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LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables)

6 Months Ended

Jun. 30, 2017

Receivables [Abstract]

Summary of Loan Portfolio, Excluding Residential Loans Held for Sale, Broken Out by Classes

The following table presents the loan portfolio, excluding residential LHFS, broken out by classes at June 30, 2017 and December 31, 2016.

(Dollars in thousands)	June 30, 2017				December 31, 2016
Commercial real estate:
Owner-occupied	$	116,419			$	112,295
Non-owner occupied	217,070				206,358
Multi-family	48,637				47,681
Non-owner occupied residential	68,621				62,533
Acquisition and development:
1-4 family residential construction	8,036				4,663
Commercial and land development	28,481				26,085
Commercial and industrial	97,913				88,465
Municipal	51,381				53,741
Residential mortgage:
First lien	150,173				139,851
Home equity - term	13,019				14,248
Home equity - lines of credit	127,262				120,353
Installment and other loans	7,370				7,118
	$	934,382			$	883,391

Bank's Ratings Based on its Internal Risk Rating System

The following table summarizes the Company’s loan portfolio ratings based on its internal risk rating system at June 30, 2017 and December 31, 2016.

(Dollars in thousands)	Pass				Special Mention				Non-Impaired Substandard				Impaired - Substandard				Doubtful				Total
June 30, 2017
Commercial real estate:
Owner-occupied	$	111,737			$	1,814			$	1,959			$	909			$	0			$	116,419
Non-owner occupied	206,823				196				10,051				0				0				217,070
Multi-family	43,526				4,159				770				182				0				48,637
Non-owner occupied residential	66,024				1,062				1,117				418				0				68,621
Acquisition and development:
1-4 family residential construction	8,036				0				0				0				0				8,036
Commercial and land development	27,849				7				625				0				0				28,481
Commercial and industrial	95,124				2,384				29				376				0				97,913
Municipal	49,392				1,989				0				0				0				51,381
Residential mortgage:
First lien	146,200				0				0				3,973				0				150,173
Home equity - term	12,994				0				0				25				0				13,019
Home equity - lines of credit	126,648				81				61				472				0				127,262
Installment and other loans	7,361				0				0				9				0				7,370
	$	901,714			$	11,692			$	14,612			$	6,364			$	0			$	934,382
December 31, 2016
Commercial real estate:
Owner-occupied	$	103,652			$	5,422			$	2,151			$	1,070			$	0			$	112,295
Non-owner occupied	190,726				4,791				10,105				736				0				206,358
Multi-family	42,473				4,222				787				199				0				47,681
Non-owner occupied residential	59,982				949				1,150				452				0				62,533
Acquisition and development:
1-4 family residential construction	4,560				103				0				0				0				4,663
Commercial and land development	25,435				10				639				1				0				26,085
Commercial and industrial	87,588				251				32				594				0				88,465
Municipal	53,741				0				0				0				0				53,741
Residential mortgage:
First lien	135,558				0				0				4,293				0				139,851
Home equity - term	14,155				0				0				93				0				14,248
Home equity - lines of credit	119,681				82				61				529				0				120,353
Installment and other loans	7,112				0				0				6				0				7,118
	$	844,663			$	15,830			$	14,925			$	7,973			$	0			$	883,391

Impaired Loans by Class

The following table summarizes impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not required as of June 30, 2017 and December 31, 2016. The recorded investment in loans excludes accrued interest receivable due to insignificance. Related allowances established generally pertain to those loans in which loan forbearance agreements were in the process of being negotiated or updated appraisals were pending, and the partial charge-off will be recorded when final information is received.

	Impaired Loans with a Specific Allowance												Impaired Loans with No Specific Allowance
(Dollars in thousands)	Recorded Investment (Book Balance)				Unpaid Principal Balance (Legal Balance)				Related Allowance				Recorded Investment (Book Balance)				Unpaid Principal Balance (Legal Balance)
June 30, 2017
Commercial real estate:
Owner-occupied	$	0			$	0			$	0			$	909			$	2,098
Multi-family	0				0				0				182				360
Non-owner occupied residential	0				0				0				418				688
Commercial and industrial	0				0				0				376				508
Residential mortgage:
First lien	553				553				40				3,420				4,101
Home equity - term	0				0				0				25				29
Home equity - lines of credit	0				0				0				472				613
Installment and other loans	5				5				5				4				33
	$	558			$	558			$	45			$	5,806			$	8,430
December 31, 2016
Commercial real estate:
Owner-occupied	$	0			$	0			$	0			$	1,070			$	2,236
Non-owner occupied	0				0				0				736				1,323
Multi-family	0				0				0				199				368
Non-owner occupied residential	0				0				0				452				706
Acquisition and development:
Commercial and land development	0				0				0				1				16
Commercial and industrial	0				0				0				594				715
Residential mortgage:
First lien	643				643				43				3,650				4,399
Home equity - term	0				0				0				93				103
Home equity - lines of credit	0				0				0				529				659
Installment and other loans	0				0				0				6				34
	$	643			$	643			$	43			$	7,330			$	10,559

Average Recorded Investment in Impaired Loans and Related Interest Income

The following tables summarize the average recorded investment in impaired loans and related interest income recognized on loans deemed impaired for the three and six months ended June 30, 2017 and 2016.

	2017								2016
(Dollars in thousands)	Average Impaired Balance				Interest Income Recognized				Average Impaired Balance				Interest Income Recognized
Three Months Ended June 30,
Commercial real estate:
Owner-occupied	$	979			$	5			$	1,954			$	0
Non-owner occupied	0				0				7,251				0
Multi-family	186				0				221				0
Non-owner occupied residential	427				0				699				0
Acquisition and development:
Commercial and land development	0				0				3				0
Commercial and industrial	404				0				514				0
Residential mortgage:
First lien	4,192				21				4,618				8
Home equity – term	78				0				98				0
Home equity - lines of credit	503				1				499				0
Installment and other loans	6				0				14				0
	$	6,775			$	27			$	15,871			$	8
Six Months Ended June 30,
Commercial real estate:
Owner-occupied	$	1,036			$	5			$	2,012			$	0
Non-owner occupied	276				0				7,511				0
Multi-family	191				0				225				0
Non-owner occupied residential	437				0				787				0
Acquisition and development:
Commercial and land development	0				0				4				0
Commercial and industrial	458				0				619				0
Residential mortgage:
First lien	4,272				29				4,697				17
Home equity - term	87				0				100				0
Home equity - lines of credit	513				1				544				0
Installment and other loans	6				0				16				0
	$	7,276			$	35			$	16,515			$	17

Troubled Debt Restructurings

The following table presents impaired loans that are TDRs, with the recorded investment at June 30, 2017 and December 31, 2016.

	June 30, 2017							December 31, 2016
(Dollars in thousands)	Number of Contracts			Recorded Investment				Number of Contracts			Recorded Investment
Accruing:
Commercial real estate:
Owner-occupied	1			$	56			0			$	0
Residential mortgage:
First lien	11			1,116				8			896
Home equity - lines of credit	1			32				1			34
	13			1,204				9			930
Nonaccruing:
Commercial real estate:
Owner-occupied	1			61				0			0
Residential mortgage:
First lien	8			746				12			1,035
Installment and other loans	1			4				1			6
	10			811				13			1,041
	23			$	2,015			22			$	1,971

Number of Loans Modified and Their Pre-Modification and Post-Modification Investment Balances

The following table presents the number of loans modified, and their pre-modification and post-modification investment balances.

	2017											2016
(Dollars in thousands)	Number of Contracts			Pre- Modification Recorded Investment				Post Modification Recorded Investment				Number of Contracts			Pre- Modification Recorded Investment				Post Modification Recorded Investment
Three Months Ended June 30,
Commercial real estate:
Owner-occupied	1			$	56			$	56			0			$	0			$	0
Six Months Ended June 30,
Commercial real estate:
Owner-occupied	2			$	119			$	119			0			$	0			$	0
Residential mortgage:
First lien	0			0				0				1			257				257
	2			$	119			$	119			1			$	257			$	257

Loan Portfolio Summarized by Aging Categories of Performing Loans and Nonaccrual Loans

The following table presents the classes of the loan portfolio summarized by aging categories of performing loans and nonaccrual loans at June 30, 2017 and December 31, 2016.

					Days Past Due
(Dollars in thousands)	Current				30-59				60-89				90+ (still accruing)				Total Past Due				Non- Accrual				Total Loans
June 30, 2017
Commercial real estate:
Owner-occupied	$	115,561			$	5			$	0			$	0			$	5			$	853			$	116,419
Non-owner occupied	217,070				0				0				0				0				0				217,070
Multi-family	48,455				0				0				0				0				182				48,637
Non-owner occupied residential	68,203				0				0				0				0				418				68,621
Acquisition and development:
1-4 family residential construction	8,036				0				0				0				0				0				8,036
Commercial and land development	28,418				63				0				0				63				0				28,481
Commercial and industrial	97,507				30				0				0				30				376				97,913
Municipal	51,381				0				0				0				0				0				51,381
Residential mortgage:
First lien	146,712				583				21				0				604				2,857				150,173
Home equity - term	12,964				30				0				0				30				25				13,019
Home equity - lines of credit	126,497				288				37				0				325				440				127,262
Installment and other loans	7,349				8				4				0				12				9				7,370
	$	928,153			$	1,007			$	62			$	0			$	1,069			$	5,160			$	934,382
December 31, 2016
Commercial real estate:
Owner-occupied	$	111,225			$	0			$	0			$	0			$	0			$	1,070			$	112,295
Non-owner occupied	205,622				0				0				0				0				736				206,358
Multi-family	47,482				0				0				0				0				199				47,681
Non-owner occupied residential	62,081				0				0				0				0				452				62,533
Acquisition and development:
1-4 family residential construction	4,548				115				0				0				115				0				4,663
Commercial and land development	26,084				0				0				0				0				1				26,085
Commercial and industrial	87,871				0				0				0				0				594				88,465
Municipal	53,741				0				0				0				0				0				53,741
Residential mortgage:
First lien	135,499				628				328				0				956				3,396				139,851
Home equity - term	14,155				0				0				0				0				93				14,248
Home equity - lines of credit	119,733				125				0				0				125				495				120,353
Installment and other loans	7,090				20				2				0				22				6				7,118
	$	875,131			$	888			$	330			$	0			$	1,218			$	7,042			$	883,391

Activity in Allowance for Loan Losses

The following table presents the activity in the ALL for the three and six months ended June 30, 2017 and 2016.

	Commercial																				Consumer
(Dollars in thousands)	Commercial Real Estate				Acquisition and Development				Commercial and Industrial				Municipal				Total				Residential Mortgage				Installment and Other				Total				Unallocated				Total
Three Months Ended
June 30, 2017
Balance, beginning of period	$	6,963			$	513			$	1,218			$	106			$	8,800			$	3,229			$	127			$	3,356			$	512			$	12,668
Provision for loan losses	(214		)		65				69				11				(69		)		198				13				211				(42		)		100
Charge-offs	0				0				0				0				0				(51		)		(27		)		(78		)		0				(78		)
Recoveries	28				1				4				0				33				10				18				28				0				61
Balance, end of period	$	6,777			$	579			$	1,291			$	117			$	8,764			$	3,386			$	131			$	3,517			$	470			$	12,751
June 30, 2016
Balance, beginning of period	$	7,996			$	739			$	1,030			$	62			$	9,827			$	2,677			$	179			$	2,856			$	664			$	13,347
Provision for loan losses	(12		)		(152		)		112				(1		)		(53		)		66				26				92				(39		)		0
Charge-offs	(26		)		0				0				0				(26		)		(80		)		(48		)		(128		)		0				(154		)
Recoveries	175				0				6				0				181				43				23				66				0				247
Balance, end of period	$	8,133			$	587			$	1,148			$	61			$	9,929			$	2,706			$	180			$	2,886			$	625			$	13,440
Six Months Ended
June 30, 2017
Balance, beginning of period	$	7,530			$	580			$	1,074			$	54			$	9,238			$	2,979			$	144			$	3,123			$	414			$	12,775
Provision for loan losses	(738		)		(3		)		267				63				(411		)		441				14				455				56				100
Charge-offs	(45		)		0				(55		)		0				(100		)		(51		)		(56		)		(107		)		0				(207		)
Recoveries	30				2				5				0				37				17				29				46				0				83
Balance, end of period	$	6,777			$	579			$	1,291			$	117			$	8,764			$	3,386			$	131			$	3,517			$	470			$	12,751
June 30, 2016
Balance, beginning of period	$	7,883			$	850			$	1,012			$	58			$	9,803			$	2,870			$	121			$	2,991			$	774			$	13,568
Provision for loan losses	21				(263		)		149				3				(90		)		111				128				239				(149		)		0
Charge-offs	(26		)		0				(21		)		0				(47		)		(324		)		(112		)		(436		)		0				(483		)
Recoveries	255				0				8				0				263				49				43				92				0				355
Balance, end of period	$	8,133			$	587			$	1,148			$	61			$	9,929			$	2,706			$	180			$	2,886			$	625			$	13,440

Summary of Ending Loan Balances Individually Evaluated for Impairment Based on Loan Segment

The following table summarizes the ending loan balance individually evaluated for impairment based upon loan segment, as well as the related ALL allocation for each at June 30, 2017 and December 31, 2016:

	Commercial																				Consumer
(Dollars in thousands)	Commercial Real Estate				Acquisition and Development				Commercial and Industrial				Municipal				Total				Residential Mortgage				Installment and Other				Total				Unallocated				Total
June 30, 2017
Loans allocated by:
Individually evaluated for impairment	$	1,509			$	0			$	376			$	0			$	1,885			$	4,470			$	9			$	4,479			$	0			$	6,364
Collectively evaluated for impairment	449,238				36,517				97,537				51,381				634,673				285,984				7,361				293,345				0				928,018
	$	450,747			$	36,517			$	97,913			$	51,381			$	636,558			$	290,454			$	7,370			$	297,824			$	0			$	934,382
ALL allocated by:
Individually evaluated for impairment	$	0			$	0			$	0			$	0			$	0			$	40			$	5			$	45			$	0			$	45
Collectively evaluated for impairment	6,777				579				1,291				117				8,764				3,346				126				3,472				470				12,706
	$	6,777			$	579			$	1,291			$	117			$	8,764			$	3,386			$	131			$	3,517			$	470			$	12,751
December 31, 2016
Loans allocated by:
Individually evaluated for impairment	$	2,457			$	1			$	594			$	0			$	3,052			$	4,915			$	6			$	4,921			$	0			$	7,973
Collectively evaluated for impairment	426,410				30,747				87,871				53,741				598,769				269,537				7,112				276,649				0				875,418
	$	428,867			$	30,748			$	88,465			$	53,741			$	601,821			$	274,452			$	7,118			$	281,570			$	0			$	883,391
ALL allocated by:
Individually evaluated for impairment	$	0			$	0			$	0			$	0			$	0			$	43			$	0			$	43			$	0			$	43
Collectively evaluated for impairment	7,530				580				1,074				54				9,238				2,936				144				3,080				414				12,732
	$	7,530			$	580			$	1,074			$	54			$	9,238			$	2,979			$	144			$	3,123			$	414			$	12,775

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953682-111524

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