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Loans by Type (Tables) | 3 Months Ended
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Mar. 31, 2014
Loans by Type [Abstract] |
Summary of Loan Categories | A summary of loan categories is as follows:
(In thousands) |  | March 31, 2014 |  | December 31, 2013
Commercial and industrial |  | $ | 188,918 |  | $ | 171,304
Real estate |  |  |  |  |  |
Commercial: |  |  |  |  |  |
Mortgage |  |  | 126,770 |  |  | 128,358
Construction |  |  | 6,712 |  |  | 6,632
Church, church-related: |  |  |  |  |  |
Mortgage |  |  | 317,837 |  |  | 326,832
Construction |  |  | 16,117 |  |  | 9,817
Industrial Revenue Bond |  |  | 8,717 |  |  | 9,167
Other |  |  | 30 |  |  | 67
Total loans |  | $ | 665,101 |  | $ | 652,177
Schedule of the Aging Loans by Loan Categories | The following table presents the aging of loans by loan categories at March 31, 2014 and December 31, 2013:
|  | Performing |  | Nonperforming |  |  |
(In thousands) |  | Current |  | 30-59 Days |  | 60-89 Days |  | 90 Days and Over |  | Non- accrual |  | Total Loans
March 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 188,883 |  | $ | 28 |  | $ | - |  | $ | - |  | $ | 7 |  | $ | 188,918
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 126,396 |  |  | - |  |  | - |  |  | - |  |  | 374 |  |  | 126,770
Construction |  |  | 6,712 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 6,712
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 316,644 |  |  | - |  |  | - |  |  | - |  |  | 1,193 |  |  | 317,837
Construction |  |  | 16,117 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 16,117
Industrial Revenue Bond |  |  | 8,717 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 8,717
Other |  |  | 30 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 30
Total |  | $ | 663,499 |  | $ | 28 |  | $ | - |  | $ | - |  | $ | 1,574 |  | $ | 665,101
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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
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 March 31, 2014 and December 31, 2013:
(In thousands) |  | Loans Subject to Normal Monitoring 1 |  | Performing Loans Subject to Special Monitoring 2 |  | Nonperforming Loans Subject to Special Monitoring 2 |  | Total Loans
March 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 186,308 |  | $ | 2,603 |  | $ | 7 |  | $ | 188,918
Real estate |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 109,580 |  |  | 16,816 |  |  | 374 |  |  | 126,770
Construction |  |  | 6,712 |  |  | - |  |  | - |  |  | 6,712
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 314,467 |  |  | 2,177 |  |  | 1,193 |  |  | 317,837
Construction |  |  | 16,117 |  |  | - |  |  | - |  |  | 16,117
Industrial Revenue Bond |  |  | 8,717 |  |  | - |  |  | - |  |  | 8,717
Other |  |  | 30 |  |  | - |  |  | - |  |  | 30
Total |  | $ | 641,931 |  | $ | 21,596 |  | $ | 1,574 |  | $ | 665,101
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |
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 obligations.
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 March 31, 2014 and December 31, 2013:
(In thousands) |  | Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance for Loan Losses
March 31, 2014 |  |  |  |  |  |  |  |  |
Commercial and industrial: |  |  |  |  |  |  |  |  |
Nonaccrual |  | $ | 7 |  | $ | 7 |  | $ | 3
Real estate |  |  |  |  |  |  |  |  |
Commercial - Mortgage: |  |  |  |  |  |  |  |  |
Nonaccrual |  |  | 374 |  |  | 374 |  |  | -
Church - Mortgage: |  |  |  |  |  |  |  |  |
Nonaccrual |  |  | 1,193 |  |  | 1,193 |  |  | 178
Total impaired loans |  | $ | 1,574 |  | $ | 1,574 |  | $ | 181
December 31, 2013 |  |  |  |  |  |  |  |  |
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
Summary of the Allowance for Loan Losses | A summary of the activity in the allowance for loan losses from December 31, 2013 to March 31, 2014 is as follows:
| December 31, |  | Charge- |  |  |  |  |  |  |  |  | March 31,
(In thousands) | 2013 |  | Offs |  | Recoveries |  | Provision |  | 2014
Commercial and industrial | $ | 3,036 |  | $ | - |  | $ | 19 |  | $ | (267 | ) |  | $ | 2,788
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  | 3,946 |  |  | - |  |  | 221 |  |  | 276 |  |  |  | 4,443
Construction |  | 151 |  |  | - |  |  | - |  |  | (4 | ) |  |  | 147
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  | 4,354 |  |  | 76 |  |  | 1 |  |  | (67 | ) |  |  | 4,212
Construction |  | 124 |  |  | - |  |  | - |  |  | 68 |  |  |  | 192
Industrial Revenue Bond |  | 68 |  |  | - |  |  | - |  |  | (6 | ) |  |  | 62
Other |  | - |  |  | - |  |  | - |  |  | - |  |  |  | -
Total | $ | 11,679 |  | $ | 76 |  | $ | 241 |  | $ | - |  |  | $ | 11,844

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