Salisbury Bancorp (SAL) 10-K 30 Mar 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Mar. 01, 2015	Jun. 30, 2014
Document And Entity Information
Entity Registrant Name	SALISBURY BANCORP INC
Entity Central Index Key	1060219
Document Type	10-K
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	No
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$51,400
Entity Common Stock, Shares Outstanding		2,727,516
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2014

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Shareholders' Equity
Total Shareholders' Equity	$101,821	$72,790
Balance Sheets
ASSETS
Cash and due from banks	13,280	5,926
Interest bearing demand deposits with other banks	22,825	6,785
Total cash and cash equivalents	36,105	12,711
Interest-bearing time deposits with other banks		738
Securities
Available-for-sale at fair value	91,312	94,491
Federal Home Loan Bank of Boston stock at cost	3,515	5,340
Loans held-for-sale	568	173
Loans receivable, net (allowance for loan losses: $5,358 and $4,683)	673,330	438,178
Other real estate owned	1,002	377
Bank premises and equipment, net	14,431	11,611
Goodwill	12,552	9,829
Intangible assets (net of accumulated amortization: $2,258 and $1,967)	2,990	576
Accrued interest receivable	2,334	1,760
Cash surrender value of life insurance policies	13,314	7,529
Deferred taxes	2,428	260
Other assets	1,546	3,536
Total Assets	855,427	587,109
Deposits
Demand (non-interest bearing)	161,386	84,677
Demand (interest bearing)	117,169	81,932
Money market	174,274	120,550
Savings and other	121,387	107,171
Certificates of deposit	141,210	83,039
Total deposits	715,426	477,369
Repurchase agreements	4,163	2,554
Federal Home Loan Bank of Boston advances	28,813	30,411
Capital lease liability	424	425
Accrued interest and other liabilities	4,780	3,560
Total Liabilities	753,606	514,319
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: 5,000,000 and 3,000,000; Issued: 2,720,766 and 1,710,121	272	171
Paid-in capital	41,077	13,668
Retained earnings	42,677	42,240
Unearned Compensation - restricted stock awards	-313	-335
Accumulated other comprehensive income	2,108	1,046
Total Shareholders' Equity	101,821	72,790
Total Liabilities and Shareholders' Equity	$855,427	$587,109

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (Balance Sheets, USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Balance Sheets
ASSETS
Allowance for loan losses of loans receivable	$5,358	$4,683
Accumulated amortization of intangible assets	$2,258	$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	5,000,000	3,000,000
Common stock, issued	2,720,766	1,710,121

CONSOLIDATED_STATEMENTS_OF_INC

CONSOLIDATED STATEMENTS OF INCOME (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Non-interest expense
Net income	$2,521	$4,083	$4,077
Statements of Income
Interest and dividend income
Interest and fees on loans	19,616	17,978	18,054
Interest on debt securities
Taxable	1,406	1,757	2,454
Tax exempt	1,704	1,948	2,030
Other interest and dividends	129	67	120
Total interest and dividend income	22,855	21,750	22,658
Interest expense
Deposits	1,465	1,813	2,414
Repurchase agreements	8	6	23
Capital lease	47
Federal Home Loan Bank of Boston advances	1,184	1,243	1,845
Total interest expense	2,704	3,062	4,282
Net interest and dividend income	20,151	18,688	18,376
Provision for loan losses	1,134	1,066	1,070
Net interest and dividend income after provision for loan losses	19,017	17,622	17,306
Non-interest income
Gains on securities, net			279
Trust and wealth advisory	3,295	3,074	2,945
Service charges and fees	2,473	2,298	2,189
Gains on sales of mortgage loans, net	64	579	1,596
Mortgage servicing, net	94	35	-21
Other	326	319	326
Total non-interest income	6,252	6,305	7,314
Non-interest expense
Salaries	8,029	7,467	7,149
Employee benefits	3,136	2,804	2,912
Premises and equipment	2,831	2,398	2,408
Data processing	1,502	1,514	1,569
Professional fees	1,331	1,212	1,212
Collections and OREO	458	519	709
Litigation settlement			400
FDIC insurance	461	470	486
Marketing and community support	396	393	356
Amortization of intangibles	291	222	222
FHLBB advance prepayment fee			450
Merger and acquisition related expenses	1,974	312
Other	1,729	1,624	1,681
Total non-interest expense	22,138	18,935	19,554
Income before income taxes	3,131	4,992	5,066
Income tax provision	610	909	989
Net income	2,521	4,083	4,077
Net income available to common shareholders	$2,355	$3,922	$3,861
Basic earnings per common share	$1.32	$2.30	$2.28
Diluted earnings per common share	$1.32	$2.30	$2.28
Common dividends per share	$1.12	$1.12	$1.12

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Net income	$2,521	$4,083	$4,077
Statements of Comprehensive Income
Net income	2,521	4,083	4,077
Other comprehensive (loss) income
Net unrealized gains (losses) on securities available-for-sale	2,534	-3,743	2,632
Reclassification of net realized gains in net income			-279
Unrealized gains (losses) on securities available-for-sale	2,534	-3,743	2,353
Income tax (expense) benefit	-862	1,273	-800
Unrealized gains (losses) on securities available-for-sale, net of tax	1,672	-2,470	1,553
Change in unrecognized pension plan (expense) income	-924	1,635	2,407
Income tax benefit (expense)	314	-556	-818
Change in unrecognized pension plan (expense) income, net of tax	-610	1,079	1,589
Other comprehensive income (loss), net of tax	1,062	-1,391	3,142
Comprehensive income	$3,583	$2,692	$7,219

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (USD $)	Common Stock	Preferred Stock	Paid-in capital	Retained earnings	Unearned compensation-restricted stock awards	Accumulated other comprehensive income (loss)	Total
In Thousands, except Share data
Balance - Beginning, amount at Dec. 31, 2011	$169	$16,000	$13,134	$38,264		($705)	$66,862
Balance - Beginning, shares at Dec. 31, 2011	1,688,731
Net income for year				4,077			4,077
Other comprehensive income, net of tax						3,142	3,142
Common stock dividends declared
Preferred stock dividends declared
Issuance of common stock for director fees, amount			24				24
Issuance of common stock for director fees, shares	960
Balance - Ending at Dec. 31, 2012	169	16,000	13,158	40,233		2,437	71,997
Balance - Ending, shares at Dec. 31, 2012	1,689,691
Net income for year				4,083			4,083
Other comprehensive income, net of tax						-1,391	-1,391
Common stock dividends declared				-1,915			-1,915
Preferred stock dividends declared				-161			-161
Issuance of restricted common stock, amount	2		488		-490
Forfeiture of restricted common stock, amount			-12		12
Stock based compensation-restricted stock awards					143		143
Issuance of common stock for director fees, amount			34				34
Issuance of common stock for director fees, shares	1,330
Balance - Ending at Dec. 31, 2013	171	16,000	13,668	42,240	-355	1,046	72,790
Balance - Ending, shares at Dec. 31, 2013	1,710,121
Net income for year				2,521			2,521
Other comprehensive income, net of tax						1,062	1,062
Common stock dividends declared				-1,918			-1,918
Preferred stock dividends declared				-166			-166
Acquisition of Riverside Bank, amount	100		27,151				27,251
Acquisition of Riverside Bank, shares	1,001,485
Issuance of common stock for executives, amount			61				61
Issuance of common stock for executives, shares	2,250
Issuance of restricted common stock, amount	1		182		-183
Forfeiture of restricted common stock, amount			-50		50
Stock based compensation-restricted stock awards					155		155
Issuance of common stock for director fees, amount			65				65
Issuance of common stock for director fees, shares	2,160
Balance - Ending at Dec. 31, 2014	$272	$16,000	$41,077	$42,677	($313)	$2,108	$101,821
Balance - Ending, shares at Dec. 31, 2014	2,720,766

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating Activities
Net income	$2,521	$4,083	$4,077
Statements of Cash Flows
Operating Activities
Net income	2,521	4,083	4,077
(Accretion), amortization and depreciation
Securities	198	365	611
Bank premises and equipment	1,031	856	883
Core deposit intangible	291	222	222
Mortgage servicing rights	303	389	379
Fair value adjustment on loans	-181	32	33
Fair value adjustment on deposits	-69
(Gains) and losses, including write-downs
Sales and calls of securities available-for-sale, net			-279
Gains on sales of loans, excluding capitalized servicing rights	-54	-285	-915
Other real estate owned	99	133	123
Loss on sale/disposals of premises and equipment	6	34
Provision for loan losses	1,134	1,066	1,070
Proceeds from loans sold	4,449	18,693	61,109
Loans originated for sale	-4,790	-16,702	-61,125
Increase in deferred loan origination fees and costs, net	-21	-150	-28
Mortgage servicing rights originated	-17	-294	-682
(Decrease) increase in mortgage servicing rights impairment reserve	-15	-23	16
(Increase) decrease in interest receivable	-162	58	308
Deferred tax benefit	-673	-134	-199
(Increase) decrease in prepaid expenses	-57	706	207
Increase in cash surrender value of life insurance policies	-245	-234	-258
Decrease in income tax receivable		311	242
Increase in income taxes payable	64
Decrease (increase) in other assets	41	-637	-26
Increase in accrued expenses	269	734	927
Decrease in interest payable	-3	-55	-75
Increase in other liabilities	80	346	473
Issuance of shares for directors' fees	65	34	24
Stock based compensation - restricted stock awards	216	143
Net cash provided by operating activities	4,480	9,691	7,117
Investing Activities
Maturity (purchase) of interest-bearing time deposits with other banks	738	-738
Redemption of Federal Home Loan Bank of Boston stock	1,825	407	285
Purchases of securities available-for-sale	-502		-6,288
Proceeds from sale of securities available-for-sale			2,771
Proceeds from calls of securities available-for-sale	8,115	3,800	12,625
Proceeds from maturities of securities available-for-sale	9,644	23,888	22,420
Proceeds from maturities of securities held-to-maturity			50
Loan originations and principle collections, net	-37,872	-52,088	-18,888
Loans purchased	-2,711
Recoveries of loans previously charged off	101	31	100
Proceeds from sale of other real estate owned	40	1,423	2,098
Purchase of life insurance policies	-1,100
Capital expenditures	-2,156	-556	-380
Cash and cash equivalents acquired in acquisitions	36,112
Net cash provided (utilized) by investing activities	12,234	-23,833	14,793
Financing Activities
Increase (decrease) in deposit transaction accounts, net	16,306	-2,997	29,724
Decrease in time deposits, net	-7,552	-10,849	-9,815
Increase (decrease) in securities sold under agreements to repurchase, net	1,609	770	-10,364
Principal payments on Federal Home Loan Bank of Boston advances	-1,598	-1,569	-22,635
Decrease in capital lease obligation	-1
Common stock dividends paid	-1,918	-1,915	-1,892
Series B preferred stock dividends paid	-166	-161	-240
Net cash provided (utilized) by financing activities	6,680	-16,721	-15,222
Net increase (decrease) in cash and cash equivalents	23,394	-30,863	6,688
Cash and cash equivalents, beginning of year	12,711	43,574	36,886
Cash and cash equivalents, end of year	36,105	12,711	43,574
Cash paid during year
Interest	2,477	3,117	4,357
Income taxes	1,258	732	946
Non-cash transfers
From loans to other real estate owned	764	1,689	1,047
From other real estate owned to loans			-1,326
The Company recorded a capital lease asset and incurred a capital lease obligation in connection with the lease of a building		425
Union Savings Bank, N.A. branch acquisition 2014
Investing Activities
Cash and cash equivalents acquired in acquisitions	17,462
Non-cash transfers
Net loans acquired	63
Fixed assets acquired	158
Core deposit intangible	490
Deposits assumed	18,172
Accrued interest payable assumed	1
Riverside Bank acquisition 2014
Investing Activities
Cash and cash equivalents acquired in acquisitions	18,650
Non-cash transfers
Investments acquired	11,742
Net loans acquired	196,305
Fixed assets acquired	1,543
Accrued interest receivable acquired	412
Cash surrender value of life insurance policies acquired	4,440
Other assets acquired	2,154
Core deposit intangible	2,215
Deposits assumed	211,200
Accrued interest payable assumed	28
Other liabilities assumed	$1,705

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Salisbury is the bank holding company for Salisbury Bank, a State chartered commercial bank. Salisbury's activity is currently limited to the holding of the Bank's outstanding capital stock and the Bank is Salisbury's only subsidiary and its primary investment. The Bank is a Connecticut chartered and Federal Deposit Insurance Corporation (the "FDIC") insured commercial bank headquartered in Lakeville, Connecticut. The Bank's principal business consists of attracting deposits from the public and using such deposits, with other funds, to make various types of loans and investments. The Bank conducts its business through thirteen full-service offices located in Litchfield, Berkshire and Dutchess and Orange Counties in Connecticut, Massachusetts and New York, respectively. During 2014 Salisbury completed strategic initiatives, which enhance its market position in each of the three states in which it operates:
		·	In May 2014, the Bank opened a new branch in Great Barrington, Massachusetts.
		·	In June 2014, the Bank completed its acquisition of a branch and the related deposits of another bank located in Sharon, Connecticut. Operations of the Bank’s existing Sharon, Connecticut branch were consolidated into this new location.
		·	In December 2014, the Bank completed its acquisition of Riverside Bank of Poughkeepsie, New York, adding four new offices and a strong commercial loan focus to Salisbury’s New York market presence.
	The accompanying consolidated financial statements have been prepared in conformity with generally accepted accounting principles. The following is a summary of significant accounting policies:
	Principles of Consolidation
	The consolidated financial statements include those of Salisbury and its subsidiary after elimination of all inter-company accounts and transactions.
	Basis of Financial Statement Presentation
	The financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. 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 statement of condition, 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, expected cash flows from loans acquired in a business combination, other-than-temporary impairment of securities, and impairment of goodwill and intangibles.
	Certain reclassifications have been made to the 2013 and 2012 financial statements to make them consistent with the 2014 presentation.
	Securities
	Securities that may be sold as part of Salisbury's asset/liability or liquidity management or in response to or in anticipation of changes in interest rates and resulting prepayment risk, or for other similar factors, are classified as available-for-sale and carried at their fair market value. Unrealized holding gains and losses on such securities are reported net of related taxes, if applicable, as a separate component of shareholders' equity. Securities that Salisbury has the ability and positive intent to hold to maturity are classified as held-to-maturity and carried at amortized cost. Realized gains and losses on the sales of all securities are reported in earnings and computed using the specific identification cost basis. Securities are reviewed regularly for other-than-temporary impairment (“OTTI”). Premiums and discounts are amortized or accreted utilizing the interest method over the life or call of the term of the investment security. For any debt security with a fair value less than its amortized cost basis, Salisbury will determine whether it has the intent to sell the debt security or whether it is more likely than not it will be required to sell the debt security before the recovery of its amortized cost basis. If either condition is met, Salisbury will recognize a full impairment charge to earnings. For all other debt securities that are considered OTTI and do not meet either condition, the credit loss portion of impairment will be recognized in earnings as realized losses. The OTTI related to all other factors will be recorded in other comprehensive income. Declines in marketable equity securities below their cost that are deemed other than temporary are reflected in earnings as realized losses.
	Federal Home Loan Bank of Boston Stock
	The Bank is a member of the 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. 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 December 31, 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 receivable consist of loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off. Loans receivable are reported at their principal outstanding balance, net of unamortized deferred loan origination fees and costs. Interest income is accrued on the unpaid principal balance. Deferred loan origination fees and costs are amortized as an adjustment to yield over the lives of the related loans.
	Loans held-for-sale consist of residential mortgage loans that management has the intent to sell. Loans held-for-sale are valued at the lower of cost or market as determined by outstanding commitments from investors or current investor yield requirements calculated on the aggregate loan basis, net of deferred loan origination fees and costs. Changes in the carrying value, deferred loan origination fees and costs, and realized gains and losses on sales of loans held-for-sale are reported in earnings as gains and losses on sales of mortgage loans, net, when the proceeds are received from investors.
	The accrual of interest on loans, including troubled debt restructured loans, is generally discontinued when principal or interest is past due by 90 days or more, or earlier when, in the opinion of management, full collection of principal or interest is unlikely, except for loans that are well collateralized, in the process of collection and where full collection of principal and interest is assured. When a loan is placed on non-accrual status, interest previously accrued but not collected is reversed against current income. Income on such loans, including impaired loans, is then recognized only to the extent that cash is received and future collection of principal is probable. Loans, including troubled debt restructured loans, are restored to accrual status when principal and interest payments are brought current and future payments are reasonably assured, following a sustained period of repayment performance by the borrower in accordance with the loan's contractual terms.
	Troubled debt restructured loans include those for which concessions such as reduction of interest rates, other than normal market rate adjustments, or deferral of principal or interest payments, extension of maturity dates, or reduction of principal balance or accrued interest, have been granted due to a borrower’s financial condition. The decision to restructure a loan, versus aggressively enforcing the collection of the loan, may benefit Salisbury by increasing the ultimate probability of collection.
	Troubled debt restructured loans are classified as accruing or non-accruing based on management’s assessment of the collectability of the loan. Loans which are already on non-accrual status at the time of the troubled debt restructuring generally remain on non-accrual status for approximately six months before management considers such loans for return to accruing status. Accruing troubled debt restructured loans are generally placed into non-accrual status if and when the borrower fails to comply with the restructured terms.
	Acquired Loans
	Loans that the Company acquired through business combinations are initially recorded at fair value with no carryover of the related allowance for credit losses. Determining the fair value of the loans involves estimating the amount and timing of principal and interest cash flows initially expected to be collected on the loans and discounting those cash flows at an appropriate market rate of interest.
	For loans that meet the criteria stipulated in ASC 310-30, “Loans and Debt Securities Acquired with Deteriorated Credit Quality,” the Company recognizes the accretable yield, which is defined as the excess of all cash flows expected to be collected at acquisition over the initial fair value of the loan, as interest income on a level-yield basis over the expected remaining life of the loan. The excess of the loan’s contractually required payments over the cash flows expected to be collected is the nonaccretable difference. The nonaccretable difference is not recognized as an adjustment of yield, a loss accrual, or a valuation allowance. Going forward, the Company continues to evaluate whether the timing and the amount of cash to be collected are reasonably expected. Subsequent significant increases in cash flows the Company expects to collect will first reduce any previously recognized valuation allowance and then be reflected prospectively as an increase to the level yield. Subsequent decreases in expected cash flows may result in the loan being considered impaired. Interest income is not recognized to the extent that the net investment in the loan would increase to an amount greater than the estimated payoff amount.
	For ASC 310-30 loans, the expected cash flows reflect anticipated prepayments, determined on a loan by loan basis according to the anticipated collection plan of these loans. The expected prepayments used to determine the accretable yield are consistent between the cash flows expected to be collected and projections of contractual cash flows so as to not affect the nonaccretable difference. For ASC 310-30 loans, prepayments result in the recognition of the nonaccretable balance as current period yield. Changes in prepayment assumptions may change the amount of interest income and principal expected to be collected.
	For loans that do not meet the ASC 310-30 criteria, the Company accretes interest income on a level yield basis using the contractually required cash flows. The Company subjects loans that do not meet the ASC 310-30 criteria to ASC Topic 450, “Contingencies” by collectively evaluating these loans for an allowance for loan losses.
	Acquired loans that met the criteria for nonaccrual of interest prior to the acquisition are considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if the Company can reasonably estimate the timing and amount of the expected cash flows on such loans and if the Company expects to fully collect the new carrying value of the loans. As such, the Company may no longer consider the loan to be nonaccrual or nonperforming and may accrue interest on these loans, including the impact of any accretable yield.
	Allowance for Loan Losses
	The allowance for loan losses represents management’s estimate of the probable credit losses inherent in the loan portfolio as of the reporting date. The allowance is increased by provisions charged to earnings and by recoveries of amounts previously charged off, and is reduced by loan charge-offs. Loan charge-offs are recognized when management determines a loan or portion of a loan to be uncollectible.
	The determination of the adequacy of the allowance is based on management’s ongoing review of numerous factors, including the growth and composition of the loan portfolio, historical loss experience over an economic cycle, probable credit losses based upon internal and external portfolio reviews, credit risk concentrations, changes in lending policy, current economic conditions, analysis of current levels and asset quality, delinquency levels and trends, estimates of the current value of underlying collateral, the performance of individual loans in relation to contract terms, and other pertinent factors.
	While management believes that the allowance for loan losses is adequate, the allowance is an estimate, and ultimate losses may vary from management’s estimate. Future additions to the allowance may also be necessary based on changes in assumptions and economic conditions. In addition, various regulatory agencies periodically review the allowance for loan losses. Such agencies may require additions to the allowance based on their judgments about information available to them at the time of their examination.
	Changes in the estimate are recorded in the results of operations in the period in which they become known, along with provisions for estimated losses incurred during that period.
	The allowance for loan losses is computed by segregating the portfolio into three components: (1) loans collectively evaluated for impairment: general loss allocation factors for non-impaired loans based on loan product, collateral type and abundance, loan risk rating, historical loss experience, delinquency factors and other similar economic indicators, (2) loans individually evaluated for impairment: individual loss allocations for loans deemed to be impaired based on discounted cash flows or collateral value, and (3) unallocated: general loss allocations for other environmental factors.
	Loans collectively evaluated for impairment
	This component of the allowance for loan losses is stratified by the following loan segments: residential real estate secured (residential 1-4 family and 5+ multifamily, construction of residential 1-4 family, and home equity credit), commercial real estate secured (commercial and construction of commercial), secured by land (farm and vacant land), commercial and industrial, municipal and consumer. Management’s general loss allocation factors are based on expected loss experience adjusted for historical loss experience and other qualitative factors, including levels/trends in delinquencies; trends in volume and terms of loans; effects of changes in risk selection and underwriting standards and other changes in lending policies, procedures and practices; experience/ability/depth of lending management and staff; and national and local economic trends and conditions. There were no changes in Salisbury’s policies or methodology pertaining to the general component of the allowance for loan losses during 2014.
	The qualitative factors are determined based on the various risk characteristics of each loan segment. Risk characteristics relevant to each portfolio segment are as follows:
	Residential real estate - Salisbury generally does not originate loans with a loan-to-value ratio greater than 80 percent and does not grant subprime loans. All loans in this segment are collateralized by owner-occupied residential real estate and repayment is dependent on the credit quality of the individual borrower. The overall health of the economy, including unemployment rates and housing prices, will have an effect on the credit quality in this segment.
	Commercial real estate - Loans in this segment are primarily income-producing properties throughout Salisbury’s market area. The underlying cash flows generated by the properties are adversely impacted by a downturn in the economy as evidenced by increased vacancy rates which, in turn, will have an effect on the credit quality in this segment. For commercial loans management annually obtains business and personal financial statements, tax returns, and, where applicable, rent rolls, and continually monitors the repayment of these loans.
	Construction loans - Loans in this segment are primarily residential construction loans which typically roll into a permanent residential mortgage loan when construction is completed, or commercial construction which consist primarily of owner occupied commercial construction projects.
	Commercial and industrial loans - Loans in this segment are made to businesses and are generally secured by assets of the business. Repayment is expected from the cash flows of the business. A weakened economy, and resultant decreased consumer spending, has an effect on the credit quality in this segment.
	Municipal loans – Loans in this segment are extensions of credit to municipal and other governmental entities throughout Salisbury’s market area. The bank-qualified, tax-exempt loans are backed by the full faith and credit of the borrowing entity with taxing or appropriating authority, as appropriate. Maturities range from one year for bond anticipation notes to twenty years for long-term project finance. The ability of the borrower to pay may be affected by an economic downturn resulting in a severe reduction in tax or other revenues coupled with the depletion of an entity’s reserve liquidity. Historical default rates for bank-qualified (small issuer) general obligation municipal credit facilities are near 0%.
	Consumer loans - Loans in this segment are generally unsecured and repayment is dependent on the credit quality of the individual borrower.
	Loans individually evaluated for impairment
	This component relates to loans that are classified as impaired. Impairment is measured on a loan by loan basis for all portfolio loans except consumer loans and homogeneous residential real estate loans by either the present value of expected future cash flows discounted at the loan’s effective interest rate or the fair value of the collateral if the loan is collateral dependent. An allowance is established when the discounted cash flows (or collateral value) of the impaired loan are lower than the carrying value of that loan.
	A loan is considered impaired when, based on current information and events, it is probable that Salisbury will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed.
	Salisbury periodically may agree to modify the contractual terms of loans. When a loan is modified and a concession is made to a borrower experiencing financial difficulty, the modification is considered a troubled debt restructuring ("TDR"). All TDRs are classified as impaired.
	Unallocated
	An unallocated component is maintained to cover uncertainties that could affect management’s estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating allocated and general reserves in the portfolio.
	Other Real Estate Owned (“OREO”)
	Salisbury's loans collateralized by real estate and all other real estate owned (“OREO”) are located principally in northwestern Connecticut and New York and Massachusetts towns, which constitute Salisbury's service area. Accordingly, the collectability of a substantial portion of the loan portfolio and OREO is susceptible to changes in market conditions in Salisbury’s service area. While management uses available information to recognize losses on loans and OREO, future additions to the allowance or write-downs of OREO may be necessary based on changes in local economic conditions, particularly in Salisbury’s service area. In addition, various regulatory agencies, as an integral part of their examination process, periodically review Salisbury's allowance for loan losses and valuation of OREO. Such agencies may require Salisbury to recognize additions to the allowance or write-downs based on their judgments of information available to them at the time of their examination.
	OREO consists of properties acquired through foreclosure or a deed in lieu of foreclosure. These properties are initially transferred at fair value less estimated costs to sell. Any write-down from cost to estimated fair value required at the time of foreclosure is charged to the allowance for loan losses. A valuation allowance is maintained for declines in market value and for estimated selling expenses. Increases to the valuation allowance, expenses associated with ownership of these properties, and gains and losses from their sale are included in OREO expense.
	Income Taxes
	Deferred income taxes are provided for differences arising in the timing of income and expenses for financial reporting and for income tax purposes using the asset/liability method of accounting for income taxes. Deferred income taxes and tax benefits are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Salisbury provides deferred taxes for the estimated future tax effects attributable to temporary differences and carry-forwards when realization is assured beyond a reasonable doubt.
	Bank Premises and Equipment
	Bank premises, furniture and equipment are carried at cost, less accumulated depreciation and amortization computed on the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized on the straight-line basis over the shorter of the estimated useful lives of the improvements or the term of the related leases. Guidelines for expected useful life are as follows:
		·	Building /Improvements – 39 years
		·	Land Improvements – 15 years
		·	Furniture and Fixtures – 7 years
		·	Computer Equipment – 5 years
		·	Software – 3 years
	Intangible Assets
	Intangible assets consist of core deposit intangibles and goodwill. Intangible assets equal the excess of the purchase price over the fair value of the tangible net assets acquired in business combinations accounted for using the acquisition method of accounting. Salisbury’s assets at December 31, 2014, and 2013, include goodwill of $2,358,000 arising from the purchase of a branch office in 2001, $7,152,000 arising from the 2004 acquisition of Canaan National Bancorp, Inc., $319,000 arising from the 2007 purchase of a branch office in New York State, and $2,723,000 arising from the acquisition of Riverside Bank in December 2014. See Note 8.
	On an annual basis management assesses intangible assets for impairment, and for the year ending December 31, 2014, concluded there was no impairment. If a permanent loss in value is indicated, an impairment charge to income will be recognized.
	Statements of Cash Flows
For the purpose of the Consolidated Statements of Cash Flows, cash and cash equivalents include cash and due from banks and interest-bearing demand deposits with other financial institutions.
Computation of Earnings per Share
The Company defines unvested share-based payment awards that contain non-forfeitable 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. 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.
Recent Accounting Pronouncements
In January 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (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 recognizes 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 annual periods and interim reporting periods within those annual periods, beginning after December 15, 2014. Early adoption is permitted. The adoption of this guidance is not expected to have a material 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 in substance 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. Salisbury did not engage in any such transaction during the year.
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. Salisbury did not engage in any such transaction during the year.
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.  The adoption of this guidance is not expected to have a material impact on the Company’s consolidated financial statements. Salisbury did not engage in any such transaction during the year.
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 anticipates that the adoption of this ASU will not have a material impact on its consolidated financial statements.
In August 2014, the FASB issued ASU 2014-13, “Consolidation (Topic 810): Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity.” This ASU applies to entities that meet the following criteria:
	1	they are required to consolidate a collateralized entity under the Variable Interest Entities guidance;
	2	they measure all of the financial assets and the financial liabilities of that consolidated collateralized financing entity at fair value in the consolidated financial statements based on other FASB rules; and
	3	those changes in fair value are reflected in earnings.
Under ASU 2014-13, entities that meet these criteria are provided an alternative under which they can choose to eliminate the difference between the fair value of financial assets and financial liabilities of a consolidated collateralized financing entity. If that alternative is not elected, then ASU 2014-13 indicates that the fair value of the financial assets and the fair value of the financial liabilities of the consolidated collateralized financing entity should be measured in accordance with ASC 820, “Fair Value Measurement,” and differences between the fair value of the financial assets and the financial liabilities of that consolidated collateralized financing entity should be reflected in earnings and attributed to the reporting entity in the consolidated statement of income or loss. The amendments in this ASU are effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. The Company anticipates that the adoption of this ASU will not have a material impact on its consolidated financial statements.
In August 2014, the FASB issued ASU 2014-14, “Receivables - Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government - Guaranteed Mortgage Loans upon Foreclosure.” The amendments in this ASU require that a mortgage loan be derecognized and that a separate other receivable be recognized upon foreclosure if the following conditions are met:
	1	the loan has a government guarantee that is not separable from the loan before foreclosure;
	2	at the time of foreclosure, the creditor has the intent to convey the real estate property to the guarantor and make a claim on the guarantee, and the creditor has the ability to recover under that claim; and
	3	at the time of foreclosure, any amount of the claim that is determined on the basis of the fair value of the real estate is fixed.
Upon foreclosure, the separate other receivable should be measured based on the amount of the loan balance (principal and interest) expected to be recovered from the guarantor. The amendments in this ASU are effective 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 November 2014, the FASB issued ASU 2014-16, “Derivatives and Hedging (Topic 815).” The objective of this ASU is to eliminate the use of different methods in practice and thereby reduce existing diversity under GAAP in the accounting for hybrid financial instruments issued in the form of a share. The amendments in this ASU apply to all entities that are issuers of, or investors in, hybrid financial instruments that are issued in the form of a share. The amendments in this ASU do not change the current criteria in GAAP for determining when separation of certain embedded derivative features in a hybrid financial instrument is required. The amendments clarify how current GAAP should be interpreted in evaluating the economic characteristics and risks of a host contract in a hybrid financial instrument that is issued in the form of a share. Specifically, the amendments clarify that an entity should consider all relevant terms and features, including the embedded derivative feature being evaluated for bifurcation, in evaluating the nature of the host contract. Furthermore, the amendments clarify that no single term or feature would necessarily determine the economic characteristics and risks of the host contract. Rather, the nature of the host contract depends upon the economic characteristics and risks of the entire hybrid financial instrument. In addition, the amendments in this ASU clarify that, in evaluating the nature of a host contract, an entity should assess the substance of the relevant terms and features when considering how to weight those terms and features. Specifically, the assessment of the substance of the relevant terms and features should incorporate a consideration of (1) the characteristics of the terms and features themselves, (2) the circumstances under which the hybrid financial instrument was issued or acquired, and (3) the potential outcomes of the hybrid financial instrument, as well as the likelihood of those potential outcomes. The amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted. The adoption of this guidance is not expected to have an impact on the Company’s results of operations or financial position. Salisbury did not engage in any such transaction during the year.
In November 2014, the FASB issued ASU 2014-17, “Business Combinations (Topic 805): Pushdown Accounting.” The amendments in this ASU provide guidance on whether and at what threshold an acquired entity that is a business or nonprofit activity may elect to apply pushdown accounting in its separate financial statements upon a change-in-control event in which an acquirer obtains control of the acquired entity. The amendments in this ASU were effective on November 18, 2014. After the effective date, an acquired entity can make an election to apply the guidance to future change-in-control events or to its most recent change-in-control event. However, if the financial statements for the period in which the most recent change-in-control event occurred already have been issued or made available to be issued, the application of this guidance would be a change in accounting principle. The adoption of this guidance did not have an impact on the Company’s results of operations or financial position.
In January 2015, the FASB issued ASU 2015-01, “Income Statement – Extraordinary and Unusual Items (Subtopic 225-20).” The amendments in this ASU eliminate the concept of extraordinary items. Eliminating the concept of extraordinary items will save time and reduce costs for preparers because they will not have to assess whether a particular event or transaction event is extraordinary (even if they ultimately would conclude it is not). This also alleviates uncertainty for preparers, auditors, and regulators because auditors and regulators no longer will need to evaluate whether a preparer treated an unusual and/or infrequent item appropriately. The presentation and disclosure guidance for items that are unusual in nature or occur infrequently will be retained and will be expanded to include items that are both unusual in nature and infrequently occurring. The amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity also may apply the amendments retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. The adoption of this guidance is not expected to have an impact on Salisbury’s results of operations or financial position.

MERGERS_AND_ACQUISITIONS

MERGERS AND ACQUISITIONS	12 Months Ended
	Dec. 31, 2014
Business Combinations [Abstract]
MERGERS AND ACQUISITIONS	NOTE 2 – MERGERS AND ACQUISITIONS
	On December 5, 2014, the Company acquired all of the outstanding common shares of Riverside Bank. Riverside Bank operated four banking offices serving Dutchess, Ulster and Orange Counties in New York, and was merged with and into Salisbury Bank and Trust Company.  This business combination is an extension of the Salisbury franchise and the goodwill recognized results from the expected synergies and earnings accretion from this combination, including future cost savings related to Riverside’s operations.  The combination was negotiated between the companies and was approved unanimously by their respective boards of directors.
	Riverside Bank shareholders received 1,001,485 shares of the Company common stock. On the acquisition date, Riverside Bank had 741,876 outstanding common shares.  Salisbury exchanged its stock in a ratio of 1.35 shares of the Company’s common stock for each share of Riverside Bank stock.  The 1,001,485 shares of Salisbury common stock issued in this exchange were valued at $27.19 per share based on the closing price of Salisbury posted on December 5, 2014 resulting in consideration paid of $27 million.  Salisbury paid $1.0 thousand in cash consideration to settle all fractional shares outstanding of Riverside bank.
	The results of Riverside Bank’s operations are included in Salisbury’s Consolidated Statements of Income from the date of acquisition.
	The assets and liabilities in the Riverside Bank acquisition were recorded at their fair value based on the utilization of third party specialists and management’s best estimate using information available at the date of acquisition.  Consideration paid, and fair values of Riverside Bank’s assets acquired and liabilities assumed are summarized in the following tables:
	Consideration Paid: (In thousands)		Amount
	Salisbury Bancorp common stock issued to Riverside Bank common stockholders	$	27,230
	Cash consideration paid for fractional shares		1
	Riverside stock options, vested upon acquisition		20
	Total consideration paid	$	27,251
	Recognized amounts of identifiable assets acquired and liabilities					Fair Value				As Recorded
	assumed, at fair value:		As Acquired			Adjustment				at Acquisition
	Cash and cash equivalents	$	18,650		$	—			$	18,650
	Investment securities		11,820			(78	)	(a)		11,742
	Loans		204,398			(8,093	)	(b)		196,305
	Premises and equipment		1,046			497		(c)		1,543
	Other assets		7,006			—				7,006
	Core deposit intangible		—			2,215				2,215
	Deposits		(210,559	)		(641	)	(d)		(211,200	)
	Other liabilities		(1,733	)		—				(1,733	)
	Total identifiable net assets	$	30,628		$	(6,100	)		$	24,528
	Goodwill								$	2,723
	Explanation of Certain Fair Value Adjustments
	(a) The adjustment represents the decrease in the book value of investments to their estimated fair value based on fair values on the date of acquisition.
	(b) The adjustment represents the write down of the book value of loans to their estimated fair value based on current interest rates and expected cash flows, which includes an estimate of expected loan loss inherent in the portfolio.  Loans that met the criteria and are being accounted for in accordance with ASC 310-30 had a carrying amount of $13.7 million. Non-impaired loans not accounted for under 310-30 had a carrying value of $190.7 million.
	(c) The adjustment represents the appraised value of the land and building acquired in the acquisition.  The land and building were recorded as fixed assets and the building will be amortized over its remaining useful life.
	(d) The adjustment is necessary because the weighted average interest rate of deposits exceeded the cost of similar funding at the time of acquisition.
	Except for collateral dependent loans with deteriorated credit quality, the fair values for loans acquired from Riverside Bank were estimated using cash flow projections based on the remaining maturity and repricing terms.  Cash flows were adjusted by estimating future credit losses and the rate of prepayments.  Projected monthly cash flows were then discounted to present value using a risk-adjusted market rate for similar loans.  For collateral dependent loans with deteriorated credit quality, to estimate the fair value, Salisbury analyzed the value of the underlying collateral of the loans, assuming the fair values of the loans were derived from the eventual sale of the collateral.  Those values were discounted using market derived rates of return, with consideration given to the period of time and costs associated with the foreclosure and disposition of the collateral.  There was no carryover of Riverside Bank’s allowance for credit losses associated with the loans that were acquired as the loans were recorded at fair value upon acquisition.
	Information about the acquired loan portfolio subject to purchased credit impaired loan accounting guidance (ASC 310-30) as of December 5, 2014 is as follows (in thousands):
	(In thousands)		ASC 310-30 Loans
	Contractually required principal and interest at acquisition	$	16,209
	Contractual cash flows not expected to be collected (nonaccretable discount)		(4,288	)
	Expected cash flows at acquisition		11,921
	Interest component of expected cash flows (accretable discount)		(1,293	)
	Fair value of acquired loans	$	10,628
	The following table summarizes activity in the accretable yield for the acquired loan portfolio that falls under the purview of ASC 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality.
	(In thousands)		2014
	Balance at beginning of period	$	—
	Acquisitions		1,293
	Accretion		(51	)
	Balance at end of period	$	1,242
	The results of operations of Riverside Bank since the acquisition date of December 5, 2014, have been included in Salisbury’s consolidated financial statements.
	The following pro forma information assumes that the acquisition occurred at the beginning of the earliest period presented.
	Years ended December 31, (in thousands)		2014			2013				2012
	Total revenue	$	39,841		$	39,640			$	43,001
	Net income		6,411			7,136				7,654
	Net income available to common shareholders		6,245			6,975				7,438
	Earnings per share
	Basic	$	2.26		$	2.59			$	2.77
	Diluted		2.24			2.57				2.64
	The goodwill is not amortized for book purposes, and is not deductible for tax purposes.
	The fair value of savings and transaction deposit accounts acquired from Riverside Bank was assumed to approximate the carrying value as these accounts have no stated maturity and are payable on demand.  The fair value of time deposits was estimated by discounting the contractual future cash flows using market rates offered for time deposits of similar remaining maturities.
	Direct merger, acquisition and integration costs of the Riverside Bank acquisition were expensed as incurred, and totaled $1.9 million in 2014 and $312,000 in 2013.

SECURITIES

SECURITIES	12 Months Ended
	Dec. 31, 2014
Investments, Debt and Equity Securities [Abstract]
SECURITIES	NOTE 3 - SECURITIES
	The composition of securities is as follows:
	(in thousands)		Amortized				Gross un-				Gross un-				Fair value
			cost (1)				realized gains				realized losses
	31-Dec-14
	Available-for-sale
	U.S. Treasury notes		$	2,699			$	107			$	—			$	2,806
	U.S. Government agency notes			5,850				24				—				5,874
	Municipal bonds			38,962				1,455				(65	)			40,352
	Mortgage-backed securities
	U.S. Government agencies and U.S. Government-sponsored enterprises			27,036				688				(15	)			27,709
	Collateralized mortgage obligations
	U.S. Government agencies			2,657				22				—				2,679
	Non-agency			6,056				552				(12	)			6,596
	SBA bonds			4,336				129				—				4,465
	CRA mutual funds			502				2				—				504
	Preferred stock			20				307				—				327
	Total securities available-for-sale		$	88,118			$	3,286			$	(92	)		$	91,312
	Non-marketable securities
	Federal Home Loan Bank of Boston stock		$	3,515			$	—			$	—			$	3,515
		-1	Net of other-than-temporary impairment write-downs recognized in earnings.
	(in thousands)		Amortized				Gross un-				Gross un-				Fair value
			cost (1)				realized gains				realized losses
	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 and U.S. Government-sponsored enterprises			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.
	Sales of securities available-for-sale and gains realized are as follows:
	Years ended December 31, (in thousands)			2014				2013				2012
	Proceeds		$	—			$	—			$	2,771
	Gains realized			—				—				267
	Losses realized			—				—				—
	Net gains realized			—				—				267
	Income tax provision			—				—				91
	The following table summarizes, for all securities, including debt securities for which a portion of other-than-temporary impairment has been recognized in other comprehensive income, in an unrealized loss position, the aggregate fair value and gross unrealized loss of securities that have been in a continuous unrealized loss position as of the dates presented:
			Less than 12 Months								12 Months or Longer						Total
	(in thousands)		Fair				Unrealized				Fair				Unrealized		Fair		Unrealized
			value				losses				value				losses		Value		losses
	December 31, 2014
	Available-for-sale
	Municipal bonds		$	177			$	1			$	1,589			$	64	$	1,766	$	65
	Mortgage-backed securities			56				1				1,885				14		1,941		15
	Collateralized mortgage obligations
	Non-agency			441				7				164				5		605		12
	Total temporarily impaired securities			674				9				3,638				83		4,312		92
	Other-than-temporarily impaired securities
	Collateralized mortgage obligations
	Non-agency			—				—				—				—		—		—
	Total temporarily impaired and other-than-
	temporarily impaired securities		$	674			$	9			$	3,638			$	83	$	4,312	$	92
	31-Dec-13
	Available-for-sale
Municipal bonds		$	19,714			$	1,428			$	2,323			$	692	$	22,037	$	2,120
Mortgage-backed securities			15,096				20				2,132				52		17,228		72
Collateralized mortgage obligations
Non-agency			398				2				294				10		692		12
Total temporarily impaired securities			35,208				1,450				4,749				754		39,957		2,204
Other-than-temporarily impaired securities
Collateralized mortgage obligations
Non-agency			320				4				—				—		320		4
Total temporarily impaired and other-than-
temporarily impaired securities		$	35,528			$	1,454			$	4,749			$	754	$	40,277	$	2,208
Securities amortized cost; fair value and tax equivalent yield by maturity are as follows:
December 31, 2014 (dollars in thousands)					Amortized cost				Fair value				Yield(1)
U.S. Treasury notes		Within 1 year		$	202			$	202				2.13	%
		After 1 year but within 5 years			2,497				2,604				3
		Total			2,699				2,806				2.93
U.S. Government agency notes		After 1 year but within 5 years			3,878				3,891				0.9
		After 5 years but within 10 years			1,972				1,983				1.25
		Total			5,850				5,874				1.02
Municipal bonds		Within 1 year			162				162				5.61
		After 1 year but within 5 years			1,101				1,104				5.51
		After 5 years but within 10 years			2,286				2,331				6.28
		After 10 years but within 15 years			2,179				2,270				6.25
		After 15 years			33,234				34,485				6.67
		Total			38,962				40,352				6.59
Mortgage-backed securities		U.S. Government agency and U.S. Government-sponsored enterprises			27,036				27,709				3.44
Collateralized mortgage obligations		U.S. Government agency and U.S. Government-sponsored enterprises			2,657				2,679				1.05
		Non-agency			6,056				6,596				4.32
SBA bonds					4,336				4,465				2.86
CRA mutual funds					502				504				3.38
Preferred stock					20				327				3.5
Securities available-for-sale				$	88,118			$	91,312				4.62
(1) Yield is based on amortized cost.
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 December 31, 2014.
U.S. Government agency mortgage-backed securities: The contractual cash flows are guaranteed by 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, and does not intend to sell these securities. Therefore, management does not consider these securities to be OTTI at December 31, 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, and does not intend to sell these securities. Management does not consider these securities to be OTTI at December 31, 2014.
Non-agency CMOs: Salisbury performed a detailed cash flow analysis of its non-agency CMOs at December 31, 2014, to assess whether any of the securities were OTTI. Salisbury uses 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 December 31, 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 Company did not recognize any OTTI during the years ended December 31, 2014, 2013 and 2012.

LOANS

LOANS	12 Months Ended
	Dec. 31, 2014
Receivables [Abstract]
LOANS	NOTE 4 - LOANS
	The composition of loans receivable and loans held-for-sale is as follows:
	Years ended December 31,	2014											2013
	(In thousands)	Business			Acquired Loans				Total				Business			Total
		Activities  Loans											Activities Loans
	Residential 1-4 family	$	252,258		$	9,223			$	261,481			$	231,113		$	231,113
	Residential 5+ multifamily		5,556			8,735				14,291				4,848			4,848
	Construction of residential 1-4 family		2,004			—				2,004				1,876			1,876
	Home equity credit		34,627			—				34,627				34,139			34,139
	Residential real estate		294,445			17,958				312,403				271,976			271,976
	Commercial		98,498			97,899				196,397				91,853			91,853
	Construction of commercial		18,602			9,045				27,647				10,948			10,948
	Commercial real estate		117,100			106,944				224,044				102,801			102,801
	Farm land		3,239			—				3,239				3,402			3,402
	Vacant land		9,342			—				9,342				9,067			9,067
	Real estate secured		424,126			124,902				549,028				387,246			387,246
	Commercial and industrial		49,204			68,714				117,918				46,292			46,292
	Municipal		6,083			—				6,083				4,252			4,252
	Consumer		4,334			122				4,456				3,889			3,889
	Loans receivable, gross		483,747			193,738				677,485				441,679			441,679
	Deferred loan origination fees and costs, net		1,203			—				1,203				1,182			1,182
	Allowance for loan losses		(5,337	)		(21	)			(5,358	)			(4,683	)		(4,683	)
	Loans receivable, net	$	479,613		$	193,717			$	673,330			$	438,178		$	438,178
	Loans held-for-sale
	Residential 1-4 family	$	568		$	—			$	568			$	173		$	173
	Salisbury has entered into loan participation agreements with other banks and transferred a portion of its originated loans to the participating banks. Transferred amounts are accounted for as sales and excluded from Salisbury’s loans receivable. Salisbury and its participating lenders share ratably in any gains or losses that may result from a borrower’s lack of compliance with contractual terms of the loan. Salisbury services the loans on behalf of the participating lenders and, as such, collects cash payments from the borrowers, remits payments (net of servicing fees) to participating lenders and disburses required escrow funds to relevant parties.
	Salisbury also has entered into loan participation agreements with other banks and purchased a portion of the other banks’ originated loans.  Purchased amounts are accounted for as loans without recourse to the originating bank.  Salisbury and its originating lenders share ratably in any gains or losses that may result from a borrower’s lack of compliance with contractual terms of the loan.  The originating banks service the loans on behalf of the participating lenders and, as such, collect cash payments from the borrowers, remits payments (net of servicing fees) to participating lenders and disburses required escrow funds to relevant parties.
	At December 31, 2014 and 2013, Salisbury serviced commercial loans for other banks under loan participation agreements totaling $39.0 million and $24.2 million, respectively. Salisbury sold participation interests in 20 loans with gross loan outstanding balances of $79.1 million; retaining $40.1 million in net balances.  Additionally, Salisbury purchased a participant share in 21 loans with outstanding balances of $13.8 million. Construction loans have not been fully drawn on as of December 31, 2014.
	Concentrations of Credit Risk
	Salisbury's loans consist primarily of residential and commercial real estate loans located principally in northwestern Connecticut, 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.
	Credit Quality
	Salisbury uses credit risk ratings to determine its allowance for loan losses. Credit risk ratings categorize loans by common financial and structural characteristics that measure the credit strength of a borrower. The rating model has eight risk rating grades, with each grade corresponding to a progressively greater risk of default. Grades 1 through 4 are pass ratings and 5 through 8 are criticized as defined by the regulatory agencies. Risk ratings are assigned to differentiate risk within the portfolio and are reviewed on an ongoing basis and revised, if needed, to reflect changes in the borrowers' current financial position and outlook, risk profiles and the related collateral and structural positions.
	Loans rated as "special mention" possess credit deficiencies or potential weaknesses deserving management’s close attention that if left uncorrected may result in deterioration of the repayment prospects for the loans at some future date.
	Loans rated as "substandard" are loans where the Bank’s position is clearly not protected adequately by borrower current net worth or payment capacity. These loans have well defined weaknesses based on objective evidence and include loans where future losses to the Bank may result if deficiencies are not corrected, and loans where the primary source of repayment such as income is diminished and the Bank must rely on sale of collateral or other secondary sources of collection.
	Loans rated "doubtful" have the same weaknesses as substandard loans with the added characteristic that the weakness makes collection or liquidation in full, given current facts, conditions, and values, to be highly improbable. The possibility of loss is high, but due to certain important and reasonably specific pending factors, which may work to strengthen the loan, its reclassification as an estimated loss is deferred until its exact status can be determined.
	Loans classified as "loss" are considered uncollectible and of such little value that continuance as Bank assets is unwarranted. This classification does not mean that the loan has absolutely no recovery or salvage value, but rather, it is not practical or desirable to defer writing off this loan even though partial recovery may be made in the future.
	Management actively reviews and tests its credit risk ratings against actual experience and engages an independent third-party to annually validate its assignment of credit risk ratings. In addition, the Bank’s loan portfolio is examined periodically by its regulatory agencies, the FDIC and the Connecticut Department of Banking.
	The composition of loans receivable by risk rating grade is as follows:
	Business Activities Loans
	(in thousands)		Pass			Special mention				Substandard				Doubtful			Loss		Total
	December 31, 2014
	Residential 1-4 family		$	232,628		$	12,350			$	7,187			$	93		$	—	$	252,258
	Residential 5+ multifamily			3,420			1,072				1,064				—			—		5,556
	Construction of residential 1-4 family			2,004			—				—				—			—		2,004
	Home equity credit			32,639			807				1,181				—			—		34,627
	Residential real estate			270,691			14,229				9,432				93			—		294,445
	Commercial			79,975			10,728				7,795				—			—		98,498
	Construction of commercial			18,024			—				578				—			—		18,602
	Commercial real estate			97,999			10,728				8,373				—			—		117,100
	Farm land			772			1,361				1,106				—			—		3,239
	Vacant land			6,039			140				3,163				—			—		9,342
	Real estate secured			375,501			26,458				22,074				93			—		424,126
	Commercial and industrial			44,903			3,527				774				—			—		49,204
	Municipal			6,083			—				—				—			—		6,083
	Consumer			4,271			53				10				—			—		4,334
	Loans receivable, gross		$	430,758		$	30,038			$	22,858			$	93		$	—	$	483,747
	Acquired Loans
	(in thousands)			Pass			Special mention				Substandard				Doubtful			Loss		Total
	December 31, 2014
	Residential 1-4 family		$	8,661		$	—			$	562			$	—		$	—	$	9,223
	Residential 5+ multifamily			8,735			—				—				—			—		8,735
	Construction of residential 1-4 family			—			—				—				—			—		—
	Home equity credit			—			—				—				—			—		—
	Residential real estate			17,396			—				562				—			—		17,958
Commercial			89,820			3,830				3,723				526			—		97,899
Construction of commercial			9,045			—				—				—			—		9,045
Commercial real estate			98,865			3,830				3,723				526			—		106,944
Farm land			—			—				—				—			—		—
Vacant land			—			—				—				—			—		—
Real estate secured			116,261			3,830				4,285				526			—		124,902
Commercial and industrial			66,098			1,675				941				—			—		68,714
Municipal			—			—				—				—			—		—
Consumer			96			7				19				—			—		122
Loans receivable, gross		$	182,455		$	5,512			$	5,245			$	526		$	—	$	193,738
Business Activities Loans
(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:
Business Activities Loans
					Past due
																							Accruing
(In thousands)			Current			1-29 days				30-59 days				60-89 days			90-179 days		180 days and over		30 days and over		90 days and over		Non- accrual
31-Dec-14
Residential 1-4 family		$	241,567		$	7,299			$	1,250			$	555		$	976	$	611	$	3,392	$	—	$	2,445
Residential 5+ multifamily			5,467			—				—				—			89		—		89		—		89
Construction of residential 1-4 family			2,004			—				—				—			—		—		—		—		—
Home equity credit			33,488			387				122				528			39		63		752		—		348
Residential real estate			282,526			7,686				1,372				1,083			1,104		674		4,233		—		2,882
Commercial			94,598			2,079				602				—			—		1,219		1,821		—		1,219
Construction of commercial			18,602			—				—				—			—		—		—		—		—
Commercial real estate			113,200			2,079				602				—			—		1,219		1,821		—		1,219
Farm land			2,119			—				13				723			—		384		1,120		—		384
Vacant land			6,422			51				7				—			39		2,823		2,869		—		2,862
Real estate secured			404,267			9,816				1,994				1,806			1,143		5,100		10,043		—		7,347
Commercial and industrial			48,478			582				91				17			36		—		144		17		33
Municipal			6,083			—				—				—			—		—		—		—		—
Consumer			4,274			47				8				5			—		—		13		—		—
Loans receivable, gross		$	463,102		$	10,445			$	2,093			$	1,828		$	1,179	$	5,100	$	10,200	$	17	$	7,380
Acquired Loans
					Past due
																							Accruing
(In thousands)			Current			1-29 days				30-59 days				60-89 days			90-179 days		180 days and over		30 days and over		90 days and over		Non- accrual
31-Dec-14
Residential 1-4 family		$	8,661		$	—			$	—			$	—		$	—	$	562	$	562	$	—	$	562
Residential 5+ multifamily			8,735			—				—				—			—		—		—		—		—
Construction of residential 1-4 family			—			—				—				—			—		—		—		—		—
Home equity credit			—			—				—				—			—		—		—		—		—
Residential real estate			17,396			—				—				—			—		562		562		—		562
Commercial			95,695			1,109				167				—			285		643		1,095		—		1,931
Construction of commercial			9,045			—				—				—			—		—		—		—		—
Commercial real estate			104,740			1,109				167				—			285		643		1,095		—		1,931
Farm land			—			—				—				—			—		—		—		—		—
Vacant land			—			—				—				—			—		—		—		—		—
Real estate secured			122,136			1,109				167				—			285		1,205		1,657		—		2,493
Commercial and industrial			67,665			740				89				220			—		—		309		—		—
Municipal			—			—				—				—			—		—		—		—		—
Consumer			117			5				—				—			—		—		—		—		—
Loans receivable, gross		$	189,918		$	1,854			$	256			$	220		$	285	$	1,205	$	1,966	$	—	$	2,493
Business Activities Loans
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
Interest on non-accrual loans that would have been recorded as additional interest income for the years ended December 31, 2014, 2013 and 2012 had the loans been current in accordance with their original terms totaled $632,000, $487,000 and $106,000, respectively.
Troubled Debt Restructurings (TDRs)
Troubled debt restructurings occurring during the periods are as follows:
Business Activities Loans
		31-Dec-14											31-Dec-13
(in thousands)		Quantity			Pre-modification balance				Post-modification balance				Quantity			Pre-modification balance		Post-modification balance
Residential real estate			4		$	308			$	308				6		$	2,434	$	2,434
Land			—			—				—				2			225		225
Commercial real estate			4			1,076				1,076				—			—		—
Construction of commercial			1			131				131				—			—		—
Consumer			—			—				—				1			22		22
Commercial and industrial			—			—				—				1			91		91
Troubled debt restructurings			9		$	1,515			$	1,515				10		$	2,772	$	2,772
Rate reduction and term extension			—		$	—			$	—				5		$	813	$	813
Interest only pursuant to sale			1			24				24				1			40		40
Interest only and term extension			1			48				48				—			—		—
Interest only pursuant to sale and term extension			1			230				230				—			—		—
Interest only			1			30				30				—			—		—
Debt consolidation and term extension			2			447				447				—			—		—
Rate reduction			—			—				—				2			1,070		1,070
Rate reduction interest only			—			—				—				1			758		758
Debt consolidation, rate reduction, term extension and note bifurcation			1			399				399				—			—		—
Rate reduction and debt consolidation			—			—				—				1			91		91
Term extension			2			337				337				—			—		—
Troubled debt restructurings			9		$	1,515			$	1,515				10		$	2,772	$	2,772
Acquired Loans
		31-Dec-14
(in thousands)			Quantity			Pre-modification balance				Post-modification balance
Residential real estate			—		$	—			$	—
Land			—			—				—
Commercial real estate			1			571				571
Construction of commercial			—			—				—
Consumer			—			—				—
Commercial and industrial			—			—				—
Troubled debt restructurings			1		$	571			$	571
Rate reduction and term extension			—		$	—			$	—
Interest only pursuant to sale			—			—				—
Interest only and term extension			—			—				—
Interest only pursuant to sale and term extension			—			—				—
Interest only			—			—				—
Debt consolidation and term extension			—			—				—
Rate reduction			1			571				571
Rate reduction interest only			—			—				—
Debt consolidation, rate reduction, term extension and note bifurcation			—			—				—
Rate reduction and debt consolidation			—			—				—
Term extension			—			—				—
Troubled debt restructurings			1		$	571			$	571
Ten loans were restructured during 2014, of which one loan, totaling $30,000, was past due 90-179 days at December 31, 2014.
The following table discloses the recorded investment and number of modifications for TDRs within the last year where a concession has been made, that then defaulted in the current reporting period. All TDR loans are included in the Impaired Loan schedule and are individually evaluated.
		Modifications that Subsequently Defaulted
		For the twelve months ending December 31, 2014
		Quantity				Balance
Troubled Debt Restructurings
Residential 1-4 family			2		$	38
Commercial real estate (1)			1			—
Commercial and industrial			—			—
Total			3		$	38
	-1	Loan paid off as of December 31, 2014
		Modifications that Subsequently Defaulted
		For the twelve months ending December 31, 2013
		Quantity				Balance
Troubled Debt Restructurings
Residential 1-4 family			2		$	783
Commercial and industrial			1			83
Total			3		$	866
Impaired loans
Loans individually evaluated for impairment (impaired loans) are loans for which Salisbury does not expect to collect all contractual principal and interest in accordance with the contractual terms of the loan. Impaired loans include all modified loans classified as TDRs and loans on non-accrual status. The components of impaired loans are as follows:
Business Activities Loans
Years ended December 31, (in thousands)			2014			2013
Non-accrual loans, excluding troubled debt restructured loans		$	6,752		$	5,419
Non-accrual troubled debt restructured loans			628			1,753
Accruing troubled debt restructured loans			9,189			8,500
Total impaired loans		$	16,569		$	15,672
Commitments to lend additional amounts to impaired borrowers		$	—		$	—
Acquired Loans
Years ended December 31, (in thousands)			2014
Non-accrual loans, excluding troubled debt restructured loans		$	2,493
Non-accrual troubled debt restructured loans			—
Accruing troubled debt restructured loans			571
Total impaired loans		$	3,064
Commitments to lend additional amounts to impaired borrowers		$	—
Allowance for Loan Losses
Changes in the allowance for loan losses are as follows:
		Business Activities Loans																Acquired Loans
Years ended		31-Dec-14																31-Dec-14
(In thousands)			Beginning							Charge-				Reco-			Ending		Beginning				Charge-		Reco-		Ending
			balance			Provision				offs				veries			balance		balance		Provision		offs		veries		balance
Residential		$	1,938		$	657			$	(307	)		$	18		$	2,306	$	—	$	—	$	—	$	—	$	—
Commercial			1,385			355				(84	)			41			1,697		—		7		—		—		7
Land			226			58				(121	)			1			164		—		—		—		—		—
Real estate			3,549			1,070				(512	)			60			4,167		—		7		—		—		7
Commercial and industrial			561			25				(19	)			16			583		—		14		—		—		14
Municipal			43			18				—				—			61		—		—		—		—		—
Consumer			105			16				(28	)			24			117		—		—		—		—		—
Unallocated			425			(16	)			—				—			409		—		—		—		—		—
Totals		$	4,683		$	1,113			$	(559	)		$	100		$	5,337	$	—	$	21	$	—	$	—	$	21
Business Activities Loans
		31-Dec-13
(In thousands)			Beginning							Charge-				Reco-			Ending
			balance			Provision				offs				veries			balance
Residential		$	1,934		$	275			$	(271	)		$	—		$	1,938
Commercial			1,059			528				(208	)			6			1,385
Land			300			147				(221	)			—			226
Real estate			3,293			950				(700	)			6			3,549
Commercial and industrial			499			65				(4	)			1			561
Municipal			36			7				—				—			43
Consumer			92			59				(70	)			24			105
Unallocated			440			(15	)			—				—			425
Totals		$	4,360		$	1,066			$	(774	)		$	31		$	4,683
Business Activities Loans
		31-Dec-12
(In thousands)			Beginning							Charge-				Reco-			Ending
			balance			Provision				offs				veries			balance
Residential		$	1,479		$	688			$	(233	)		$	—		$	1,934
Commercial			1,139			(52	)			(64	)			36			1,059
Land			409			167				(276	)			—			300
Real estate			3,027			803				(573	)			36			3,293
Commercial and industrial			704			(21	)			(222	)			38			499
Municipal			24			12				—				—			36
Consumer			79			78				(91	)			26			92
Unallocated			242			198				—				—			440
Totals		$	4,076		$	1,070			$	(886	)		$	100		$	4,360
The composition of loans receivable and the allowance for loan losses is as follows:
Business Activities Loans
(in thousands)		Collectively evaluated							Individually evaluated							Total portfolio
			Loans			Allowance				Loans				Allowance			Loans		Allowance
31-Dec-14
Residential 1-4 family		$	245,997		$	1,316			$	6,261			$	549		$	252,258	$	1,865
Residential 5+ multifamily			4,536			66				1,020				3			5,556		69
Construction of residential 1-4 family			2,004			13				—				—			2,004		13
Home equity credit			34,231			350				396				9			34,627		359
Residential real estate			286,768			1,745				7,677				561			294,445		2,306
Commercial			93,784			1,018				4,714				486			98,498		1,504
Construction of commercial			18,474			193				128				—			18,602		193
Commercial real estate			112,258			1,211				4,842				486			117,100		1,697
Farm land			2,855			59				384				—			3,239		59
Vacant land			6,245			67				3,097				38			9,342		105
Real estate secured			408,126			3,082				16,000				1,085			424,126		4,167
Commercial and industrial			48,635			532				569				51			49,204		583
Municipal			6,083			61				—				—			6,083		61
Consumer			4,334			117				—				—			4,334		117
Unallocated allowance			—			—				—				—			—		409
Totals		$	467,178		$	3,792			$	16,569			$	1,136		$	483,747	$	5,337
Acquired Loans
(in thousands)		Collectively evaluated							Individually evaluated							ASC 310-30 loans				Total portfolio
			Loans			Allowance				Loans				Allowance			Loans		Allowance		Loans		Allowance
31-Dec-14
Residential 1-4 family		$	8,661		$	—			$	562			$	—		$	—		—	$	9,223	$	—
Residential 5+ multifamily			8,735			—				—				—			—		—		8,735		—
Construction of residential 1-4 family			—			—				—				—			—		—		—		—
Home equity credit			—			—				—				—			—		—		—		—
Residential real estate			17,396			—				562				—			—		—		17,958		—
Commercial			89,820			—				2,502				—			5,577		—		97,899		—
Construction of commercial			9,045			7				—				—			—		—		9,045		7
Commercial real estate			98,865			7				2,502				—			5,577		—		106,944		7
Farm land			—			—				—				—			—		—		—		—
Vacant land			—			—				—				—			—		—		—		—
Real estate secured			116,261			7				3,064				—			5,577		—		124,902		7
Commercial and industrial			66,874			14				—				—			1,840		—		68,714		14
Municipal			—			—				—				—			—		—		—		—
Consumer			103			—				—				—			19		—		122		—
Unallocated allowance			—			—				—				—			—		—		—		—
Totals		$	183,238		$	21			$	3,064			$	—		$	7,436	$	—	$	193,738	$	21
Business Activities Loans
(in thousands)		Collectively evaluated							Individually evaluated							Total portfolio
			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:
Business Activities Loans
December 31, 2014  (in thousands)		Collectively evaluated							Individually evaluated							Total portfolio
			Loans			Allowance				Loans				Allowance			Loans		Allowance
Performing loans		$	457,744		$	3,283			$	—			$	—		$	457,744	$	3,283
Potential problem loans			9,423			509				11				—			9,434		509
Impaired loans			—			—				16,569				1,136			16,569		1,136
Unallocated allowance			—			409				—				—			—		409
Totals		$	467,167		$	4,201			$	16,580			$	1,136		$	483,747	$	5,337
Acquired Loans
December 31, 2014  (in thousands)		Collectively evaluated							Individually evaluated							Total portfolio
			Loans			Allowance				Loans				Allowance			Loans		Allowance
Performing loans		$	187,966		$	21			$	—			$	—		$	187,966	$	21
Potential problem loans			2,708			—				—				—			2,708		—
Impaired loans			—			—				3,064				—			3,064		—
Unallocated allowance			—			—				—				—			—		—
Totals		$	190,674		$	21			$	3,064			$	—		$	193,738	$	21
A specific valuation allowance is established for the impairment amount of each impaired loan, calculated using the fair value of expected cash flows or collateral, in accordance with the most likely means of recovery. Certain data with respect to loans individually evaluated for impairment is as follows:
Business Activities Loans
		Impaired loans with specific allowance																Impaired loans with no specific allowance
(In thousands)		Loan balance												Specific			Income	Loan balance							Income
			Book			Note				Average				allowance			recognized		Book		Note		Average		Recognized
31-Dec-14
Residential 1-4 family		$	5,008		$	5,157			$	4,547			$	552		$	128	$	2,273	$	2,395	$	2,703	$	57
Home equity credit			9			24				91				9			—		387		405		441		4
Residential real estate			5,017			5,181				4,638				561			128		2,660		2,800		3,144		61
Commercial			3,383			3,563				3,262				486			108		1,331		1,520		1,468		54
Construction of commercial			—			—				—				—			—		128		134		123		—
Farm land			—			—				—				—			—		384		384		384		—
Vacant land			3,097			3,996				3,090				38			12		—		—		—		—
Real estate secured			11,497			12,740				10,990				1,085			248		4,503		4,838		5,119		115
Commercial and industrial			102			161				106				51			2		467		469		516		30
Consumer			—			—				—				—			—		—		—		19		—
Totals		$	11,599		$	12,901			$	11,096			$	1,136		$	250	$	4,970	$	5,307	$	5,654	$	145
Acquired Loans
		Impaired loans with specific allowance																Impaired loans with no specific allowance
(In thousands)		Loan balance												Specific			Income	Loan balance							Income
			Book			Note				Average				allowance			recognized		Book		Note		Average		Recognized
31-Dec-14
Residential 1-4 family		$	—		$	—			$	—			$	—		$	—	$	562	$	716	$	562	$	3
Home equity credit			—			—				—				—			—		—		—		—		—
Residential real estate			—			—				—				—			—		562		716		562		3
Commercial			—			—				—				—			—		2,502		4,014		2,502		12
Construction of commercial			—			—				—				—			—		—		—		—		—
Farm land			—			—				—				—			—		—		—		—		—
Vacant land			—			—				—				—			—		—		—		—		—
Real estate secured			—			—				—				—			—		3,064		4,730		3,064		15
Commercial and industrial			—			—				—				—			—		—		4		—		—
Consumer			—			—				—				—			—		—		—		—		—
Totals		$	—		$	—			$	—			$	—		$	—	$	3,064	$	4,734	$	3,064	$	15
Business Activities Loans
31-Dec-13
Residential 1-4 family		$	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	12 Months Ended
	Dec. 31, 2014
Mortgage Loans on Real Estate [Abstract]
MORTGAGE SERVICING RIGHTS	NOTE 5 - MORTGAGE SERVICING RIGHTS
	Loans serviced for others are not included in the consolidated balance sheets. Balances of loans serviced for others and the fair value of mortgage servicing rights are as follows:
	December 31, (in thousands)			2014			2013
	Residential mortgage loans serviced for others		$	138,106		$	146,258
	Fair value of mortgage servicing rights			1,568			1,579
	Changes in mortgage servicing rights are as follows:
	Years ended December 31, (in thousands)			2014			2013			2012
	Mortgage Servicing Rights
	Balance, beginning of period		$	980		$	1,075		$	772
	Originated			17			294			682
	Amortization (1)			(303	)		(389	)		(379	)
	Balance, end of period			694			980			1,075
	Valuation Allowance
	Balance, beginning of period			(15	)		(38	)		(22	)
	Decrease (increase) in impairment reserve (1)			15			23			(16	)
	Balance, end of period			—			(15	)		(38	)
	Mortgage servicing rights, net		$	694		$	965		$	1,037
		-1	Amortization expense and changes in the impairment reserve are recorded in loan servicing fee income.

PLEDGED_ASSETS

PLEDGED ASSETS	12 Months Ended
	Dec. 31, 2014
Guarantees [Abstract]
PLEDGED ASSETS	NOTE 6 - PLEDGED ASSETS
	The following securities and loans were pledged to secure public and trust deposits, securities sold under agreements to repurchase, FHLBB advances and credit facilities available.
	December 31, (in thousands)		2014		2013
	Securities available-for-sale (at fair value)	$	69,055	$	57,623
	Loans receivable		157,581		130,574
	Total pledged assets	$	226,636	$	188,197
	At December 31, 2014 securities were pledged as follows: $58.8 million to secure public deposits, $10.2 million to secure repurchase agreements and $0.1 million to secure FHLBB and FRB advances. Additionally, loans receivable are pledged to secure FHLBB advances and credit facilities.

BANK_PREMISES_AND_EQUIPMENT

BANK PREMISES AND EQUIPMENT	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
BANK PREMISES AND EQUIPMENT	NOTE 7 - BANK PREMISES AND EQUIPMENT
	The components of premises and equipment are as follows:
	December 31, (in thousands)		2014			2013
	Land	$	2,237		$	2,137
	Buildings and improvements		11,070			9,655
	Leasehold improvements		1,953			706
	Capital lease		425			425
	Furniture, fixtures, equipment and software		5,869			5,713
	Construction in progress, including land acquisition and development		257			132
	Total cost		21,811			18,768
	Accumulated depreciation and amortization		(7,380	)		(7,157	)
	Bank premises and equipment, net	$	14,431		$	11,611

GOODWILL_AND_INTANGIBLE_ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	NOTE 8 - GOODWILL AND INTANGIBLE ASSETS
	Changes in the carrying values of goodwill and intangible assets were as follows:
	Years ended December 31, (in thousands)			2014			2013			2012
	Goodwill (1)
	Balance, beginning of period		$	9,829		$	9,829		$	9,829
	Additions			2,723			—			—
	Impairment			—			—			—
	Balance, end of period		$	12,552		$	9,829		$	9,829
	Core Deposit Intangibles
	Cost, beginning of period		$	2,543		$	2,543		$	2,543
	Union Savings branch purchase			490			—			—
	Riverside Bank merger			2,215			—			—
	Impairment			—			—			—
	Cost, end of period			5,248			2,543			2,543
	Amortization, beginning of period			(1,967	)		(1,745	)		(1,523	)
	Amortization			(291	)		(222	)		(222	)
	Amortization, end of period			(2,258	)		(1,967	)		(1,745	)
	Core deposit intangibles, net		$	2,990		$	576		$	798
		-1	Not subject to amortization.
	In June 2014, Salisbury acquired the Sharon, Connecticut branch office of Union Savings Bank, and assumed approximately $18.2 million in deposits and acquired approximately $0.1 million in loans. Salisbury realized no goodwill and assigned a core deposit intangible of $490,000 to the acquisition. In December 2014, Salisbury acquired Riverside Bank of Poughkeepsie, NY, and assumed approximately $211.2 million in deposits and acquired approximately $196.3 million in loans, and a property located at 11 Garden Street, Poughkeepsie, NY. Salisbury realized goodwill of $2.7 million and assigned a core deposit intangible of $2.2 million to the acquisition.
	Salisbury evaluated its goodwill and intangible assets as of December 31, 2014 and 2013, and found no impairment.
	The core deposit intangibles were recorded as identifiable intangible assets and are being amortized over ten years using the sum-of-the-years’ digits method. Estimated annual amortization expense of core deposit intangibles is as follows:
	Years ended December 31, (in thousands)	CDI amortization
	2015	$    652
	2016	601
	2017	461
	2018	342
	2019	288
	2020	234
	2021	180
	2022	130
	2023	78
	2024	24

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2014
Banking and Thrift [Abstract]
DEPOSITS	NOTE 9 - DEPOSITS
	Scheduled maturities of time certificates of deposit are as follows:
	Years ended December 31, (in thousands)				CD maturities
		2015			$	76,080
		2016				31,845
		2017				11,536
		2018				9,455
		2019				10,127
		2020				2,167
		Total			$	141,210
	The total amount and scheduled maturities of time certificates of deposit in denominations of $100,000 or more are as follows:
	Years ended December 31, (in thousands)			2014				2013
	Within three months		$	9,175			$	6,279
	After three through six months			10,705				5,834
	After six through twelve months			14,738				7,450
	Over one year			35,375				14,804
	Total		$	69,993			$	34,367
	The total amount and scheduled maturities of time certificates of deposit in denominations of $250,000 or more were as follows:
	Years ended December 31, (in thousands)			2014				2013
	Within three months		$	2,406			$	2,079
	After three through six months			3,568				1,922
	After six through twelve months			2,900				2,465
	Over one year			4,248				2,366
	Total		$	13,122			$	8,832

SECURITIES_SOLD_UNDER_AGREEMEN

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE	12 Months Ended
	Dec. 31, 2014
Banking and Thrift [Abstract]
SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE	NOTE 10 – SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE
	Salisbury enters into overnight and short-term repurchase agreements with its customers. Securities sold under repurchase agreements are as follows:
	December 31, (dollars in thousands)		2014			2013
	Repurchase agreements, ending balance	$	4,163		$	2,554
	Repurchase agreements, average balance during period		4,598			3,035
	Book value of collateral		10,034			11,020
	Market value of collateral		10,729			11,106
	Weighted average rate during period		0.18	%		0.19	%
	Weighted average maturity		1 day			1 day

FEDERAL_HOME_LOAN_BANK_OF_BOST

FEDERAL HOME LOAN BANK OF BOSTON ADVANCES	12 Months Ended
	Dec. 31, 2014
Banking and Thrift [Abstract]
FEDERAL HOME LOAN BANK OF BOSTON ADVANCES	NOTE 11 – FEDERAL HOME LOAN BANK OF BOSTON ADVANCES
	Federal Home Loan Bank of Boston (“FHLBB”) advances are as follows:
					31-Dec-14									31-Dec-13
	Years ended December 31, (dollars in thousands)				Total				Callable (1)		Rate (2)			Total		Callable (1)		Rate (2)
		2014			$	—			$	—		0	%	$	1,598	$	—		3.87	%
		2015				791				—		3.88			791		—		3.88
		2016				15,022				15,000		4.05			15,022		15,000		4.05
		2017				6,000				6,000		3.99			6,000		6,000		3.99
		2018				7,000				—		3.69			7,000		—		3.69
		Total			$	28,813			$	21,000		3.95	%	$	30,411	$	21,000		3.94	%
		-1	Represents the portion of advances that are callable. Callable advances are presented by scheduled maturity. Callable advances are callable quarterly or one time callable by the FHLBB.
		-2	Weighted average rate based on scheduled maturity dates.
	In addition to outstanding FHLBB advances, Salisbury has additional available borrowing capacity, based on current capital stock levels, of $14.6 million and access to an unused FHLBB line of credit of $3.5 million at December 31, 2014. Advances from the FHLBB are secured by a blanket lien on qualified collateral, consisting primarily of loans with first mortgages secured by one-to-four family properties, certain unencumbered investment securities and other qualified assets.
	The following table sets forth certain information concerning short-term FHLBB advances:
	December 31, (dollars in thousands)			2014				2013
	Highest month-end balance during period		$	5,545			$	—
	Ending balance			—				—
	Average balance during period			664				52
	Weighted average rate during period			0.29	%			0.29	%

NET_DEFERRED_TAX_ASSETS_AND_IN

NET DEFERRED TAX ASSETS AND INCOME TAXES	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
NET DEFERRED TAX ASSETS AND INCOME TAXES	NOTE 12 – NET DEFERRED TAX ASSET AND INCOME TAXES
	Salisbury provides deferred taxes for the estimated future tax effects attributable to temporary differences and carry-forwards when realization is more likely than not. The components of the income tax provision were as follows:
	Years ended December 31, (in thousands)		2014			2013			2012
	Federal	$	1,057		$	940		$	1,076
	State		226			103			112
	Current provision		1,283			1,043			1,188
	Federal		(553	)		215			(199	)
	State		(120	)		—			—
	Change in valuation allowance		—			(349	)		—
	Deferred benefit		(673	)		(134	)		(199	)
	Income tax provision	$	610		$	909		$	989
	The following is a reconciliation of the expected federal statutory tax to the income tax provision:
	Years ended December 31,		2014			2013			2012
	Income tax at statutory federal tax rate		34	%		34	%		34	%
	State tax, net of federal tax benefit		2.23			1.35			1.47
	Tax exempt income and dividends received deduction		(30.22	)		(18.18	)		(16.25	)
	Expiration of capital loss carry forward		0			7			0
	Merger/acquisition related costs		7.77			0.00			0.00
	Other		5.71			1.04			0.27
	Change in valuation allowance		0			(7.00	)		0
	Effective income tax rates		19.49	%		18.21	%		19.49	%
	The components of Salisbury's net deferred tax assets are as follows:
	Years ended December 31, (in thousands)		2014			2013
	Allowance for loan losses	$	1,373		$	1,369
	Interest on non-performing loans		236			180
	Accrued deferred compensation		301			62
	Post-retirement benefits		17			16
	Other real estate owned write-downs		72			35
	Restricted stock awards		111			48
	Mark-to-market purchase accounting adjustments		2,180			—
	Write-down of securities		1,497			1,388
	Alternative minimum tax		540			528
	Other		10			4
	Gross deferred tax assets		6,337			3,630
	Valuation allowance		—			—
	Gross deferred tax assets, net		6,337			3,630
	Deferred loan costs, net		(538	)		(402	)
	Goodwill and core deposit intangible asset		(821	)		(746	)
	Accelerated depreciation		(1,209	)		(1,114	)
	Mark-to-market purchase accounting adjustments		—			(6	)
	Mortgage servicing rights		(255	)		(328	)
	Prepaid pension		—			(236	)
	Unrecognized pension benefit		—			(314	)
	Net unrealized holding gain on available-for-sale securities		(1,086	)		(224	)
	Gross deferred tax liabilities		(3,909	)		(3,370	)
	Net deferred tax asset	$	2,428		$	260
	Deferred taxes were increased during 2014 by $809,000 as a result of the acquisition of Riverside Bank, and by $1,234,000 for the tax effect of related adjustments to goodwill.
	Salisbury will only recognize a deferred tax asset when, based upon available evidence, realization is more likely than not.
	At December 31, 2012, a valuation allowance was maintained for the entire amount of the state deferred tax assets as a result of Connecticut legislation that permits banks to shelter certain mortgage income from the Connecticut corporation business tax through the use of a special purpose entity called a Passive Investment Company (“PIC”). In accordance with this legislation, in 2004, Salisbury formed a PIC, SBT Mortgage Service Corporation. Salisbury does not expect to pay state income tax in the foreseeable future unless there is a change in Connecticut law. Accordingly, Salisbury did not expect to be able to utilize the net operating losses generated by the PIC and established a valuation allowance. The capital loss carry-forwards generated by the PIC expired during 2013 and, as a result, the previously established valuation allowance was reversed.
	Salisbury’s policy is to provide for uncertain tax positions and the related interest and penalties based upon management’s assessment of whether a tax benefit is more likely than not to be sustained upon examination by tax authorities. As of December 31, 2014 and 2013, there were no material uncertain tax positions related to federal and state tax matters. Salisbury is currently open to audit under the statute of limitations by the Internal Revenue Service and state taxing authorities for the years ended December 31, 2011 through December 31, 2014.

SHAREHOLDERS_EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2014
Equity [Abstract]
SHAREHOLDERS' EQUITY	NOTE 13 – 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’s 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 December 31, 2014, that Salisbury and the Bank meet all of their capital adequacy requirements and are well-capitalized.
	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:
							To be Well Capitalized
		Actual					For Capital Adequacy					Under Prompt Corrective
							Purposes					Action Provisions
	(dollars in thousands)	Amount		Ratio			Amount		Ratio			Amount		Ratio
	December 31, 2014
	Total Capital (to risk-weighted assets)
	Salisbury	$	89,783		14.27	%	$	50,334		8	%		n/a		—
	Bank		80,492		12.75			50,492		8		$	63,116		10	%
	Tier 1 Capital (to risk-weighted assets)
	Salisbury		84,171		13.38			25,167		4			n/a		—
	Bank		74,881		11.86			25,246		4			37,869		6
	Tier 1 Capital (to average assets)
	Salisbury		84,171		12.31			27,344		4			n/a		—
	Bank		74,881		10.95			27,345		4			34,181		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
	Restrictions on 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.
	In July 2013, the Federal Reserve Bank (FRB) approved the final rules implementing the Basel Committee on Banking Supervision’s capital guidelines for bank holding companies and their bank subsidiaries. On July 9, 2013, the FDIC also approved, as an interim final rule, the regulatory capital requirements for U.S. banks, following the actions of the FRB. On April 8, 2014, the FDIC adopted as final its interim final rule, which is identical in substance to the final rules issued by the FRB in July 2013. Under the final rules, minimum requirements will increase for both the quantity and quality of capital held by the Bank and Company. The rules include a new common equity Tier 1 capital risk-weighted assets minimum ratio of 4.5%, raise the minimum ratio of Tier 1 capital to risk-weighted assets from 4.0% to 6.0%, require a minimum ratio of Total capital to risk-weighted assets of 8.0%, and require a minimum Tier 1 leverage ratio of 4.0%. A new capital conservation buffer, comprised of common equity Tier 1 capital, is also established above the regulatory minimum capital requirements. This capital conservation buffer will be phased in beginning January 1, 2016 at 0.625% of risk-weighted assets and increase each subsequent year by an additional 0.625% until reaching its final level of 2.5% on January 1, 2019. Strict eligibility criteria for regulatory capital instruments were also implemented under the final rules.
	The phase-in period for the final rules began for Salisbury on January 1, 2015, with full compliance with all of the final rule’s requirements phased in over a multi-year schedule and should be fully phased-in by January 1, 2019. Management believes that the Bank and the Company will remain well-capitalized and that their capital levels will exceed the new capital requirements.
	Preferred Stock
	In August 2011, Salisbury issued to the U.S. Secretary of the Treasury (the “Treasury”) $16 million 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 December 31, 2014 was 1.0%. 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 1.0%. Commencing with the second quarter of 2016, after four and one-half years from its issuance, the dividend rate will be fixed at 9.0% 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.
	Simultaneously with the receipt of the SBLF capital, Salisbury repurchased for $8,816,000 all of its Series A Preferred Stock sold to the Treasury in 2009 under the Capital Purchase Program, a part of the Troubled Asset Relief Program of the Emergency Economic Stabilization Act of 2008, and made a payment for accrued dividends. The transaction resulted in net capital proceeds to Salisbury of $7,184,000, of which Salisbury invested $6,466,000, or 90%, in the Bank as Tier 1 Capital.

PENSIONS_AND_OTHER_BENEFITS

PENSIONS AND OTHER BENEFITS	12 Months Ended
	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
PENSIONS AND OTHER BENEFITS	NOTE 14 – PENSION AND OTHER BENEFITS
	Salisbury had an insured noncontributory defined benefit retirement plan which was available to employees prior to December 31, 2012 based upon age and length of service. Effective December 31, 2012, the pension plan was frozen, by amending the plan to freeze retirement benefits at current levels and discontinue future benefit accruals. The plan was terminated effective October 15, 2014.  During 2012, Salisbury decided to complete its transition from providing retirement benefits under a defined benefit pension plan to a defined contribution 401(k) plan which is discussed below.
	Years ended December 31, (in thousands)		2014			2013			2012
	Change in projected benefit obligation
	Benefit obligation at beginning of year	$	5,250		$	6,039		$	7,949
	Actuarial (gain)/loss		(977	)		(860	)		1,012
	Service cost		—			—			404
	Interest cost		277			255			358
	Curtailments and settlements		—			—			(3,586	)
	Benefits paid		(4,550	)		(184	)		(98	)
	Benefit obligation at end of year		—			5,250			6,039
	Change in plan assets
	Plan assets at estimated fair value at beginning of year		6,868			6,019			6,164
	Actual return on plan assets		(2,318	)		1,033			720
	Contributions by employer		—			—			129
	Curtailments and settlements		—			—			(896	)
	Benefits paid		(4,550	)		(184	)		(98	)
	Fair value of plan assets at end of year		—			6,868			6,019
	Funded status and recognized asset (liability)
	included in other assets (liabilities) on the balance sheet	$	—		$	1,618		$	(20	)
	The components of amounts recognized in accumulated other comprehensive income, before tax effect, are as follows:
	Years ended December 31, (in thousands)		2014			2013			2012
	Unrecognized gain (loss)	$	—		$	924		$	(711	)
	Total	$	—		$	924		$	(711	)
	The accumulated benefit obligation for the plan was $0 and $5,250,000 at December 31, 2014 and 2013, respectively. The discount rate used in determining the actuarial present value of the projected benefit obligation was 5.10% for 2013 and 4.35% for 2012.
	The components of net periodic cost are as follows:
	Years ended December 31, (in thousands)		2014			2013			2012
	Service cost	$	—		$	—		$	404
	Interest cost on benefit obligation		277			255			358
	Expected return on plan assets		(297	)		(258	)		(455	)
	Amortization of net gain (loss)		(1	)		—			123
	Net periodic benefit cost		(21	)		(3	)		430
	Additional amount recognized due to settlement or curtailment		—			—			341
			(21	)		(3	)		771
	Other changes in plan assets and benefit obligations recognized
	in other comprehensive loss (income):
	Net actuarial loss (gain)		923			(1,635	)		(2,284	)
	Amortization of net gain (loss)		1			—			(123	)
	Total recognized in other comprehensive loss (income)		924			(1,635	)		(2,407	)
	Total recognized in net periodic cost and other comprehensive loss (income)	$	903		$	(1,638	)	$	(1,636	)
	The discount rate used to determine the net periodic benefit cost was 5.10% for 2014, 4.35% for 2013 and 4.75% for 2012; and the expected return on plan assets was 4.35% for 2014 and 2013, and 7.50% for 2012.
	In 2014, Salisbury terminated the Defined Benefit Pension Plan.  Excess assets in the amount of $1,018,000 were distributed to the Bank’s Defined Contribution Plan (401k) and the Employee Stock Ownership Plan (ESOP) for future allocations to employees.  The division of the excess pension assets was 66.67% to the 401k account (or $679,000) and 33.33% to the ESOP account (or $339,000).
	401(k) Plan
	Salisbury offers a 401(k) Plan to eligible employees. Under the Plan, eligible participants may contribute a percentage of their pay subject to IRS limitations. Salisbury may make discretionary contributions to the Plan. Effective December 31, 2012, and simultaneously with the freezing of the pension plan, the 401(k) Plan was amended to increase the safe harbor contribution for all qualifying employees to 4% from 3%. The Bank’s safe harbor contribution percentage is reviewed annually and, under provisions of the plan, is subject to change in the future. An additional discretionary match, of up to 6%, may also be made for all employees that meet the plan’s qualifying requirements for such a match. This discretionary matching percentage, if any, is also subject to review under the provisions of the plan.
	Both the safe harbor and additional discretionary match, if any, vest immediately.
	Salisbury’s 401(k) Plan contribution expense for 2014, 2013 and 2012 was $331,000, $657,000 and $292,000, 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. Benefit expenses totaled $15,000 and $160,000 in 2014 and 2013, respectively.
	Other Retirement Plans
	Salisbury adopted ASC 715-60, “Compensation - Retirement Benefits - Defined Benefit Plans - Other Postretirement" and recognized a liability for Salisbury’s future postretirement benefit obligations under endorsement split-dollar life insurance arrangements. The total liability for the arrangements included in other liabilities was $581,000 and $528,000 at December 31, 2014, and 2013, respectively. Expense under this arrangement was $53,000 for 2014, $49,000 for 2013, and $45,000 for 2012.
	The Bank entered into a Supplemental Retirement Plan Agreement with its former Chief Executive Officer that provides for supplemental post retirement payments for a ten year period as described in the agreement. The related liability was $105,000 and $121,000 at December 31, 2014, and 2013, respectively. The related expense amounted to $8,000, $9,000 and $12,000 for 2014, 2013 and 2012, respectively.
	The Bank assumed a Supplemental Retirement Plan Agreement with a former Chief Executive Officer of Riverside Bank that provides for supplemental post retirement payments for a fifteen year period as described in the agreement. The related liability was $668,000 at December 31, 2014. The related expense amounted to $2,000 for 2014.
	A Non-Qualified Deferred Compensation Plan (the "Plan") was adopted 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 2014 and 2013, the Bank awarded seven (7) and six (6) Executives, respectively with discretionary contributions to the plan. Expenses related to this plan amounted to $60,000 for 2014. In 2014, there was also a recovery of $8,000 of prior expenses from contributions in 2013. Based on the Executive’s date of retirement, the vesting schedule ranges from 7.7% per year to 50% per year.

LONG_TERM_INCENTIVE_PLAN

LONG TERM INCENTIVE PLAN	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
DIRECTORS STOCK RETAINER PLAN AND LONG TERM INCENTIVE PLAN	NOTE 15 - LONG TERM INCENTIVE PLAN
	The Board of Directors adopted the 2011 Long Term Incentive Plan (the “Plan”) on March 25, 2011, and the shareholders approved the Plan at the 2011 Annual Meeting. The Plan was amended on January 18, 2013. The purpose of the Plan is to assist Salisbury and the Bank in attracting, motivating, retaining and rewarding employees, officers and directors by enabling such persons to acquire or increase a proprietary interest in Salisbury in order to strengthen the mutuality of interests between such persons and our shareholders, and providing such persons with stock-based long-term performance incentives to expend their maximum efforts in the creation of shareholder value.
	The terms of the Plan provide for grants of Directors Stock Retainer Awards, Stock Options, Stock Appreciation Rights (“SARs”), Restricted Stock, Restricted Stock Units, Performance Awards, Deferred Stock, Dividend Equivalents, and Stock or Other Stock-Based Awards that may be settled in shares of Common Stock, cash, or other property (collectively, “Awards”).
	Under the Plan, the total number of shares of Common Stock reserved and available for issuance in the ten years following adoption of the Plan in connection with Awards under the Plan is 84,000 shares of Common Stock, which represented less than 5% of Salisbury’s outstanding shares of Common Stock at the time the Plan was adopted. Shares of Common Stock with respect to Awards previously granted under the Plan that are cancelled, terminate without being exercised, expire, are forfeited or lapse will again be available for issuance pursuant to Awards. Also, shares of Common Stock subject to Awards settled in cash and shares of Common Stock that are surrendered in payment of any Award or any tax withholding requirements will again be available for issuance pursuant to Awards. No more than 30,000 shares of Common Stock may be issued pursuant to Awards in any one calendar year. In addition, the Plan limits the total number of shares of Common Stock that may be awarded as Incentive Stock Options (“ISOs”) to 42,000 and the total number of shares of Common Stock that may be issued as Directors Stock Retainer Awards to 15,000. The Directors stock retainer awards were increased from 120 shares per year to 240 shares per year effective January 25, 2013.  The 2013 shares were pro-rated at the rate of 120 shares for May 2012 – January 2013 (9 months at 10 shares per month) and at the rate of 240 shares for February 2013 – April 2013 (3 months at the rate of 20 shares per month). One director’s shares were pro-rated from when he joined the Board at the end of June 2012.
	In 2014, 2013, and 2012, there were 2,160, 1,330 and 960 shares issued, respectively, and the related compensation expense was $65,000, $34,000 and $24,000, respectively.
	The persons eligible to receive awards under the Plan are the officers, directors and employees of Salisbury and the Bank. The Plan is administered by the Human Resources and Compensation Committee (“Compensation Committee“) appointed by the Board. However, the Board may exercise any power or authority granted to the Compensation Committee. Subject to the terms of the Plan, the Compensation Committee or the Board is authorized to select eligible persons to receive Awards, determine the type and number of Awards to be granted and the number of shares of Common Stock to which Awards will relate, specify times at which Awards will be exercisable or settleable, including performance conditions that may be required as a condition thereof, set other terms and conditions of Awards, prescribe forms of Award agreements, interpret and specify rules and regulations relating to the Plan, and make all other determinations that may be necessary or advisable for the administration of the Plan.
	The Compensation Committee or the Board is authorized to grant (i) stock options, including (a) ISOs which can result in potentially favorable tax treatment to the participant, and (b) non-qualified stock options, and (ii) SARs entitling the participant to receive the amount by which the fair market value of a share of Common Stock on the date of exercise exceeds the grant price of the SAR. The exercise price per share subject to an option and the grant price of a SAR are determined by the Compensation Committee or the Board, but shall not be less than the fair market value of a share of Common Stock on the date of grant.
	The Compensation Committee or the Board is authorized, subject to limitations under applicable law, to grant to participants such other Awards that are payable in, valued in whole or in part by reference to, or otherwise based on or related to, shares of Common Stock, as deemed to be consistent with the purposes of the Plan. These could include shares of Common Stock awarded purely as a “bonus” and not subject to any restrictions or conditions, other rights convertible or exchangeable into shares of Common Stock and Awards valued by reference to book value of the Common Stock or the performance of Salisbury or the Bank. The Compensation Committee or the Board may determine the terms and conditions of such Awards.
	The Compensation Committee or the Board may amend, modify or terminate the Plan or the Compensation Committee’s authority to grant Awards without further shareholder approval, except shareholder approval must be obtained for any amendment that would (a) materially increase the number of shares of Common Stock available under the Plan; (b) expand the types of awards under the Plan; (c) materially expand the class of persons eligible to participate in the Plan; (d) materially expand the term of the Plan; or (e) be of a nature that would require shareholder approval pursuant to any law or regulation or under the rules of the NASDAQ Capital Market.
	Unless earlier terminated by the Board, the Plan will terminate on the tenth anniversary of the effective date of the Plan (March 25, 2021) or, if the shareholders approve an amendment that increases the number of shares of Common Stock subject to the Plan, the tenth anniversary of such approval. The termination of the Plan on such date will not affect the validity of any Award outstanding on the date of termination, and any such Awards will continue to be governed by the applicable terms and conditions of the Plan.
	The Plan provides that award agreements for any Awards that the Committee or the Board reasonably determines to constitute a “non-qualified deferred compensation Plan” subject to the requirements of Section 409A of the Internal Revenue Code of 1986, as amended (the “Code”), will be construed in a manner consistent with the requirements of Section 409A and that the Committee or the Board may amend any Award agreement (and the provisions of the Plan) if and to the extent that the Committee or the Board determines that the amendment is necessary or appropriate to comply with the requirements of Section 409A of the Code. The Plan also provides that any such Award will be subject to certain additional requirements specified in the Plan if and to the extent required to comply with Section 409A of the Code.
	Grants of Restricted Stock and Options
	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) employees, including 2,000 shares to Donald E. White, Chief Financial Officer, and 1,000 shares to Richard P. Kelly, Executive Vice President and Chief Credit Officer. The stock will be vested three years from the grant date.
	On December 5, 2014, Salisbury granted a total of 6,000 shares of restricted stock pursuant to its 2011 Long Term Incentive Plan, to three (3) employees, including 1,000 shares to Richard J. Cantele, Jr., President and Chief Executive Officer, 3,000 shares to John Davies, New York Regional President and Chief Lending Officer, and 2,000 shares to Todd Rubino, Senior Vice President and Senior Commercial Loan Officer. Of these 6,000 shares, 2,250 immediately vested and the remaining 3,750 shares vest over a period of 36 months.
	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. The fair value of the stock as of the grant date was determined to be $490,000 and the stock will be vested three years from the grant date.
	The remaining weighted average vesting period on restricted shares as of December 31, 2014, over which unrecognized compensation cost is expected to be recognized, is 1.5 years.
	Expense in 2014 and 2013 totaled $216,000 and $142,000. Unrecognized compensation cost relating to the awards as of December 31, 2014 and 2013 totaled $313,000 and $335,000, respectively. Forfeitures in 2014 totaled 2,000 shares, and forfeitures in 2013 totaled 500 shares.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 16 - RELATED PARTY TRANSACTIONS
	In the normal course of business the Bank has granted loans to executive officers, directors, principal shareholders and associates of the foregoing persons considered to be related parties. Changes in loans to executive officers, directors and their related associates are as follows (there are no loans to principal shareholders):
	Years ended December 31, (in thousands)		2014			2013
	Balance, beginning of period	$	1,279		$	1,309
	Additional related party loans acquired pursuant to Riverside Bank merger		6,828			—
	Advances		271			63
	Repayments		(318	)		(93	)
	Balance, end of period	$	8,060		$	1,279

COMPREHENSIVE_INCOME

COMPREHENSIVE INCOME	12 Months Ended
	Dec. 31, 2014
Equity [Abstract]
COMPREHENSIVE INCOME	NOTE 17 - COMPREHENSIVE INCOME
	Comprehensive income includes net income and any changes in equity from non-owner sources that are not recorded in the income statement (such as changes in net unrealized gains (losses) on securities). The purpose of reporting comprehensive income is to report a measure of all changes in shareholders’ equity that result from recognized transactions and other economic events of the period other than transactions with owners in their capacity as owners.
	The components of comprehensive income are as follows:
	Years ended December 31, (in thousands)		2014			2013			2012
	Net income	$	2,521		$	4,083		$	4,077
	Other comprehensive income (loss)
	Net unrealized gains (losses) on securities available-for-sale		2,534			(3,743	)		2,632
	Reclassification of net realized gains in net income(1)		—			—			(279	)
	Unrealized gains (losses) on securities available-for-sale		2,534			(3,743	)		2,353
	Income tax (expense) benefit		(862	)		1,273			(800	)
	Unrealized gains (losses) on securities available-for-sale, net of tax		1,672			(2,470	)		1,553
	Pension plan (expense) income (see Note 14)		(924	)		1,635			2,407
	Income tax benefit (expense)		314			(556	)		(818	)
	Pension plan (expense) income, net of tax		(610	)		1,079			1,589
	Other comprehensive income (loss), net of tax		1,062			(1,391	)		3,142
	Comprehensive income	$	3,583		$	2,692		$	7,219
	(1) Reclassification adjustments include realized security gains and losses. The gains and losses have been reclassified out of other comprehensive income (loss) and have affected certain lines in the consolidated statements of income as follows: the pretax amount is reflected as gain on securities, net; the tax effect is included in the income tax provision; and the after tax amount is included in net income.
	The components of accumulated other comprehensive income are as follows:
	December 31, (in thousands)		2014			2013
	Unrealized gains on securities available-for-sale, net of tax	$	2,108		$	436
	Unrecognized pension plan income, net of tax		—			610
	Accumulated other comprehensive income	$	2,108		$	1,046

COMMITMENTS_AND_CONTINGENT_LIA

COMMITMENTS AND CONTINGENT LIABILITIES	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENT LIABILITIES	NOTE 18 - COMMITMENTS AND CONTINGENT LIABILITIES
	Commitments
	The Bank has entered into an agreement pursuant to which a third party is to provide the Bank with account processing services and other miscellaneous services. Under the agreement, the Bank is obligated to pay monthly processing fees through August 5, 2016. In the event the Bank chooses to cancel the agreement prior to the end of the contract term a lump sum termination fee will have to be paid. The fee shall be calculated as the average monthly billing, exclusive of pass through costs for the past twelve months, multiplied by the number of months and any portion of a month remaining in the contract term plus the total of any Promotional or monthly Allowances (as applicable), or discounted monthly fees, which were provided to the Bank for the affected processing services in consideration of the fulfillment of the entire term of the affected Processing Services, multiplied by the number of months the Bank was awarded each of those allowance(s) for; plus one half (1/2) of any Migration Allowance or Installation Allowance, as defined in the agreement.
	Salisbury leases facilities and equipment under operating leases that expire at various dates through 2023. The leases have varying renewal options, generally require a fixed annual rent, and provide that real estate taxes, insurance, and maintenance are to be paid by Salisbury. Rent expense totaled $147,000, $85,000 and $97,000 for 2014, 2013 and 2012, respectively.
	Future minimum lease payments at December 31, 2014 are as follows:
	Future minimum lease payments  (in thousands)
		2015	$	235
		2016		207
		2017		166
		2018		93
		2019		79
		2020		82
		2021		28
		2022		28
		2023		16
			$	934
	Salisbury leases a facility under a capital lease that expires in 2029 with an option to terminate the lease in 2018. The lease has varying renewal options, requires a fixed annual rent, and provides that real estate taxes, insurance, and maintenance are to be paid by Salisbury. The following is a schedule by years of future minimum lease payments under the capital lease with the present value of the net minimum lease payments as of December 31, 2014.
	Future minimum lease payments  (in thousands)
		2015	$	72
		2016		72
		2017		72
		2018		72
		2019		84
		Thereafter		780
		Total minimum lease payments		1,152
		Less amount representing interest		728
			$	424
	Contingent Liabilities
	As previously disclosed, the Bank, individually and in its capacity as a former Co-Trustee of the Erling C. Christophersen Revocable Trust (the “Trust”), was named as a defendant in litigation filed in the Connecticut Complex Litigation Docket in Stamford, captioned John Christophersen v. Erling Christophersen, et al., X08-CV-08-5009597S (the “First Action”).  The Bank also was a counterclaim-defendant in related mortgage foreclosure litigation in the Connecticut Complex Litigation Docket in Stamford, captioned Salisbury Bank and Trust Company v. Erling C. Christophersen, et al., X08-CV-10-6005847-S (the “Foreclosure Action,” together with the First Action, the “Actions”).  The other parties to the Actions were John R. Christophersen; Erling C. Christophersen, individually and as Co-Trustee of the Trust; Bonnie Christophersen and Elena Dreiske, individually and as Co-Trustees of the Mildred B. Blount Testamentary Trust; People’s United Bank; Law Offices of Gary Oberst, P.C.; Rhoda Rudnick; and Hinckley Allen & Snyder LLP.
	The Actions involved a dispute over title to certain real property located in Westport, Connecticut that was conveyed by Erling Christophersen, as grantor, to the Trust on or about August 8, 2007.  Subsequent to this conveyance, the Bank loaned $3,387,000 to the Trust, which was secured by a commercial mortgage in favor of the Bank on the Westport property.  This mortgage is the subject of the Foreclosure Action brought by the Bank.
	As previously disclosed, John R. Christophersen claimed an interest in the Westport real property transferred to the Trust and sought to quiet title to the property and to recover money damages from the defendants for the alleged wrongful divestiture of his claimed interest in the property.
	On June 25, 2012, the Bank and John R. Christophersen entered into a Settlement Agreement, which resolved all differences between John R. Christophersen and the Bank and resulted in the withdrawal (with prejudice) of the claims made by John R. Christophersen.  All claims against the Bank have been withdrawn and the Bank is no longer a defendant or counterclaim defendant in any litigation involving the Actions.  As an additional consequence of the Settlement Agreement, Bonnie Christophersen, Elena Dreiske and People’s United Bank are no longer parties to any of the litigation referenced above.
	On July 27, 2012, Erling Christophersen filed a Motion to Restore the First Action, and on October 15, 2012 filed a Motion to Stay the Foreclosure Action pending resolution of the Motion to Restore. The Bank opposed both motions. On February 1, 2013, the Court issued orders denying both motions. On February 14, 2013, Erling Christophersen appealed the orders denying his Motion to Restore the First Action, and Motion to Stay the Foreclosure Action.
	The Appellate Court dismissed the appeal of the Foreclosure Action in May 2013, and later denied Erling Christophersen’s motion for reconsideration of its decision.
	The Bank proceeded in its Foreclosure Action against Erling Christophersen.  Erling Christophersen asserted two special defenses and set-off claims alleging (1) that the Bank failed to defend the title claims against the properties, and (2) that the Bank took certain trustee fees without approval. The Bank moved to strike the special defenses and set off claims. In a decision issued on November 6, 2013, the Court granted the motion to strike as to the second special defense and set off, but denied the motion as to the first special defense and set off. Trial began on February 4, 2014, and concluded on February 14, 2014.
	In a decision issued on June 2, 2014, the Court dismissed Erling Christophersen’s special defense, and made findings as to the amount of the debt owed by Erling Christophersen and the value of the property, reserving judgment on whether to order a strict foreclosure or foreclosure by sale pending a hearing on the amount of attorneys’ fees accrued, and the debt accrued since the commencement of the trial.  That hearing was held on July 29, 2014.  On July 25, 2014, Erling Christophersen moved to disqualify the Bank’s counsel, seeking, in part, the remedy of a new trial.  The Court denied that motion in a decision dated July 30, 2014.  On August 5, 2014, the Court issued a Judgment of Strict Foreclosure (the “Judgment”) in favor of the Bank and set September 16, 2014 as the Law Day, which is the final date fixed by the Court on which the debtor can pay off the debt or redeem the real property, with subsequent dates for subsequent encumbrances in inverse order of priority.
	On September 15, 2014, Christophersen moved to open the Judgment, which motion was denied by order of the Court dated September 30, 2014.  On October 3, 2014, Christophersen filed an Appeal of the Judgment and of the denial of his motion to reopen.   Salisbury Bank moved to dismiss the Appeal on October 24, 2014, on grounds that Christophersen cannot represent the Trust as he is not an attorney, and that Christophersen in his individual capacity does not have any interest in this appeal.  On December 17, 2014, the motion was granted in part and dismissed in part, but the decision is moot because counsel submitted an appearance on behalf of the Trust on December 29, 2014. On January 20, 2015, Christophersen filed a motion for reconsideration, which motion was denied by order of the Appellate Court on February 10, 2015. After a pre-argument conference, which is scheduled for April 10, 2015, the parties will submit briefs to the court.  The court will then schedule oral arguments and render a decision thereafter.

FINANCIAL_INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2014
Investments, All Other Investments [Abstract]
FINANCIAL INSTRUMENTS	NOTE 19 - FINANCIAL INSTRUMENTS
	The Bank is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to originate loans, standby letters of credit and unadvanced funds on loans. The instruments involve, to varying degrees, elements of credit risk in excess of the amount recognized in the balance sheets. The contract amounts of those instruments reflect the extent of involvement the Bank has in particular classes of financial instruments.
	The Bank's exposure to credit loss in the event of nonperformance by the other party to the financial instrument for loan commitments and standby letters of credit is represented by the contractual amounts of those instruments. The Bank uses the same credit policies in making commitments and conditional obligations as it does for on-balance sheet instruments.
	Commitments to originate loans are agreements to lend to a customer provided there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Bank evaluates each customer's creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Bank upon extension of credit, is based on management's credit evaluation of the borrower. Collateral held varies, but may include secured interests in mortgages, accounts receivable, inventory, property, plant and equipment and income producing properties.
	Standby letters of credit are conditional commitments issued by the Bank to guarantee the performance by a customer to a third party. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers. As of December 31, 2014 and 2013, the maximum potential amount of the Bank’s obligation was $3,422,000 and $53,000, respectively, for financial, commercial and standby letters of credit. If a letter of credit is drawn upon, the Bank may seek recourse through the customer’s underlying line of credit. If the customer’s line of credit is also in default, the Bank may take possession of the collateral, if any, securing the line of credit.
	Financial instrument liabilities with off-balance sheet credit risk are as follows:
	December 31, (in thousands)		2014		2013
	Residential	$	3,030	$	314
	Home equity credit		25,882		28,377
	Commercial		16,751		9,900
	Land		5		10
	Real estate secured		45,668		38,601
	Commercial and industrial		57,905		17,563
	Consumer		1,537		1,321
	Unadvanced portions of loans		105,110		57,485
	Commitments to originate loans		20,953		9,730
	Standby letters of credit		3,422		53
	Total	$	129,485	$	67,268
	There is no material difference between the notional amounts and the estimated fair values of the off-balance sheet liabilities.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2014
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 20 - FAIR VALUE MEASUREMENTS
	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.
	Salisbury adopted ASC 820-10, “Fair Value Measurement - Overall,” which 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 year ended December 31, 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.
	Other than discussed above, the following methods and assumptions were used by management to estimate the fair value of significant classes of financial instruments for which it is practicable to estimate that value.
	Cash and cash equivalents. Carrying value is assumed to represent fair value for cash and cash equivalents that have original maturities of ninety days or less.
	Loans held-for-sale. The fair value is determined using a factor based on the estimated gain on sale of the loan.
	Loans, net. The carrying value of the loans in the loan portfolio is based on their outstanding unpaid principal balances adjusted for charge-offs, the allowance for loan losses, the unamortized balance of any deferred fees or costs on originated loans and the unamortized balance of any premiums or discounts on loans purchased or acquired through mergers. The fair value of the loans is estimated by discounting future cash flows using the current interest rates at which similar loans with similar terms would be made to borrowers of similar credit quality.
	Accrued interest receivable. Carrying value approximates fair value.
	Deposits. The fair value of demand, non-interest bearing checking, savings and money market deposits is determined as the amount payable on demand at the reporting date. The fair value of time deposits is estimated by discounting the estimated future cash flows using market rates offered for deposits of similar remaining maturities.
	Borrowed funds. The fair value of borrowed funds is estimated by discounting the future cash flows using market rates for similar borrowings.
	Assets measured at fair value are as follows:
			Fair Value Measurements Using						Assets at
	(in thousands)			Level 1		Level 2		Level 3		fair value
	31-Dec-14
	Assets at fair value on a recurring basis
	U.S. Treasury notes		$	—	$	2,806	$	—	$	2,806
	U.S. Government agency notes			—		5,874		—		5,874
	Municipal bonds			—		40,352		—		40,352
	Mortgage-backed securities:
	U.S. Government agencies and U.S. Government-sponsored enterprises			—		27,709		—		27,709
	Collateralized mortgage obligations:
	U.S. Government agencies			—		2,679		—		2,679
	Non-agency			—		6,596		—		6,596
	SBA bonds			—		4,465		—		4,465
	CRA mutual funds			—		504		—		504
	Preferred stock			327		—		—		327
	Securities available-for-sale		$	327	$	90,985	$	—	$	91,312
	Assets at fair value on a non-recurring basis
	Collateral dependent impaired loans			—		—		10,463		10,463
	Other real estate owned			—		—		1,002		1,002
	31-Dec-13
	Assets 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 and U.S. Government-sponsored enterprises			—		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 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
	31-Dec-14
	Financial Assets
	Cash and cash equivalents		$	36,105	$	36,105	$	36,105	$	—	$	—
	Securities available-for-sale			91,312		91,312		327		90,985		—
	Federal Home Loan Bank stock			3,515		3,515		—		3,515		—
Loans held-for-sale			568		572		—		—		572
Loans receivable, net			673,330		683,845		—		—		683,845
Accrued interest receivable			2,334		2,334		—		—		2,334
Financial Liabilities
Demand (non-interest-bearing)		$	161,386	$	161,386	$	—	$	—	$	161,386
Demand (interest-bearing)			117,169		117,169		—		—		117,169
Money market			174,274		174,274		—		—		174,274
Savings and other			121,387		121,387		—		—		121,387
Certificates of deposit			141,210		142,261		—		—		142,261
Deposits			715,426		716,477		—		—		716,477
Repurchase agreements			4,163		4,163		—		—		4,163
FHLBB advances			28,813		30,626		—		—		30,626
Capital lease liability			424		929		—		—		929
Accrued interest payable			166		166		—		—		166
31-Dec-13
Financial Assets
Cash and cash equivalents		$	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
Repurchase agreements			2,554		2,554		—		—		2,554
FHLBB advances			30,411		33,034		—		—		33,034
Capital lease liability			425		425		425		—		—
Accrued interest payable			140		140		—		—		140

SALISBURY_BANCORP_PARENT_ONLY_

SALISBURY BANCORP (PARENT ONLY) CONDENSED FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2014
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
SALISBURY BANCORP (PARENT ONLY) CONDENSED FINANCIAL INFORMATION	NOTE 21 – SALISBURY BANCORP (PARENT ONLY) CONDENSED FINANCIAL INFORMATION
	The unconsolidated balance sheets and statements of income and cash flows of Salisbury Bancorp, Inc. are presented as follows:
	Balance Sheets		2014			2013
	December 31, (in thousands)
	Assets
	Cash and due from banks	$	9,436		$	9,302
	Interest-bearing time deposits with other banks		—			738
	Investment in bank subsidiary		92,531			62,811
	Other assets		6			—
	Total Assets	$	101,973		$	72,851
	Liabilities and Shareholders' Equity
	Liabilities	$	152		$	61
	Shareholders' equity		101,821			72,790
	Total Liabilities and Shareholders' Equity	$	101,973		$	72,851
	Statements of Income		2014			2013			2012
	Years ended December 31, (in thousands)
	Dividends from subsidiary	$	2,143		$	2,128		$	2,243
	Interest		21			27			42
	Expenses		986			394			81
	Income before taxes and equity in undistributed net income of subsidiary		1,178			1,761			2,204
	Income tax benefit		91			—			—
	Income before equity in undistributed net income of subsidiary		1,269			1,761			2,204
	Equity in undistributed net income of subsidiary		1,252			2,322			1,873
	Net income	$	2,521		$	4,083		$	4,077
	Statements of Cash Flows		2014			2013			2012
	Years ended December 31, (in thousands)
	Net income	$	2,521		$	4,083		$	4,077
	Adjustments to reconcile net income to
	net cash provided by operating activities:
	Equity in undistributed net income of subsidiary		(1,252	)		(2,322	)		(1,873	)
	Other		85			24			16
	Net cash provided by operating activities		1,354			1,785			2,220
	Investing Activities
	Investment in bank		(27,251	)		—			—
	Maturities (purchases) of interest-bearing time deposits of other banks		738			(738	)		—
	Maturities of securities available-for-sale		—			—			1,103
	Net cash (utilized) provided by investing activities		(26,513	)		(738	)		1,103
	Financing Activities
	Common stock dividends paid		(1,918	)		(1,915	)		(1,892	)
	Preferred stock dividends paid		(166	)		(161	)		(240	)
	Proceeds from issuance of common stock		126			34			24
	Issuance of Salisbury stock to Riverside shareholders		27,251			—			—
	Net cash provided (utilized) by financing activities		25,293			(2,042	)		(2,108	)
	Increase (decrease) in cash and cash equivalents		134			(995	)		1,215
	Cash and cash equivalents, beginning of period		9,302			10,297			9,082
	Cash and cash equivalents, end of period	$	9,436		$	9,302		$	10,297

EARNINGS_PER_SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2014
Earnings Per Share [Abstract]
EARNINGS PER SHARE	NOTE 22 – EARNINGS PER SHARE
	The calculation of earnings per share is as follows:
	Years ended December 31, (in thousands, except per share amounts)		2014			2013			2012
	Net income	$	2,521		$	4,083		$	4,077
	Less: Preferred stock dividends declared		(166	)		(161	)		(216	)
	Net income available to common shareholders		2,355			3,922			3,861
	Less: Undistributed earnings allocated to participating securities		(27	)		(39	)		—
	Net income allocated to common stock	$	2,328		$	3,883		$	3,861
	Weighted average common shares issued		1,785			1,710			1,690
	Less: Unvested restricted stock awards		(21	)		(19	)		—
	Weighted average common shares outstanding used to calculate basic earnings per common share		1,764			1,691			1,690
	Add: Dilutive effect of unvested restricted stock awards		1			—			—
	Weighted average common shares outstanding used to calculate diluted earnings per common share		1,765			1,691			1,690
	Earnings per common share (basic and diluted)	$	1.32		$	2.3		$	2.28
	N

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2014
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 23 – SUBSEQUENT EVENTS
	The Board of Directors of Salisbury declared a $0.28 per common share quarterly cash dividend at their January 30, 2015 meeting. The dividend was paid on February 27, 2015 to shareholders of record as of February 13, 2015.
	Phantom Stock Appreciation Unit and Long Term Incentive Plan
	Effective January 1, 2015, the Board of Directors adopted the 2015 Phantom Stock Appreciation Unit and Long-Term Incentive Plan (the “Plan”).  The only awards that may be granted under the Plan are Phantom Stock Appreciation Units.  A “Phantom Stock Appreciation Unit” represents the right to receive a cash payment on the determination date (i.e., the vesting date) equal to the positive difference between the strike price on the grant date and the tangible book value of a share of the Company’s Common Stock on the determination date.  The determination date will be established by the Committee on or before the grant date.  The number of Phantom Stock Appreciation Units available for award under the Plan shall be Two Million Five Hundred Thousand (2,500,000).  The maximum number of Phantom Stock Appreciation Units that may be issued in any one Plan Year is 200,000 and grants of Phantom Stock Appreciation Units not made within a Plan Year shall not be added to or serve to increase the grant limit in any future Plan Year.  The vesting of an award will generally be accelerated upon separation from service due to death, disability, involuntary termination without cause or the occurrence of a change in control.

SELECTED_QUARTERLY_CONSOLIDATE

SELECTED QUARTERLY CONSOLIDATED FINANCIAL DATA (Unaudited)	12 Months Ended
	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
SELECTED QUARTERLY CONSOLIDATED FINANCIAL DATA (Unaudited)	NOTE 24 – SELECTED QUARTERLY CONSOLIDATED FINANCIAL DATA (Unaudited)
	Selected quarterly consolidated financial data for the years ended December 31, 2014 and 2013 is as follows:
	Year ended December 31, 2014			Q1 2014			Q2 2014			Q3 2014			Q4 2014
	(in thousands, except ratios and per share amounts)
	Statement of Income
	Interest and dividend income		$	5,443		$	5,552		$	5,444		$	6,416
	Interest expense			668			647			690			699
	Net interest and dividend income			4,775			4,905			4,754			5,717
	Provision for loan losses			337			314			318			165
	Trust and Wealth Advisory			779			939			791			786
	Service charges and fees			542			626			639			666
	Gains on sales of mortgage loans, net			11			32			—			21
	Mortgage servicing, net			27			11			41			15
	Other			79			74			82			91
	Non-interest income			1,438			1,682			1,553			1,579
	Non-interest expense			5,110			5,068			5,108			6,852
	Income before income taxes			766			1,205			881			279
	Income tax provision			215			239			113			43
	Net income			551			966			768			236
	Net income available to common shareholders			505			926			728			196
	Financial Condition
	Total assets		$	589,771		$	621,476		$	638,089		$	855,427
	Loans, net			446,518			456,627			461,913			673,330
	Allowance for loan losses			4,894			5,102			5,384			5,358
	Securities			98,015			92,884			88,960			94,827
	Deposits			477,512			507,361			522,294			715,426
	Repurchase agreements			2,643			4,344			6,500			4,163
	FHLBB advances			30,017			29,619			29,218			28,813
	Shareholders' equity			74,001			75,000			75,516			101,821
	Non-performing assets			8,526			8,757			8,945			10,892
	Per Common Share Data
	Earnings, basic		$	0.29		$	0.54		$	0.43		$	0.1
	Earnings, diluted			0.29			0.54			0.43			0.1
	Cash dividends declared			0.28			0.28			0.28			0.28
	Cash dividends paid			0.28			0.28			0.28			0.28
	Book value			33.9			34.44			34.74			31.54
	Market price: (a)
	High			27.58			30.98			30.7			28.39
	Low			25.9			27.13			26.95			25.88
	Statistical Data
	Net interest margin (fully tax equivalent)			3.72	%		3.74	%		3.39	%		3.68	%
	Efficiency ratio (fully tax equivalent)			77.11			72.35			75.92			77.8
	Return on average assets			0.35			0.62			0.45			0.11
	Return on average shareholders' equity			3.53			6.32			4.85			1.18
	Weighted average common shares outstanding, basic			1,691			1,691			1,693			1,981
	Weighted average common shares outstanding, diluted			1,691			1,691			1,693			1,981
		(a)	The above market prices reflect inter-dealer prices, without retail markup, markdown or commissions, and may not necessarily represent actual transactions.
	Salisbury Bancorp, Inc.'s Common Stock, par value $.10 per share ("Common Stock") trades on the NASDAQ Capital Market under the symbol: SAL. As of March 1, 2015, there were approximately 2,131 shareholders of record of Salisbury's Common Stock.
	Selected quarterly consolidated financial data (unaudited) continued:
	Year ended December 31, 2013			Q1 2013			Q2 2013			Q3 2013			Q4 2013
	(in thousands, except ratios and per share amounts)
	Statement of Income
	Interest and dividend income		$	5,406		$	5,434		$	5,431		$	5,479
	Interest expense			803			801			772			686
	Net interest and dividend income			4,603			4,633			4,659			4,793
	Provision for loan losses			396			240			240			190
	Trust and Wealth Advisory			725			824			750			775
	Service charges and fees			516			575			595			612
	Gains on sales of mortgage loans, net			279			153			69			78
	Mortgage servicing, net			26			8			(37	)		38
	Other			79			90			82			68
	Non-interest income			1,625			1,650			1,459			1,571
	Non-interest expense			4,705			4,610			4,643			4,977
	Income before income taxes			1,127			1,433			1,235			1,197
Income tax provision			187			289			219			214
Net income			940			1,144			1,016			983
Net income available to common shareholders			900			1,103			976			943
Financial Condition
Total assets		$	597,343		$	600,712		$	589,481		$	587,109
Loans, net			406,258			416,729			420,306			438,178
Allowance for loan losses			4,686			4,632			4,656			4,683
Securities			124,004			111,950			105,156			99,831
Deposits			487,773			492,040			479,869			477,369
Repurchase agreements			2,329			2,980			3,870			2,554
FHLBB advances			31,574			31,187			30,801			30,411
Shareholders' equity			72,206			71,489			71,211			72,790
Non-performing assets			9,297			9,639			9,737			7,549
Per Common Share Data
Earnings, basic and diluted		$	0.53		$	0.65		$	0.57		$	0.55
Cash dividends declared			0.28			0.28			0.28			0.28
Cash dividends paid			0.28			0.28			0.28			0.28
Book value			32.88			32.45			32.28			33.21
Market price: (a)
High			26.44			28			29.95			28
Low			23.55			25.18			25.52			25.5
Statistical Data
Net interest margin (fully tax equivalent)			3.54	%		3.54	%		3.51	%		3.71	%
Efficiency ratio (fully tax equivalent)			70.93			68.88			71.72			71.77
Return on average assets			0.61			0.74			0.64			0.64
Return on average shareholders' equity			6.45			7.81			7.05			6.69
Weighted average equivalent shares outstanding, diluted			1,690			1,691			1,691			1,691
	(a)	The above market prices reflect inter-dealer prices, without retail markup, markdown or commissions, and may not necessarily represent actual transactions.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation
	The consolidated financial statements include those of Salisbury and its subsidiary after elimination of all inter-company accounts and transactions.
Basis of Financial Statement Presentation	Basis of Financial Statement Presentation
	The financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. 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 statement of condition, 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, expected cash flows from loans acquired in a business combination, other-than-temporary impairment of securities, and impairment of goodwill and intangibles.
	Certain reclassifications have been made to the 2013 and 2012 financial statements to make them consistent with the 2014 presentation.
Securities	Securities
	Securities that may be sold as part of Salisbury's asset/liability or liquidity management or in response to or in anticipation of changes in interest rates and resulting prepayment risk, or for other similar factors, are classified as available-for-sale and carried at their fair market value. Unrealized holding gains and losses on such securities are reported net of related taxes, if applicable, as a separate component of shareholders' equity. Securities that Salisbury has the ability and positive intent to hold to maturity are classified as held-to-maturity and carried at amortized cost. Realized gains and losses on the sales of all securities are reported in earnings and computed using the specific identification cost basis. Securities are reviewed regularly for other-than-temporary impairment (“OTTI”). Premiums and discounts are amortized or accreted utilizing the interest method over the life or call of the term of the investment security. For any debt security with a fair value less than its amortized cost basis, Salisbury will determine whether it has the intent to sell the debt security or whether it is more likely than not it will be required to sell the debt security before the recovery of its amortized cost basis. If either condition is met, Salisbury will recognize a full impairment charge to earnings. For all other debt securities that are considered OTTI and do not meet either condition, the credit loss portion of impairment will be recognized in earnings as realized losses. The OTTI related to all other factors will be recorded in other comprehensive income. Declines in marketable equity securities below their cost that are deemed other than temporary are reflected in earnings as realized losses.
Federal Home Loan Bank of Boston Stock	Federal Home Loan Bank of Boston Stock
	The Bank is a member of the 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. 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 December 31, 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
	Loans receivable consist of loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off. Loans receivable are reported at their principal outstanding balance, net of unamortized deferred loan origination fees and costs. Interest income is accrued on the unpaid principal balance. Deferred loan origination fees and costs are amortized as an adjustment to yield over the lives of the related loans.
	Loans held-for-sale consist of residential mortgage loans that management has the intent to sell. Loans held-for-sale are valued at the lower of cost or market as determined by outstanding commitments from investors or current investor yield requirements calculated on the aggregate loan basis, net of deferred loan origination fees and costs. Changes in the carrying value, deferred loan origination fees and costs, and realized gains and losses on sales of loans held-for-sale are reported in earnings as gains and losses on sales of mortgage loans, net, when the proceeds are received from investors.
	The accrual of interest on loans, including troubled debt restructured loans, is generally discontinued when principal or interest is past due by 90 days or more, or earlier when, in the opinion of management, full collection of principal or interest is unlikely, except for loans that are well collateralized, in the process of collection and where full collection of principal and interest is assured. When a loan is placed on non-accrual status, interest previously accrued but not collected is reversed against current income. Income on such loans, including impaired loans, is then recognized only to the extent that cash is received and future collection of principal is probable. Loans, including troubled debt restructured loans, are restored to accrual status when principal and interest payments are brought current and future payments are reasonably assured, following a sustained period of repayment performance by the borrower in accordance with the loan's contractual terms.
	Troubled debt restructured loans include those for which concessions such as reduction of interest rates, other than normal market rate adjustments, or deferral of principal or interest payments, extension of maturity dates, or reduction of principal balance or accrued interest, have been granted due to a borrower’s financial condition. The decision to restructure a loan, versus aggressively enforcing the collection of the loan, may benefit Salisbury by increasing the ultimate probability of collection.
	Troubled debt restructured loans are classified as accruing or non-accruing based on management’s assessment of the collectability of the loan. Loans which are already on non-accrual status at the time of the troubled debt restructuring generally remain on non-accrual status for approximately six months before management considers such loans for return to accruing status. Accruing troubled debt restructured loans are generally placed into non-accrual status if and when the borrower fails to comply with the restructured terms.
Acquired Loans	Acquired Loans
	Loans that the Company acquired through business combinations are initially recorded at fair value with no carryover of the related allowance for credit losses. Determining the fair value of the loans involves estimating the amount and timing of principal and interest cash flows initially expected to be collected on the loans and discounting those cash flows at an appropriate market rate of interest.
	For loans that meet the criteria stipulated in ASC 310-30, “Loans and Debt Securities Acquired with Deteriorated Credit Quality,” the Company recognizes the accretable yield, which is defined as the excess of all cash flows expected to be collected at acquisition over the initial fair value of the loan, as interest income on a level-yield basis over the expected remaining life of the loan. The excess of the loan’s contractually required payments over the cash flows expected to be collected is the nonaccretable difference. The nonaccretable difference is not recognized as an adjustment of yield, a loss accrual, or a valuation allowance. Going forward, the Company continues to evaluate whether the timing and the amount of cash to be collected are reasonably expected. Subsequent significant increases in cash flows the Company expects to collect will first reduce any previously recognized valuation allowance and then be reflected prospectively as an increase to the level yield. Subsequent decreases in expected cash flows may result in the loan being considered impaired. Interest income is not recognized to the extent that the net investment in the loan would increase to an amount greater than the estimated payoff amount.
	For ASC 310-30 loans, the expected cash flows reflect anticipated prepayments, determined on a loan by loan basis according to the anticipated collection plan of these loans. The expected prepayments used to determine the accretable yield are consistent between the cash flows expected to be collected and projections of contractual cash flows so as to not affect the nonaccretable difference. For ASC 310-30 loans, prepayments result in the recognition of the nonaccretable balance as current period yield. Changes in prepayment assumptions may change the amount of interest income and principal expected to be collected.
	For loans that do not meet the ASC 310-30 criteria, the Company accretes interest income on a level yield basis using the contractually required cash flows. The Company subjects loans that do not meet the ASC 310-30 criteria to ASC Topic 450, “Contingencies” by collectively evaluating these loans for an allowance for loan losses.
	Acquired loans that met the criteria for nonaccrual of interest prior to the acquisition are considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if the Company can reasonably estimate the timing and amount of the expected cash flows on such loans and if the Company expects to fully collect the new carrying value of the loans. As such, the Company may no longer consider the loan to be nonaccrual or nonperforming and may accrue interest on these loans, including the impact of any accretable yield.
Allowance for Loan Losses	Allowance for Loan Losses
	The allowance for loan losses represents management’s estimate of the probable credit losses inherent in the loan portfolio as of the reporting date. The allowance is increased by provisions charged to earnings and by recoveries of amounts previously charged off, and is reduced by loan charge-offs. Loan charge-offs are recognized when management determines a loan or portion of a loan to be uncollectible.
	The determination of the adequacy of the allowance is based on management’s ongoing review of numerous factors, including the growth and composition of the loan portfolio, historical loss experience over an economic cycle, probable credit losses based upon internal and external portfolio reviews, credit risk concentrations, changes in lending policy, current economic conditions, analysis of current levels and asset quality, delinquency levels and trends, estimates of the current value of underlying collateral, the performance of individual loans in relation to contract terms, and other pertinent factors.
	While management believes that the allowance for loan losses is adequate, the allowance is an estimate, and ultimate losses may vary from management’s estimate. Future additions to the allowance may also be necessary based on changes in assumptions and economic conditions. In addition, various regulatory agencies periodically review the allowance for loan losses. Such agencies may require additions to the allowance based on their judgments about information available to them at the time of their examination.
	Changes in the estimate are recorded in the results of operations in the period in which they become known, along with provisions for estimated losses incurred during that period.
	The allowance for loan losses is computed by segregating the portfolio into three components: (1) loans collectively evaluated for impairment: general loss allocation factors for non-impaired loans based on loan product, collateral type and abundance, loan risk rating, historical loss experience, delinquency factors and other similar economic indicators, (2) loans individually evaluated for impairment: individual loss allocations for loans deemed to be impaired based on discounted cash flows or collateral value, and (3) unallocated: general loss allocations for other environmental factors.
	Loans collectively evaluated for impairment
	This component of the allowance for loan losses is stratified by the following loan segments: residential real estate secured (residential 1-4 family and 5+ multifamily, construction of residential 1-4 family, and home equity credit), commercial real estate secured (commercial and construction of commercial), secured by land (farm and vacant land), commercial and industrial, municipal and consumer. Management’s general loss allocation factors are based on expected loss experience adjusted for historical loss experience and other qualitative factors, including levels/trends in delinquencies; trends in volume and terms of loans; effects of changes in risk selection and underwriting standards and other changes in lending policies, procedures and practices; experience/ability/depth of lending management and staff; and national and local economic trends and conditions. There were no changes in Salisbury’s policies or methodology pertaining to the general component of the allowance for loan losses during 2014.
	The qualitative factors are determined based on the various risk characteristics of each loan segment. Risk characteristics relevant to each portfolio segment are as follows:
	Residential real estate - Salisbury generally does not originate loans with a loan-to-value ratio greater than 80 percent and does not grant subprime loans. All loans in this segment are collateralized by owner-occupied residential real estate and repayment is dependent on the credit quality of the individual borrower. The overall health of the economy, including unemployment rates and housing prices, will have an effect on the credit quality in this segment.
	Commercial real estate - Loans in this segment are primarily income-producing properties throughout Salisbury’s market area. The underlying cash flows generated by the properties are adversely impacted by a downturn in the economy as evidenced by increased vacancy rates which, in turn, will have an effect on the credit quality in this segment. For commercial loans management annually obtains business and personal financial statements, tax returns, and, where applicable, rent rolls, and continually monitors the repayment of these loans.
	Construction loans - Loans in this segment are primarily residential construction loans which typically roll into a permanent residential mortgage loan when construction is completed, or commercial construction which consist primarily of owner occupied commercial construction projects.
	Commercial and industrial loans - Loans in this segment are made to businesses and are generally secured by assets of the business. Repayment is expected from the cash flows of the business. A weakened economy, and resultant decreased consumer spending, has an effect on the credit quality in this segment.
	Municipal loans – Loans in this segment are extensions of credit to municipal and other governmental entities throughout Salisbury’s market area. The bank-qualified, tax-exempt loans are backed by the full faith and credit of the borrowing entity with taxing or appropriating authority, as appropriate. Maturities range from one year for bond anticipation notes to twenty years for long-term project finance. The ability of the borrower to pay may be affected by an economic downturn resulting in a severe reduction in tax or other revenues coupled with the depletion of an entity’s reserve liquidity. Historical default rates for bank-qualified (small issuer) general obligation municipal credit facilities are near 0%.
	Consumer loans - Loans in this segment are generally unsecured and repayment is dependent on the credit quality of the individual borrower.
	Loans individually evaluated for impairment
	This component relates to loans that are classified as impaired. Impairment is measured on a loan by loan basis for all portfolio loans except consumer loans and homogeneous residential real estate loans by either the present value of expected future cash flows discounted at the loan’s effective interest rate or the fair value of the collateral if the loan is collateral dependent. An allowance is established when the discounted cash flows (or collateral value) of the impaired loan are lower than the carrying value of that loan.
	A loan is considered impaired when, based on current information and events, it is probable that Salisbury will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed.
	Salisbury periodically may agree to modify the contractual terms of loans. When a loan is modified and a concession is made to a borrower experiencing financial difficulty, the modification is considered a troubled debt restructuring ("TDR"). All TDRs are classified as impaired.
	Unallocated
	An unallocated component is maintained to cover uncertainties that could affect management’s estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating allocated and general reserves in the portfolio.
Other Real Estate Owned ("OREO")	Other Real Estate Owned (“OREO”)
	Salisbury's loans collateralized by real estate and all other real estate owned (“OREO”) are located principally in northwestern Connecticut and New York and Massachusetts towns, which constitute Salisbury's service area. Accordingly, the collectability of a substantial portion of the loan portfolio and OREO is susceptible to changes in market conditions in Salisbury’s service area. While management uses available information to recognize losses on loans and OREO, future additions to the allowance or write-downs of OREO may be necessary based on changes in local economic conditions, particularly in Salisbury’s service area. In addition, various regulatory agencies, as an integral part of their examination process, periodically review Salisbury's allowance for loan losses and valuation of OREO. Such agencies may require Salisbury to recognize additions to the allowance or write-downs based on their judgments of information available to them at the time of their examination.
	OREO consists of properties acquired through foreclosure or a deed in lieu of foreclosure. These properties are initially transferred at fair value less estimated costs to sell. Any write-down from cost to estimated fair value required at the time of foreclosure is charged to the allowance for loan losses. A valuation allowance is maintained for declines in market value and for estimated selling expenses. Increases to the valuation allowance, expenses associated with ownership of these properties, and gains and losses from their sale are included in OREO expense.
Income Taxes	Income Taxes
	Deferred income taxes are provided for differences arising in the timing of income and expenses for financial reporting and for income tax purposes using the asset/liability method of accounting for income taxes. Deferred income taxes and tax benefits are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Salisbury provides deferred taxes for the estimated future tax effects attributable to temporary differences and carry-forwards when realization is assured beyond a reasonable doubt.
Bank Premises and Equipment	Bank Premises and Equipment
	Bank premises, furniture and equipment are carried at cost, less accumulated depreciation and amortization computed on the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized on the straight-line basis over the shorter of the estimated useful lives of the improvements or the term of the related leases. Guidelines for expected useful life are as follows:
		·	Building /Improvements – 39 years
		·	Land Improvements – 15 years
		·	Furniture and Fixtures – 7 years
		·	Computer Equipment – 5 years
		·	Software – 3 years
Intangible Assets	Intangible Assets
	Intangible assets consist of core deposit intangibles and goodwill. Intangible assets equal the excess of the purchase price over the fair value of the tangible net assets acquired in business combinations accounted for using the acquisition method of accounting. Salisbury’s assets at December 31, 2014, and 2013, include goodwill of $2,358,000 arising from the purchase of a branch office in 2001, $7,152,000 arising from the 2004 acquisition of Canaan National Bancorp, Inc., $319,000 arising from the 2007 purchase of a branch office in New York State, and $2,723,000 arising from the acquisition of Riverside Bank in December 2014. See Note 8.
	On an annual basis management assesses intangible assets for impairment, and for the year ending December 31, 2014, concluded there was no impairment. If a permanent loss in value is indicated, an impairment charge to income will be recognized.
Statement of Cash Flows	Statements of Cash Flows
	For the purpose of the Consolidated Statements of Cash Flows, cash and cash equivalents include cash and due from banks and interest-bearing demand deposits with other financial institutions.
Computation of Earnings per Share	Computation of Earnings per Share
	The Company defines unvested share-based payment awards that contain non-forfeitable 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. 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.
Recent Accounting Pronouncements	Recent Accounting Pronouncements
	In January 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (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 recognizes 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 annual periods and interim reporting periods within those annual periods, beginning after December 15, 2014. Early adoption is permitted. The adoption of this guidance is not expected to have a material 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 in substance 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. Salisbury did not engage in any such transaction during the year.
	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. Salisbury did not engage in any such transaction during the year.
	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.  The adoption of this guidance is not expected to have a material impact on the Company’s consolidated financial statements. Salisbury did not engage in any such transaction during the year.
	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 anticipates that the adoption of this ASU will not have a material impact on its consolidated financial statements.
	In August 2014, the FASB issued ASU 2014-13, “Consolidation (Topic 810): Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity.” This ASU applies to entities that meet the following criteria:
		1	they are required to consolidate a collateralized entity under the Variable Interest Entities guidance;
		2	they measure all of the financial assets and the financial liabilities of that consolidated collateralized financing entity at fair value in the consolidated financial statements based on other FASB rules; and
		3	those changes in fair value are reflected in earnings.
	Under ASU 2014-13, entities that meet these criteria are provided an alternative under which they can choose to eliminate the difference between the fair value of financial assets and financial liabilities of a consolidated collateralized financing entity. If that alternative is not elected, then ASU 2014-13 indicates that the fair value of the financial assets and the fair value of the financial liabilities of the consolidated collateralized financing entity should be measured in accordance with ASC 820, “Fair Value Measurement,” and differences between the fair value of the financial assets and the financial liabilities of that consolidated collateralized financing entity should be reflected in earnings and attributed to the reporting entity in the consolidated statement of income or loss. The amendments in this ASU are effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. The Company anticipates that the adoption of this ASU will not have a material impact on its consolidated financial statements.
	In August 2014, the FASB issued ASU 2014-14, “Receivables - Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government - Guaranteed Mortgage Loans upon Foreclosure.” The amendments in this ASU require that a mortgage loan be derecognized and that a separate other receivable be recognized upon foreclosure if the following conditions are met:
		1	the loan has a government guarantee that is not separable from the loan before foreclosure;
		2	at the time of foreclosure, the creditor has the intent to convey the real estate property to the guarantor and make a claim on the guarantee, and the creditor has the ability to recover under that claim; and
		3	at the time of foreclosure, any amount of the claim that is determined on the basis of the fair value of the real estate is fixed.
	Upon foreclosure, the separate other receivable should be measured based on the amount of the loan balance (principal and interest) expected to be recovered from the guarantor. The amendments in this ASU are effective 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 November 2014, the FASB issued ASU 2014-16, “Derivatives and Hedging (Topic 815).” The objective of this ASU is to eliminate the use of different methods in practice and thereby reduce existing diversity under GAAP in the accounting for hybrid financial instruments issued in the form of a share. The amendments in this ASU apply to all entities that are issuers of, or investors in, hybrid financial instruments that are issued in the form of a share. The amendments in this ASU do not change the current criteria in GAAP for determining when separation of certain embedded derivative features in a hybrid financial instrument is required. The amendments clarify how current GAAP should be interpreted in evaluating the economic characteristics and risks of a host contract in a hybrid financial instrument that is issued in the form of a share. Specifically, the amendments clarify that an entity should consider all relevant terms and features, including the embedded derivative feature being evaluated for bifurcation, in evaluating the nature of the host contract. Furthermore, the amendments clarify that no single term or feature would necessarily determine the economic characteristics and risks of the host contract. Rather, the nature of the host contract depends upon the economic characteristics and risks of the entire hybrid financial instrument. In addition, the amendments in this ASU clarify that, in evaluating the nature of a host contract, an entity should assess the substance of the relevant terms and features when considering how to weight those terms and features. Specifically, the assessment of the substance of the relevant terms and features should incorporate a consideration of (1) the characteristics of the terms and features themselves, (2) the circumstances under which the hybrid financial instrument was issued or acquired, and (3) the potential outcomes of the hybrid financial instrument, as well as the likelihood of those potential outcomes. The amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted. The adoption of this guidance is not expected to have an impact on the Company’s results of operations or financial position. Salisbury did not engage in any such transaction during the year.
	In November 2014, the FASB issued ASU 2014-17, “Business Combinations (Topic 805): Pushdown Accounting.” The amendments in this ASU provide guidance on whether and at what threshold an acquired entity that is a business or nonprofit activity may elect to apply pushdown accounting in its separate financial statements upon a change-in-control event in which an acquirer obtains control of the acquired entity. The amendments in this ASU were effective on November 18, 2014. After the effective date, an acquired entity can make an election to apply the guidance to future change-in-control events or to its most recent change-in-control event. However, if the financial statements for the period in which the most recent change-in-control event occurred already have been issued or made available to be issued, the application of this guidance would be a change in accounting principle. The adoption of this guidance did not have an impact on the Company’s results of operations or financial position.
	In January 2015, the FASB issued ASU 2015-01, “Income Statement – Extraordinary and Unusual Items (Subtopic 225-20).” The amendments in this ASU eliminate the concept of extraordinary items. Eliminating the concept of extraordinary items will save time and reduce costs for preparers because they will not have to assess whether a particular event or transaction event is extraordinary (even if they ultimately would conclude it is not). This also alleviates uncertainty for preparers, auditors, and regulators because auditors and regulators no longer will need to evaluate whether a preparer treated an unusual and/or infrequent item appropriately. The presentation and disclosure guidance for items that are unusual in nature or occur infrequently will be retained and will be expanded to include items that are both unusual in nature and infrequently occurring. The amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity also may apply the amendments retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. The adoption of this guidance is not expected to have an impact on Salisbury’s results of operations or financial position.

MERGERS_AND_ACQUISITIONS_Table

MERGERS AND ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2014
Business Combinations [Abstract]
Consideration paid	Consideration Paid: (In thousands)		Amount
	Salisbury Bancorp common stock issued to Riverside Bank common stockholders	$	27,230
	Cash consideration paid for fractional shares		1
	Riverside stock options, vested upon acquisition		20
	Total consideration paid	$	27,251
Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value	Recognized amounts of identifiable assets acquired and liabilities					Fair Value				As Recorded
	assumed, at fair value:		As Acquired			Adjustment				at Acquisition
	Cash and cash equivalents	$	18,650		$	—			$	18,650
	Investment securities		11,820			(78	)	(a)		11,742
	Loans		204,398			(8,093	)	(b)		196,305
	Premises and equipment		1,046			497		(c)		1,543
	Other assets		7,006			—				7,006
	Core deposit intangible		—			2,215				2,215
	Deposits		(210,559	)		(641	)	(d)		(211,200	)
	Other liabilities		(1,733	)		—				(1,733	)
	Total identifiable net assets	$	30,628		$	(6,100	)		$	24,528
	Goodwill								$	2,723
Acquired loan portfolio subject to purchased credit impaired loan accounting guidance	(In thousands)		ASC 310-30 Loans
	Contractually required principal and interest at acquisition	$	16,209
	Contractual cash flows not expected to be collected (nonaccretable discount)		(4,288	)
	Expected cash flows at acquisition		11,921
	Interest component of expected cash flows (accretable discount)		(1,293	)
	Fair value of acquired loans	$	10,628
	The following table summarizes activity in the accretable yield for the acquired loan portfolio that falls under the purview of ASC 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality.
	(In thousands)		2014
	Balance at beginning of period	$	—
	Acquisitions		1,293
	Accretion		(51	)
	Balance at end of period	$	1,242
Pro forma results of operations of Riverside Bank since acquisition date	Years ended December 31, (in thousands)		2014			2013				2012
	Total revenue	$	39,841		$	39,640			$	43,001
	Net income		6,411			7,136				7,654
	Net income available to common shareholders		6,245			6,975				7,438
	Earnings per share
	Basic	$	2.26		$	2.59			$	2.77
	Diluted		2.24			2.57				2.64

SECURITIES_Tables

SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2014
Investments, Debt and Equity Securities [Abstract]
Composition of Securities	(in thousands)		Amortized				Gross un-				Gross un-				Fair value
			cost (1)				realized gains				realized losses
	31-Dec-14
	Available-for-sale
	U.S. Treasury notes		$	2,699			$	107			$	—			$	2,806
	U.S. Government agency notes			5,850				24				—				5,874
	Municipal bonds			38,962				1,455				(65	)			40,352
	Mortgage-backed securities
	U.S. Government agencies and U.S. Government-sponsored enterprises			27,036				688				(15	)			27,709
	Collateralized mortgage obligations
	U.S. Government agencies			2,657				22				—				2,679
	Non-agency			6,056				552				(12	)			6,596
	SBA bonds			4,336				129				—				4,465
	CRA mutual funds			502				2				—				504
	Preferred stock			20				307				—				327
	Total securities available-for-sale		$	88,118			$	3,286			$	(92	)		$	91,312
	Non-marketable securities
	Federal Home Loan Bank of Boston stock		$	3,515			$	—			$	—			$	3,515
		-1	Net of other-than-temporary impairment write-downs recognized in earnings.
	(in thousands)		Amortized				Gross un-				Gross un-				Fair value
			cost (1)				realized gains				realized losses
	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 and U.S. Government-sponsored enterprises			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.
Sales of securities available-for-sale and gains realized	Years ended December 31, (in thousands)			2014				2013				2012
	Proceeds		$	—			$	—			$	2,771
	Gains realized			—				—				267
	Losses realized			—				—				—
	Net gains realized			—				—				267
	Income tax provision			—				—				91
Aggreggate fair value and gross unrealized loss of securities			Less than 12 Months								12 Months or Longer						Total
	(in thousands)		Fair				Unrealized				Fair				Unrealized		Fair		Unrealized
			value				losses				value				losses		Value		losses
	December 31, 2014
	Available-for-sale
	Municipal bonds		$	177			$	1			$	1,589			$	64	$	1,766	$	65
	Mortgage-backed securities			56				1				1,885				14		1,941		15
	Collateralized mortgage obligations
	Non-agency			441				7				164				5		605		12
	Total temporarily impaired securities			674				9				3,638				83		4,312		92
	Other-than-temporarily impaired securities
	Collateralized mortgage obligations
	Non-agency			—				—				—				—		—		—
	Total temporarily impaired and other-than-
	temporarily impaired securities		$	674			$	9			$	3,638			$	83	$	4,312	$	92
	31-Dec-13
	Available-for-sale
	Municipal bonds		$	19,714			$	1,428			$	2,323			$	692	$	22,037	$	2,120
	Mortgage-backed securities			15,096				20				2,132				52		17,228		72
	Collateralized mortgage obligations
	Non-agency			398				2				294				10		692		12
	Total temporarily impaired securities			35,208				1,450				4,749				754		39,957		2,204
	Other-than-temporarily impaired securities
	Collateralized mortgage obligations
	Non-agency			320				4				—				—		320		4
	Total temporarily impaired and other-than-
	temporarily impaired securities		$	35,528			$	1,454			$	4,749			$	754	$	40,277	$	2,208
Securities amortized cost; fair value and tax equivalent yield by maturity	December 31, 2014 (dollars in thousands)					Amortized cost				Fair value				Yield(1)
	U.S. Treasury notes		Within 1 year		$	202			$	202				2.13	%
			After 1 year but within 5 years			2,497				2,604				3
			Total			2,699				2,806				2.93
	U.S. Government agency notes		After 1 year but within 5 years			3,878				3,891				0.9
			After 5 years but within 10 years			1,972				1,983				1.25
			Total			5,850				5,874				1.02
	Municipal bonds		Within 1 year			162				162				5.61
			After 1 year but within 5 years			1,101				1,104				5.51
			After 5 years but within 10 years			2,286				2,331				6.28
			After 10 years but within 15 years			2,179				2,270				6.25
			After 15 years			33,234				34,485				6.67
			Total			38,962				40,352				6.59
	Mortgage-backed securities		U.S. Government agency and U.S. Government-sponsored enterprises			27,036				27,709				3.44
	Collateralized mortgage obligations		U.S. Government agency and U.S. Government-sponsored enterprises			2,657				2,679				1.05
			Non-agency			6,056				6,596				4.32
	SBA bonds					4,336				4,465				2.86
	CRA mutual funds					502				504				3.38
	Preferred stock					20				327				3.5
	Securities available-for-sale				$	88,118			$	91,312				4.62
	(1) Yield is based on amortized cost.

LOANS_Tables

LOANS (Tables)	12 Months Ended
	Dec. 31, 2014
Receivables [Abstract]
Composition of loans receivable and loans held-for-sale	Years ended December 31,	2014											2013
	(In thousands)	Business			Acquired Loans				Total				Business			Total
		Activities  Loans											Activities Loans
	Residential 1-4 family	$	252,258		$	9,223			$	261,481			$	231,113		$	231,113
	Residential 5+ multifamily		5,556			8,735				14,291				4,848			4,848
	Construction of residential 1-4 family		2,004			—				2,004				1,876			1,876
	Home equity credit		34,627			—				34,627				34,139			34,139
	Residential real estate		294,445			17,958				312,403				271,976			271,976
	Commercial		98,498			97,899				196,397				91,853			91,853
	Construction of commercial		18,602			9,045				27,647				10,948			10,948
	Commercial real estate		117,100			106,944				224,044				102,801			102,801
	Farm land		3,239			—				3,239				3,402			3,402
	Vacant land		9,342			—				9,342				9,067			9,067
	Real estate secured		424,126			124,902				549,028				387,246			387,246
	Commercial and industrial		49,204			68,714				117,918				46,292			46,292
	Municipal		6,083			—				6,083				4,252			4,252
	Consumer		4,334			122				4,456				3,889			3,889
	Loans receivable, gross		483,747			193,738				677,485				441,679			441,679
	Deferred loan origination fees and costs, net		1,203			—				1,203				1,182			1,182
	Allowance for loan losses		(5,337	)		(21	)			(5,358	)			(4,683	)		(4,683	)
	Loans receivable, net	$	479,613		$	193,717			$	673,330			$	438,178		$	438,178
	Loans held-for-sale
	Residential 1-4 family	$	568		$	—			$	568			$	173		$	173
Composition of loans receivable by risk rating grade	Business Activities Loans
	(in thousands)		Pass			Special mention				Substandard				Doubtful			Loss		Total
	December 31, 2014
	Residential 1-4 family		$	232,628		$	12,350			$	7,187			$	93		$	—	$	252,258
	Residential 5+ multifamily			3,420			1,072				1,064				—			—		5,556
	Construction of residential 1-4 family			2,004			—				—				—			—		2,004
	Home equity credit			32,639			807				1,181				—			—		34,627
	Residential real estate			270,691			14,229				9,432				93			—		294,445
	Commercial			79,975			10,728				7,795				—			—		98,498
	Construction of commercial			18,024			—				578				—			—		18,602
	Commercial real estate			97,999			10,728				8,373				—			—		117,100
	Farm land			772			1,361				1,106				—			—		3,239
	Vacant land			6,039			140				3,163				—			—		9,342
	Real estate secured			375,501			26,458				22,074				93			—		424,126
	Commercial and industrial			44,903			3,527				774				—			—		49,204
	Municipal			6,083			—				—				—			—		6,083
	Consumer			4,271			53				10				—			—		4,334
	Loans receivable, gross		$	430,758		$	30,038			$	22,858			$	93		$	—	$	483,747
	Acquired Loans
	(in thousands)			Pass			Special mention				Substandard				Doubtful			Loss		Total
	December 31, 2014
	Residential 1-4 family		$	8,661		$	—			$	562			$	—		$	—	$	9,223
	Residential 5+ multifamily			8,735			—				—				—			—		8,735
	Construction of residential 1-4 family			—			—				—				—			—		—
	Home equity credit			—			—				—				—			—		—
	Residential real estate			17,396			—				562				—			—		17,958
	Commercial			89,820			3,830				3,723				526			—		97,899
	Construction of commercial			9,045			—				—				—			—		9,045
	Commercial real estate			98,865			3,830				3,723				526			—		106,944
	Farm land			—			—				—				—			—		—
	Vacant land			—			—				—				—			—		—
	Real estate secured			116,261			3,830				4,285				526			—		124,902
	Commercial and industrial			66,098			1,675				941				—			—		68,714
	Municipal			—			—				—				—			—		—
	Consumer			96			7				19				—			—		122
	Loans receivable, gross		$	182,455		$	5,512			$	5,245			$	526		$	—	$	193,738
	Business Activities Loans
	(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	The composition of loans receivable by delinquency status is as follows:
	Business Activities Loans
						Past due
																								Accruing
	(In thousands)			Current			1-29 days				30-59 days				60-89 days			90-179 days		180 days and over		30 days and over		90 days and over		Non- accrual
	31-Dec-14
	Residential 1-4 family		$	241,567		$	7,299			$	1,250			$	555		$	976	$	611	$	3,392	$	—	$	2,445
	Residential 5+ multifamily			5,467			—				—				—			89		—		89		—		89
	Construction of residential 1-4 family			2,004			—				—				—			—		—		—		—		—
	Home equity credit			33,488			387				122				528			39		63		752		—		348
	Residential real estate			282,526			7,686				1,372				1,083			1,104		674		4,233		—		2,882
	Commercial			94,598			2,079				602				—			—		1,219		1,821		—		1,219
	Construction of commercial			18,602			—				—				—			—		—		—		—		—
	Commercial real estate			113,200			2,079				602				—			—		1,219		1,821		—		1,219
	Farm land			2,119			—				13				723			—		384		1,120		—		384
	Vacant land			6,422			51				7				—			39		2,823		2,869		—		2,862
	Real estate secured			404,267			9,816				1,994				1,806			1,143		5,100		10,043		—		7,347
	Commercial and industrial			48,478			582				91				17			36		—		144		17		33
	Municipal			6,083			—				—				—			—		—		—		—		—
	Consumer			4,274			47				8				5			—		—		13		—		—
	Loans receivable, gross		$	463,102		$	10,445			$	2,093			$	1,828		$	1,179	$	5,100	$	10,200	$	17	$	7,380
	Acquired Loans
						Past due
																								Accruing
	(In thousands)			Current			1-29 days				30-59 days				60-89 days			90-179 days		180 days and over		30 days and over		90 days and over		Non- accrual
	31-Dec-14
	Residential 1-4 family		$	8,661		$	—			$	—			$	—		$	—	$	562	$	562	$	—	$	562
	Residential 5+ multifamily			8,735			—				—				—			—		—		—		—		—
	Construction of residential 1-4 family			—			—				—				—			—		—		—		—		—
	Home equity credit			—			—				—				—			—		—		—		—		—
	Residential real estate			17,396			—				—				—			—		562		562		—		562
	Commercial			95,695			1,109				167				—			285		643		1,095		—		1,931
	Construction of commercial			9,045			—				—				—			—		—		—		—		—
	Commercial real estate			104,740			1,109				167				—			285		643		1,095		—		1,931
	Farm land			—			—				—				—			—		—		—		—		—
	Vacant land			—			—				—				—			—		—		—		—		—
	Real estate secured			122,136			1,109				167				—			285		1,205		1,657		—		2,493
	Commercial and industrial			67,665			740				89				220			—		—		309		—		—
	Municipal			—			—				—				—			—		—		—		—		—
	Consumer			117			5				—				—			—		—		—		—		—
	Loans receivable, gross		$	189,918		$	1,854			$	256			$	220		$	285	$	1,205	$	1,966	$	—	$	2,493
	Business Activities Loans
	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	Business Activities Loans
			31-Dec-14											31-Dec-13
	(in thousands)		Quantity			Pre-modification balance				Post-modification balance				Quantity			Pre-modification balance		Post-modification balance
	Residential real estate			4		$	308			$	308				6		$	2,434	$	2,434
	Land			—			—				—				2			225		225
	Commercial real estate			4			1,076				1,076				—			—		—
	Construction of commercial			1			131				131				—			—		—
	Consumer			—			—				—				1			22		22
	Commercial and industrial			—			—				—				1			91		91
	Troubled debt restructurings			9		$	1,515			$	1,515				10		$	2,772	$	2,772
	Rate reduction and term extension			—		$	—			$	—				5		$	813	$	813
	Interest only pursuant to sale			1			24				24				1			40		40
	Interest only and term extension			1			48				48				—			—		—
	Interest only pursuant to sale and term extension			1			230				230				—			—		—
	Interest only			1			30				30				—			—		—
	Debt consolidation and term extension			2			447				447				—			—		—
	Rate reduction			—			—				—				2			1,070		1,070
	Rate reduction interest only			—			—				—				1			758		758
	Debt consolidation, rate reduction, term extension and note bifurcation			1			399				399				—			—		—
	Rate reduction and debt consolidation			—			—				—				1			91		91
	Term extension			2			337				337				—			—		—
	Troubled debt restructurings			9		$	1,515			$	1,515				10		$	2,772	$	2,772
	Acquired Loans
			31-Dec-14
	(in thousands)			Quantity			Pre-modification balance				Post-modification balance
	Residential real estate			—		$	—			$	—
	Land			—			—				—
	Commercial real estate			1			571				571
	Construction of commercial			—			—				—
	Consumer			—			—				—
	Commercial and industrial			—			—				—
	Troubled debt restructurings			1		$	571			$	571
	Rate reduction and term extension			—		$	—			$	—
	Interest only pursuant to sale			—			—				—
	Interest only and term extension			—			—				—
	Interest only pursuant to sale and term extension			—			—				—
	Interest only			—			—				—
	Debt consolidation and term extension			—			—				—
	Rate reduction			1			571				571
	Rate reduction interest only			—			—				—
	Debt consolidation, rate reduction, term extension and note bifurcation			—			—				—
	Rate reduction and debt consolidation			—			—				—
	Term extension			—			—				—
	Troubled debt restructurings			1		$	571			$	571
Recorded investment and number of modifications for TDRs			Modifications that Subsequently Defaulted
			For the twelve months ending December 31, 2014
			Quantity				Balance
	Troubled Debt Restructurings
	Residential 1-4 family			2		$	38
	Commercial real estate (1)			1			—
	Commercial and industrial			—			—
	Total			3		$	38
		-1	Loan paid off as of December 31, 2014
			Modifications that Subsequently Defaulted
			For the twelve months ending December 31, 2013
			Quantity				Balance
	Troubled Debt Restructurings
	Residential 1-4 family			2		$	783
	Commercial and industrial			1			83
	Total			3		$	866
Components of impaired loans	Business Activities Loans
	Years ended December 31, (in thousands)			2014			2013
	Non-accrual loans, excluding troubled debt restructured loans		$	6,752		$	5,419
	Non-accrual troubled debt restructured loans			628			1,753
	Accruing troubled debt restructured loans			9,189			8,500
	Total impaired loans		$	16,569		$	15,672
	Commitments to lend additional amounts to impaired borrowers		$	—		$	—
	Acquired Loans
	Years ended December 31, (in thousands)			2014
	Non-accrual loans, excluding troubled debt restructured loans		$	2,493
	Non-accrual troubled debt restructured loans			—
	Accruing troubled debt restructured loans			571
	Total impaired loans		$	3,064
	Commitments to lend additional amounts to impaired borrowers		$	—
Changes in allowance for loan losses			Business Activities Loans																Acquired Loans
	Years ended		31-Dec-14																31-Dec-14
	(In thousands)			Beginning							Charge-				Reco-			Ending		Beginning				Charge-		Reco-		Ending
				balance			Provision				offs				veries			balance		balance		Provision		offs		veries		balance
	Residential		$	1,938		$	657			$	(307	)		$	18		$	2,306	$	—	$	—	$	—	$	—	$	—
	Commercial			1,385			355				(84	)			41			1,697		—		7		—		—		7
	Land			226			58				(121	)			1			164		—		—		—		—		—
	Real estate			3,549			1,070				(512	)			60			4,167		—		7		—		—		7
	Commercial and industrial			561			25				(19	)			16			583		—		14		—		—		14
	Municipal			43			18				—				—			61		—		—		—		—		—
	Consumer			105			16				(28	)			24			117		—		—		—		—		—
	Unallocated			425			(16	)			—				—			409		—		—		—		—		—
	Totals		$	4,683		$	1,113			$	(559	)		$	100		$	5,337	$	—	$	21	$	—	$	—	$	21
	Business Activities Loans
			31-Dec-13
	(In thousands)			Beginning							Charge-				Reco-			Ending
				balance			Provision				offs				veries			balance
	Residential		$	1,934		$	275			$	(271	)		$	—		$	1,938
	Commercial			1,059			528				(208	)			6			1,385
	Land			300			147				(221	)			—			226
	Real estate			3,293			950				(700	)			6			3,549
	Commercial and industrial			499			65				(4	)			1			561
	Municipal			36			7				—				—			43
	Consumer			92			59				(70	)			24			105
	Unallocated			440			(15	)			—				—			425
	Totals		$	4,360		$	1,066			$	(774	)		$	31		$	4,683
	Business Activities Loans
			31-Dec-12
	(In thousands)			Beginning							Charge-				Reco-			Ending
				balance			Provision				offs				veries			balance
	Residential		$	1,479		$	688			$	(233	)		$	—		$	1,934
	Commercial			1,139			(52	)			(64	)			36			1,059
	Land			409			167				(276	)			—			300
	Real estate			3,027			803				(573	)			36			3,293
	Commercial and industrial			704			(21	)			(222	)			38			499
	Municipal			24			12				—				—			36
	Consumer			79			78				(91	)			26			92
	Unallocated			242			198				—				—			440
	Totals		$	4,076		$	1,070			$	(886	)		$	100		$	4,360
Composition of loans receivable and allowance for loan losses	Business Activities Loans
	(in thousands)		Collectively evaluated							Individually evaluated							Total portfolio
				Loans			Allowance				Loans				Allowance			Loans		Allowance
	31-Dec-14
	Residential 1-4 family		$	245,997		$	1,316			$	6,261			$	549		$	252,258	$	1,865
	Residential 5+ multifamily			4,536			66				1,020				3			5,556		69
	Construction of residential 1-4 family			2,004			13				—				—			2,004		13
	Home equity credit			34,231			350				396				9			34,627		359
	Residential real estate			286,768			1,745				7,677				561			294,445		2,306
	Commercial			93,784			1,018				4,714				486			98,498		1,504
	Construction of commercial			18,474			193				128				—			18,602		193
	Commercial real estate			112,258			1,211				4,842				486			117,100		1,697
	Farm land			2,855			59				384				—			3,239		59
	Vacant land			6,245			67				3,097				38			9,342		105
	Real estate secured			408,126			3,082				16,000				1,085			424,126		4,167
	Commercial and industrial			48,635			532				569				51			49,204		583
	Municipal			6,083			61				—				—			6,083		61
	Consumer			4,334			117				—				—			4,334		117
	Unallocated allowance			—			—				—				—			—		409
	Totals		$	467,178		$	3,792			$	16,569			$	1,136		$	483,747	$	5,337
	Acquired Loans
	(in thousands)		Collectively evaluated							Individually evaluated							ASC 310-30 loans				Total portfolio
				Loans			Allowance				Loans				Allowance			Loans		Allowance		Loans		Allowance
	31-Dec-14
	Residential 1-4 family		$	8,661		$	—			$	562			$	—		$	—		—	$	9,223	$	—
	Residential 5+ multifamily			8,735			—				—				—			—		—		8,735		—
	Construction of residential 1-4 family			—			—				—				—			—		—		—		—
	Home equity credit			—			—				—				—			—		—		—		—
	Residential real estate			17,396			—				562				—			—		—		17,958		—
	Commercial			89,820			—				2,502				—			5,577		—		97,899		—
	Construction of commercial			9,045			7				—				—			—		—		9,045		7
	Commercial real estate			98,865			7				2,502				—			5,577		—		106,944		7
	Farm land			—			—				—				—			—		—		—		—
	Vacant land			—			—				—				—			—		—		—		—
	Real estate secured			116,261			7				3,064				—			5,577		—		124,902		7
	Commercial and industrial			66,874			14				—				—			1,840		—		68,714		14
	Municipal			—			—				—				—			—		—		—		—
	Consumer			103			—				—				—			19		—		122		—
	Unallocated allowance			—			—				—				—			—		—		—		—
	Totals		$	183,238		$	21			$	3,064			$	—		$	7,436	$	—	$	193,738	$	21
	Business Activities Loans
	(in thousands)		Collectively evaluated							Individually evaluated							Total portfolio
				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	Business Activities Loans
	December 31, 2014  (in thousands)		Collectively evaluated							Individually evaluated							Total portfolio
				Loans			Allowance				Loans				Allowance			Loans		Allowance
	Performing loans		$	457,744		$	3,283			$	—			$	—		$	457,744	$	3,283
	Potential problem loans			9,423			509				11				—			9,434		509
	Impaired loans			—			—				16,569				1,136			16,569		1,136
	Unallocated allowance			—			409				—				—			—		409
	Totals		$	467,167		$	4,201			$	16,580			$	1,136		$	483,747	$	5,337
	Acquired Loans
	December 31, 2014  (in thousands)		Collectively evaluated							Individually evaluated							Total portfolio
				Loans			Allowance				Loans				Allowance			Loans		Allowance
	Performing loans		$	187,966		$	21			$	—			$	—		$	187,966	$	21
	Potential problem loans			2,708			—				—				—			2,708		—
	Impaired loans			—			—				3,064				—			3,064		—
	Unallocated allowance			—			—				—				—			—		—
	Totals		$	190,674		$	21			$	3,064			$	—		$	193,738	$	21
Certain data with respect to loans individually evaluated for impairment	Business Activities Loans
			Impaired loans with specific allowance																Impaired loans with no specific allowance
	(In thousands)		Loan balance												Specific			Income	Loan balance							Income
				Book			Note				Average				allowance			recognized		Book		Note		Average		Recognized
	31-Dec-14
	Residential 1-4 family		$	5,008		$	5,157			$	4,547			$	552		$	128	$	2,273	$	2,395	$	2,703	$	57
	Home equity credit			9			24				91				9			—		387		405		441		4
	Residential real estate			5,017			5,181				4,638				561			128		2,660		2,800		3,144		61
	Commercial			3,383			3,563				3,262				486			108		1,331		1,520		1,468		54
	Construction of commercial			—			—				—				—			—		128		134		123		—
	Farm land			—			—				—				—			—		384		384		384		—
	Vacant land			3,097			3,996				3,090				38			12		—		—		—		—
	Real estate secured			11,497			12,740				10,990				1,085			248		4,503		4,838		5,119		115
	Commercial and industrial			102			161				106				51			2		467		469		516		30
	Consumer			—			—				—				—			—		—		—		19		—
	Totals		$	11,599		$	12,901			$	11,096			$	1,136		$	250	$	4,970	$	5,307	$	5,654	$	145
	Acquired Loans
			Impaired loans with specific allowance																Impaired loans with no specific allowance
	(In thousands)		Loan balance												Specific			Income	Loan balance							Income
				Book			Note				Average				allowance			recognized		Book		Note		Average		Recognized
	31-Dec-14
	Residential 1-4 family		$	—		$	—			$	—			$	—		$	—	$	562	$	716	$	562	$	3
	Home equity credit			—			—				—				—			—		—		—		—		—
	Residential real estate			—			—				—				—			—		562		716		562		3
	Commercial			—			—				—				—			—		2,502		4,014		2,502		12
	Construction of commercial			—			—				—				—			—		—		—		—		—
	Farm land			—			—				—				—			—		—		—		—		—
	Vacant land			—			—				—				—			—		—		—		—		—
	Real estate secured			—			—				—				—			—		3,064		4,730		3,064		15
	Commercial and industrial			—			—				—				—			—		—		4		—		—
	Consumer			—			—				—				—			—		—		—		—		—
	Totals		$	—		$	—			$	—			$	—		$	—	$	3,064	$	4,734	$	3,064	$	15
	Business Activities Loans
	31-Dec-13
	Residential 1-4 family		$	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)	12 Months Ended
	Dec. 31, 2014
Mortgage Loans on Real Estate [Abstract]
Balance of loans serviced for others and fair value of mortgage servicing rights	December 31, (in thousands)			2014			2013
	Residential mortgage loans serviced for others		$	138,106		$	146,258
	Fair value of mortgage servicing rights			1,568			1,579
Changes in mortgage servicing rights	Years ended December 31, (in thousands)			2014			2013			2012
	Mortgage Servicing Rights
	Balance, beginning of period		$	980		$	1,075		$	772
	Originated			17			294			682
	Amortization (1)			(303	)		(389	)		(379	)
	Balance, end of period			694			980			1,075
	Valuation Allowance
	Balance, beginning of period			(15	)		(38	)		(22	)
	Decrease (increase) in impairment reserve (1)			15			23			(16	)
	Balance, end of period			—			(15	)		(38	)
	Mortgage servicing rights, net		$	694		$	965		$	1,037
		-1	Amortization expense and changes in the impairment reserve are recorded in loan servicing fee income.

PLEDGED_ASSETS_Tables

PLEDGED ASSETS (Tables)	12 Months Ended
	Dec. 31, 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	December 31, (in thousands)		2014		2013
	Securities available-for-sale (at fair value)	$	69,055	$	57,623
	Loans receivable		157,581		130,574
	Total pledged assets	$	226,636	$	188,197

BANK_PREMISES_AND_EQUIPMENT_Ta

BANK PREMISES AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Components of premises and equipment	December 31, (in thousands)		2014			2013
	Land	$	2,237		$	2,137
	Buildings and improvements		11,070			9,655
	Leasehold improvements		1,953			706
	Capital lease		425			425
	Furniture, fixtures, equipment and software		5,869			5,713
	Construction in progress, including land acquisition and development		257			132
	Total cost		21,811			18,768
	Accumulated depreciation and amortization		(7,380	)		(7,157	)
	Bank premises and equipment, net	$	14,431		$	11,611

GOODWILL_AND_INTANGIBLE_ASSETS1

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in carrying values of goodwill and intangible assets	Years ended December 31, (in thousands)			2014			2013			2012
	Goodwill (1)
	Balance, beginning of period		$	9,829		$	9,829		$	9,829
	Additions			2,723			—			—
	Impairment			—			—			—
	Balance, end of period		$	12,552		$	9,829		$	9,829
	Core Deposit Intangibles
	Cost, beginning of period		$	2,543		$	2,543		$	2,543
	Union Savings branch purchase			490			—			—
	Riverside Bank merger			2,215			—			—
	Impairment			—			—			—
	Cost, end of period			5,248			2,543			2,543
	Amortization, beginning of period			(1,967	)		(1,745	)		(1,523	)
	Amortization			(291	)		(222	)		(222	)
	Amortization, end of period			(2,258	)		(1,967	)		(1,745	)
	Core deposit intangibles, net		$	2,990		$	576		$	798
		-1	Not subject to amortization.
Estimated annual amortization expense of core deposit intangibles	Years ended December 31, (in thousands)	CDI amortization
	2015	$    652
	2016	601
	2017	461
	2018	342
	2019	288
	2020	234
	2021	180
	2022	130
	2023	78
	2024	24

DEPOSITS_Tables

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2014
Banking and Thrift [Abstract]
Scheduled maturities of time certificates of deposit	Years ended December 31, (in thousands)				CD maturities
		2015			$	76,080
		2016				31,845
		2017				11,536
		2018				9,455
		2019				10,127
		2020				2,167
		Total			$	141,210
Total amount and scheduled maturities of time certificates of deposit	The total amount and scheduled maturities of time certificates of deposit in denominations of $100,000 or more are as follows:
	Years ended December 31, (in thousands)			2014				2013
	Within three months		$	9,175			$	6,279
	After three through six months			10,705				5,834
	After six through twelve months			14,738				7,450
	Over one year			35,375				14,804
	Total		$	69,993			$	34,367
	The total amount and scheduled maturities of time certificates of deposit in denominations of $250,000 or more were as follows:
	Years ended December 31, (in thousands)			2014				2013
	Within three months		$	2,406			$	2,079
	After three through six months			3,568				1,922
	After six through twelve months			2,900				2,465
	Over one year			4,248				2,366
	Total		$	13,122			$	8,832

SECURITIES_SOLD_UNDER_AGREEMEN1

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE (Tables)	12 Months Ended
	Dec. 31, 2014
Banking and Thrift [Abstract]
Securities sold under repurchase agreements	December 31, (dollars in thousands)		2014			2013
	Repurchase agreements, ending balance	$	4,163		$	2,554
	Repurchase agreements, average balance during period		4,598			3,035
	Book value of collateral		10,034			11,020
	Market value of collateral		10,729			11,106
	Weighted average rate during period		0.18	%		0.19	%
	Weighted average maturity		1 day			1 day

FEDERAL_HOME_LOAN_BANK_OF_BOST1

FEDERAL HOME LOAN BANK OF BOSTON ADVANCES (Tables)	12 Months Ended
	Dec. 31, 2014
Banking and Thrift [Abstract]
Federal Home Loan Bank of Boston ("FHLBB") advances					31-Dec-14									31-Dec-13
	Years ended December 31, (dollars in thousands)				Total				Callable (1)		Rate (2)			Total		Callable (1)		Rate (2)
		2014			$	—			$	—		0	%	$	1,598	$	—		3.87	%
		2015				791				—		3.88			791		—		3.88
		2016				15,022				15,000		4.05			15,022		15,000		4.05
		2017				6,000				6,000		3.99			6,000		6,000		3.99
		2018				7,000				—		3.69			7,000		—		3.69
		Total			$	28,813			$	21,000		3.95	%	$	30,411	$	21,000		3.94	%
		-1	Represents the portion of advances that are callable. Callable advances are presented by scheduled maturity. Callable advances are callable quarterly or one time callable by the FHLBB.
		-2	Weighted average rate based on scheduled maturity dates.
Certain information concerning short-term FHLBB advances	December 31, (dollars in thousands)			2014				2013
	Highest month-end balance during period		$	5,545			$	—
	Ending balance			—				—
	Average balance during period			664				52
	Weighted average rate during period			0.29	%			0.29	%

NET_DEFERRED_TAX_ASSETS_AND_IN1

NET DEFERRED TAX ASSETS AND INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Components of income tax provision	Years ended December 31, (in thousands)		2014			2013			2012
	Federal	$	1,057		$	940		$	1,076
	State		226			103			112
	Current provision		1,283			1,043			1,188
	Federal		(553	)		215			(199	)
	State		(120	)		—			—
	Change in valuation allowance		—			(349	)		—
	Deferred benefit		(673	)		(134	)		(199	)
	Income tax provision	$	610		$	909		$	989
Reconciliation of expected federal statutory tax to income tax provision	Years ended December 31,		2014			2013			2012
	Income tax at statutory federal tax rate		34	%		34	%		34	%
	State tax, net of federal tax benefit		2.23			1.35			1.47
	Tax exempt income and dividends received deduction		(30.22	)		(18.18	)		(16.25	)
	Expiration of capital loss carry forward		0			7			0
	Merger/acquisition related costs		7.77			0			0.00
	Other		5.71			1.04			0.27
	Change in valuation allowance		0			(7.00	)		0
	Effective income tax rates		19.49	%		18.21	%		19.49	%
Components of net deferred tax assets	Years ended December 31, (in thousands)		2014			2013
	Allowance for loan losses	$	1,373		$	1,369
	Interest on non-performing loans		236			180
	Accrued deferred compensation		301			62
	Post-retirement benefits		17			16
	Other real estate owned write-downs		72			35
	Restricted stock awards		111			48
	Mark-to-market purchase accounting adjustments		2,180			—
	Write-down of securities		1,497			1,388
	Alternative minimum tax		540			528
	Other		10			4
	Gross deferred tax assets		6,337			3,630
	Valuation allowance		—			—
	Gross deferred tax assets, net		6,337			3,630
	Deferred loan costs, net		(538	)		(402	)
	Goodwill and core deposit intangible asset		(821	)		(746	)
	Accelerated depreciation		(1,209	)		(1,114	)
	Mark-to-market purchase accounting adjustments		—			(6	)
	Mortgage servicing rights		(255	)		(328	)
	Prepaid pension		—			(236	)
	Unrecognized pension benefit		—			(314	)
	Net unrealized holding gain on available-for-sale securities		(1,086	)		(224	)
	Gross deferred tax liabilities		(3,909	)		(3,370	)
	Net deferred tax asset	$	2,428		$	260

SHAREHOLDERS_EQUITY_Tables

SHAREHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2014
Equity [Abstract]
Actual regulatory capital position and minimum capital requirements							To be Well Capitalized
		Actual					For Capital Adequacy					Under Prompt Corrective
							Purposes					Action Provisions
	(dollars in thousands)	Amount		Ratio			Amount		Ratio			Amount		Ratio
	December 31, 2014
	Total Capital (to risk-weighted assets)
	Salisbury	$	89,783		14.27	%	$	50,334		8	%		n/a		—
	Bank		80,492		12.75			50,492		8		$	63,116		10	%
	Tier 1 Capital (to risk-weighted assets)
	Salisbury		84,171		13.38			25,167		4			n/a		—
	Bank		74,881		11.86			25,246		4			37,869		6
	Tier 1 Capital (to average assets)
	Salisbury		84,171		12.31			27,344		4			n/a		—
	Bank		74,881		10.95			27,345		4			34,181		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)	12 Months Ended
	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
Transition from providing retirement benefits under defined pension plan to defined contribution 401(K) plan	Years ended December 31, (in thousands)		2014			2013			2012
	Change in projected benefit obligation
	Benefit obligation at beginning of year	$	5,250		$	6,039		$	7,949
	Actuarial (gain)/loss		(977	)		(860	)		1,012
	Service cost		—			—			404
	Interest cost		277			255			358
	Curtailments and settlements		—			—			(3,586	)
	Benefits paid		(4,550	)		(184	)		(98	)
	Benefit obligation at end of year		—			5,250			6,039
	Change in plan assets
	Plan assets at estimated fair value at beginning of year		6,868			6,019			6,164
	Actual return on plan assets		(2,318	)		1,033			720
	Contributions by employer		—			—			129
	Curtailments and settlements		—			—			(896	)
	Benefits paid		(4,550	)		(184	)		(98	)
	Fair value of plan assets at end of year		—			6,868			6,019
	Funded status and recognized asset (liability)
	included in other assets (liabilities) on the balance sheet	$	—		$	1,618		$	(20	)
Components of amounts recognized in accumulated other comprehensive income, before tax effect	Years ended December 31, (in thousands)		2014			2013			2012
	Unrecognized gain (loss)	$	—		$	924		$	(711	)
	Total	$	—		$	924		$	(711	)
Components of net periodic cost	Years ended December 31, (in thousands)		2014			2013			2012
	Service cost	$	—		$	—		$	404
	Interest cost on benefit obligation		277			255			358
	Expected return on plan assets		(297	)		(258	)		(455	)
	Amortization of net gain (loss)		(1	)		—			123
	Net periodic benefit cost		(21	)		(3	)		430
	Additional amount recognized due to settlement or curtailment		—			—			341
			(21	)		(3	)		771
	Other changes in plan assets and benefit obligations recognized
	in other comprehensive loss (income):
	Net actuarial loss (gain)		923			(1,635	)		(2,284	)
	Amortization of net gain (loss)		1			—			(123	)
	Total recognized in other comprehensive loss (income)		924			(1,635	)		(2,407	)
	Total recognized in net periodic cost and other comprehensive loss (income)	$	903		$	(1,638	)	$	(1,636	)

RELATED_PARTY_TRANSACTIONS_Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
Changes in loans to executive officers, directors and their related associates	Years ended December 31, (in thousands)		2014			2013
	Balance, beginning of period	$	1,279		$	1,309
	Additional related party loans acquired pursuant to Riverside Bank merger		6,828			—
	Advances		271			63
	Repayments		(318	)		(93	)
	Balance, end of period	$	8,060		$	1,279

COMPREHENSIVE_INCOME_Tables

COMPREHENSIVE INCOME (Tables)	12 Months Ended
	Dec. 31, 2014
Equity [Abstract]
Components of comprehensive income	Years ended December 31, (in thousands)		2014			2013			2012
	Net income	$	2,521		$	4,083		$	4,077
	Other comprehensive income (loss)
	Net unrealized gains (losses) on securities available-for-sale		2,534			(3,743	)		2,632
	Reclassification of net realized gains in net income(1)		—			—			(279	)
	Unrealized gains (losses) on securities available-for-sale		2,534			(3,743	)		2,353
	Income tax (expense) benefit		(862	)		1,273			(800	)
	Unrealized gains (losses) on securities available-for-sale, net of tax		1,672			(2,470	)		1,553
	Pension plan (expense) income (see Note 14)		(924	)		1,635			2,407
	Income tax benefit (expense)		314			(556	)		(818	)
	Pension plan (expense) income, net of tax		(610	)		1,079			1,589
	Other comprehensive income (loss), net of tax		1,062			(1,391	)		3,142
	Comprehensive income	$	3,583		$	2,692		$	7,219
	(1) Reclassification adjustments include realized security gains and losses. The gains and losses have been reclassified out of other comprehensive income (loss) and have affected certain lines in the consolidated statements of income as follows: the pretax amount is reflected as gain on securities, net; the tax effect is included in the income tax provision; and the after tax amount is included in net income.
Components of accumulated other comprehensive income	December 31, (in thousands)		2014			2013
	Unrealized gains on securities available-for-sale, net of tax	$	2,108		$	436
	Unrecognized pension plan income, net of tax		—			610
	Accumulated other comprehensive income	$	2,108		$	1,046

COMMITMENTS_AND_CONTINGENT_LIA1

COMMITMENTS AND CONTINGENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Future minimum lease payments	Future minimum lease payments  (in thousands)
		2015	$	235
		2016		207
		2017		166
		2018		93
		2019		79
		2020		82
		2021		28
		2022		28
		2023		16
			$	934
Future minimum lease payments under capital lease with present value of net minimum lease payments	Future minimum lease payments  (in thousands)
		2015	$	72
		2016		72
		2017		72
		2018		72
		2019		84
		Thereafter		780
		Total minimum lease payments		1,152
		Less amount representing interest		728
			$	424

FINANCIAL_INSTRUMENTS_Tables

FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2014
Investments, All Other Investments [Abstract]
Financial instrument liabilities with off-balance sheet credit risk	December 31, (in thousands)		2014		2013
	Residential	$	3,030	$	314
	Home equity credit		25,882		28,377
	Commercial		16,751		9,900
	Land		5		10
	Real estate secured		45,668		38,601
	Commercial and industrial		57,905		17,563
	Consumer		1,537		1,321
	Unadvanced portions of loans		105,110		57,485
	Commitments to originate loans		20,953		9,730
	Standby letters of credit		3,422		53
	Total	$	129,485	$	67,268

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 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
	31-Dec-14
	Assets at fair value on a recurring basis
	U.S. Treasury notes	$	—	$	2,806	$	—	$	2,806
	U.S. Government agency notes		—		5,874		—		5,874
	Municipal bonds		—		40,352		—		40,352
	Mortgage-backed securities:
	U.S. Government agencies and U.S. Government-sponsored enterprises		—		27,709		—		27,709
	Collateralized mortgage obligations:
	U.S. Government agencies		—		2,679		—		2,679
	Non-agency		—		6,596		—		6,596
	SBA bonds		—		4,465		—		4,465
	CRA mutual funds		—		504		—		504
	Preferred stock		327		—		—		327
	Securities available-for-sale	$	327	$	90,985	$	—	$	91,312
	Assets at fair value on a non-recurring basis
	Collateral dependent impaired loans		—		—		10,463		10,463
	Other real estate owned		—		—		1,002		1,002
	31-Dec-13
	Assets 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 and U.S. Government-sponsored enterprises		—		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 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
	31-Dec-14
	Financial Assets
	Cash and cash equivalents	$	36,105	$	36,105	$	36,105	$	—	$	—
	Securities available-for-sale		91,312		91,312		327		90,985		—
	Federal Home Loan Bank stock		3,515		3,515		—		3,515		—
	Loans held-for-sale		568		572		—		—		572
	Loans receivable, net		673,330		683,845		—		—		683,845
	Accrued interest receivable		2,334		2,334		—		—		2,334
	Financial Liabilities
	Demand (non-interest-bearing)	$	161,386	$	161,386	$	—	$	—	$	161,386
	Demand (interest-bearing)		117,169		117,169		—		—		117,169
	Money market		174,274		174,274		—		—		174,274
	Savings and other		121,387		121,387		—		—		121,387
	Certificates of deposit		141,210		142,261		—		—		142,261
	Deposits		715,426		716,477		—		—		716,477
	Repurchase agreements		4,163		4,163		—		—		4,163
	FHLBB advances		28,813		30,626		—		—		30,626
	Capital lease liability		424		929		—		—		929
	Accrued interest payable		166		166		—		—		166
	31-Dec-13
	Financial Assets
	Cash and cash equivalents	$	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
	Repurchase agreements		2,554		2,554		—		—		2,554
	FHLBB advances		30,411		33,034		—		—		33,034
	Capital lease liability		425		425		425		—		—
	Accrued interest payable		140		140		—		—		140

SALISBURY_BANCORP_PARENT_ONLY_1

SALISBURY BANCORP (PARENT ONLY) CONDENSED FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2014
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Unconsolidated balance sheets of Salisbury Bancorp, Inc.	Balance Sheets		2014			2013
	December 31, (in thousands)
	Assets
	Cash and due from banks	$	9,436		$	9,302
	Interest-bearing time deposits with other banks		—			738
	Investment in bank subsidiary		92,531			62,811
	Other assets		6			—
	Total Assets	$	101,973		$	72,851
	Liabilities and Shareholders' Equity
	Liabilities	$	152		$	61
	Shareholders' equity		101,821			72,790
	Total Liabilities and Shareholders' Equity	$	101,973		$	72,851
Unconsolidated statements of income of Salisbury Bancorp, Inc.	Statements of Income		2014			2013			2012
	Years ended December 31, (in thousands)
	Dividends from subsidiary	$	2,143		$	2,128		$	2,243
	Interest		21			27			42
	Expenses		986			394			81
	Income before taxes and equity in undistributed net income of subsidiary		1,178			1,761			2,204
	Income tax benefit		91			—			—
	Income before equity in undistributed net income of subsidiary		1,269			1,761			2,204
	Equity in undistributed net income of subsidiary		1,252			2,322			1,873
	Net income	$	2,521		$	4,083		$	4,077
Unconsolidated statements of cash flows of Salisbury Bancorp, Inc.	Statements of Cash Flows		2014			2013			2012
	Years ended December 31, (in thousands)
	Net income	$	2,521		$	4,083		$	4,077
	Adjustments to reconcile net income to
	net cash provided by operating activities:
	Equity in undistributed net income of subsidiary		(1,252	)		(2,322	)		(1,873	)
	Other		85			24			16
	Net cash provided by operating activities		1,354			1,785			2,220
	Investing Activities
	Investment in bank		(27,251	)		—			—
	Maturities (purchases) of interest-bearing time deposits of other banks		738			(738	)		—
	Maturities of securities available-for-sale		—			—			1,103
	Net cash (utilized) provided by investing activities		(26,513	)		(738	)		1,103
	Financing Activities
	Common stock dividends paid		(1,918	)		(1,915	)		(1,892	)
	Preferred stock dividends paid		(166	)		(161	)		(240	)
	Proceeds from issuance of common stock		126			34			24
	Issuance of Salisbury stock to Riverside shareholders		27,251			—			—
	Net cash provided (utilized) by financing activities		25,293			(2,042	)		(2,108	)
	Increase (decrease) in cash and cash equivalents		134			(995	)		1,215
	Cash and cash equivalents, beginning of period		9,302			10,297			9,082
	Cash and cash equivalents, end of period	$	9,436		$	9,302		$	10,297

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2014
Earnings Per Share [Abstract]
Calculation of earnings per share	Years ended December 31, (in thousands, except per share amounts)		2014			2013			2012
	Net income	$	2,521		$	4,083		$	4,077
	Less: Preferred stock dividends declared		(166	)		(161	)		(216	)
	Net income available to common shareholders		2,355			3,922			3,861
	Less: Undistributed earnings allocated to participating securities		(27	)		(39	)		—
	Net income allocated to common stock	$	2,328		$	3,883		$	3,861
	Weighted average common shares issued		1,785			1,710			1,690
	Less: Unvested restricted stock awards		(21	)		(19	)		—
	Weighted average common shares outstanding used to calculate basic earnings per common share		1,764			1,691			1,690
	Add: Dilutive effect of unvested restricted stock awards		1			—			—
	Weighted average common shares outstanding used to calculate diluted earnings per common share		1,765			1,691			1,690
	Earnings per common share (basic and diluted)	$	1.32		$	2.3		$	2.28

SELECTED_QUARTERLY_CONSOLIDATE1

SELECTED QUARTERLY CONSOLIDATED FINANCIAL DATA (Tables)	12 Months Ended
	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Selected quarterly consolidated financial data	Year ended December 31, 2014			Q1 2014			Q2 2014			Q3 2014			Q4 2014
	(in thousands, except ratios and per share amounts)
	Statement of Income
	Interest and dividend income		$	5,443		$	5,552		$	5,444		$	6,416
	Interest expense			668			647			690			699
	Net interest and dividend income			4,775			4,905			4,754			5,717
	Provision for loan losses			337			314			318			165
	Trust and Wealth Advisory			779			939			791			786
	Service charges and fees			542			626			639			666
	Gains on sales of mortgage loans, net			11			32			—			21
	Mortgage servicing, net			27			11			41			15
	Other			79			74			82			91
	Non-interest income			1,438			1,682			1,553			1,579
	Non-interest expense			5,110			5,068			5,108			6,852
	Income before income taxes			766			1,205			881			279
	Income tax provision			215			239			113			43
	Net income			551			966			768			236
	Net income available to common shareholders			505			926			728			196
	Financial Condition
	Total assets		$	589,771		$	621,476		$	638,089		$	855,427
	Loans, net			446,518			456,627			461,913			673,330
	Allowance for loan losses			4,894			5,102			5,384			5,358
	Securities			98,015			92,884			88,960			94,827
	Deposits			477,512			507,361			522,294			715,426
	Repurchase agreements			2,643			4,344			6,500			4,163
	FHLBB advances			30,017			29,619			29,218			28,813
	Shareholders' equity			74,001			75,000			75,516			101,821
	Non-performing assets			8,526			8,757			8,945			10,892
	Per Common Share Data
	Earnings, basic		$	0.29		$	0.54		$	0.43		$	0.1
	Earnings, diluted			0.29			0.54			0.43			0.1
	Cash dividends declared			0.28			0.28			0.28			0.28
	Cash dividends paid			0.28			0.28			0.28			0.28
	Book value			33.9			34.44			34.74			31.54
	Market price: (a)
	High			27.58			30.98			30.7			28.39
	Low			25.9			27.13			26.95			25.88
	Statistical Data
	Net interest margin (fully tax equivalent)			3.72	%		3.74	%		3.39	%		3.68	%
	Efficiency ratio (fully tax equivalent)			77.11			72.35			75.92			77.8
	Return on average assets			0.35			0.62			0.45			0.11
	Return on average shareholders' equity			3.53			6.32			4.85			1.18
	Weighted average common shares outstanding, basic			1,691			1,691			1,693			1,981
	Weighted average common shares outstanding, diluted			1,691			1,691			1,693			1,981
		(a)	The above market prices reflect inter-dealer prices, without retail markup, markdown or commissions, and may not necessarily represent actual transactions.
	Year ended December 31, 2013			Q1 2013			Q2 2013			Q3 2013			Q4 2013
	(in thousands, except ratios and per share amounts)
	Statement of Income
	Interest and dividend income		$	5,406		$	5,434		$	5,431		$	5,479
	Interest expense			803			801			772			686
	Net interest and dividend income			4,603			4,633			4,659			4,793
	Provision for loan losses			396			240			240			190
	Trust and Wealth Advisory			725			824			750			775
	Service charges and fees			516			575			595			612
	Gains on sales of mortgage loans, net			279			153			69			78
	Mortgage servicing, net			26			8			(37	)		38
	Other			79			90			82			68
	Non-interest income			1,625			1,650			1,459			1,571
	Non-interest expense			4,705			4,610			4,643			4,977
	Income before income taxes			1,127			1,433			1,235			1,197
	Income tax provision			187			289			219			214
	Net income			940			1,144			1,016			983
	Net income available to common shareholders			900			1,103			976			943
	Financial Condition
Total assets		$	597,343		$	600,712		$	589,481		$	587,109
Loans, net			406,258			416,729			420,306			438,178
Allowance for loan losses			4,686			4,632			4,656			4,683
Securities			124,004			111,950			105,156			99,831
Deposits			487,773			492,040			479,869			477,369
Repurchase agreements			2,329			2,980			3,870			2,554
FHLBB advances			31,574			31,187			30,801			30,411
Shareholders' equity			72,206			71,489			71,211			72,790
Non-performing assets			9,297			9,639			9,737			7,549
Per Common Share Data
Earnings, basic and diluted		$	0.53		$	0.65		$	0.57		$	0.55
Cash dividends declared			0.28			0.28			0.28			0.28
Cash dividends paid			0.28			0.28			0.28			0.28
Book value			32.88			32.45			32.28			33.21
Market price: (a)
High			26.44			28			29.95			28
Low			23.55			25.18			25.52			25.5
Statistical Data
Net interest margin (fully tax equivalent)			3.54	%		3.54	%		3.51	%		3.71	%
Efficiency ratio (fully tax equivalent)			70.93			68.88			71.72			71.77
Return on average assets			0.61			0.74			0.64			0.64
Return on average shareholders' equity			6.45			7.81			7.05			6.69
Weighted average equivalent shares outstanding, diluted			1,690			1,691			1,691			1,691
	(a)	The above market prices reflect inter-dealer prices, without retail markup, markdown or commissions, and may not necessarily represent actual transactions.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Bank Premises and Equipment (Details Narrative)	12 Months Ended
	Dec. 31, 2014
Building/Improvements
Expected useful life	39 years
Land Improvements
Expected useful life	15 years
Furniture and Fixtures
Expected useful life	7 years
Computer Equipment
Expected useful life	5 years
Software
Expected useful life	3 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Intangible Assets (Details Narrative) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Changes in carrying values of goodwill and intangible assets
Goodwill from purchases and acquisitions	$2,358	$2,358
Canaan National Bancorp, Inc. acquisition in 2004
Goodwill from purchases and acquisitions	7,152	7,152
Branch office purchase in New York State in 2007
Goodwill from purchases and acquisitions	319	319
Riverside Bank acquisition in December 2014
Goodwill from purchases and acquisitions	$2,723

MERGERS_AND_ACQUISITIONS_Consi

MERGERS AND ACQUISITIONS - Consideration paid (Details) (Consideration Paid, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014
Consideration Paid
Salisbury Bancorp common stock issued to Riverside Bank common stockholders	$27,230
Cash consideration paid for fractional shares	1
Riverside stock options, vested upon acquisition	20
Total consideration paid	$27,251

MERGERS_AND_ACQUISITIONS_Recog

MERGERS AND ACQUISITIONS - Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value (Details) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
As Acquired
Cash and cash equivalents	$18,650
Investment securities	11,820
Loans	204,398
Premises and equipment	1,046
Other assets	7,006
Core deposit intangible
Deposits	-210,559
Other liabilities	-1,733
Total identifiable net assets	30,628
Fair Value Adjustment
Cash and cash equivalents
Investment securities	-78	[1]
Loans	-8,093	[2]
Premises and equipment	497	[3]
Other assets
Core deposit intangible	2,215
Deposits	-641	[4]
Other liabilities
Total identifiable net assets	-6,100
As Recorded at Aquisition
Cash and cash equivalents	18,650
Investment securities	11,742
Loans	196,305
Premises and equipment	1,543
Other assets	7,006
Core deposit intangible	2,215
Deposits	-211,200
Other liabilities	-1,733
Total identifiable net assets	24,528
Goodwill	$2,723
[1]	(a) The adjustment represents the decrease in the book value of investments to their estimated fair value based on fair values on the date of acquisition.
[2]	(b) The adjustment represents the write down of the book value of loans to their estimated fair value based on current interest rates and expected cash flows, which includes an estimate of expected loan loss inherent in the portfolio. Loans that met the criteria and are being accounted for in accordance with ASC 310-30 had a carrying amount of $13.7 million. Non-impaired loans not accounted for under 310-30 had a carrying value of $190.7 million.
[3]	(c) The adjustment represents the appraised value of the land and building acquired in the acquisition. The land and building were recorded as fixed assets and the building will be amortized over its remaining useful life.
[4]	(d) The adjustment is necessary because the weighted average interest rate of deposits exceeded the cost of similar funding at the time of acquisition.

MERGERS_AND_ACQUISITIONS_Acqui

MERGERS AND ACQUISITIONS - Acquired loan portfolio subject to purchased credit impaired loan accounting guidance (Details) (ASC 310-30 Loans, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014
ASC 310-30 Loans
Acquired loan portfolio subject to purchased credit impaired loan accounting guidance
Contractually required principal and interest at acquisition	$16,209
Contractual cash flows not expected to be collected (nonaccretable discount)	-4,288
Expected cash flows at acquisition	11,921
Interest component of expected cash flows (accretable discount)	-1,293
Fair value of acquired loans	10,628
Activity in accretable yield for acquired loan portfolio
Balance at beginning of period
Acquisitions	1,293
Accretion	-51
Balance at end of period	$1,242

MERGERS_AND_ACQUISITIONS_Pro_f

MERGERS AND ACQUISITIONS - Pro forma results of operations of Riverside Bank since acquisition date (Details) (Pro forma results of operations of Riverside Bank since acquisition date, USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Pro forma results of operations of Riverside Bank since acquisition date
Total revenue	$39,841	$39,640	$43,001
Net income	6,411	7,136	7,654
Net income available to common shareholders	$6,245	$6,975	$7,438
Earnings per share
Basic	$2.26	$2.59	$2.77
Diluted	$2.24	$2.57	$2.64

MERGERS_AND_ACQUISITIONS_Detai

MERGERS AND ACQUISITIONS (Details Narrative) (Mergers and Acquisitions, USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 05, 2014
Mergers and Acquisitions
Stock issued to Riverside Bank shareholders	1,001,485
Outstanding shares of Riverside Bank on acquisition date			741,876
Exchange ratio for each share of Riverside Bank stock			1.35
Value per share of stock issued			$27.19
Consideration paid	$27,251
Cash consideration paid to settle all fractional shares outstanding of Riverside bank	1
Carrying amount of loans accounted for in accordance with ASC 310-30			13,700
Carrying value of non-impaired loans not accounted for under ASC 310-30			190,700
Direct merger, acquisition and integration costs expensed	$1,900	$312

SECURITIES_Composition_of_Secu

SECURITIES - Composition of Securities (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Amortized cost (1)
Available-for-sale
U.S. Treasury notes	$2,699	$2,497
U.S. Government Agency notes	5,850	2,507
Municipal bonds	38,962	41,775
Mortgage backed securities, U.S. Government agencies and U.S. Government-sponsored enterprises	27,036	33,522
Collateralized mortgage obligations, U.S. Government agencies	2,657	3,545
Collateralized mortgage obligations, Non-agency	6,056	7,923
SBA bonds	4,336	2,042
CRA mutual funds	502
Preferred Stock	20	20
Total securities available-for-sale	88,118	93,831
Non-marketable securities
Federal Home Loan Bank of Boston stock	3,515	5,340
Gross unrealized gains
Available-for-sale
U.S. Treasury notes	107	160
U.S. Government Agency notes	24	83
Municipal bonds	1,455	782
Mortgage backed securities, U.S. Government agencies and U.S. Government-sponsored enterprises	688	442
Collateralized mortgage obligations, U.S. Government agencies	22	35
Collateralized mortgage obligations, Non-agency	552	401
SBA bonds	129	188
CRA mutual funds	2
Preferred Stock	307	777
Total securities available-for-sale	3,286	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	-65	-2,120
Mortgage backed securities, U.S. Government agencies and U.S. Government-sponsored enterprises	-15	-72
Collateralized mortgage obligations, U.S. Government agencies
Collateralized mortgage obligations, Non-agency	-12	-16
SBA bonds
CRA mutual funds
Preferred Stock
Total securities available-for-sale	-92	-2,208
Non-marketable securities
Federal Home Loan Bank of Boston stock
Fair value
Available-for-sale
U.S. Treasury notes	2,806	2,657
U.S. Government Agency notes	5,874	2,590
Municipal bonds	40,352	40,437
Mortgage backed securities, U.S. Government agencies and U.S. Government-sponsored enterprises	27,709	33,892
Collateralized mortgage obligations, U.S. Government agencies	2,679	3,580
Collateralized mortgage obligations, Non-agency	6,596	8,308
SBA bonds	4,465	2,230
CRA mutual funds	504
Preferred Stock	327	797
Total securities available-for-sale	91,312	94,491
Non-marketable securities
Federal Home Loan Bank of Boston stock	$3,515	$5,340

SECURITIES_Sales_of_securities

SECURITIES - Sales of securities available-for-sale and gains realized (Details) (Components of sales of securities, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Components of sales of securities
Proceeds			$2,771
Gains realized			267
Losses realized
Net gains realized			267
Income tax provision			$91

SECURITIES_Aggreggate_fair_val

SECURITIES - Aggreggate fair value and gross unrealized loss of securities (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Less Than 12 Months, Fair value
Available-for-sale
Municipal bonds	$177	$19,714
Mortgage-backed securities	56	15,096
Collateralized mortgage obligations, Non-agency	441	398
Total temporarily impaired securities	674	35,208
Other-than-temporarily impaired securities, Collateralized mortgage obligations, Non-agency		320
Total temporarily impaired and other-than-temporarily impaired securities	674	35,528
Less Than 12 Months, Unrealized losses
Available-for-sale
Municipal bonds	1	1,428
Mortgage-backed securities	1	20
Collateralized mortgage obligations, Non-agency	7	2
Total temporarily impaired securities	9	1,450
Other-than-temporarily impaired securities, Collateralized mortgage obligations, Non-agency		4
Total temporarily impaired and other-than-temporarily impaired securities	9	1,454
12 Months or Longer, Fair value
Available-for-sale
Municipal bonds	1,589	2,323
Mortgage-backed securities	1,885	2,132
Collateralized mortgage obligations, Non-agency	164	294
Total temporarily impaired securities	3,638	4,749
Other-than-temporarily impaired securities, Collateralized mortgage obligations, Non-agency
Total temporarily impaired and other-than-temporarily impaired securities	3,638	4,749
12 Months or Longer, Unrealized losses
Available-for-sale
Municipal bonds	64	692
Mortgage-backed securities	14	52
Collateralized mortgage obligations, Non-agency	5	10
Total temporarily impaired securities	83	754
Other-than-temporarily impaired securities, Collateralized mortgage obligations, Non-agency
Total temporarily impaired and other-than-temporarily impaired securities	83	754
Total, Fair value
Available-for-sale
Municipal bonds	1,766	22,037
Mortgage-backed securities	1,941	17,228
Collateralized mortgage obligations, Non-agency	605	692
Total temporarily impaired securities	4,312	39,957
Other-than-temporarily impaired securities, Collateralized mortgage obligations, Non-agency		320
Total temporarily impaired and other-than-temporarily impaired securities	4,312	40,277
Total, Unrealized losses
Available-for-sale
Municipal bonds	65	2,120
Mortgage-backed securities	15	72
Collateralized mortgage obligations, Non-agency	12	12
Total temporarily impaired securities	92	2,204
Other-than-temporarily impaired securities, Collateralized mortgage obligations, Non-agency		4
Total temporarily impaired and other-than-temporarily impaired securities	$92	$2,208

SECURITIES_Securities_amortize

SECURITIES - Securities amortized cost; fair value and tax equivalent yield by maturity (Details) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Amortized cost, Within 1 year
U.S. Treasury notes	$202
Municipal bonds	162
Fair value, Within 1 year
U.S. Treasury notes	202
Municipal bonds	162
Yield, Within 1 year
U.S. Treasury notes, Yield	2.13%
Municipal bonds, Yield	5.61%
Amortized cost, After 1 year but within 5 years
U.S. Treasury notes	2,497
U.S. Government Agency notes	3,878
Municipal bonds	1,101
Fair value, After 1 year but within 5 years
U.S. Treasury notes	2,604
U.S. Government Agency notes	3,891
Municipal bonds	1,104
Yield, After 1 year but within 5 years
U.S. Treasury notes, Yield	3.00%
U.S. Government Agency notes, Yield	0.90%
Municipal bonds, Yield	5.51%
Amortized cost, After 5 years but within 10 years
U.S. Government Agency notes	1,972
Municipal bonds	2,286
Fair value, After 5 years but within 10 years
U.S. Government Agency notes	1,983
Municipal bonds	2,331
Yield, After 5 years but within 10 years
U.S. Government Agency notes, Yield	1.25%
Municipal bonds, Yield	6.28%
Amortized cost, After 10 years but within 15 years
Municipal bonds	2,179
Fair value, After 10 years but within 15 years
Municipal bonds	2,270
Yield, After 10 years but within 15 years
Municipal bonds, Yield	6.25%
Amortized cost, After 15 years
Municipal bonds	33,234
Fair value, After 15 years
Municipal bonds	34,485
Yield, After 15 years
U.S. Government Agency notes, Yield	5.38%
Municipal bonds, Yield	6.67%
Amortized cost, total
U.S. Treasury notes	2,699
U.S. Government Agency notes	5,850
Municipal bonds	38,962
Mortgage-backed securities, U.S. Government agency and U.S. Government-sponsored enterprises	27,036
Collateralized mortgage obligations, U.S. Government agency and U.S. Government-sponsored enterprises	2,657
Collateralized mortgage obligations, Non-agency	6,056
SBA bonds	4,336
CRA mutual funds	502
Preferred Stock	20
Securities available-for-sale	88,118
Fair value, total
U.S. Treasury notes	2,806
U.S. Government Agency notes	5,874
Municipal bonds	40,352
Mortgage-backed securities, U.S. Government agency and U.S. Government-sponsored enterprises	27,709
Collateralized mortgage obligations, U.S. Government agency and U.S. Government-sponsored enterprises	2,679
Collateralized mortgage obligations, Non-agency	6,596
SBA bonds	4,465
CRA mutual funds	504
Preferred Stock	327
Securities available-for-sale	$91,312
Yield, total
U.S. Treasury notes, Yield	2.93%
U.S. Government Agency notes, Yield	1.02%
Municipal bonds, Yield	6.59%
Mortgage-backed securities, U.S. Government agency and U.S. Government-sponsored enterprises, Yield	3.44%
Collateralized mortgage obligations, U.S. Government agency and U.S. Government-sponsored enterprises, Yield	1.05%
Collateralized mortgage obligations, Non-agency, Yield	4.32%
SBA bonds, Yield	2.86%
CRA mutual funds, Yield	3.38%
Preferred Stock, Yield	3.50%
Securities available-for-sale, Yield	4.62%

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) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Business Activites Loans
Residential 1-4 family	$252,258	$231,113
Residential 5+ multifamily	5,556	4,848
Construction of residential 1-4 family	2,004	1,876
Home equity credit	34,627	34,139
Residential real estate	294,445	271,976
Commercial	98,498	91,853
Construction of commercial	18,602	10,948
Commercial real estate	117,100	102,801
Farm land	3,239	3,402
Vacant land	9,342	9,067
Real estate secured	424,126	387,246
Commercial and industrial	49,204	46,292
Municipal	6,083	4,252
Consumer	4,334	3,889
Loans receivable, gross	483,747	441,679
Deferred loan origination fees and costs, net	1,203	1,182
Allowance for loan losses	-5,337	-4,683
Loans receivable, net	479,613	438,178
Loans held-for-sale
Residential 1-4 family	568	173
Acquired Loans
Residential 1-4 family	9,223
Residential 5+ multifamily	8,735
Construction of residential 1-4 family
Home equity credit
Residential real estate	17,958
Commercial	97,899
Construction of commercial	9,045
Commercial real estate	106,944
Farm land
Vacant land
Real estate secured	124,902
Commercial and industrial	68,714
Municipal
Consumer	122
Loans receivable, gross	193,738
Deferred loan origination fees and costs, net
Allowance for loan losses	-21
Loans receivable, net	193,717
Loans held-for-sale
Residential 1-4 family
Total
Residential 1-4 family	261,481	231,113
Residential 5+ multifamily	14,291	4,848
Construction of residential 1-4 family	2,004	1,876
Home equity credit	34,627	34,139
Residential real estate	312,403	271,976
Commercial	196,397	91,853
Construction of commercial	27,647	10,948
Commercial real estate	224,044	102,801
Farm land	3,239	3,402
Vacant land	9,342	9,067
Real estate secured	549,028	387,246
Commercial and industrial	117,918	46,292
Municipal	6,083	4,252
Consumer	4,456	3,889
Loans receivable, gross	677,485	441,679
Deferred loan origination fees and costs, net	1,203	1,182
Allowance for loan losses	-5,358	-4,683
Loans receivable, net	673,330	438,178
Loans held-for-sale
Residential 1-4 family	$568	$173

LOANS_Composition_of_loans_rec1

LOANS - Composition of loans receivable by risk rating grade (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Business Activities Loans - Pass
Residential 1-4 family	$232,628	$212,683
Residential 5+ multifamily	3,420	2,674
Construction of residential 1-4 family	2,004	1,876
Home equity credit	32,639	31,444
Residential real estate	270,691	248,677
Commercial	79,975	67,554
Construction of commercial	18,024	10,257
Commercial real estate	97,999	77,811
Farm land	772	847
Vacant land	6,039	5,640
Real estate secured	375,501	332,975
Commercial and industrial	44,903	37,860
Municipal	6,083	4,252
Consumer	4,271	3,739
Loans receivable, gross	430,758	378,826
Business Activities Loans - Special mention
Residential 1-4 family	12,350	12,338
Residential 5+ multifamily	1,072	1,199
Construction of residential 1-4 family
Home equity credit	807	1,355
Residential real estate	14,229	14,892
Commercial	10,728	16,044
Construction of commercial		102
Commercial real estate	10,728	16,146
Farm land	1,361	1,421
Vacant land	140	288
Real estate secured	26,458	32,747
Commercial and industrial	3,527	7,452
Municipal
Consumer	53	113
Loans receivable, gross	30,038	40,312
Business Activities Loans - Substandard
Residential 1-4 family	7,187	5,997
Residential 5+ multifamily	1,064	975
Construction of residential 1-4 family
Home equity credit	1,181	1,340
Residential real estate	9,432	8,312
Commercial	7,795	8,255
Construction of commercial	578	589
Commercial real estate	8,373	8,844
Farm land	1,106	1,134
Vacant land	3,163	3,139
Real estate secured	22,074	21,429
Commercial and industrial	774	980
Municipal
Consumer	10	37
Loans receivable, gross	22,858	22,446
Business Activities Loans - Doubtful
Residential 1-4 family	93	95
Residential 5+ multifamily
Construction of residential 1-4 family
Home equity credit
Residential real estate	93	95
Commercial
Construction of commercial
Commercial real estate
Farm land
Vacant land
Real estate secured	93	95
Commercial and industrial
Municipal
Consumer
Loans receivable, gross	93	95
Business Activities Loans - 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
Business Activities Loans - Total
Residential 1-4 family	252,258	231,113
Residential 5+ multifamily	5,556	4,848
Construction of residential 1-4 family	2,004	1,876
Home equity credit	34,627	34,139
Residential real estate	294,445	271,976
Commercial	98,498	91,853
Construction of commercial	18,602	10,948
Commercial real estate	117,100	102,801
Farm land	3,239	3,402
Vacant land	9,342	9,067
Real estate secured	424,126	387,246
Commercial and industrial	49,204	46,292
Municipal	6,083	4,252
Consumer	4,334	3,889
Loans receivable, gross	483,747	441,679
Acquired Loans - Pass
Residential 1-4 family	8,661
Residential 5+ multifamily	8,735
Construction of residential 1-4 family
Home equity credit
Residential real estate	17,396
Commercial	89,820
Construction of commercial	9,045
Commercial real estate	98,865
Farm land
Vacant land
Real estate secured	116,261
Commercial and industrial	66,098
Municipal
Consumer	96
Loans receivable, gross	182,455
Acquired Loans - Special Mention
Residential 1-4 family
Residential 5+ multifamily
Construction of residential 1-4 family
Home equity credit
Residential real estate
Commercial	3,830
Construction of commercial
Commercial real estate	3,830
Farm land
Vacant land
Real estate secured	3,830
Commercial and industrial	1,675
Municipal
Consumer	7
Loans receivable, gross	5,512
Acquired Loans - Substandard
Residential 1-4 family	562
Residential 5+ multifamily
Construction of residential 1-4 family
Home equity credit
Residential real estate	562
Commercial	3,723
Construction of commercial
Commercial real estate	3,723
Farm land
Vacant land
Real estate secured	4,285
Commercial and industrial	941
Municipal
Consumer	19
Loans receivable, gross	5,245
Acquired Loans - Doubtful
Residential 1-4 family
Residential 5+ multifamily
Construction of residential 1-4 family
Home equity credit
Residential real estate
Commercial	526
Construction of commercial
Commercial real estate	526
Farm land
Vacant land
Real estate secured	526
Commercial and industrial
Municipal
Consumer
Loans receivable, gross	526
Acquired Loans - 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
Acquired Loans - Total
Residential 1-4 family	9,223
Residential 5+ multifamily	8,735
Construction of residential 1-4 family
Home equity credit
Residential real estate	17,958
Commercial	97,899
Construction of commercial	9,045
Commercial real estate	106,944
Farm land
Vacant land
Real estate secured	124,902
Commercial and industrial	68,714
Municipal
Consumer	122
Loans receivable, gross	$193,738

LOANS_Composition_of_loans_rec2

LOANS - Composition of loans receivable by delinquency status (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Business Activities Loans - Current
Residential 1-4 family	$241,567	$222,356
Residential 5+ multifamily	5,467	4,749
Construction of residential 1-4 family	2,004	1,876
Home equity credit	33,488	33,391
Residential real estate	282,526	262,372
Commercial	94,598	89,434
Construction of commercial	18,602	9,784
Commercial real estate	113,200	99,218
Farm land	2,119	2,995
Vacant land	6,422	6,058
Real estate secured	404,267	370,643
Commercial and industrial	48,478	45,897
Municipal	6,083	4,252
Consumer	4,274	3,746
Loans receivable, gross	463,102	424,538
Business Activities Loans - Past due 1-29 days
Residential 1-4 family	7,299	3,853
Residential 5+ multifamily
Construction of residential 1-4 family
Home equity credit	387	129
Residential real estate	7,686	3,982
Commercial	2,079	566
Construction of commercial		1,025
Commercial real estate	2,079	1,591
Farm land		23
Vacant land	51	139
Real estate secured	9,816	5,735
Commercial and industrial	582	262
Municipal
Consumer	47	113
Loans receivable, gross	10,445	6,110
Business Activities Loans - Past due 30-59 days
Residential 1-4 family	1,250	1,795
Residential 5+ multifamily
Construction of residential 1-4 family
Home equity credit	122	361
Residential real estate	1,372	2,156
Commercial	602	371
Construction of commercial
Commercial real estate	602	371
Farm land	13
Vacant land	7
Real estate secured	1,994	2,527
Commercial and industrial	91	112
Municipal
Consumer	8	29
Loans receivable, gross	2,093	2,668
Business Activities Loans - Past due 60-89 days
Residential 1-4 family	555	2,622
Residential 5+ multifamily		99
Construction of residential 1-4 family
Home equity credit	528	125
Residential real estate	1,083	2,846
Commercial		108
Construction of commercial		139
Commercial real estate		247
Farm land	723
Vacant land
Real estate secured	1,806	3,093
Commercial and industrial	17
Municipal
Consumer	5	1
Loans receivable, gross	1,828	3,094
Business Activities Loans - Past due 90-179 days
Residential 1-4 family	976	353
Residential 5+ multifamily	89
Construction of residential 1-4 family
Home equity credit	39
Residential real estate	1,104	353
Commercial		235
Construction of commercial
Commercial real estate		235
Farm land
Vacant land	39
Real estate secured	1,143	588
Commercial and industrial	36
Municipal
Consumer
Loans receivable, gross	1,179	588
Business Activities Loans - Past due 180 days and over
Residential 1-4 family	611	134
Residential 5+ multifamily
Construction of residential 1-4 family
Home equity credit	63	133
Residential real estate	674	267
Commercial	1,219	1,139
Construction of commercial
Commercial real estate	1,219	1,139
Farm land	384	384
Vacant land	2,823	2,870
Real estate secured	5,100	4,660
Commercial and industrial		21
Municipal
Consumer
Loans receivable, gross	5,100	4,681
Business Activities Loans - Past due 30 days and over
Residential 1-4 family	3,392	4,904
Residential 5+ multifamily	89	99
Construction of residential 1-4 family
Home equity credit	752	619
Residential real estate	4,233	5,622
Commercial	1,821	1,853
Construction of commercial		139
Commercial real estate	1,821	1,992
Farm land	1,120	384
Vacant land	2,869	2,870
Real estate secured	10,043	10,868
Commercial and industrial	144	133
Municipal
Consumer	13	30
Loans receivable, gross	10,200	11,031
Business Activities Loans - 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
Real estate secured
Commercial and industrial	17
Municipal
Consumer
Loans receivable, gross	17
Business Activities Loans - Non-accrual
Residential 1-4 family	2,445	1,525
Residential 5+ multifamily	89
Construction of residential 1-4 family
Home equity credit	348	402
Residential real estate	2,882	1,927
Commercial	1,219	1,857
Construction of commercial
Commercial real estate	1,219	1,857
Farm land	384	384
Vacant land	2,862	2,870
Real estate secured	7,347	7,038
Commercial and industrial	33	134
Municipal
Consumer
Loans receivable, gross	7,380	7,172
Acquired Loans - Current
Residential 1-4 family	8,661
Residential 5+ multifamily	8,735
Construction of residential 1-4 family
Home equity credit
Residential real estate	17,396
Commercial	95,695
Construction of commercial	3,045
Commercial real estate	104,740
Farm land
Vacant land
Real estate secured	122,136
Commercial and industrial	67,665
Municipal
Consumer	117
Loans receivable, gross	189,918
Acquired Loans - Past due 1-29 days
Residential 1-4 family
Residential 5+ multifamily
Construction of residential 1-4 family
Home equity credit
Residential real estate
Commercial	1,109
Construction of commercial
Commercial real estate	1,109
Farm land
Vacant land
Real estate secured	1,109
Commercial and industrial	740
Municipal
Consumer	5
Loans receivable, gross	1,854
Acquired Loans - Past due 30-59 days
Residential 1-4 family
Residential 5+ multifamily
Construction of residential 1-4 family
Home equity credit
Residential real estate
Commercial	167
Construction of commercial
Commercial real estate	167
Farm land
Vacant land
Real estate secured	167
Commercial and industrial	89
Municipal
Consumer
Loans receivable, gross	256
Acquired Loans - Past due 60-89 days
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	220
Municipal
Consumer
Loans receivable, gross	220
Acquired Loans - Past due 90-179 days
Residential 1-4 family
Residential 5+ multifamily
Construction of residential 1-4 family
Home equity credit
Residential real estate
Commercial	285
Construction of commercial
Commercial real estate	285
Farm land
Vacant land
Real estate secured	285
Commercial and industrial
Municipal
Consumer
Loans receivable, gross	285
Acquired Loans - Past due 180 days and over
Residential 1-4 family	562
Residential 5+ multifamily
Construction of residential 1-4 family
Home equity credit
Residential real estate	562
Commercial	643
Construction of commercial
Commercial real estate	643
Farm land
Vacant land
Real estate secured	1,205
Commercial and industrial
Municipal
Consumer
Loans receivable, gross	1,205
Acquired Loans - Past due 30 days and over
Residential 1-4 family	562
Residential 5+ multifamily
Construction of residential 1-4 family
Home equity credit
Residential real estate	562
Commercial	1,095
Construction of commercial
Commercial real estate	1,095
Farm land
Vacant land
Real estate secured	1,657
Commercial and industrial	309
Municipal
Consumer
Loans receivable, gross	1,966
Acquired Loans - 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
Real estate secured
Commercial and industrial
Municipal
Consumer
Loans receivable, gross
Acquired Loans - Non-accrual
Residential 1-4 family	562
Residential 5+ multifamily
Construction of residential 1-4 family
Home equity credit
Residential real estate	562
Commercial	1,931
Construction of commercial
Commercial real estate	1,931
Farm land
Vacant land
Real estate secured	2,493
Commercial and industrial
Municipal
Consumer
Loans receivable, gross	$2,493

LOANS_Troubled_debt_restructur

LOANS - Troubled debt restructurings (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Integer	Integer
Business Activities Loans - Residential real estate
Quantity of troubled debt restructurings	4	6
Pre-modification balance	$308	$2,434
Post-modification balance	308	2,434
Business Activities Loans - Land
Quantity of troubled debt restructurings		2
Pre-modification balance		225
Post-modification balance		225
Business Activities Loans - Commercial real estate
Quantity of troubled debt restructurings	4
Pre-modification balance	1,076
Post-modification balance	1,076
Business Activities Loans - Construction of commercial
Quantity of troubled debt restructurings	1
Pre-modification balance	131
Post-modification balance	131
Business Activities Loans - Consumer
Quantity of troubled debt restructurings		1
Pre-modification balance		22
Post-modification balance		22
Business Activities Loans - Commercial and industrial
Quantity of troubled debt restructurings		1
Pre-modification balance		91
Post-modification balance		91
Business Activities Loans - Total Troubled debt restructurings
Quantity of troubled debt restructurings	9	10
Pre-modification balance	1,515	2,772
Post-modification balance	1,515	2,772
Business Activities Loans - Rate reduction and term extension
Quantity of troubled debt restructurings		5
Pre-modification balance		813
Post-modification balance		813
Business Activities Loans - Interest only pursuant to sale
Quantity of troubled debt restructurings	1	1
Pre-modification balance	24	40
Post-modification balance	24	40
Business Activities Loans - Interest only and term extension
Quantity of troubled debt restructurings	1
Pre-modification balance	48
Post-modification balance	48
Business Activities Loans - Interest only pursuant to sale and term extension
Quantity of troubled debt restructurings	1
Pre-modification balance	230
Post-modification balance	230
Business Activities Loans - Interest only
Quantity of troubled debt restructurings	1
Pre-modification balance	30
Post-modification balance	30
Business Activities Loans - Debt consolidation and term extension
Quantity of troubled debt restructurings	2
Pre-modification balance	447
Post-modification balance	447
Business Activities Loans - Rate reduction
Quantity of troubled debt restructurings		2
Pre-modification balance		1,070
Post-modification balance		1,070
Business Activities Loans - Rate reduction interest only
Quantity of troubled debt restructurings		1
Pre-modification balance		758
Post-modification balance		758
Business Activities Loans - Debt consolidation, rate reduction, term extension and note bifurcation
Quantity of troubled debt restructurings	1
Pre-modification balance	399
Post-modification balance	399
Business Activities Loans - Rate reduction and debt consolidation
Quantity of troubled debt restructurings		1
Pre-modification balance		91
Post-modification balance		91
Business Activities Loans - Term extension
Quantity of troubled debt restructurings	2
Pre-modification balance	337
Post-modification balance	337
Acquired Loans - Residential real estate
Quantity of troubled debt restructurings
Pre-modification balance
Post-modification balance
Acquired Loans - Land
Quantity of troubled debt restructurings
Pre-modification balance
Post-modification balance
Acquired Loans - Commercial real estate
Quantity of troubled debt restructurings	1
Pre-modification balance	571
Post-modification balance	571
Acquired Loans - Construction of commercial
Quantity of troubled debt restructurings
Pre-modification balance
Post-modification balance
Acquired Loans - Consumer
Quantity of troubled debt restructurings
Pre-modification balance
Post-modification balance
Acquired Loans - Commercial and industrial
Quantity of troubled debt restructurings
Pre-modification balance
Post-modification balance
Acquired Loans - Total Troubled debt restructurings
Quantity of troubled debt restructurings	1
Pre-modification balance	571
Post-modification balance	571
Acquired Loans - Rate reduction and term extension
Quantity of troubled debt restructurings
Pre-modification balance
Post-modification balance
Acquired Loans - Interest only pursuant to sale
Quantity of troubled debt restructurings
Pre-modification balance
Post-modification balance
Acquired Loans - Interest only and term extension
Quantity of troubled debt restructurings
Pre-modification balance
Post-modification balance
Acquired Loans - Interest only pursuant to sale and term extension
Quantity of troubled debt restructurings
Pre-modification balance
Post-modification balance
Acquired Loans - Debt consolidation and term extension
Quantity of troubled debt restructurings
Pre-modification balance
Post-modification balance
Acquired Loans - Rate reduction
Quantity of troubled debt restructurings	1
Pre-modification balance	571
Post-modification balance	571
Acquired Loans - Rate reduction interest only
Quantity of troubled debt restructurings
Pre-modification balance
Post-modification balance
Acquired Loans - Debt consolidation, rate reduction, term extension and note bifurcation
Quantity of troubled debt restructurings
Pre-modification balance
Post-modification balance
Acquired Loans - Rate reduction and debt consolidation
Quantity of troubled debt restructurings
Pre-modification balance
Post-modification balance
Acquired Loans - Term extension
Quantity of troubled debt restructurings
Pre-modification balance
Post-modification balance

LOANS_Recorded_investment_and_

LOANS - Recorded investment and number of modifications for TDRs (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Integer	Integer
Residential 1-4 family
Quanity, TDRs with Modifications that Subsequently Defaulted	2	2
Balance, TDRs with Modifications that Subsequently Defaulted	$38	$783
Commercial real estate
Quanity, TDRs with Modifications that Subsequently Defaulted	1
Balance, TDRs with Modifications that Subsequently Defaulted
Commercial and industrial
Quanity, TDRs with Modifications that Subsequently Defaulted		1
Balance, TDRs with Modifications that Subsequently Defaulted		83
Total
Quanity, TDRs with Modifications that Subsequently Defaulted	3	3
Balance, TDRs with Modifications that Subsequently Defaulted	$38	$866

LOANS_Components_of_impaired_l

LOANS - Components of impaired loans (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Business Activities Loans
Non-accrual loans, excluding troubled debt restructured loans	$6,752	$5,419
Non-accrual troubled debt restructured loans	628	1,753
Accruing troubled debt restructured loans	9,189	8,500
Total impaired loans	16,569	15,672
Commitments to lend additional amounts to impaired borrowers
Acquired Loans
Non-accrual loans, excluding troubled debt restructured loans	2,493
Non-accrual troubled debt restructured loans
Accruing troubled debt restructured loans	571
Total impaired loans	3,064
Commitments to lend additional amounts to impaired borrowers

LOANS_Changes_in_allowance_for

LOANS - Changes in allowance for loan losses (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Business Activities Loans - Beginning balance
Residential	$1,938	$1,934	$1,479
Commercial	1,385	1,059	1,139
Land	226	300	409
Real estate	3,549	3,293	3,027
Commercial and industrial	561	499	704
Municipal	43	36	24
Consumer	105	92	79
Unallocated	425	440	242
Totals	4,683	4,360	4,076
Business Activities Loans - Provision
Residential	657	275	688
Commercial	355	528	-52
Land	58	147	167
Real estate	1,070	950	803
Commercial and industrial	25	65	-21
Municipal	18	7	12
Consumer	16	59	78
Unallocated	-16	-15	198
Totals	1,113	1,066	1,070
Business Activities Loans - Charge-offs
Residential	-307	-271	-233
Commercial	-84	-208	-64
Land	-121	-221	-276
Real estate	-512	-700	-573
Commercial and industrial	-19	-4	-222
Municipal
Consumer	-28	-70	-91
Unallocated
Totals	-559	-774	-886
Business Activities Loans - Recoveries
Residential	18
Commercial	41	6	36
Land	1
Real estate	60	6	36
Commercial and industrial	16	1	38
Municipal
Consumer	24	24	26
Unallocated
Totals	100	31	100
Business Activities Loans - Ending balance
Residential	2,306	1,938	1,934
Commercial	1,697	1,385	1,059
Land	164	226	300
Real estate	4,167	3,549	3,293
Commercial and industrial	583	561	499
Municipal	61	43	36
Consumer	117	105	92
Unallocated	409	425	440
Totals	5,337	4,683	4,360
Acquired Loans - Beginning balance
Residential
Commercial
Land
Real estate
Commercial and industrial
Municipal
Consumer
Unallocated
Totals
Acquired Loans - Provision
Residential
Commercial	7
Land
Real estate	7
Commercial and industrial	14
Municipal
Consumer
Unallocated
Totals	21
Acquired Loans - Charge-offs
Residential
Commercial
Land
Real estate
Commercial and industrial
Municipal
Consumer
Unallocated
Totals
Acquired Loans - Recoveries
Residential
Commercial
Land
Real estate
Commercial and industrial
Municipal
Consumer
Unallocated
Totals
Acquired Loans - Ending balance
Residential
Commercial	7
Land
Real estate	7
Commercial and industrial	14
Municipal
Consumer
Unallocated
Totals	$21

LOANS_Composition_of_loans_rec3

LOANS - Composition of loans receivable and allowance for loan losses (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Business Activities Loans - Collectively evaluated Loans
Residential 1-4 family	$245,997	$225,419
Residential 5+ multifamily	4,536	3,894
Construction of residential 1-4 family	2,004	1,876
Home equity credit	34,231	33,689
Residential real estate	286,768	264,878
Commercial	93,784	87,059
Construction of commercial	18,474	10,948
Commercial real estate	112,258	98,007
Farm land	2,855	3,018
Vacant land	6,245	5,972
Real estate secured	408,126	371,875
Commercial and industrial	48,635	45,584
Municipal	6,083	4,252
Consumer	4,334	3,710
Unallocated allowance
Totals	467,178	425,421
Business Activities Loans - Collectively evaluated Allowance
Residential 1-4 family	1,316	897
Residential 5+ multifamily	66	20
Construction of residential 1-4 family	13	11
Home equity credit	350	363
Residential real estate	1,745	1,291
Commercial	1,018	977
Construction of commercial	193	126
Commercial real estate	1,211	1,103
Farm land	59	61
Vacant land	67	64
Real estate secured	3,082	2,519
Commercial and industrial	532	519
Municipal	61	43
Consumer	117	36
Unallocated allowance
Totals	3,792	3,117
Business Activities Loans - Individually evaluated Loans
Residential 1-4 family	6,261	5,694
Residential 5+ multifamily	1,020	954
Construction of residential 1-4 family
Home equity credit	396	450
Residential real estate	7,677	7,098
Commercial	4,714	4,794
Construction of commercial	128
Commercial real estate	4,842	4,794
Farm land	384	384
Vacant land	3,097	3,095
Real estate secured	16,000	15,371
Commercial and industrial	569	708
Municipal
Consumer		179
Unallocated allowance
Totals	16,569	16,258
Business Activities Loans - Individually evaluated Allowance
Residential 1-4 family	549	617
Residential 5+ multifamily	3
Construction of residential 1-4 family
Home equity credit	9	30
Residential real estate	561	647
Commercial	486	282
Construction of commercial
Commercial real estate	486	282
Farm land
Vacant land	38	101
Real estate secured	1,085	1,030
Commercial and industrial	51	42
Municipal
Consumer		69
Unallocated allowance
Totals	1,136	1,141
Business Activities Loans - Total portfolio Loans
Residential 1-4 family	252,258	231,113
Residential 5+ multifamily	5,556	4,848
Construction of residential 1-4 family	2,004	1,876
Home equity credit	34,627	34,139
Residential real estate	294,445	271,976
Commercial	98,498	91,853
Construction of commercial	18,602	10,948
Commercial real estate	117,100	102,801
Farm land	3,239	3,402
Vacant land	9,342	9,067
Real estate secured	424,126	387,246
Commercial and industrial	49,204	46,292
Municipal	6,083	4,252
Consumer	4,334	3,889
Unallocated allowance
Totals	483,747	441,679
Business Activities Loans - Total portfolio Allowance
Residential 1-4 family	1,865	1,514
Residential 5+ multifamily	69	20
Construction of residential 1-4 family	13	11
Home equity credit	359	393
Residential real estate	2,306	1,938
Commercial	1,504	1,259
Construction of commercial	193	126
Commercial real estate	1,697	1,385
Farm land	59	61
Vacant land	105	165
Real estate secured	4,167	3,549
Commercial and industrial	583	561
Municipal	61	43
Consumer	117	105
Unallocated allowance	409	425
Totals	5,337	4,683
Acquired Loans - Collectively evaluated Loans
Residential 1-4 family	8,661
Residential 5+ multifamily	8,735
Construction of residential 1-4 family
Home equity credit
Residential real estate	17,396
Commercial	89,820
Construction of commercial	9,045
Commercial real estate	98,865
Farm land
Vacant land
Real estate secured	116,261
Commercial and industrial	66,874
Municipal
Consumer	103
Unallocated allowance
Totals	183,238
Acquired Loans - Collectively evaluated Allowance
Residential 1-4 family
Residential 5+ multifamily
Construction of residential 1-4 family
Home equity credit
Residential real estate
Commercial
Construction of commercial	7
Commercial real estate	7
Farm land
Vacant land
Real estate secured	7
Commercial and industrial	14
Municipal
Consumer
Unallocated allowance
Totals	21
Acquired Loans - Individually evaluated Loans
Residential 1-4 family	562
Residential 5+ multifamily
Construction of residential 1-4 family
Home equity credit
Residential real estate	562
Commercial	2,502
Construction of commercial
Commercial real estate	2,502
Farm land
Vacant land
Real estate secured	3,064
Commercial and industrial
Municipal
Consumer
Unallocated allowance
Totals	3,064
Acquired Loans - Individually evaluated Allowance
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
Unallocated allowance
Totals
ASC 310-30 Loans
Residential 1-4 family
Residential 5+ multifamily
Construction of residential 1-4 family
Home equity credit
Residential real estate
Commercial	5,577
Construction of commercial
Commercial real estate	5,577
Farm land
Vacant land
Real estate secured	5,577
Commercial and industrial	1,840
Municipal
Consumer	19
Unallocated allowance
Totals	7,436
ASC 310-30 loans Allowance
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
Unallocated allowance
Totals
Acquired Loans - Total portfolio Loans
Residential 1-4 family	9,223
Residential 5+ multifamily	8,735
Construction of residential 1-4 family
Home equity credit
Residential real estate	17,958
Commercial	97,899
Construction of commercial	9,045
Commercial real estate	106,944
Farm land
Vacant land
Real estate secured	124,902
Commercial and industrial	68,714
Municipal
Consumer	122
Unallocated allowance
Totals	193,738
Acquired Loans - Total portfolio Allowance
Residential 1-4 family
Residential 5+ multifamily
Construction of residential 1-4 family
Home equity credit
Residential real estate
Commercial
Construction of commercial	7
Commercial real estate	7
Farm land
Vacant land
Real estate secured	7
Commercial and industrial	14
Municipal
Consumer
Unallocated allowance
Totals	$21

LOANS_Credit_quality_segments_

LOANS - Credit quality segments of loans receivable and allowance for loan losses (Details) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Business Activities Loans - Collectively evaluated Loans
Performing loans	$457,744
Potential problem loans	9,423
Impaired loans
Unallocated allowance
Totals	467,167
Business Activities Loans - Collectively evaluated Allowance
Performing loans	3,283
Potential problem loans	509
Impaired loans
Unallocated allowance	409
Totals	4,201
Business Activities Loans - Individually evaluated Loans
Performing loans
Potential problem loans	11
Impaired loans	16,569
Unallocated allowance
Totals	16,580
Business Activities Loans - Individually evaluated Allowance
Performing loans
Potential problem loans
Impaired loans	1,136
Unallocated allowance
Totals	1,136
Business Activities Loans - Total portfolio Loans
Performing loans	457,744
Potential problem loans	9,434
Impaired loans	16,569
Unallocated allowance
Totals	483,747
Business Activities Loans - Total portfolio Allowance
Performing loans	3,283
Potential problem loans	509
Impaired loans	1,136
Unallocated allowance	409
Totals	5,337
Acquired Loans - Collectively evaluated Loans
Performing loans	187,966
Potential problem loans	2,708
Impaired loans
Unallocated allowance
Totals	190,674
Acquired Loans - Collectively evaluated Allowance
Performing loans	21
Potential problem loans
Impaired loans
Unallocated allowance
Totals	21
Acquired Loans - Individually evaluated Loans
Performing loans
Potential problem loans
Impaired loans	3,064
Unallocated allowance
Totals	3,064
Acquired Loans - Individually evaluated Allowance
Performing loans
Potential problem loans
Impaired loans
Unallocated allowance
Totals
Acquired Loans - Total portfolio Loans
Performing loans	187,966
Potential problem loans	2,708
Impaired loans	3,064
Unallocated allowance
Totals	193,738
Acquired Loans - Total portfolio Allowance
Performing loans	21
Potential problem loans
Impaired loans
Unallocated allowance
Totals	$21

LOANS_Certain_data_with_respec

LOANS - Certain data with respect to loans individually evaluated for impairment (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Business Activities Loans - Impaired loans with specific allowance - Loan balance - Book
Residential 1-4 family	$5,008	$4,409
Home equity credit	9	72
Residential real estate	5,017	4,481
Commercial	3,383	2,777
Commercial construction
Farm land
Vacant land	3,097	3,095
Real estate secured	11,497	10,353
Commercial and industrial	102	119
Consumer
Totals	11,599	10,472
Business Activities Loans - Impaired loans with specific allowance - Loan balance - Note
Residential 1-4 family	5,157	4,516
Home equity credit	24	72
Residential real estate	5,181	4,588
Commercial	3,563	2,835
Commercial construction
Farm land
Vacant land	3,996	3,889
Real estate secured	12,740	11,312
Commercial and industrial	161	154
Consumer
Totals	12,901	11,466
Business Activities Loans - Impaired loans with specific allowance - Loan balance - Average
Residential 1-4 family	4,547	3,995
Home equity credit	91	101
Residential real estate	4,638	4,096
Commercial	3,262	2,349
Commercial construction		3
Farm land
Vacant land	3,090	1,853
Real estate secured	10,990	8,301
Commercial and industrial	106	233
Consumer
Totals	11,096	8,534
Business Activities Loans - Impaired loans with specific allowance - Specific allowance
Residential 1-4 family	552	598
Home equity credit	9	30
Residential real estate	561	628
Commercial	486	282
Commercial construction
Farm land
Vacant land	38	101
Real estate secured	1,085	1,011
Commercial and industrial	51	42
Consumer
Totals	1,136	1,053
Business Activities Loans - Impaired loans with specific allowance - Income recognized
Residential 1-4 family	128	99
Home equity credit		2
Residential real estate	128	101
Commercial	108	127
Commercial construction
Farm land
Vacant land	12
Real estate secured	248	228
Commercial and industrial	2	1
Consumer
Totals	250	229
Business Activities Loans - Impaired loans with no specific allowance - Loan balance - Book
Residential 1-4 family	2,273	2,073
Home equity credit	387	378
Residential real estate	2,660	2,451
Commercial	1,331	1,771
Commercial construction	128
Farm land	384	384
Vacant land
Real estate secured	4,503	4,606
Commercial and industrial	467	573
Consumer		22
Totals	4,970	5,201
Business Activities Loans - Impaired loans with no specific allowance - Loan balance - Note
Residential 1-4 family	2,395	2,522
Home equity credit	405	428
Residential real estate	2,800	2,950
Commercial	1,520	2,299
Commercial construction	134	20
Farm land	384	384
Vacant land		100
Real estate secured	4,838	5,753
Commercial and industrial	469	975
Consumer	19	22
Totals	5,307	6,750
Business Activities Loans - Impaired loans with no specific allowance - Loan balance - Average
Residential 1-4 family	2,703	2,285
Home equity credit	441	251
Residential real estate	3,144	2,536
Commercial	1,468	2,411
Commercial construction	123	8
Farm land	384	118
Vacant land		1,430
Real estate secured	5,119	6,503
Commercial and industrial	516	595
Consumer	19
Totals	5,654	7,098
Business Activities Loans - Impaired loans with no specific allowance - Income recognized
Residential 1-4 family	57	54
Home equity credit	4	4
Residential real estate	61	58
Commercial	54	47
Commercial construction
Farm land
Vacant land
Real estate secured	115	105
Commercial and industrial	30	36
Consumer
Totals	145	141
Acquired Loans - Impaired loans with specific allowance - Loan balance - Book
Residential 1-4 family
Home equity credit
Residential real estate
Commercial
Commercial construction
Farm land
Vacant land
Real estate secured
Commercial and industrial
Consumer
Totals
Acquired Loans - Impaired loans with specific allowance - Loan balance - Note
Residential 1-4 family
Home equity credit
Residential real estate
Commercial
Commercial construction
Farm land
Vacant land
Real estate secured
Commercial and industrial
Consumer
Totals
Acquired Loans - Impaired loans with specific allowance - Loan balance - Average
Residential 1-4 family
Home equity credit
Residential real estate
Commercial
Commercial construction
Farm land
Vacant land
Real estate secured
Commercial and industrial
Consumer
Totals
Acquired Loans - Impaired loans with specific allowance - Income recognized
Residential 1-4 family
Home equity credit
Residential real estate
Commercial
Commercial construction
Farm land
Vacant land
Real estate secured
Commercial and industrial
Consumer
Totals
Acquired Loans - Impaired loans with no specific allowance - Loan balance - Book
Residential 1-4 family	562
Home equity credit
Residential real estate	562
Commercial	2,502
Commercial construction
Farm land
Vacant land
Real estate secured	3,064
Commercial and industrial
Consumer
Totals	3,064
Acquired Loans - Impaired loans with no specific allowance - Loan balance - Note
Residential 1-4 family	716
Home equity credit
Residential real estate	716
Commercial	4,014
Commercial construction
Farm land
Vacant land
Real estate secured	4,730
Commercial and industrial	4
Consumer
Totals	4,734
Acquired Loans - Impaired loans with no specific allowance - Loan balance - Average
Residential 1-4 family	562
Home equity credit
Residential real estate	562
Commercial	2,502
Commercial construction
Farm land
Vacant land
Real estate secured	3,064
Commercial and industrial
Consumer
Totals	3,064
Acquired Loans - Impaired loans with no specific allowance - Income recognized
Residential 1-4 family	3
Home equity credit
Residential real estate	3
Commercial	12
Commercial construction
Farm land
Vacant land
Real estate secured	15
Commercial and industrial
Consumer
Totals	$15

LOANS_Details_Narrative

LOANS (Details Narrative) (Loans Details, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Loans Details
Commercial loans for other banks serviced by Company under loan participation agreements	$39,000	$24,200
Participation interests sold, gross outstanding balances	79,100
Participation interests sold, net balances retained	40,100
Purchase of share of participation loans, outstanding balances	13,800
Interest on non-accrual loans that would have been recorded as additional interest income had the loans been current	632	487	106
Restructured loan, past due 90-179 days	$30

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 $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Balance of loans serviced for others and fair value of mortgage servicing rights
Residential mortgage loans serviced for others	$138,106	$146,258
Fair value of mortgage servicing rights	$1,568	$1,579

MORTGAGE_SERVICING_RIGHTS_Chan

MORTGAGE SERVICING RIGHTS - Changes in mortgage servicing rights (Details) (Changes in mortgage servicing rights, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Changes in mortgage servicing rights
Mortgage Servicing Rights
Balance, beginning of period	$980	$1,075	$772
Originated	17	294	682
Amortization (1)	-303	-389	-379
Balance, end of period	694	980	1,075
Valuation Allowance
Balance, beginning of period	-15	-38	-22
Decrease (increase) in impairment reserve (1)	15	23	-16
Balance, end of period		-15	-38
Mortgage servicing rights, net	$694	$965	$1,037

PLEDGED_ASSETS_Securities_and_

PLEDGED ASSETS - Securities and loans pledged (Details) (Securities and loans pledged, USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Securities and loans pledged
Securities available-for-sale (at fair value)	$69,055	$57,623
Loans receivable	157,581	130,574
Total pledged assets	$226,636	$188,197

PLEDGED_ASSETS_Details_Narrati

PLEDGED ASSETS (Details Narrative) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Guarantees [Abstract]
Securities pledged to secure public deposits	$58,800
Securities pledged to secure repurchase agreements	10,200
Securities pledged to secure FHLBB and FRB advances	$100

BANK_PREMISES_AND_EQUIPMENT_Co

BANK PREMISES AND EQUIPMENT - Components of premises and equipment (Details) (Components of premises and equipment, USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Components of premises and equipment
Land	$2,237	$2,137
Buildings and improvements	11,070	9,655
Leasehold improvements	1,953	706
Capital lease	425	425
Furniture, fixtures, equipment and software	5,869	5,713
Construction in progress, including land acquisition and development	257	132
Total cost	21,811	18,768
Accumulated depreciation and amortization	-7,380	-7,157
Bank premises and equipment, net	$14,431	$11,611

GOODWILL_AND_INTANGIBLE_ASSETS2

GOODWILL AND INTANGIBLE ASSETS - Changes in carrying values of goodwill and intangible assets (Details) (Changes in carrying values of goodwill and intangible assets, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Changes in carrying values of goodwill and intangible assets
Goodwill (1)
Balance, beginning of period	$9,829	$9,829	$9,829
Additions	2,723
Impairment
Balance, end of period	12,552	9,829	9,829
Core Deposit Intangibles
Cost, beginning of period	2,543	2,543	2,543
Union Savings branch purchase	490
Riverside Bank merger	2,215
Impairment
Cost, end of period	5,248	2,543	2,543
Amortization, beginning of period	-1,967	-1,745	-1,523
Amortization	-291	-222	-222
Amortization, end of period	-2,258	-1,967	-1,745
Core deposit intangibles, net	$2,990	$576	$798

GOODWILL_AND_INTANGIBLE_ASSETS3

GOODWILL AND INTANGIBLE ASSETS - Estimated annual amortization expense of core deposit intangibles (Details) (Estimated annual amortization expense of core deposit intangibles, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Estimated annual amortization expense of core deposit intangibles
Core deposit intangibles amortization	$24	$78	$130	$180	$234	$288	$342	$461	$601	$652

GOODWILL_AND_INTANGIBLE_ASSETS4

GOODWILL AND INTANGIBLE ASSETS (Details Narrative) (USD $)	1 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2014
Acquisition of Sharon, Connecticut branch office of Union Savings Bank
Deposits assumed from acquisition	$18,200
Loans acquired from acquisition	100
Goodwill realized
Core deposit intangible assigned to acquisition	490
Acquisition of Riverside Bank
Deposits assumed from acquisition		211,200
Loans acquired from acquisition		196,300
Goodwill realized		2,700
Core deposit intangible assigned to acquisition		$2,200

DEPOSITS_Scheduled_maturities_

DEPOSITS - Scheduled maturities of time certificates of deposit (Details) (USD $)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
In Thousands, unless otherwise specified
CD maturities
Certificates of deposit maturities	$2,167	$10,127	$9,455	$11,536	$31,845	$76,080
Total
Certificates of deposit maturities	$141,210

DEPOSITS_Total_amount_and_sche

DEPOSITS - Total amount and scheduled maturities of time certificates of deposit (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Amount and scheduled maturities of time certificates of deposit in demoninations of $100,000 or more
Less than three months	$9,175	$6,279
Within three-to-six months	10,705	5,834
Within six-to-twelve months	14,738	7,450
Over one year	35,375	14,804
Total	69,993	34,367
Amount and scheduled maturities of time certificates of deposit in demoninations of $250,000 or more
Less than three months	2,406	2,079
Within three-to-six months	3,568	1,922
Within six-to-twelve months	2,900	2,465
Over one year	4,248	2,366
Total	$13,122	$8,832

SECURITIES_SOLD_UNDER_AGREEMEN2

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE - Securities sold under repurchase agreements (Details) (Securities sold under repurchase agreements, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Securities sold under repurchase agreements
Repurchase agreements, ending balance	$4,163	$2,554
Repurchase agreements, average balance during period	4,598	3,035
Book value of collateral	10,034	11,020
Market value of collateral	$10,729	$11,106
Weighted average rate during period	0.18%	0.19%
Weighted average maturity	1 day	1 day

FEDERAL_HOME_LOAN_BANK_OF_BOST2

FEDERAL HOME LOAN BANK OF BOSTON ADVANCES - Federal Home Loan Bank of Boston ("FHLBB") advances (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Total
2014 advances		$1,598
2015 advances	791	791
2016 advances	15,022	15,022
2017 advances	6,000	6,000
2018 advances	7,000	7,000
Total advances	28,813	30,411
Callable (1)
2014 advances
2015 advances
2016 advances	15,000	15,000
2017 advances	6,000	6,000
2018 advances
Total advances	$21,000	$21,000
Rate (2)
2014 rate	0.00%	3.87%
2015 rate	3.88%	3.88%
2016 rate	4.05%	4.05%
2017 rate	3.99%	3.99%
2018 rate	3.69%	3.69%
Total weighted average rate	3.95%	3.94%

FEDERAL_HOME_LOAN_BANK_OF_BOST3

FEDERAL HOME LOAN BANK OF BOSTON ADVANCES - Certain information concerning short-term FHLBB advances (Details) (Short-term FHLBB advances Information, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Short-term FHLBB advances Information
Highest month-end balance during period	$5,545
Ending balance
Average balance during period	$664	$52
Weighted average rate during period	0.29%	0.29%

FEDERAL_HOME_LOAN_BANK_OF_BOST4

FEDERAL HOME LOAN BANK OF BOSTON ADVANCES (Details Narrative) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Banking and Thrift [Abstract]
Additional available borrowing capacity in addition to outstanding FHLBB advances	$14,600
Unused FHLBB line of credit Company has access to	$3,500

NET_DEFERRED_TAX_ASSETS_AND_IN2

NET DEFERRED TAX ASSETS AND INCOME TAXES - Components of income tax provision (Details) (Components of income tax provision, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Components of income tax provision
Federal	$1,057	$940	$1,076
State	226	103	112
Current provision	1,283	1,043	1,188
Federal	-553	215	-199
State	-120
Change in valuation allowance		-349
Deferred benefit	-673	-134	-199
Income tax provision	$610	$909	$989

NET_DEFERRED_TAX_ASSETS_AND_IN3

NET DEFERRED TAX ASSETS AND INCOME TAXES - Reconciliation of expected federal statutory tax to income tax provision (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]
Income tax at statutory federal tax rate	34.00%	34.00%	34.00%
State tax, net of federal tax benefit	2.23%	1.35%	1.47%
Tax exempt income and dividends received deduction	-30.22%	-18.18%	-16.25%
Expiration of capital loss carry forward	0.00%	7.00%	0.00%
Merger/acquisition related costs	7.77%	0.00%	0.00%
Other	5.71%	1.04%	0.27%
Change in valuation allowance	0.00%	-7.00%	0.00%
Effective income tax rates	19.49%	18.21%	19.49%

NET_DEFERRED_TAX_ASSETS_AND_IN4

NET DEFERRED TAX ASSETS AND INCOME TAXES - Components of net deferred tax assets (Details) (Components of net deferred tax assets, USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Components of net deferred tax assets
Allowance for loan losses	$1,373	$1,369
Interest on non-performing loans	236	180
Accrued deferred compensation	301	62
Post-retirement benefits	17	16
Other real estate owned property write-down	72	35
Restricted stock awards	111	48
Mark-to-market purchase accounting adjustments	2,180
Write-down of securities	1,497	1,388
Alternative minimum tax	540	528
Other	10	4
Gross deferred tax assets	6,337	3,630
Valuation allowance
Gross deferred tax assets, net	6,337	3,630
Deferred loan costs, net	-538	-402
Goodwill and core deposit intangible asset	-821	-746
Accelerated depreciation	-1,209	-1,114
Mark-to-market purchase accounting adjustments		-6
Mortgage servicing rights	-255	-328
Prepaid pension		-236
Unrecognized pension benefit		-314
Net unrealized holding gain on available-for-sale securities	-1,086	-224
Gross deferred tax liabilities	-3,909	-3,370
Net deferred tax asset	$2,428	$260

NET_DEFERRED_TAX_ASSETS_AND_IN5

NET DEFERRED TAX ASSETS AND INCOME TAXES (Details Narrative) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014
As a result of acquisition of Riverside Bank
Increase in deferred taxes	$809
As a result of tax effect of related adjustments to goodwill
Increase in deferred taxes	$1,234

SHAREHOLDERS_EQUITY_Actual_reg

SHAREHOLDERS' EQUITY - Actual regulatory capital position and minimum capital requirements (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Salisbury
Total Capital (to risk-weighted assets)
Actual - Amount	$89,783	$66,404
Actual - Ratio	14.27%	16.46%
For Capital Adequacy - Amount	50,334	32,280
For Capital Adequacy - Ratio	8.00%	8.00%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio
Tier 1 Capital (to risk-weighted assets)
Actual - Amount	84,171	61,340
Actual - Ratio	13.38%	15.20%
For Capital Adequacy - Amount	25,167	16,140
For Capital Adequacy - Ratio	4.00%	4.00%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio
Tier 1 Capital (to average assets)
Actual - Amount	84,171	61,340
Actual - Ratio	12.31%	10.65%
For Capital Adequacy - Amount	27,344	22,035
For Capital Adequacy - Ratio	4.00%	4.00%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio
Bank
Total Capital (to risk-weighted assets)
Actual - Amount	80,492	56,425
Actual - Ratio	12.75%	13.87%
For Capital Adequacy - Amount	50,492	32,539
For Capital Adequacy - Ratio	8.00%	8.00%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	63,116	40,674
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	10.00%	10.00%
Tier 1 Capital (to risk-weighted assets)
Actual - Amount	74,881	51,361
Actual - Ratio	11.86%	12.63%
For Capital Adequacy - Amount	25,246	16,270
For Capital Adequacy - Ratio	4.00%	4.00%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	37,869	24,405
To Be Well Capitalized Under Prompt Corrective Action Provisions - Ratio	6.00%	6.00%
Tier 1 Capital (to average assets)
Actual - Amount	74,881	51,361
Actual - Ratio	10.95%	8.96%
For Capital Adequacy - Amount	27,345	22,938
For Capital Adequacy - Ratio	4.00%	4.00%
To Be Well Capitalized Under Prompt Corrective Action Provisions - Amount	$34,181	$28,673
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 $)	1 Months Ended	3 Months Ended	12 Months Ended	27 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2011	Dec. 31, 2014	Mar. 31, 2018	Mar. 31, 2017
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%
Series A Preferred Stock repurchased from Treasury under Capital Purchase program	8,816
Net capital proceeds from repurchase	7,184
Portion of proceeds invested as Tier 1 Capital	$6,466

PENSIONS_AND_OTHER_BENEFITS_Tr

PENSIONS AND OTHER BENEFITS - Transition from providing retirement benefits under defined pension plan to defined contribution 401(K) plan (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Change in projected benefit obligation
Service cost			$404
Interest cost	277	255	358
Transition from defined pension plan to defined contribution 401(k) plan
Change in projected benefit obligation
Benefit obligation at beginning of year	5,250	6,039	7,949
Actuarial (gain)/loss	-977	-860	1,012
Service cost			404
Interest cost	277	255	358
Curtailments and settlements			-3,586
Benefits paid	-4,550	-184	-98
Benefit obligation at end of year		5,250	6,039
Change in plan assets
Plan assets at estimated fair value at beginning of year	6,868	6,019	6,164
Actual return on plan assets	-2,318	1,033	720
Contributions by employer			129
Curtailments and settlements			-896
Benefits paid	-4,550	-184	-98
Fair value of plan assets at end of year		6,868	6,019
Funded status and recognized asset (liability) included in other assets (liabilities) on the balance sheet		$1,618	($20)

PENSIONS_AND_OTHER_BENEFITS_Co

PENSIONS AND OTHER BENEFITS - Components of amounts recognized in accumulated other comprehensive income, before tax effect (Details) (Components of amounts recognized in accumulated other comprehensive income, before tax effect, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Components of amounts recognized in accumulated other comprehensive income, before tax effect
Unrecognized gain (loss)		$924	($711)

PENSIONS_AND_OTHER_BENEFITS_Co1

PENSIONS AND OTHER BENEFITS - Components of net periodic cost (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Compensation and Retirement Disclosure [Abstract]
Service cost			$404
Interest cost on benefit obligation	277	255	358
Expected return on plan assets	-297	-258	-455
Amortization of net gain (loss)	-1		123
Net periodic benefit cost	-21	-3	430
Additional amount recognized due to settlement or curtailment			341
Total recognized in net periodic cost	-21	-3	771
Other changes in plan assets and benefit obligations recognized in other comprehensive loss (income):
Net actuarial loss (gain)	923	-1,635	-2,284
Amortization of net gain (loss)	1		-123
Total recognized in other comprehensive loss (income)	924	-1,635	-2,407
Total recognized in net periodic cost and other comprehensive loss (income)	$903	($1,638)	($1,636)

PENSIONS_AND_OTHER_BENEFITS_De

PENSIONS AND OTHER BENEFITS (Details Narrative) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Compensation and Retirement Disclosure [Abstract]
Accumulated benefit obligation for plan	$0	$5,250
Discount rate used in determining present value of projected benefit obligation		5.10%	4.35%
Discount rate used to determine net periodic benefit cost	5.10%	4.35%	4.75%
Excess assets distributed to 401k and ESOP for future allocations to employees	1,018
401(k) Plan
Additional discretionary match of 401(k) plan	6.00%
401(k) Plan contribution expense	331	657	292
Employee Stock Ownership Plan (ESOP)
2013 benefit expenses	15	160
Other Retirement Plans
Total liability for endorsement split-dollar life insurance arrangements included in other liabilities	581	528
Expense under endorsement split-dollar life insurance arrangement	53	49	45
Former CEO supplemental post retirement payment liability	105	121
Former CEO supplemental post retirement payments related expense	8	9	12
Former Riverside CEO supplemental post retirement payment liability	668
Former Riverside CEO supplemental post retirement payments related expense	2
Discretionary contribution to Executives' account	60
Recovery of prior expenses from contributions	$8

LONG_TERM_INCENTIVE_PLAN_Detai

LONG TERM INCENTIVE PLAN (Details Narrative) (USD $)	12 Months Ended		120 Months Ended	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2021	Dec. 31, 2012	Dec. 05, 2014	Jan. 03, 2014	Feb. 08, 2013
Long Term Incentive Plan
Annual stock retainer, individual director maximum	240	240
Shares of fully vested restricted common stock issued as an annual stock retainer to directors	2,160	1,330
Stock retainer issuance related compensation expense	$65	$34
Total number of shares of Common Stock reserved and available for issuance			84,000
Total shares of Common Stock that may be issued pursuant to Awards in any one calendar year	30,000	30,000
Total number of shares that may be awarded as Incentive Stock Options			42,000
Total number of shares that may be issued as Directors Stock Retainer Awards			15,000
Shares of restricted stock granted pursuant to 2011 Long Term Incentive Plan					6,000	3,000	19,600
Fair value of stock granted pursuant to 2011 Long Term Incentive Plan							490
Deferred compensation expense	216	142
Unrecognized compensation cost relating to awards	313	335
Stock award forfeitures	2,000	500
Directors Plan
Annual stock retainer, individual director maximum				120
Shares of fully vested restricted common stock issued as an annual stock retainer to directors				960
Stock retainer issuance related compensation expense				$24
Total shares of Common Stock that may be issued pursuant to Awards in any one calendar year				30,000

RELATED_PARTY_TRANSACTIONS_Cha

RELATED PARTY TRANSACTIONS - Changes in loans to executive officers, directors and their related associates (Details) (Related party transactions, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Related party transactions
Balance, beginning of period	$1,279	$1,309
Additional related party loans acquired pursuant to Riverside Bank merger	6,828
Advances	271	63
Repayments	-318	-93
Balance, end of period	$8,060	$1,279

COMPREHENSIVE_INCOME_Component

COMPREHENSIVE INCOME - Components of comprehensive income (Details) (Statements of Comprehensive Income, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Statements of Comprehensive Income
Net income	$2,521	$4,083	$4,077
Other comprehensive income (loss)
Net unrealized gains (losses) on securities available-for-sale	2,534	-3,743	2,632
Reclassification of net realized gains in net income			-279
Unrealized gains (losses) on securities available-for-sale	2,534	-3,743	2,353
Income tax (expense) benefit	-862	1,273	-800
Unrealized gains (losses) on securities available-for-sale, net of tax	1,672	-2,470	1,553
Pension plan (expense) income (see Note 14)	-924	1,635	2,407
Income tax benefit (expense)	314	-556	-818
Pension plan (expense) income, net of tax	-610	1,079	1,589
Other comprehensive income (loss), net of tax	1,062	-1,391	3,142
Comprehensive income	$3,583	$2,692	$7,219

COMPREHENSIVE_INCOME_Component1

COMPREHENSIVE INCOME - Components of accumulated other comprehensive income (Details) (Components of accumulated other comprehensive income, USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Components of accumulated other comprehensive income
Unrealized gains on securities available-for-sale, net of tax	$2,108	$436
Unrecognized pension plan income (expense), net of tax		610
Accumulated other comprehensive income, net	$2,108	$1,046

COMMITMENTS_AND_CONTINGENT_LIA2

COMMITMENTS AND CONTINGENT LIABILITIES - Future minimum lease payments (Details) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Future minimum lease payments
2015	$235
2016	207
2017	166
2018	93
2019	79
2020	82
2021	28
2022	28
2023	16
Total	$934

COMMITMENTS_AND_CONTINGENT_LIA3

COMMITMENTS AND CONTINGENT LIABILITIES - Future minimum lease payments under capital lease with present value of net minimum lease payments (Details) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Future minimum lease payments
2015	$72
2016	72
2017	72
2018	72
2019	84
Thereafter	780
Total minimum lease payments	1,152
Less amount representing interest	728
Total minimum lease payments, net	$424

COMMITMENTS_AND_CONTINGENT_LIA4

COMMITMENTS AND CONTINGENT LIABILITIES (Details Narrative) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Aug. 08, 2008
Commitments and Contingencies Disclosure [Abstract]
Rent expense	$147	$85	$97
Loan to Trust, secured by commercial mortgage in favor to Bank on Westport property				$3,387

FINANCIAL_INSTRUMENTS_Financia

FINANCIAL INSTRUMENTS - Financial instrument liabilities with off-balance sheet credit risk (Details) (Financial instrument liabilities with off-balance sheet credit risk, USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Financial instrument liabilities with off-balance sheet credit risk
Residential	$3,030	$314
Home equity credit	25,882	28,377
Commercial	16,751	9,900
Land	5	10
Real estate secured	45,668	38,601
Commercial and industrial	57,905	17,563
Consumer	1,537	1,321
Unadvanced portions of loans	105,110	57,485
Commitments to originate loans	20,953	9,730
Standby letters of credit	3,422	3,422
Total	$129,485	$67,268

FAIR_VALUE_MEASUREMENTS_Assets

FAIR VALUE MEASUREMENTS - Assets measured at fair value (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value Measurements Using - Level 1
Assets 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 and U.S. Government-sponsored enterprises
Collateralized mortgage obligations, U.S. Government agencies
Collateralized mortgage obligations, Non-agency
SBA bonds
CRA mutual funds
Preferred Stock	327	797
Securities available-for-sale	327	327
Assets at fair value on a non-recurring basis
Collateral dependent impaired loans
Other real estate owned
Fair Value Measurements Using - Level 2
Assets at fair value on a recurring basis
U.S. Treasury notes	2,806	2,657
U.S. Government agency notes	5,874	2,590
Municipal bonds	40,352	40,437
Mortgage backed securities, U.S. Government agencies and U.S. Government-sponsored enterprises	27,709	33,892
Collateralized mortgage obligations, U.S. Government agencies	2,679	3,580
Collateralized mortgage obligations, Non-agency	6,596	8,308
SBA bonds	4,465	2,230
CRA mutual funds	504
Preferred Stock
Securities available-for-sale	90,985	90,985
Assets at fair value on a non-recurring basis
Collateral dependent impaired loans
Other real estate owned
Fair Value Measurements Using - Level 3
Assets 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 and U.S. Government-sponsored enterprises
Collateralized mortgage obligations, U.S. Government agencies
Collateralized mortgage obligations, Non-agency
SBA bonds
CRA mutual funds
Preferred Stock
Securities available-for-sale
Assets at fair value on a non-recurring basis
Collateral dependent impaired loans	10,463	9,782
Other real estate owned	1,002	377
Assets at fair value
Assets at fair value on a recurring basis
U.S. Treasury notes	2,806	2,657
U.S. Government agency notes	5,874	2,590
Municipal bonds	40,352	40,437
Mortgage backed securities, U.S. Government agencies and U.S. Government-sponsored enterprises	27,709	33,892
Collateralized mortgage obligations, U.S. Government agencies	2,679	3,580
Collateralized mortgage obligations, Non-agency	6,596	8,308
SBA bonds	4,465	2,230
CRA mutual funds	504
Preferred Stock	327	797
Securities available-for-sale	91,312	94,491
Assets at fair value on a non-recurring basis
Collateral dependent impaired loans	10,463	9,782
Other real estate owned	$1,002	$377

FAIR_VALUE_MEASUREMENTS_Carryi

FAIR VALUE MEASUREMENTS - Carrying value and estimated fair values of financial instruments (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Carrying value
Financial Assets
Cash and cash equivalents	$36,105	$12,711
Interest-bearing time deposits with other banks		738
Securities available-for-sale	91,312	94,491
Federal Home Loan Bank stock	3,515	5,340
Loans held-for-sale	568	173
Loans receivable, net	673,330	438,178
Accrued interest receivable	2,334	1,760
Financial Liabilities
Demand (non-interest-bearing)	161,386	84,677
Demand (interest-bearing)	117,169	81,932
Money market	174,274	120,550
Savings and other	121,387	107,171
Certificates of deposit	141,210	83,039
Deposits	715,426	477,369
Repurchase agreements	4,163	2,554
FHLBB advances	28,813	30,411
Capital lease liability	424	425
Accrued interest payable	166	140
Estimated fair value
Financial Assets
Cash and cash equivalents	36,105	12,711
Interest-bearing time deposits with other banks		738
Securities available-for-sale	91,312	94,491
Federal Home Loan Bank stock	3,515	5,340
Loans held-for-sale	572	175
Loans receivable, net	683,845	430,645
Accrued interest receivable	2,334	1,760
Financial Liabilities
Demand (non-interest-bearing)	161,386	84,677
Demand (interest-bearing)	117,169	81,932
Money market	174,274	120,550
Savings and other	121,387	107,171
Certificates of deposit	142,261	83,520
Deposits	716,477	477,850
Repurchase agreements	4,163	2,554
FHLBB advances	30,626	33,034
Capital lease liability	929	425
Accrued interest payable	166	140
Fair Value Measurements Using - Level 1
Financial Assets
Cash and cash equivalents	36,105	12,711
Interest-bearing time deposits with other banks
Securities available-for-sale	327	327
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
Repurchase agreements
FHLBB advances
Capital lease liability		425
Accrued interest payable
Fair Value Measurements Using - Level 2
Financial Assets
Cash and cash equivalents
Interest-bearing time deposits with other banks
Securities available-for-sale	90,985	90,985
Federal Home Loan Bank stock	3,515	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
Repurchase agreements
FHLBB advances
Capital lease liability
Accrued interest payable
Fair Value Measurements Using - Level 3
Financial Assets
Cash and cash equivalents
Interest-bearing time deposits with other banks		738
Securities available-for-sale
Federal Home Loan Bank stock
Loans held-for-sale	572	175
Loans receivable, net	683,845	430,645
Accrued interest receivable	2,334	1,760
Financial Liabilities
Demand (non-interest-bearing)	161,386	84,677
Demand (interest-bearing)	117,169	81,932
Money market	174,274	120,550
Savings and other	121,387	107,171
Certificates of deposit	142,261	83,520
Deposits	716,477	477,850
Repurchase agreements	4,163	2,554
FHLBB advances	30,626	33,034
Capital lease liability	929
Accrued interest payable	$166	$140

SALISBURY_BANCORP_PARENT_ONLY_2

SALISBURY BANCORP (PARENT ONLY) CONDENSED FINANCIAL INFORMATION - Unconsolidated balance sheets of Salisbury Bancorp, Inc. (Details) (Salisbury Bancorp, Inc. (Parent Only), USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Salisbury Bancorp, Inc. (Parent Only)
Assets
Cash and due from banks	$9,436	$9,302
Interest-bearing time deposits with other banks		738
Investment in bank subsidiary	92,531	62,811
Other assets	6
Total Assets	101,973	72,851
Liabilities and Shareholders' Equity
Liabilities	152	61
Shareholders' equity	101,821	72,790
Total Liabilities and Shareholders' Equity	$101,973	$72,851

SALISBURY_BANCORP_PARENT_ONLY_3

SALISBURY BANCORP (PARENT ONLY) CONDENSED FINANCIAL INFORMATION - Unconsolidated statements of income of Salisbury Bancorp, Inc. (Details) (Salisbury Bancorp, Inc. (Parent Only), USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Salisbury Bancorp, Inc. (Parent Only)
Dividends from subsidiary	$2,143	$2,128	$2,243
Interest	21	27	42
Expenses	986	394	81
Income before taxes and equity in undistributed net income of subsidiary	1,178	1,761	2,204
Income tax benefit	91
Income before equity in undistributed net income of subsidiary	1,269	1,761	2,204
Equity in undistributed net income of subsidiary	1,252	2,322	1,873
Net income	$2,521	$4,083	$4,077

SALISBURY_BANCORP_PARENT_ONLY_4

SALISBURY BANCORP (PARENT ONLY) CONDENSED FINANCIAL INFORMATION - Unconsolidated statements of cash flows of Salisbury Bancorp, Inc. (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Financing Activities
Issuance of Salisbury stock to Riverside shareholders	$27,251
Salisbury Bancorp, Inc. (Parent Only)
Net income	2,521	4,083	4,077
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in undistributed net income of subsidiary	-1,252	-2,322	-1,873
Other	85	24	16
Net cash provided by operating activities	1,354	1,785	2,220
Investing Activities
Investment in bank	-27,251
Maturities (purchases) of interest-bearing time deposits of other banks	738	-738
Maturities of securities available-for-sale			1,103
Net cash (utilized) provided by investing activities	-26,513	-738	1,103
Financing Activities
Common stock dividends paid	-1,918	-1,915	-1,892
Preferred stock dividends paid	-166	-161	-240
Proceeds from issuance of Common Stock	126	34	24
Issuance of Salisbury stock to Riverside shareholders	27,251
Net cash provided (utilized) by financing activities	25,293	-2,042	-2,108
Increase (decrease) in cash and cash equivalents	134	-995	1,215
Cash and cash equivalents, beginning of year	9,302	10,297	9,082
Cash and cash equivalents, end of year	$9,436	$9,302	$10,297

EARNINGS_PER_SHARE_Calculation

EARNINGS PER SHARE - Calculation of earnings per share (Details) (Calculation of earnings per share, USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Calculation of earnings per share
Net income	$2,521	$4,083	$4,077
Less: Preferred stock dividends declared	-166	-161	-216
Net income available to common shareholders	2,355	3,922	3,861
Less: Undistributed earnings allocated to participating securities	-27	-39
Net income allocated to common stock	2,328	3,883	3,861
Weighted average common shares issued	1,785	1,710	1,690
Less: Unvested restricted stock awards	-21	-19
Weighted average common shares outstanding used to calculate basic earnings per common share	1,764	1,691	1,690
Add: Dilutive effect of unvested restricted stock awards	$1
Weighted average common shares outstanding used to calculate diluted earnings per common share	1,765	1,691	1,690
Earnings per common share (basic and diluted)	$1.32	$2.30	$2.28

SUBSEQUENT_EVENTS_Details_Narr

SUBSEQUENT EVENTS (Details Narrative) (Subsequent Events, USD $)	0 Months Ended
	Feb. 27, 2015	Jan. 02, 2015
Subsequent Events
Quarterly cash dividend declared and paid	$0.28
Number of units available under Phantom Stock Appreciation Unit and Long Term Incentive Plan		2,500,000
Maximum number of units that may be issued in any one Plan Year		200,000

SELECTED_QUARTERLY_CONSOLIDATE2

SELECTED QUARTERLY CONSOLIDATED FINANCIAL DATA - Selected quarterly consolidated financial data (Details) (Selected quarterly consolidated financial data, USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
Selected quarterly consolidated financial data
Statement of Income
Interest and dividend income	$6,416	$5,444	$5,552	$5,443	$5,479	$5,431	$5,434	$5,406
Interest expense	699	690	647	668	686	772	801	803
Net interest and dividend income	5,717	4,754	4,905	4,775	4,793	4,659	4,633	4,603
Provision for loan losses	165	318	314	337	190	240	240	396
Trust and Wealth Advisory	786	791	939	779	775	750	824	725
Service charges and fees	666	639	626	542	612	595	575	516
Gains on sales of mortgage loans, net	21		32	11	78	69	153	279
Mortgage servicing, net	15	41	11	27	38	-37	8	26
Other	91	82	74	79	68	82	90	79
Non-interest income	1,579	1,553	1,682	1,438	1,571	1,459	1,650	1,625
Non-interest expense	6,852	5,108	5,068	5,110	4,977	4,643	4,610	4,705
Income before income taxes	279	881	1,205	766	1,197	1,235	1,433	1,127
Income tax provision	43	113	239	215	214	219	289	187
Net income	236	768	966	551	983	1,016	1,144	940
Net income available to common shareholders	196	728	926	505	943	976	1,103	900
Financial Condition
Total assets	855,427	638,089	621,476	589,771	587,109	589,481	600,712	597,343
Loans, net	673,330	461,913	456,627	446,518	438,178	420,306	416,729	406,258
Allowance for loan losses	5,358	5,384	5,102	4,894	4,683	4,656	4,632	4,686
Securities	94,827	88,960	92,884	98,015	99,831	105,156	111,950	124,004
Deposits	715,426	522,294	507,361	477,512	477,369	479,869	492,040	487,773
Repurchase agreements	4,163	6,500	4,344	2,643	2,554	3,870	2,980	2,329
FHLBB advances	28,813	29,218	29,619	30,017	30,411	30,801	31,187	31,574
Shareholders' equity	101,821	75,516	75,000	74,001	72,790	71,211	71,489	72,206
Non-performing assets	$10,892	$8,945	$8,757	$8,526	$7,549	$9,737	$9,639	$9,297
Per Common Share Data
Earnings, basic and diluted					$0.55	$0.57	$0.65	$0.53
Earnings, basic	$0.10	$0.43	$0.54	$0.29
Earnings, diluted	$0.10	$0.43	$0.54	$0.29
Cash dividends declared	$0.28	$0.28	$0.28	$0.28	$0.28	$0.28	$0.28	$0.28
Cash dividends paid	$0.28	$0.28	$0.28	$0.28	$0.28	$0.28	$0.28	$0.28
Book value	$31.54	$34.74	$34.44	$33.90	$33.21	$32.28	$32.45	$32.88
Market price: (a) High	$28.39	$30.70	$30.98	$27.58	$28	$29.95	$28	$26.44
Market price: (a) Low	$25.88	$26.95	$27.13	$25.90	$25.50	$25.52	$25.18	$23.55
Statistical Data
Net interest margin (fully tax equivalent)	3.68%	3.39%	3.74%	3.72%	3.71%	3.51%	3.54%	3.54%
Efficiency ratio (fully tax equivalent)	77.80%	75.92%	72.35%	77.11%	71.77%	71.72%	68.88%	70.93%
Return on average assets	0.11%	0.45%	0.62%	0.35%	0.64%	0.64%	0.74%	0.61%
Return on average shareholders' equity	1.18%	4.85%	6.32%	3.53%	6.69%	7.05%	7.81%	6.45%
Weighted average equivalent shares outstanding, diluted					1,691	1,691	1,691	1,690
Weighted average common shares outstanding, basic	1,981	1,693	1,691	1,691
Weighted average common shares outstanding, diluted	1,981	1,693	1,691	1,691