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Loans and Allowance for Loan Losses | 9 Months Ended
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Sep. 30, 2012
Receivables [Abstract] |
Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 4. Loans and Allowance for Loan Losses At September 30, 2012 and December 31, 2011, loans are summarized as follows (in thousands):
|  | September 30, |  |  | December 31, |
|  | 2012 |  |  | 2011 |
Commercial real estate-mortgage: |  |  |  |  |  |  |  |
Owner-occupied |  | $ | 61,229 |  |  | $ | 62,999 |
All other |  |  | 65,501 |  |  |  | 63,058 |
Consumer real estate-mortgage |  |  | 71,050 |  |  |  | 70,543 |
Construction and land development |  |  | 33,612 |  |  |  | 31,031 |
Commercial and industrial |  |  | 40,012 |  |  |  | 37,458 |
Consumer and other |  |  | 2,416 |  |  |  | 2,676 |
Total loans |  |  | 273,820 |  |  |  | 267,765 |
Less: Allowance for loan losses |  |  | (5,280 | ) |  |  | (7,400 | )
Loans, net |  | $ | 268,540 |  |  | $ | 260,365 |
Cornerstone follows the loan impairment accounting guidance in ASC Topic 310. A loan is considered impaired when, based on current information and events, it is probable that Cornerstone will be unable to collect all amounts due from the borrower in accordance with the contractual terms of the loan. Impaired loans include nonperforming loans and loans modified in troubled debt restructurings where concessions have been granted to borrowers experiencing financial difficulties. These concessions could include a reduction in interest rates, payment extensions, forgiveness of principal, forbearance or other actions intended to maximize collections. The composition of loans by loan classification for impaired and performing loan status at September 30, 2012 and December 31, 2011, is summarized in the tables below (amounts in thousands):
September 30, 2012 |  | Commercial |  |  | Consumer |  |  | Construction |  |  | Commercial |  |  |  |  |  |  |
|  | Real Estate- |  |  | Real Estate- |  |  | and Land |  |  | and |  |  | Consumer |  |  |  |
|  | Mortgage |  |  | Mortgage |  |  | Development |  |  | Industrial |  |  | and Other |  |  | Total |
Performing loans |  | $ | 114,969 |  |  | $ | 68,533 |  |  | $ | 32,660 |  |  | $ | 37,027 |  |  | $ | 2,416 |  |  | $ | 255,605 |
Impaired loans |  |  | 11,761 |  |  |  | 2,517 |  |  |  | 952 |  |  |  | 2,985 |  |  |  | - |  |  |  | 18,215 |
Total |  | $ | 126,730 |  |  | $ | 71,050 |  |  | $ | 33,612 |  |  | $ | 40,012 |  |  | $ | 2,416 |  |  | $ | 273,820 |
December 31, 2011 |  | Commercial |  |  | Consumer |  |  | Construction |  |  | Commercial |  |  |  |  |  |  |
|  | Real Estate- |  |  | Real Estate- |  |  | and Land |  |  | and |  |  | Consumer |  |  |  |
|  | Mortgage |  |  | Mortgage |  |  | Development |  |  | Industrial |  |  | and Other |  |  | Total |
Performing loans |  | $ | 112,064 |  |  | $ | 64,026 |  |  | $ | 29,323 |  |  | $ | 34,259 |  |  | $ | 2,676 |  |  | $ | 242,348 |
Impaired loans |  |  | 13,993 |  |  |  | 6,517 |  |  |  | 1,708 |  |  |  | 3,199 |  |  |  | - |  |  |  | 25,417 |
Total |  | $ | 126,057 |  |  | $ | 70,543 |  |  | $ | 31,031 |  |  | $ | 37,458 |  |  | $ | 2,676 |  |  | $ | 267,765 |
The following tables show the allowance for loan losses allocation by loan classification for impaired and performing loans as of September 30, 2012 and December 31, 2011 (amounts in thousands):
September 30, 2012 |  | Commercial |  |  | Consumer |  |  | Construction |  |  | Commercial |  |  |  |  |  |  |
|  | Real Estate- |  |  | Real Estate- |  |  | and Land |  |  | and |  |  | Consumer |  |  |  |
Allowance related to: |  | Mortgage |  |  | Mortgage |  |  | Development |  |  | Industrial |  |  | and Other |  |  | Total |
Performing loans |  | $ | 919 |  |  | $ | 863 |  |  | $ | 319 |  |  | $ | - |  |  | $ | 9 |  |  | $ | 2,110 |
Impaired loans |  |  | 2,193 |  |  |  | 324 |  |  |  | 446 |  |  |  | 207 |  |  |  | - |  |  |  | 3,170 |
Total |  | $ | 3,112 |  |  | $ | 1,187 |  |  | $ | 765 |  |  | $ | 207 |  |  | $ | 9 |  |  | $ | 5,280 |
December 31, 2011 |  | Commercial |  |  | Consumer |  |  | Construction |  |  | Commercial |  |  |  |  |  |  |
|  | Real Estate- |  |  | Real Estate- |  |  | and Land |  |  | and |  |  | Consumer |  |  |  |
Allowance related to: |  | Mortgage |  |  | Mortgage |  |  | Development |  |  | Industrial |  |  | and Other |  |  | Total |
Performing loans |  | $ | 952 |  |  | $ | 1,264 |  |  | $ | 174 |  |  | $ | 18 |  |  | $ | 16 |  |  | $ | 2,424 |
Impaired loans |  |  | 2,605 |  |  |  | 1,254 |  |  |  | 653 |  |  |  | 464 |  |  |  | - |  |  |  | 4,976 |
Total |  | $ | 3,557 |  |  | $ | 2,518 |  |  | $ | 827 |  |  | $ | 482 |  |  | $ | 16 |  |  | $ | 7,400 |
The following tables detail the changes in the allowance for loan losses for the nine month period ending Septembere 30, 2012 and year ending December 31, 2011, by loan classification (amounts in thousands):
September 30, 2012 |  | Commercial |  |  | Consumer |  |  | Construction |  |  | Commercial |  |  |  |  |  |  |
|  | Real Estate- |  |  | Real Estate- |  |  | and Land |  |  | and |  |  | Consumer |  |  |  |
|  | Mortgage |  |  | Mortgage |  |  | Development |  |  | Industrial |  |  | and Other |  |  | Total |
Beginning balance |  | $ | 3,557 |  |  | $ | 2,518 |  |  | $ | 827 |  |  | $ | 482 |  |  | $ | 16 |  |  | $ | 7,400 |
Charged-off loans |  |  | (951 | ) |  |  | (811 | ) |  |  | (732 | ) |  |  | (72 | ) |  |  | (18 | ) |  |  | (2,584 | )
Recovery of charge-offs |  |  | 66 |  |  |  | 26 |  |  |  | 140 |  |  |  | 121 |  |  |  | 11 |  |  |  | 364 |
Provision for loan losses |  |  | 440 |  |  |  | (546 | ) |  |  | 530 |  |  |  | (324 | ) |  |  | - |  |  |  | 100 |
Ending balance |  | $ | 3,112 |  |  | $ | 1,187 |  |  | $ | 765 |  |  | $ | 207 |  |  | $ | 9 |  |  | $ | 5,280 |
December 31, 2011 |  | Commercial |  |  | Consumer |  |  | Construction |  |  | Commercial |  |  |  |  |  |  |
|  | Real Estate- |  |  | Real Estate- |  |  | and Land |  |  | and |  |  | Consumer |  |  |  |
|  | Mortgage |  |  | Mortgage |  |  | Development |  |  | Industrial |  |  | and Other |  |  | Total |
Beginning balance |  | $ | 1,793 |  |  | $ | 3,111 |  |  | $ | 3,238 |  |  | $ | 925 |  |  | $ | 65 |  |  | $ | 9,132 |
Charged-off loans |  |  | (1,238 | ) |  |  | (1,613 | ) |  |  | (232 | ) |  |  | (56 | ) |  |  | (29 | ) |  |  | (3,148 | )
Recovery of charge-offs |  |  | 259 |  |  |  | 65 |  |  |  | 532 |  |  |  | 94 |  |  |  | 21 |  |  |  | 971 |
Provision for loan losses |  |  | 2,743 |  |  |  | 955 |  |  |  | (2,711 | ) |  |  | (501 | ) |  |  | (41 | ) |  |  | 445 |
Ending balance |  | $ | 3,557 |  |  | $ | 2,518 |  |  | $ | 827 |  |  | $ | 482 |  |  | $ | 16 |  |  | $ | 7,400 |
Credit quality indicators: Federal regulations require the Bank to review and classify its assets on a regular basis. To fulfill this requirement, the Bank systematically reviews its loan portfolio to ensure the Bank’s large loan relationships are being maintained within its loan policy guidelines, remains properly underwritten and is properly classified by loan grade. This review process is performed by the Bank's management, loan review, internal auditors and state and federal regulators. The Bank’s loan grading process is as follows:
| § | All loans are assigned a loan grade at the time of origination by the relationship manager. Typically, a loan is assigned a loan grade of “pass” at origination.
| § | Loans greater than or equal to $500 thousand are reviewed by the Bank’s internal loan review department within 90 days of origination.
| § | Loan relationships greater than or equal to $1 million are reviewed annually by the internal loan review department.
| § | The Bank’s internal loan review department samples approximately 25 percent of all other loans less than $1 million on an annual basis for review.
| § | If a loan is delinquent 60 days or more or a pattern of delinquency exists the loan will be selected for review.
| § | Generally, all loans on the Bank’s internal watchlist are reviewed annually by internal loan review.
| § | The Bank also contracts with an independent third party to perform loan reviews. This external party reviews approximately 40 percent of the Bank’s loan portfolio annually.
If a loan is classified as a problem asset, it will be assigned one of the following loan grades: substandard, substandard-impaired, doubtful, and loss. “Substandard assets” must have one or more defined weaknesses and are characterized by the distinct possibility that we will sustain some loss if the deficiencies are not corrected. “Doubtful assets” have the weaknesses of substandard assets with the additional characteristic that the weaknesses make collection or liquidation in full on the basis of currently existing facts, conditions and values questionable, and there is a high possibility of loss. An asset classified “loss” is considered uncollectible and of such little value that continuance as an asset of the institution is not warranted. The regulations also provide for a “special mention” category, described as assets which do not currently expose an institution to a sufficient degree of risk to warrant classification but do possess credit deficiencies or potential weaknesses deserving close attention. When the Bank classifies an asset as substandard or doubtful a specific allowance for loan losses may be established. The following tables outline the amount of each loan classification and the amount categorized into each risk rating as of September 30, 2012 and December 31, 2011 (amounts in thousands):
September 30, 2012 |  | Commercial |  |  | Consumer |  |  | Construction |  |  | Commercial |  |  |  |  |  |  |
|  | Real Estate- |  |  | Real Estate- |  |  | and Land |  |  | and |  |  | Consumer |  |  |  |
|  | Mortgage |  |  | Mortgage |  |  | Development |  |  | Industrial |  |  | and Other |  |  | Total |
Pass |  | $ | 108,433 |  |  | $ | 57,659 |  |  | $ | 29,147 |  |  | $ | 36,134 |  |  | $ | 2,261 |  |  | $ | 233,634 |
Special mention |  |  | 5,961 |  |  |  | 7,003 |  |  |  | 2,820 |  |  |  | 710 |  |  |  | 149 |  |  |  | 16,643 |
Substandard |  |  | 575 |  |  |  | 3,871 |  |  |  | 693 |  |  |  | 183 |  |  |  | 6 |  |  |  | 5,328 |
Substandard-impaired |  |  | 11,761 |  |  |  | 2,517 |  |  |  | 952 |  |  |  | 2,985 |  |  |  | - |  |  |  | 18,215 |
|  | $ | 126,730 |  |  | $ | 71,050 |  |  | $ | 33,612 |  |  | $ | 40,012 |  |  | $ | 2,416 |  |  | $ | 273,820 |
December 31, 2011 |  | Commercial |  |  | Consumer |  |  | Construction |  |  | Commercial |  |  |  |  |  |  |
|  | Real Estate- |  |  | Real Estate- |  |  | and Land |  |  | and |  |  | Consumer |  |  |  |
|  | Mortgage |  |  | Mortgage |  |  | Development |  |  | Industrial |  |  | and Other |  |  | Total |
Pass |  | $ | 101,161 |  |  | $ | 55,160 |  |  | $ | 27,207 |  |  | $ | 31,426 |  |  | $ | 2,648 |  |  | $ | 217,602 |
Special mention |  |  | 9,805 |  |  |  | 5,122 |  |  |  | 804 |  |  |  | 2,620 |  |  |  | 7 |  |  |  | 18,358 |
Substandard |  |  | 1,098 |  |  |  | 3,744 |  |  |  | 1,312 |  |  |  | 213 |  |  |  | 21 |  |  |  | 6,388 |
Substandard-impaired |  |  | 11,493 |  |  |  | 6,517 |  |  |  | 1,708 |  |  |  | 3,199 |  |  |  | - |  |  |  | 22,917 |
Doubtful |  |  | 2,500 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,500 |
|  | $ | 126,057 |  |  | $ | 70,543 |  |  | $ | 31,031 |  |  | $ | 37,458 |  |  | $ | 2,676 |  |  | $ | 267,765 |
After the Bank’s independent loan review department completes the loan grade assignment, a loan impairment analysis is performed on loans graded substandard or worse. The following tables present summary information pertaining to impaired loans by loan classification as of September 30, 2012 and December 31, 2011 (in thousands):
|  |  |  |  |  |  |  |  |  |  | For the quarter ended |
|  | At September 30, 2012 |  |  | September 30, 2012 |
|  |  |  |  | Unpaid |  |  |  |  |  | Average |  |  | Interest |
|  | Recorded |  |  | Principal |  |  | Related |  |  | Recorded |  |  | Income |
|  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
Impaired loans without a valuation allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate – mortgage |  | $ | 5,565 |  |  | $ | 5,595 |  |  | $ | - |  |  | $ | 4,627 |  |  | $ | 103 |
Consumer real estate – mortgage |  |  | 1,764 |  |  |  | 3,596 |  |  |  | - |  |  |  | 1,490 |  |  |  | 66 |
Construction and land development |  |  | 246 |  |  |  | 253 |  |  |  | - |  |  |  | 505 |  |  |  | 4 |
Commercial and industrial |  |  | 2,224 |  |  |  | 2,251 |  |  |  | - |  |  |  | 2,422 |  |  |  | 19 |
Total |  | $ | 9,799 |  |  | $ | 11,695 |  |  | $ | - |  |  | $ | 9,044 |  |  | $ | 192 |
Impaired loans with a valuation allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate – mortgage |  | $ | 6,196 |  |  | $ | 7,645 |  |  | $ | 2,193 |  |  | $ | 7,574 |  |  | $ | 75 |
Consumer real estate – mortgage |  |  | 753 |  |  |  | 753 |  |  |  | 324 |  |  |  | 3,817 |  |  |  | 8 |
Construction and land development |  |  | 706 |  |  |  | 706 |  |  |  | 446 |  |  |  | 686 |  |  |  | 13 |
Commercial and industrial |  |  | 761 |  |  |  | 761 |  |  |  | 207 |  |  |  | 565 |  |  |  | 27 |
Total |  | $ | 8,416 |  |  | $ | 9,865 |  |  | $ | 3,170 |  |  | $ | 12,642 |  |  | $ | 123 |
Total impaired loans |  | $ | 18,215 |  |  | $ | 21,560 |  |  | $ | 3,170 |  |  | $ | 21,686 |  |  | $ | 315 |
|  |  |  |  |  |  |  |  |  |  | For the year ended |
|  | At December 31, 2011 |  |  | December 31, 2011 |
|  |  |  |  | Unpaid |  |  |  |  |  | Average |  |  | Interest |
|  | Recorded |  |  | Principal |  |  | Related |  |  | Recorded |  |  | Income |
|  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
Impaired loans without a valuation allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate – mortgage |  | $ | 4,354 |  |  | $ | 4,354 |  |  | $ | - |  |  | $ | 5,378 |  |  | $ | 330 |
Consumer real estate – mortgage |  |  | 322 |  |  |  | 322 |  |  |  | - |  |  |  | 3,589 |  |  |  | 21 |
Construction and land development |  |  | 829 |  |  |  | 1,023 |  |  |  | - |  |  |  | 1,099 |  |  |  | 59 |
Commercial and industrial |  |  | 2,691 |  |  |  | 2,691 |  |  |  | - |  |  |  | 1,207 |  |  |  | 165 |
Total |  | $ | 8,196 |  |  | $ | 8,390 |  |  | $ | - |  |  | $ | 11,273 |  |  | $ | 575 |
Impaired loans with a valuation allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate – mortgage |  | $ | 9,639 |  |  | $ | 9,694 |  |  | $ | 2,605 |  |  | $ | 5,912 |  |  | $ | 645 |
Consumer real estate – mortgage |  |  | 6,195 |  |  |  | 6,257 |  |  |  | 1,254 |  |  |  | 5,333 |  |  |  | 294 |
Construction and land development |  |  | 879 |  |  |  | 879 |  |  |  | 653 |  |  |  | 294 |  |  |  | 62 |
Commercial and industrial |  |  | 508 |  |  |  | 508 |  |  |  | 464 |  |  |  | 784 |  |  |  | 65 |
Total |  | $ | 17,221 |  |  | $ | 17,338 |  |  | $ | 4,976 |  |  | $ | 12,323 |  |  | $ | 1,066 |
Total impaired loans |  | $ | 25,417 |  |  | $ | 25,728 |  |  | $ | 4,976 |  |  | $ | 23,596 |  |  | $ | 1,641 |
The following tables present an aged analysis of past due loans as of September 30, 2012 and December 31, 2011 (dollars in thousands):
September 30, 2012 |  | 30-89 Days |  |  | Past Due 90 |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Past Due and |  |  | Days or More |  |  |  |  |  | Total |  |  | Current |  |  | Total |
|  | Accruing |  |  | and Accruing |  |  | Nonaccrual |  |  | Past Due |  |  | Loans |  |  | Loans |
Commercial real estate-mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied |  | $ | 1,026 |  |  | $ | - |  |  | $ | 2,438 |  |  | $ | 3,464 |  |  | $ | 57,765 |  |  | $ | 61,229 |
All other |  |  | 1,081 |  |  |  | - |  |  |  | 2,178 |  |  |  | 3,259 |  |  |  | 62,242 |  |  |  | 65,501 |
Consumer real estate-mortgage |  |  | 1,075 |  |  |  | - |  |  |  | 737 |  |  |  | 1,812 |  |  |  | 69,238 |  |  |  | 71,050 |
Construction and land development |  |  | 250 |  |  |  | - |  |  |  | 3 |  |  |  | 253 |  |  |  | 33,359 |  |  |  | 33,612 |
Commercial and industrial |  |  | 243 |  |  |  | - |  |  |  | 2,614 |  |  |  | 2,857 |  |  |  | 37,155 |  |  |  | 40,012 |
Consumer and other |  |  | 144 |  |  |  | - |  |  |  | 1 |  |  |  | 145 |  |  |  | 2,271 |  |  |  | 2,416 |
Total |  | $ | 3,819 |  |  | $ | - |  |  | $ | 7,971 |  |  | $ | 11,790 |  |  | $ | 262,030 |  |  | $ | 273,820 |
December 31, 2011 |  | 30-89 Days |  |  | Past Due 90 |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Past Due and |  |  | Days or More |  |  |  |  |  | Total |  |  | Current |  |  | Total |
|  | Accruing |  |  | and Accruing |  |  | Nonaccrual |  |  | Past Due |  |  | Loans |  |  | Loans |
Commercial real estate-mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied |  | $ | 4,791 |  |  | $ | - |  |  | $ | 63 |  |  | $ | 4,854 |  |  | $ | 58,145 |  |  | $ | 62,999 |
All other |  |  | 497 |  |  |  | - |  |  |  | 2,500 |  |  |  | 2,997 |  |  |  | 60,061 |  |  |  | 63,058 |
Consumer real estate-mortgage |  |  | 1,163 |  |  |  | - |  |  |  | 3,641 |  |  |  | 4,804 |  |  |  | 65,739 |  |  |  | 70,543 |
Construction and land development |  |  | 103 |  |  |  | - |  |  |  | 1,622 |  |  |  | 1,725 |  |  |  | 29,306 |  |  |  | 31,031 |
Commercial and industrial |  |  | 1,578 |  |  |  | - |  |  |  | 42 |  |  |  | 1,620 |  |  |  | 35,838 |  |  |  | 37,458 |
Consumer and other |  |  | 26 |  |  |  | - |  |  |  | 14 |  |  |  | 40 |  |  |  | 2,636 |  |  |  | 2,676 |
Total |  | $ | 8,158 |  |  | $ | - |  |  | $ | 7,882 |  |  | $ | 16,040 |  |  | $ | 251,725 |  |  | $ | 267,765 |
Impaired loans also include loans that the Bank has elected to formally restructure when, due to the weakening credit status of a borrower, the restructuring may facilitate a repayment plan that seeks to minimize the potential losses that the Bank may have to otherwise incur. At September 30, 2012 and December 31, 2011, the Bank has loans of approximately $8,667,000 and $5,026,000, respectively, that were modified for troubled debt restructuring. Troubled commercial loans are restructured by specialists within our Special Asset department and all restructurings are approved by committees and credit officers separate and apart from the normal loan approval process. These specialists are trained to reduce the Bank’s overall risk and exposure to loss in the event of a restructuring through obtaining either or all of the following: improved documentation, additional guaranties, increase in curtailments, reduction in collateral terms, additional collateral or other similar strategies. The following table presents a summary of loans that were modified as troubled debt restructurings during the nine month period ending September 30, 2012 (amounts in thousands):
|  |  |  |  | Pre-Modification |  |  | Post-Modification |
|  |  |  |  | Outstanding |  |  | Outstanding |
|  |  |  |  | Recorded |  |  | Recorded |
|  |  | Number of Contracts |  |  | Investment |  |  | Investment |
Commercial real estate-mortgage |  |  | 2 |  |  | $ | 4,233 |  |  | $ | 4,233 |
Consumer real estate-mortgage |  |  | 1 |  |  |  | 65 |  |  |  | 65 |
Construction and land development |  |  | 3 |  |  |  | 1,178 |  |  |  | 1,178 |
Commercial and industrial |  |  | 4 |  |  |  | 2,408 |  |  |  | 2,408 |
There were no loans that were modified as troubled debt restructurings during the past twelve months and for which there was a subsequent payment default.

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