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LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables)

3 Months Ended

Mar. 31, 2018

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 March 31, 2018 and December 31, 2017.

(Dollars in thousands)	March 31, 2018				December 31, 2017
Commercial real estate:
Owner occupied	$	119,657			$	116,811
Non-owner occupied	247,097				244,491
Multi-family	53,812				53,634
Non-owner occupied residential	79,269				77,980
Acquisition and development:
1-4 family residential construction	9,408				11,730
Commercial and land development	30,003				19,251
Commercial and industrial	128,076				115,663
Municipal	41,679				42,065
Residential mortgage:
First lien	165,499				162,509
Home equity - term	11,380				11,784
Home equity - lines of credit	132,684				132,192
Installment and other loans	25,550				21,902
	$	1,044,114			$	1,010,012

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 March 31, 2018 and December 31, 2017.

(Dollars in thousands)	Pass				Special Mention				Non-Impaired Substandard				Impaired - Substandard				Doubtful				Total
March 31, 2018
Commercial real estate:
Owner occupied	$	116,088			$	2,070			$	219			$	1,280			$	0			$	119,657
Non-owner occupied	238,650				0				4,471				3,976				0				247,097
Multi-family	47,445				5,466				744				157				0				53,812
Non-owner occupied residential	77,079				644				1,180				366				0				79,269
Acquisition and development:
1-4 family residential construction	8,867				340				0				201				0				9,408
Commercial and land development	29,395				4				604				0				0				30,003
Commercial and industrial	125,688				2,051				0				337				0				128,076
Municipal	41,679				0				0				0				0				41,679
Residential mortgage:
First lien	162,062				0				0				3,347				90				165,499
Home equity - term	11,360				0				0				20				0				11,380
Home equity - lines of credit	132,019				79				60				526				0				132,684
Installment and other loans	25,540				0				0				2				8				25,550
	$	1,015,872			$	10,654			$	7,278			$	10,212			$	98			$	1,044,114
December 31, 2017
Commercial real estate:
Owner occupied	$	113,240			$	413			$	1,921			$	1,237			$	0			$	116,811
Non-owner occupied	235,919				0				4,507				4,065				0				244,491
Multi-family	48,603				4,113				753				165				0				53,634
Non-owner occupied residential	76,373				142				1,084				381				0				77,980
Acquisition and development:
1-4 family residential construction	11,238				0				0				492				0				11,730
Commercial and land development	18,635				5				611				0				0				19,251
Commercial and industrial	113,162				2,151				0				350				0				115,663
Municipal	42,065				0				0				0				0				42,065
Residential mortgage:
First lien	158,673				0				0				3,836				0				162,509
Home equity - term	11,762				0				0				22				0				11,784
Home equity - lines of credit	131,585				80				60				467				0				132,192
Installment and other loans	21,891				0				0				11				0				21,902
	$	983,146			$	6,904			$	8,936			$	11,026			$	0			$	1,010,012

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 at March 31, 2018 and December 31, 2017. 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)
March 31, 2018
Commercial real estate:
Owner occupied	$	0			$	0			$	0			$	1,280			$	2,547
Non-owner occupied	0				0				0				3,976				4,856
Multi-family	0				0				0				157				348
Non-owner occupied residential	0				0				0				366				661
Acquisition and development:
1-4 family residential construction	0				0				0				201				201
Commercial and industrial	0				0				0				337				488
Residential mortgage:
First lien	890				890				43				2,547				3,287
Home equity - term	0				0				0				20				26
Home equity - lines of credit	72				72				8				454				623
Installment and other loans	8				9				8				2				34
	$	970			$	971			$	59			$	9,340			$	13,071
December 31, 2017
Commercial real estate:
Owner occupied	$	0			$	0			$	0			$	1,237			$	2,479
Non-owner occupied	0				0				0				4,065				4,856
Multi-family	0				0				0				165				352
Non-owner occupied residential	0				0				0				381				669
Acquisition and development:
1-4 family residential construction	0				0				0				492				492
Commercial and industrial	0				0				0				350				495
Residential mortgage:
First lien	872				872				42				2,964				3,706
Home equity - term	0				0				0				22				27
Home equity - lines of credit	0				0				0				467				628
Installment and other loans	9				9				9				2				33
	$	881			$	881			$	51			$	10,145			$	13,737

Average Recorded Investment in Impaired Loans and Related Interest Income

The following table summarize the average recorded investment in impaired loans and related recognized interest income for the three months ended March 31, 2018 and 2017.

	2018								2017
(Dollars in thousands)	Average Impaired Balance				Interest Income Recognized				Average Impaired Balance				Interest Income Recognized
Three Months Ended March 31,
Commercial real estate:
Owner occupied	$	1,245			$	1			$	1,092			$	0
Non-owner occupied	4,021				0				552				0
Multi-family	161				0				195				0
Non-owner occupied residential	374				0				446				0
Acquisition and development:
1-4 family residential construction	286				0				0				0
Commercial and industrial	343				0				512				0
Residential mortgage:
First lien	3,741				15				4,351				8
Home equity - term	21				0				96				0
Home equity - lines of credit	496				0				523				0
Installment and other loans	11				0				6				0
	$	10,699			$	16			$	7,773			$	8

Troubled Debt Restructurings

The following table presents impaired loans that are TDRs, with the recorded investment at March 31, 2018 and December 31, 2017.

	March 31, 2018							December 31, 2017
(Dollars in thousands)	Number of Contracts			Recorded Investment				Number of Contracts			Recorded Investment
Accruing:
Commercial real estate:
Owner occupied	1			$	47			1			$	52
Residential mortgage:
First lien	11			1,092				11			1,102
Home equity - lines of credit	1			27				1			29
	13			1,166				13			1,183
Nonaccruing:
Commercial real estate:
Owner occupied	1			54				1			57
Residential mortgage:
First lien	8			701				8			715
Installment and other loans	1			2				1			3
	10			757				10			775
	23			$	1,923			23			$	1,958

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.

	2018											2017
(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 March 31,
Commercial real estate:
Owner occupied	0			$	0			$	0			1			$	63			$	63

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

The following table presents the classes of loan portfolio summarized by aging categories of performing loans and nonaccrual loans at March 31, 2018 and December 31, 2017.

					Days Past Due
(Dollars in thousands)	Current				30-59				60-89				90+ (still accruing)				Total Past Due				Non- Accrual				Total Loans
March 31, 2018
Commercial real estate:
Owner occupied	$	118,424			$	0			$	0			$	0			$	0			$	1,233			$	119,657
Non-owner occupied	243,121				0				0				0				0				3,976				247,097
Multi-family	53,655				0				0				0				0				157				53,812
Non-owner occupied residential	78,654				249				0				0				249				366				79,269
Acquisition and development:
1-4 family residential construction	9,207				0				0				0				0				201				9,408
Commercial and land development	30,003				0				0				0				0				0				30,003
Commercial and industrial	127,739				0				0				0				0				337				128,076
Municipal	41,679				0				0				0				0				0				41,679
Residential mortgage:
First lien	161,980				1,034				140				0				1,174				2,345				165,499
Home equity - term	11,351				9				0				0				9				20				11,380
Home equity - lines of credit	131,558				217				410				0				627				499				132,684
Installment and other loans	25,518				22				0				0				22				10				25,550
	$	1,032,889			$	1,531			$	550			$	0			$	2,081			$	9,144			$	1,044,114
December 31, 2017
Commercial real estate:
Owner occupied	$	115,605			$	4			$	17			$	0			$	21			$	1,185			$	116,811
Non-owner occupied	240,426				0				0				0				0				4,065				244,491
Multi-family	53,469				0				0				0				0				165				53,634
Non-owner occupied residential	77,454				145				0				0				145				381				77,980
Acquisition and development:
1-4 family residential construction	11,238				0				0				0				0				492				11,730
Commercial and land development	19,226				25				0				0				25				0				19,251
Commercial and industrial	115,312				1				0				0				1				350				115,663
Municipal	42,065				0				0				0				0				0				42,065
Residential mortgage:
First lien	155,387				3,333				1,055				0				4,388				2,734				162,509
Home equity - term	11,753				9				0				0				9				22				11,784
Home equity - lines of credit	131,208				474				72				0				546				438				132,192
Installment and other loans	21,749				141				1				0				142				11				21,902
	$	994,892			$	4,132			$	1,145			$	0			$	5,277			$	9,843			$	1,010,012

Activity in Allowance for Loan Losses

The following table presents the activity in the ALL for the three months ended March 31, 2018 and 2017.

	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
March 31, 2018
Balance, beginning of period	$	6,763			$	417			$	1,446			$	84			$	8,710			$	3,400			$	211			$	3,611			$	475			$	12,796
Provision for loan losses	7				92				144				(1		)		242				(35		)		7				(28		)		(14		)		200
Charge-offs	0				0				0				0				0				0				(71		)		(71		)		0				(71		)
Recoveries	0				1				0				0				1				17				57				74				0				75
Balance, end of period	$	6,770			$	510			$	1,590			$	83			$	8,953			$	3,382			$	204			$	3,586			$	461			$	13,000
March 31, 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	(524		)		(68		)		198				52				(342		)		243				1				244				98				0
Charge-offs	(45		)		0				(55		)		0				(100		)		0				(29		)		(29		)		0				(129		)
Recoveries	2				1				1				0				4				7				11				18				0				22
Balance, end of period	$	6,963			$	513			$	1,218			$	106			$	8,800			$	3,229			$	127			$	3,356			$	512			$	12,668

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 loss allocation for each at March 31, 2018 and December 31, 2017:

	Commercial																				Consumer
(Dollars in thousands)	Commercial Real Estate				Acquisition and Development				Commercial and Industrial				Municipal				Total				Residential Mortgage				Installment and Other				Total				Unallocated				Total
March 31, 2018
Loans allocated by:
Individually evaluated for impairment	$	5,779			$	201			$	337			$	0			$	6,317			$	3,983			$	10			$	3,993			$	0			$	10,310
Collectively evaluated for impairment	494,056				39,210				127,739				41,679				702,684				305,580				25,540				331,120				0				1,033,804
	$	499,835			$	39,411			$	128,076			$	41,679			$	709,001			$	309,563			$	25,550			$	335,113			$	0			$	1,044,114
ALL allocated by:
Individually evaluated for impairment	$	0			$	0			$	0			$	0			$	0			$	51			$	8			$	59			$	0			$	59
Collectively evaluated for impairment	6,770				510				1,590				83				8,953				3,331				196				3,527				461				12,941
	$	6,770			$	510			$	1,590			$	83			$	8,953			$	3,382			$	204			$	3,586			$	461			$	13,000
December 31, 2017
Loans allocated by:
Individually evaluated for impairment	$	5,848			$	492			$	350			$	0			$	6,690			$	4,325			$	11			$	4,336			$	0			$	11,026
Collectively evaluated for impairment	487,068				30,489				115,313				42,065				674,935				302,160				21,891				324,051				0				998,986
	$	492,916			$	30,981			$	115,663			$	42,065			$	681,625			$	306,485			$	21,902			$	328,387			$	0			$	1,010,012
ALL allocated by:
Individually evaluated for impairment	$	0			$	0			$	0			$	0			$	0			$	42			$	9			$	51			$	0			$	51
Collectively evaluated for impairment	6,763				417				1,446				84				8,710				3,358				202				3,560				475				12,745
	$	6,763			$	417			$	1,446			$	84			$	8,710			$	3,400			$	211			$	3,611			$	475			$	12,796

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