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Loans by Type (Tables)

3 Months Ended

Mar. 31, 2013

Loans By Type Disclosure [Abstract]

Schedule Of Loan Categories [Table Text Block]

A summary of loan categories is as follows:

		March 31,			December 31,
(In thousands)		2013			2012
Commercial and industrial		$	179,021		$	160,862
Real estate
Commercial:
Mortgage			125,204			134,843
Construction			6,836			7,025
Church, church-related:
Mortgage			350,674			368,118
Construction			17,994			16,450
Other			161			435
Total loans		$	679,890		$	687,733

Schedule of Debt [Table Text Block]

The following table presents the aging of loans by loan categories at March 31, 2013 and December 31, 2012:

		Performing									Nonperforming
											90 Days
					30-59			60-89			and			Non-			Total
(In thousands)		Current			Days			Days			Over			accrual			Loans
March 31, 2013
Commercial and industrial		$	178,885		$	—		$	—		$	—		$	136		$	179,021
Real estate
Commercial:
Mortgage			124,600			—			—			—			604			125,204
Construction			6,836			—			—			—			—			6,836
Church, church-related:
Mortgage			349,355			1,151			—			—			168			350,674
Construction			17,994			—			—			—			—			17,994
Other			161			—			—			—			—			161
Total		$	677,831		$	1,151		$	—		$	—		$	908		$	679,890
December 31, 2012
Commercial and industrial		$	159,423		$	—		$	—		$	—		$	1,439		$	160,862
Real estate
Commercial:
Mortgage			129,884			—			—			—			4,959			134,843
Construction			7,025			—			—			—			—			7,025
Church, church-related:
Mortgage			367,944			—			—			—			174			368,118
Construction			16,450			—			—			—			—			16,450
Other			435			—			—			—			—			435
Total		$	681,161		$	—		$	—		$	—		$	6,572		$	687,73

Schedule Of Credit Exposure Of Loan Portfolio By Internally Assigned Credit Grade [Table Text Block]

The following table presents the credit exposure of the loan portfolio by internally assigned credit grade as of March 31, 2013 and December 31, 2012:

		Loans			Performing			Nonperforming
		Subject to			Loans Subject to			Loans Subject to
		Normal			Special			Special			Total
(In thousands)		Monitoring1			Monitoring2			Monitoring2			Loans
March 31, 2013
Commercial and industrial		$	175,369		$	3,516		$	136		$	179,021
Real estate
Commercial:
Mortgage			116,618			7,982			604			125,204
Construction			6,836			—			—			6,836
Church, church-related:
Mortgage			347,173			3,333			168			350,674
Construction			17,994			—			—			17,994
Other			161			—			—			161
Total		$	664,151		$	14,831		$	908		$	679,890
December 31, 2012
Commercial and industrial		$	155,838		$	3,585		$	1,439		$	160,862
Real estate
Commercial:
Mortgage			123,315			6,569			4,959	3		134,843
Construction			7,025			—			—			7,025
Church, church-related:
Mortgage			366,366			1,578			174			368,118
Construction			16,450			—			—			16,450
Other			435			—			—			435
Total		$	669,429		$	11,732		$	6,572		$	687,733

__________________

¹Loans subject to normal monitoring involve borrowers of acceptable-to-strong credit quality and risk, who have the apparent ability to satisfy their loan obligation.
²Loans subject to special monitoring possess some credit deficiency or potential weakness which requires a high level of management attention.
³In February 2013, a payment of $4,115,000 was received for one nonaccrual loan with a balance of $4,198,000. $83,000 was charged off.

Impaired Financing Receivables [Table Text Block]

The following table presents the recorded investment and unpaid principal balance for impaired loans at March 31, 2013 and December 31, 2012:

						Unpaid				Related
		Recorded				Principal				Allowance for
(In thousands)		Investment				Balance				Loan Losses
March 31, 2013
Commercial and industrial:
Nonaccrual		$	136			$	136			$	68
Troubled debt restructurings still accruing			—				—				—
Real estate
Commercial – Mortgage:
Nonaccrual			604				604				144
Past due 90 days or more and still accruing			—				—				—
Troubled debt restructurings still accruing			—				—				—
Church – Mortgage:
Nonaccrual			168				168				84
Total impaired loans		$	908			$	908			$	296
December 31, 2012
Commercial and industrial:
Nonaccrual		$	1,439			$	1,439			$	657
Troubled debt restructurings still accruing			—				—				—
Real estate
Commercial – Mortgage:
Nonaccrual			4,959	*			4,959	*			660
Past due 90 days or more and still accruing			—				—				—
Troubled debt restructurings still accruing			—				—				—
Church – Mortgage:
Nonaccrual			174				174				87
Total impaired loans		$	6,572			$	6,572			$	1,404

____________________ 

*In February 2013, a payment of $4,115,000 was received for one nonaccrual loan with a balance of $4,198,000. $83,000 was charged off.

Allowance for Credit Losses on Financing Receivables [Table Text Block]

A summary of the activity in the allowance for loan losses from December 31, 2012 to March 31, 2013 is as follows:

		December 31,			Charge-										March 31,
(In thousands)		2012			Offs			Recoveries			Provision				2012
Commercial and industrial		$	3,192		$	1,296		$	2		$	724			$	2,622
Real estate
Commercial:
Mortgage			3,784			233			—			(379	)			3,172
Construction			137			—			—			(3	)			134
Church, church-related:
Mortgage			4,903			—			2			(124	)			4,781
Construction			333			—			—			(12	)			321
Other			8			—			—			(6	)			2
Total		$	12,357		$	1,529		$	4		$	200			$	11,032

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-Publisher FASB

-Name Accounting Standards Codification

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