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Securities (Tables) | 9 Months Ended
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Sep. 30, 2018
Investments, Debt and Equity Securities [Abstract] |
Securities Available for Sale | Securities available for sale at September 30, 2018 and December 31, 2017 are as follows:
| September 30, 2018 |  | December 31, 2017
| Amortized |  | Unrealized |  | Fair |  | Amortized |  | Unrealized |  | Fair
| Cost |  | Gains |  | Losses |  | Value |  | Cost |  | Gains |  | Losses |  | Value
U.S. gov’t sponsored entities | $ | 148,034 |  |  | $ | 178 |  |  | $ | (2,703 | ) |  | $ | 145,509 |  |  | $ | 108,578 |  |  | $ | 478 |  |  | $ | (908 | ) |  | $ | 108,148 |
State & political subdivisions | 137,848 |  |  | 1,643 |  |  | (1,096 | ) |  | 138,395 |  |  | 134,428 |  |  | 3,609 |  |  | (314 | ) |  | 137,723 |
Residential & multi-family mortgage | 199,968 |  |  | 76 |  |  | (5,409 | ) |  | 194,635 |  |  | 111,214 |  |  | 304 |  |  | (1,882 | ) |  | 109,636 |
Corporate notes & bonds | 12,358 |  |  | 31 |  |  | (353 | ) |  | 12,036 |  |  | 17,610 |  |  | 52 |  |  | (462 | ) |  | 17,200 |
Pooled SBA | 32,079 |  |  | 66 |  |  | (1,312 | ) |  | 30,833 |  |  | 36,260 |  |  | 355 |  |  | (575 | ) |  | 36,040 |
Other | 1,020 |  |  | — |  |  | (94 | ) |  | 926 |  |  | 1,020 |  |  | — |  |  | (58 | ) |  | 962 |
Total | $ | 531,307 |  |  | $ | 1,994 |  |  | $ | (10,967 | ) |  | $ | 522,334 |  |  | $ | 409,110 |  |  | $ | 4,798 |  |  | $ | (4,199 | ) |  | $ | 409,709 |
Information pertaining to security sales on available for sale securities is as follows:
| Proceeds |  | Gross Gains |  | Gross Losses
Three months ended September 30, 2018 | $ | — |  |  | $ | — |  |  | $ | — |
Three months ended September 30, 2017 | $ | 7,757 |  |  | $ | 76 |  |  | $ | (71 | )
Nine months ended September 30, 2018 | $ | — |  |  | $ | — |  |  | $ | — |
Nine months ended September 30, 2017 | $ | 15,374 |  |  | $ | 1,614 |  |  | $ | (71 | )
Trading Securities | Trading securities at September 30, 2018 and December 31, 2017 are as follows:
| September 30, 2018 |  | December 31, 2017
Corporate equity securities | $ | 6,643 |  |  | $ | 5,125 |
Mutual funds | 1,687 |  |  | 1,499 |
Certificates of deposit | 228 |  |  | 220 |
Corporate notes and bonds | 278 |  |  | 254 |
U.S. government sponsored entities | 51 |  |  | 52 |
Total | $ | 8,887 |  |  | $ | 7,150 |
Securities with Unrealized Losses Aggregated by Investment Category and Length of Time that Individual Securities have been in Continuous Unrealized Loss Position | Securities with unrealized losses at September 30, 2018 and December 31, 2017, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, are as follows: September 30, 2018
| Less than 12 Months |  | 12 Months or More |  | Total
Description of Securities | Fair Value |  | Unrealized Loss |  | Fair Value |  | Unrealized Loss |  | Fair Value |  | Unrealized Loss
U.S. gov’t sponsored entities | $ | 63,025 |  |  | $ | (736 | ) |  | $ | 70,211 |  |  | $ | (1,967 | ) |  | $ | 133,236 |  |  | $ | (2,703 | )
State & political subdivisions | 45,113 |  |  | (617 | ) |  | 7,907 |  |  | (479 | ) |  | 53,020 |  |  | (1,096 | )
Residential & multi-family mortgage | 106,762 |  |  | (2,196 | ) |  | 62,880 |  |  | (3,213 | ) |  | 169,642 |  |  | (5,409 | )
Corporate notes & bonds | 5,229 |  |  | (29 | ) |  | 4,676 |  |  | (324 | ) |  | 9,905 |  |  | (353 | )
Pooled SBA | 7,326 |  |  | (106 | ) |  | 19,377 |  |  | (1,206 | ) |  | 26,703 |  |  | (1,312 | )
Other | — |  |  | — |  |  | 926 |  |  | (94 | ) |  | 926 |  |  | (94 | )
| $ | 227,455 |  |  | $ | (3,684 | ) |  | $ | 165,977 |  |  | $ | (7,283 | ) |  | $ | 393,432 |  |  | $ | (10,967 | )
December 31, 2017
| Less than 12 Months |  | 12 Months or More |  | Total
Description of Securities | Fair Value |  | Unrealized Loss |  | Fair Value |  | Unrealized Loss |  | Fair Value |  | Unrealized Loss
U.S. gov’t sponsored entities | $ | 55,696 |  |  | $ | (540 | ) |  | $ | 34,754 |  |  | $ | (368 | ) |  | $ | 90,450 |  |  | $ | (908 | )
State & political subdivisions | 15,890 |  |  | (69 | ) |  | 4,104 |  |  | (245 | ) |  | 19,994 |  |  | (314 | )
Residential and multi-family mortgage | 30,144 |  |  | (153 | ) |  | 63,699 |  |  | (1,729 | ) |  | 93,843 |  |  | (1,882 | )
Corporate notes & bonds | 5,005 |  |  | (9 | ) |  | 9,042 |  |  | (453 | ) |  | 14,047 |  |  | (462 | )
Pooled SBA | — |  |  | — |  |  | 22,270 |  |  | (575 | ) |  | 22,270 |  |  | (575 | )
Other | — |  |  | — |  |  | 962 |  |  | (58 | ) |  | 962 |  |  | (58 | )
| $ | 106,735 |  |  | $ | (771 | ) |  | $ | 134,831 |  |  | $ | (3,428 | ) |  | $ | 241,566 |  |  | $ | (4,199 | )
Roll-Forward of Other-Than-Temporary Impairment Amount Related to Credit Losses | A roll-forward of the other-than-temporary impairment amount related to credit losses for the three and nine months ended September 30, 2018 and 2017 is as follows:
| 2018 |  | 2017
Balance of credit losses on debt securities for which a portion of other-than-temporary impairment was recognized in earnings, beginning of period | $ | — |  |  | $ | 2,071 |
Credit losses previously recognized on securities sold during the period | — |  |  | (2,071 | )
Additional credit loss for which other-than-temporary impairment was not previously recognized | — |  |  | — |
Additional credit loss for which other-than-temporary impairment was previously recognized | — |  |  | — |
Balance of credit losses on debt securities for which a portion of other-than-temporary impairment was recognized in earnings, end of period | $ | — |  |  | $ | — |
Schedule of Contractual Maturity of Securities Available for Sale, Excluding Equity Securities | The following is a schedule of the contractual maturity of securities available for sale, at September 30, 2018:
| Amortized Cost |  | Fair Value
1 year or less | $ | 58,844 |  |  | $ | 58,554 |
1 year – 5 years | 164,854 |  |  | 163,471 |
5 years – 10 years | 70,767 |  |  | 70,223 |
After 10 years | 3,775 |  |  | 3,692 |
| 298,240 |  |  | 295,940 |
Residential and multi-family mortgage | 199,968 |  |  | 194,635 |
Pooled SBA | 32,079 |  |  | 30,833 |
Other securities | 1,020 |  |  | 926 |
Total securities | $ | 531,307 |  |  | $ | 522,334 |

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- Definition Tabular disclosure of the amount of other than temporary impairment (OTTI) related to credit losses recognized in earnings including: (a) the beginning balance of the amount related to credit losses on debt securities held by the investor at the beginning of the period for which a portion of an OTTI was recognized in other comprehensive income; (b) additions for the amount related to the credit loss for which an OTTI was not previously recognized; (c) reductions for securities sold during the period (realized); (d) reductions for securities for which the amount previously recognized in other comprehensive income was recognized in earnings because the investor intends to sell the security or more likely than not will be required to sell the security before recovery of its amortized cost basis; (e) additional increases to the amount related to the credit loss for which an OTTI was previously recognized when the investor does not intend to sell the security and it is not more likely than not that the investor will be required to sell the security before recovery of its amortized cost basis; (f) reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security; and (g) the ending balance of the amount related to credit losses on debt securities held by the entity at the end of the period for which a portion of an OTTI was recognized in other comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27340-111563 + Details
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