocated allowance	'	'
Totals	1,217	1,141
Total portfolio Loans	'	'
Performing loans	435,462	416,891
Potential problem loans	8,344	9,116
Impaired loans	16,680	15,672
Unallocated allowance	'	'
Totals	460,486	441,679
Total portfolio Allowance	'	'
Performing loans	2,977	2,904
Potential problem loans	277	301
Impaired loans	1,203	1,053
Unallocated allowance	645	425
Totals	$5,102	$4,683

LOANS_Certain_data_with_respec

LOANS - Certain data with respect to loans individually evaluated for impairment (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Impaired loans with specific allowance - Loan balance - Book	'	'
Residential	$4,066	$4,409
Home equity credit	179	72
Residential real estate	4,245	4,481
Commercial	3,652	2,777
Commercial construction	'	'
Farm land	'	'
Vacant land	3,090	3,095
Real estate secured	10,987	10,353
Commercial and industrial	102	119
Consumer	'	'
Totals	11,089	10,472
Impaired loans with specific allowance - Loan balance - Note	'	'
Residential	4,143	4,516
Home equity credit	184	72
Residential real estate	4,327	4,588
Commercial	3,834	2,835
Commercial construction	'	'
Farm land	'	'
Vacant land	3,975	3,889
Real estate secured	12,136	11,312
Commercial and industrial	140	154
Consumer	'	'
Totals	12,276	11,466
Impaired loans with specific allowance - Loan balance - Average	'	'
Residential	4,335	3,995
Home equity credit	80	101
Residential real estate	4,415	4,096
Commercial	3,060	2,349
Commercial construction	'	3
Farm land	'	'
Vacant land	3,093	1,853
Real estate secured	10,568	8,301
Commercial and industrial	111	233
Consumer	'	'
Totals	10,679	8,534
Impaired loans with specific allowance - Specific allowance	'	'
Residential	598	598
Home equity credit	64	30
Residential real estate	662	628
Commercial	449	282
Commercial construction	'	'
Farm land	'	'
Vacant land	60	101
Real estate secured	1,171	1,011
Commercial and industrial	32	42
Consumer	'	'
Totals	1,203	1,053
Impaired loans with specific allowance - Income recognized	'	'
Residential	58	99
Home equity credit	'	2
Residential real estate	58	101
Commercial	62	127
Commercial construction	'	'
Farm land	'	'
Vacant land	7	'
Real estate secured	127	228
Commercial and industrial	'	1
Consumer	'	'
Totals	127	229
Impaired loans with no specific allowance - Loan balance - Book	'	'
Residential	3,027	2,073
Home equity credit	354	378
Residential real estate	3,381	2,451
Commercial	1,144	1,771
Commercial construction	133	'
Farm land	384	384
Vacant land	'	'
Real estate secured	5,042	4,606
Commercial and industrial	527	573
Consumer	22	22
Totals	5,591	5,201
Impaired loans with no specific allowance - Loan balance - Note	'	'
Residential	3,140	2,522
Home equity credit	365	428
Residential real estate	3,505	2,950
Commercial	1,335	2,299
Commercial construction	136	20
Farm land	384	384
Vacant land	'	100
Real estate secured	5,360	5,753
Commercial and industrial	529	975
Consumer	22	22
Totals	5,911	6,750
Impaired loans with no specific allowance - Loan balance - Average	'	'
Residential	2,817	2,285
Home equity credit	448	251
Residential real estate	3,265	2,536
Commercial	1,626	2,411
Commercial construction	116	8
Farm land	384	118
Vacant land	'	1,430
Real estate secured	5,391	6,503
Commercial and industrial	542	595
Consumer	22	'
Totals	5,955	7,098
Impaired loans with no specific allowance - Income recognized	'	'
Residential	45	54
Home equity credit	2	4
Residential real estate	47	58
Commercial	25	47
Commercial construction	4	'
Farm land	'	'
Vacant land	'	'
Real estate secured	76	105
Commercial and industrial	15	36
Consumer	'	'
Totals	$91	$141

MORTGAGE_SERVICING_RIGHTS_Bala

MORTGAGE SERVICING RIGHTS - Balance of loans serviced for others and fair value of mortgage servicing rights (Details) (Balance of loans serviced for others and fair value of mortgage servicing rights, USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Balance of loans serviced for others and fair value of mortgage servicing rights	'	'
Residential mortgage loans serviced for others	$143,244	$149,388
Fair value of mortgage servicing rights	$1,638	$1,661

MORTGAGE_SERVICING_RIGHTS_Chan

MORTGAGE SERVICING RIGHTS - Changes in mortgage servicing rights (Details) (Changes in mortgage servicing rights, USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Changes in mortgage servicing rights	'	'	'	'
Mortgage Servicing Rights	'	'	'	'
Balance, beginning of period	$906	$1,124	$980	$1,076
Originated	16	78	22	230
Amortization (1)	-85	-93	-165	-197
Balance, end of period	837	1,109	837	1,109
Valuation Allowance	'	'	'	'
Balance, beginning of period	-3	-5	-15	-38
Decrease in impairment reserve (1)	2	1	14	34
Balance, end of period	-1	-4	-1	-4
Loan servicing rights, net	$836	$1,105	$836	$1,105

PLEDGED_ASSETS_Securities_and_

PLEDGED ASSETS - Securities and loans pledged (Details) (Securities and loans pledged, USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Securities and loans pledged	'	'
Securities available-for-sale (at fair value)	$57,237	$57,623
Loans receivable	134,828	130,574
Total pledged assets	$192,065	$188,197

PLEDGED_ASSETS_Details_Narrati

PLEDGED ASSETS (Details Narrative) (USD $)	Jun. 30, 2014
In Thousands, unless otherwise specified
Guarantees [Abstract]	'
Securities pledged to secure public deposits	$47,300
Securities pledged to secure repurchase agreements	9,800
Securities pledged to secure FHLBB advances	$100

EARNINGS_PER_SHARE_Computation

EARNINGS PER SHARE - Computation of earnings per share (Details) (Calculation of earnings per share, USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Calculation of earnings per share	'	'	'	'
Net income	$966	$1,144	$1,517	$2,084
Less: Preferred stock dividends declared	-40	-41	-86	-81
Net income available to common shareholders	926	1,103	1,431	2,003
Less: Undistributed earnings allocated to participating securities	-10	-11	-17	-18
Net income allocated to common stock	916	1,092	1,414	1,985
Common shares issued	1,713	1,710	1,712	1,705
Less: Unvested restricted stock awards	-22	-19	-21	-15
Common shares outstanding used to calculate basic earnings per common share	1,691	1,691	1,691	1,690
Add: Dilutive effect of unvested restricted stock awards	'	'	'	'
Common shares outstanding used to calculate diluted earnings per common share	$1,691	$1,691	$1,691	$1,690
Earnings per common share (basic and diluted)	$0.54	$0.65	$0.83	$1.17

SHAREHOLDERS_EQUITY_Actual_reg

SHAREHOLDERS' EQUITY - Actual regulatory capital position and minimum capital requirements (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Dec. 31, 2013	Jun. 30, 2013
In Thousands, unless otherwise specified	Salisbury	Salisbury	Bank	Bank
Total Capital (to risk-weighted assets)	'	'	'	'
Actual - Amount	$67,143	$66,404	$56,425	$56,810
Actual - Ratio	16.11%	16.46%	13.87%	13.53%
For Capital Adequacy - Amount	33,341	32,280	32,539	33,591
For Capital Adequacy - Ratio	8.00%	8.00%	8.00%	8.00%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	'	'	40,674	41,989
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	'	'	10.00%	10.00%
Tier 1 Capital (to risk-weighted assets)	'	'	'	'
Actual - Amount	61,576	61,340	51,361	51,242
Actual - Ratio	14.77%	15.20%	12.63%	12.20%
For Capital Adequacy - Amount	16,671	16,140	16,270	16,796
For Capital Adequacy - Ratio	4.00%	4.00%	4.00%	4.00%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	'	'	24,405	25,194
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	'	'	6.00%	6.00%
Tier 1 Capital (to average assets)	'	'	'	'
Actual - Amount	61,576	61,340	51,361	51,242
Actual - Ratio	10.50%	10.65%	8.96%	8.74%
For Capital Adequacy - Amount	23,459	22,035	22,938	23,458
For Capital Adequacy - Ratio	4.00%	4.00%	4.00%	4.00%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	'	'	$28,673	$29,323
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	'	'	5.00%	5.00%

SHAREHOLDERS_EQUITY_Details_Na

SHAREHOLDERS' EQUITY (Details Narrative) (Shareholders' Equity Details, USD $)	6 Months Ended	15 Months Ended	30 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2017	Jun. 30, 2016	Aug. 31, 2011
Shareholders' Equity Details	'	'	'	'
Series B Preferred Stock issued to Treasury under SBLF program	'	'	'	$16,000
Dividend rate on Series B Preferred Stock	1.00%	9.00%	1.00%	'

PENSIONS_AND_OTHER_BENEFITS_Co

PENSIONS AND OTHER BENEFITS - Components of net periodic cost (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Compensation and Retirement Disclosure [Abstract]	'	'	'	'
Service cost	'	'	'	'
Interest cost on benefit obligation	71	66	138	132
Expected return on plan assets	-73	-67	-148	-135
Amortization of net loss	3	1	'	3
Settlements and curtailments	'	'	'	'
Net periodic benefit cost	$1	'	($10)	'

PENSIONS_AND_OTHER_BENEFITS_De

PENSIONS AND OTHER BENEFITS (Details Narrative) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Jan. 03, 2014	Feb. 08, 2013
Compensation and Retirement Disclosure [Abstract]	'	'	'	'	'	'	'
401(k) Plan contribution expense	$172,000	$173,000	$336,000	$331,000	'	'	'
Other post-retirement benefit obligation expense for endorsement split-dollar life insurance arrangements	13,000	12,000	13,000	12,000	'	'	'
Employee Stock Ownership Plan (ESOP)	'	'	'	'	'	'	'
ESOP expense	47,000	40,000	94,000	80,000	'	'	'
Other Retirement Plans	'	'	'	'	'	'	'
Discretionary contribution to Executives' account	'	'	'	'	$59,590	'	'
Grants of Restricted Stock and Options	'	'	'	'	'	'	'
Shares of restricted stock granted pursuant to 2011 Long Term Incentive Plan	'	'	'	'	'	3,000	19,600
Portion of shares granted to one Named Executive Officer	'	'	'	'	'	2,000	5,000

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE INCOME - Components of accumulated other comprehensive income (Details) (Statements of Comprehensive Income (Loss), USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Statements of Comprehensive Income (Loss)	'	'
Unrealized gains on securities available-for-sale, net of tax	$2,039	$436
Unrecognized pension plan benefit (expense), net of tax	610	610
Accumulated other comprehensive income, net	$2,649	$1,046

FAIR_VALUE_OF_ASSETS_AND_LIABI2

FAIR VALUE OF ASSETS AND LIABILITIES - Assets measured at fair value (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value Measurements Using - Level 1	'	'
Assets measured at fair value on a recurring basis	'	'
U.S. Treasury notes	'	'
U.S. Government agency notes	'	'
Municipal bonds	'	'
Mortgage backed securities: U.S. Government Agencies	'	'
Collateralized mortgage obligations: U.S. Government Agencies	'	'
Collateralized mortgage obligations: Non-agency	'	'
SBA bonds	'	'
Preferred Stock	985	797
Securities available-for-sale	985	797
Assets measured at fair value on a non-recurring basis	'	'
Collateral dependent impaired loans	'	'
Other real estate owned	'	'
Fair Value Measurements Using - Level 2	'	'
Assets measured at fair value on a recurring basis	'	'
U.S. Treasury notes	2,635	2,657
U.S. Government agency notes	2,544	2,590
Municipal bonds	38,808	40,437
Mortgage backed securities: U.S. Government Agencies	31,079	33,892
Collateralized mortgage obligations: U.S. Government Agencies	3,104	3,580
Collateralized mortgage obligations: Non-agency	7,443	8,308
SBA bonds	1,858	2,230
Preferred Stock	'	'
Securities available-for-sale	87,471	93,694
Assets measured at fair value on a non-recurring basis	'	'
Collateral dependent impaired loans	'	'
Other real estate owned	'	'
Fair Value Measurements Using - Level 3	'	'
Assets measured at fair value on a recurring basis	'	'
U.S. Treasury notes	'	'
U.S. Government agency notes	'	'
Municipal bonds	'	'
Mortgage backed securities: U.S. Government Agencies	'	'
Collateralized mortgage obligations: U.S. Government Agencies	'	'
Collateralized mortgage obligations: Non-agency	'	'
SBA bonds	'	'
Preferred Stock	'	'
Securities available-for-sale	'	'
Assets measured at fair value on a non-recurring basis	'	'
Collateral dependent impaired loans	10,250	9,782
Other real estate owned	377	377
Assets at fair value	'	'
Assets measured at fair value on a recurring basis	'	'
U.S. Treasury notes	2,635	2,657
U.S. Government agency notes	2,544	2,590
Municipal bonds	38,808	40,437
Mortgage backed securities: U.S. Government Agencies	31,079	33,892
Collateralized mortgage obligations: U.S. Government Agencies	3,104	3,580
Collateralized mortgage obligations: Non-agency	7,443	8,308
SBA bonds	1,858	2,230
Preferred Stock	985	797
Securities available-for-sale	88,456	94,491
Assets measured at fair value on a non-recurring basis	'	'
Collateral dependent impaired loans	10,250	9,782
Other real estate owned	$377	$377

FAIR_VALUE_OF_ASSETS_AND_LIABI3

FAIR VALUE OF ASSETS AND LIABILITIES - Carrying value and estimated fair values of financial instruments (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Carrying value	'	'
Financial Assets	'	'
Cash and due from banks	$34,908	$12,711
Interest-bearing time deposits with other banks	'	738
Securities available-for-sale	88,456	94,491
Federal Home Loan Bank stock	4,428	5,340
Loans held-for-sale	'	173
Loans receivable, net	456,627	438,178
Accrued interest receivable	1,733	1,760
Financial Liabilities	'	'
Demand (non-interest-bearing)	93,768	84,677
Demand (interest-bearing)	83,631	81,932
Money market	125,732	120,550
Savings and other	117,890	107,171
Certificates of deposit	86,340	83,039
Deposits	507,361	477,369
FHLBB advances	29,619	30,411
Repurchase agreements	4,344	2,554
Capital lease liability	425	425
Accrued interest payable	136	140
Estimated fair value	'	'
Financial Assets	'	'
Cash and due from banks	34,908	12,711
Interest-bearing time deposits with other banks	'	738
Securities available-for-sale	88,456	94,491
Federal Home Loan Bank stock	4,428	5,340
Loans held-for-sale	'	175
Loans receivable, net	453,746	430,645
Accrued interest receivable	1,733	1,760
Financial Liabilities	'	'
Demand (non-interest-bearing)	93,768	84,677
Demand (interest-bearing)	83,631	81,932
Money market	125,732	120,550
Savings and other	117,890	107,171
Certificates of deposit	86,992	83,520
Deposits	508,013	477,850
FHLBB advances	31,894	33,034
Repurchase agreements	4,344	2,554
Capital lease liability	425	425
Accrued interest payable	136	140
Fair Value Measurements Using - Level 1	'	'
Financial Assets	'	'
Cash and due from banks	34,908	12,711
Interest-bearing time deposits with other banks	'	'
Securities available-for-sale	985	797
Federal Home Loan Bank stock	'	'
Loans held-for-sale	'	'
Loans receivable, net	'	'
Accrued interest receivable	'	'
Financial Liabilities	'	'
Demand (non-interest-bearing)	'	'
Demand (interest-bearing)	'	'
Money market	'	'
Savings and other	'	'
Certificates of deposit	'	'
Deposits	'	'
FHLBB advances	'	'
Repurchase agreements	'	'
Capital lease liability	425	425
Accrued interest payable	'	'
Fair Value Measurements Using - Level 2	'	'
Financial Assets	'	'
Cash and due from banks	'	'
Interest-bearing time deposits with other banks	'	'
Securities available-for-sale	87,471	93,694
Federal Home Loan Bank stock	4,428	5,340
Loans held-for-sale	'	'
Loans receivable, net	'	'
Accrued interest receivable	'	'
Financial Liabilities	'	'
Demand (non-interest-bearing)	'	'
Demand (interest-bearing)	'	'
Money market	'	'
Savings and other	'	'
Certificates of deposit	'	'
Deposits	'	'
FHLBB advances	'	'
Repurchase agreements	'	'
Capital lease liability	'	'
Accrued interest payable	'	'
Fair Value Measurements Using - Level 3	'	'
Financial Assets	'	'
Cash and due from banks	'	'
Interest-bearing time deposits with other banks	'	738
Securities available-for-sale	'	'
Federal Home Loan Bank stock	'	'
Loans held-for-sale	'	175
Loans receivable, net	453,746	430,645
Accrued interest receivable	1,733	1,760
Financial Liabilities	'	'
Demand (non-interest-bearing)	93,768	84,677
Demand (interest-bearing)	83,631	81,932
Money market	125,732	120,550
Savings and other	117,890	107,171
Certificates of deposit	86,992	83,520
Deposits	508,013	477,850
FHLBB advances	31,894	33,034
Repurchase agreements	4,344	2,554
Capital lease liability	'	'
Accrued interest payable	$136	$140