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Loans (Tables) | 12 Months Ended
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Dec. 31, 2013
Loans [Abstract] |
Summary of Loan Categories | A summary of loan categories is as follows:
|  | December 31,
(In thousands) |  | 2013 |  | 2012
Commercial and industrial |  | $ | 171,304 |  | 160,862
Real estate |  |  |  |  |
Commercial: |  |  |  |  |
Mortgage |  |  | 128,358 |  | 134,843
Construction |  |  | 6,632 |  | 7,025
Church, church-related: |  |  |  |  |
Mortgage |  |  | 326,832 |  | 368,118
Construction |  |  | 9,817 |  | 16,450
Industrial Revenue Bond |  |  | 9,167 |  | -
Other |  |  | 67 |  | 435
Total loans |  | $ | 652,177 |  | 687,733
Schedule of the Aging Loans by Loan Categories | The following table presents the aging of loans by loan categories at December 31, 2013:
|  | Performing |  | Nonperforming |  |  |
|  |  |  |  |  |  |  |  |  |  | 90 Days |  |  |  |  |  |
|  |  |  |  | 30-59 |  | 60-89 |  | and |  | Non |  | Total
(In thousands) |  | Current |  | Days |  | Days |  | Over |  | Accrual |  | Loans
Commercial and industrial |  | $ | 171,293 |  | $ | - |  | $ | - |  | $ | - |  | $ | 11 |  | $ | 171,304
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 127,879 |  |  |  |  |  | - |  |  | - |  |  | 479 |  |  | 128,358
Construction |  |  | 6,632 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 6,632
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 325,091 |  |  | 434 |  |  | - |  |  | - |  |  | 1,307 |  |  | 326,832
Construction |  |  | 9,817 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 9,817
Industrial Revenue Bond |  |  | 9,167 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 9,167
Other |  |  | 67 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 67
Total |  | $ | 649,946 |  | $ | 434 |  | $ | - |  | $ | - |  | $ | 1,797 |  | $ | 652,177
The following table presents the aging of loans by loan categories at December 31, 2012:
|  | Performing |  | Nonperforming |  |  |
|  |  |  |  |  |  |  |  |  |  | 90 Days |  |  |  |  |  |
|  |  |  |  | 30-59 |  | 60-89 |  | and |  | Non |  | Total
(In thousands) |  | Current |  | Days |  | Days |  | Over |  | Accrual |  | Loans
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
Industrial Revenue Bond |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | -
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 December 31, 2013:
|  | Loans |  | Performing |  | Nonperforming |  |  |
|  | Subject to |  | Loans Subject to |  | Loans Subject |  |  |
|  | Normal |  | Special |  | to Special |  |  |
(In thousands) |  | Monitoring 1 |  | Monitoring 2 |  | Monitoring 2 |  | Total Loans
Commercial and industrial |  | $ | 167,878 |  | $ | 3,415 |  | $ | 11 |  | $ | 171,304
Real estate |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 119,521 |  |  | 8,358 |  |  | 479 |  |  | 128,358
Construction |  |  | 6,632 |  |  | - |  |  | - |  |  | 6,632
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 323,291 |  |  | 2,234 |  |  | 1,307 |  |  | 326,832
Construction |  |  | 9,817 |  |  | - |  |  | - |  |  | 9,817
Industrial Revenue Bond |  |  | 9,167 |  |  | - |  |  | - |  |  | 9,167
Other |  |  | 67 |  |  | - |  |  | - |  |  | 67
Total |  | $ | 636,373 |  | $ | 14,007 |  | $ | 1,797 |  | $ | 652,177
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 obligation.
2 Loans subject to special monitoring possess some credit deficiency or potential weakness which requires a high level of management attention.
The following table presents the credit exposure of the loan portfolio by internally assigned credit grade as of December 31, 2012:
|  | Loans |  | Performing |  | Nonperforming |  |  |
|  | Subject to |  | Loans Subject to |  | Loans Subject to |  |  |
|  | Normal |  | Special |  | Special |  | Total
(In thousands) |  | Monitoring 1 |  | Monitoring 2 |  | Monitoring 2 |  | Loans
Commercial and industrial |  | $ | 155,838 |  | $ | 3,585 |  | $ | 1,439 |  |  | $ | 160,862
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 123,315 |  |  | 6,569 |  |  | 4,959 | * |  |  | 134,843
Construction |  |  | 7,025 |  |  | - |  |  | - |  |  |  | 7,025
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 366,366 |  |  | 1,578 |  |  | 174 |  |  |  | 368,118
Construction |  |  | 16,450 |  |  | - |  |  | - |  |  |  | 16,450
Industrial Revenue Bond |  |  | - |  |  | - |  |  | - |  |  |  | -
Other |  |  | 435 |  |  | - |  |  | - |  |  |  | 435
Total |  | $ | 669,429 |  | $ | 11,732 |  | $ | 6,572 |  |  | $ | 687,733
* | 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.
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 obligation.
2 | Loans subject to special monitoring possess some credit deficiency or potential weakness which requires a high level of management attention.
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 December 31, 2013:
|  |  |  |  |  |  |  | Related
|  |  |  |  | Unpaid |  | Allowance
|  | Recorded |  | Principal |  | for Loan
(In thousands) |  | Investment |  | Balance |  | Losses
Commercial and industrial: |  |  |  |  |  |  |  |  |
Nonaccrual |  | $ | 11 |  | $ | 11 |  | $ | 6
Real estate |  |  |  |  |  |  |  |  |
Commercial - Mortgage: |  |  |  |  |  |  |  |  |
Nonaccrual |  |  | 479 |  |  | 479 |  |  | 89
Church - Mortgage: |  |  |  |  |  |  |  |  |
Nonaccrual |  |  | 1,307 |  |  | 1,307 |  |  | 223
Total impaired loans |  | $ | 1,797 |  | $ | 1,797 |  | $ | 318
The following table presents the recorded investment and unpaid principal balance for impaired loans at December 31, 2012:
|  |  |  |  |  |  |  |  |  | Related
|  |  |  |  |  | Unpaid |  | Allowance
|  | Recorded |  | Principal |  | for Loan
(In thousands) |  | Investment |  | Balance |  | Losses
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |
Nonaccrual |  | $ | 1,439 |  |  | $ | 1,439 |  |  | $ | 657
Real estate |  |  |  |  |  |  |  |  |  |  |
Commercial - Mortgage: |  |  |  |  |  |  |  |  |  |  |
Nonaccrual |  |  | 4,959 | * |  |  | 4,959 | * |  |  | 660
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 is as follows:
|  | December 31, |  | Charge- |  |  |  |  |  |  |  |  | December 31,
(In thousands) |  | 2012 |  | Offs |  | Recoveries |  | Provision |  | 2013
Commercial and industrial |  | $ | 3,192 |  | $ | 1,307 |  | $ | 47 |  | $ | 1,104 |  |  | $ | 3,036
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 3,784 |  |  | 233 |  |  | 35 |  |  | 360 |  |  |  | 3,946
Construction |  |  | 137 |  |  | - |  |  | - |  |  | 14 |  |  |  | 151
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 4,903 |  |  | - |  |  | 280 |  |  | (829 | ) |  |  | 4,354
Construction |  |  | 333 |  |  | - |  |  | - |  |  | (209 | ) |  |  | 124
Industrial Revenue Bond |  |  | - |  |  | - |  |  | - |  |  | 68 |  |  |  | 68
Other |  |  | 8 |  |  | - |  |  | - |  |  | (8 | ) |  |  | -
Total |  | $ | 12,357 |  | $ | 1,540 |  | $ | 362 |  | $ | 500 |  |  | $ | 11,679

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