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Loans by Type (Tables) | 9 Months Ended
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Sep. 30, 2013
Loans by Type [Abstract] |
Summary of Loan Categories | A summary of loan categories is as follows:
|  | September 30, |  | December 31,
(In thousands) |  | 2013 |  | 2012
Commercial and industrial |  | $ | 155,388 |  | $ | 160,862
Real estate |  |  |  |  |  |
Commercial: |  |  |  |  |  |
Mortgage |  |  | 125,789 |  |  | 134,843
Construction |  |  | 9,073 |  |  | 7,025
Church, church-related: |  |  |  |  |  |
Mortgage |  |  | 337,521 |  |  | 368,118
Construction |  |  | 6,490 |  |  | 16,450
Other |  |  | 775 |  |  | 435
Total loans |  | $ | 635,036 |  | $ | 687,733
Schedule of the Aging Loans by Loan Categories | The following table presents the aging of loans by loan categories at September 30, 2013 and December 31, 2012:
|  | Performing |  | Nonperforming |  |  |
|  |  |  |  |  |  |  |  |  |  | 90 Days |  |  |  |  |  |
|  |  |  |  | 30-59 |  | 60-89 |  | and |  | Non- |  | Total
(In thousands) |  | Current |  | Days |  | Days |  | Over |  | accrual |  | Loans
September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 155,317 |  | $ | - |  | $ | - |  | $ | - |  | $ | 71 |  | $ | 155,388
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 125,307 |  |  | - |  |  | - |  |  | - |  |  | 482 |  |  | 125,789
Construction |  |  | 9,073 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 9,073
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 336,166 |  |  | - |  |  | - |  |  | - |  |  | 1,355 |  |  | 337,521
Construction |  |  | 6,490 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 6,490
Other |  |  | 775 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 775
Total |  | $ | 633,128 |  | $ | - |  | $ | - |  | $ | - |  | $ | 1,908 |  | $ | 635,036
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 |  | $ | 687,733
Schedule of Credit Exposure of the Loan Portfolio | The following table presents the credit exposure of the loan portfolio by internally assigned credit grade as of September 30, 2013 and December 31, 2012:
|  | Loans |  | Performing |  | Nonperforming |  |  |
|  | Subject to |  | Loans Subject to |  | Loans Subject |  |  |
|  | Normal |  | Special |  | to Special |  |  |
(In thousands) |  | Monitoring 1 |  | Monitoring 2 |  | Monitoring 2 |  | Total Loans
September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 152,188 |  | $ | 3,129 |  | $ | 71 |  |  | $ | 155,388
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 117,491 |  |  | 7,816 |  |  | 482 |  |  |  | 125,789
Construction |  |  | 9,073 |  |  | - |  |  | - |  |  |  | 9,073
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 334,062 |  |  | 2,104 |  |  | 1,355 |  |  |  | 337,521
Construction |  |  | 6,490 |  |  | - |  |  | - |  |  |  | 6,490
Other |  |  | 775 |  |  | - |  |  | - |  |  |  | 775
Total |  | $ | 620,079 |  | $ | 13,049 |  | $ | 1,908 |  |  | $ | 635,036
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
1 | Loans subject to normal monitoring involve borrowers of acceptable-to-strong credit quality and risk, who have the apparent ability to satisfy their loan obligations.
2 | Loans subject to special monitoring possess some credit deficiency or potential weakness which requires a high level of management attention.
3 | 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.
Schedule of Recorded Investment and Unpaid Principal Balance for Impaired Loans | The following table presents the recorded investment and unpaid principal balance for impaired loans at September 30, 2013 and December 31, 2012:
|  |  |  |  |  | Unpaid |  | Related
|  | Recorded |  | Principal |  | Allowance for
(In thousands) |  | Investment |  | Balance |  | Loan Losses
September 30, 2013 |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |
Nonaccrual |  | $ | 71 |  |  | $ | 71 |  |  | $ | 14
Troubled debt restructurings still accruing |  |  | - |  |  |  | - |  |  |  | -
Real estate |  |  |  |  |  |  |  |  |  |  |
Commercial - Mortgage: |  |  |  |  |  |  |  |  |  |  |
Nonaccrual |  |  | 482 |  |  |  | 482 |  |  |  | 89
Past due 90 days or more and still accruing |  |  | - |  |  |  | - |  |  |  | -
Troubled debt restructurings still accruing |  |  | - |  |  |  | - |  |  |  | -
Church - Mortgage: |  |  |  |  |  |  |  |  |  |  |
Nonaccrual |  |  | 1,355 |  |  |  | 1,355 |  |  |  | 234
Total impaired loans |  | $ | 1,908 |  |  | $ | 1,908 |  |  | $ | 337
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.
Summary of the Allowance for Loan Losses | A summary of the activity in the allowance for loan losses from December 31, 2012 to September 30, 2013 is as follows:
|  | December 31, |  | Charge- |  |  |  |  |  |  |  |  | September 30,
(In thousands) |  | 2012 |  | Offs |  | Recoveries |  | Provision |  | 2013
Commercial and industrial |  | $ | 3,192 |  | $ | 1,296 |  | $ | 24 |  | $ | 892 |  |  | $ | 2,812
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 3,784 |  |  | 233 |  |  | 33 |  |  | (173 | ) |  |  | 3,411
Construction |  |  | 137 |  |  | - |  |  | - |  |  | 79 |  |  |  | 216
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 4,903 |  |  | - |  |  | 278 |  |  | (51 | ) |  |  | 5,130
Construction |  |  | 333 |  |  | - |  |  | - |  |  | (252 | ) |  |  | 81
Other |  |  | 8 |  |  | - |  |  | - |  |  | 5 |  |  |  | 13
Total |  | $ | 12,357 |  | $ | 1,529 |  | $ | 335 |  | $ | 500 |  |  | $ | 11,663

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