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Loans by Type (Tables)

9 Months Ended

Sep. 30, 2014

Loans by Type [Abstract]

Summary of Loan Categories

A summary of loan categories is as follows:

			September 30,				December 31,
(In thousands)			2014				2013
Commercial and industrial			$	200,951			$	171,304
Real estate
Commercial:
Mortgage				130,816				128,358
Construction				--				6,632
Church, church-related:
Mortgage				306,925				326,832
Construction				14,275				9,817
Industrial Revenue Bond				24,417				9,167
Other				197				67
Total loans			$	677,581			$	652,177

Schedule of the Aging Loans by Loan Categories

The following table presents the aging of loans by loan categories at September 30, 2014 and December 31, 2013:

			Performing												Nonperforming
															90 Days
								30-59				60-89				and				Non-				Total
(In thousands)			Current				Days				Days				Over				accrual				Loans
September 30, 2014
Commercial and industrial			$	200,951			$	—			$	—			$	—			$	—			$	200,951
Real estate
Commercial:
Mortgage				130,453				—				—				—				363				130,816
Construction				--				—				—				—				—				--
Church, church-related:
Mortgage				305,811				—				—				—				1,114				306,925
Construction				14,275				—				—				—				—				14,275
Industrial Revenue Bond				24,417				—				—				—				—				24,417
Other				197				—				—				—				—				197
Total			$	676,104			$	—			$	—			$	—			$	1,477			$	677,581
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 September 30, 2014 and December 31, 2013:

			Loans Subject to  Normal				Performing Loans Subject to Special				Nonperforming Loans Subject  to Special
(In thousands)			Monitoring1				Monitoring2				Monitoring2				Total Loans
September 30, 2014
Commercial and industrial			$	195,283			$	5,668			$	—			$	200,951
Real estate
Commercial:
Mortgage				114,123				16,220				363				130,816
Construction				--				—				—				--
Church, church-related:
Mortgage				305,312				499				1,114				306,925
Construction				14,275				—				—				14,275
Industrial Revenue Bond				24,417				—				—				24,417
Other				197				—				—				197
Total			$	653,607			$	22,497			$	1,477			$	677,581
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 September 30, 2014 and December 31, 2013:

							Unpaid				Related
			Recorded				Principal				Allowance for
(In thousands)			Investment				Balance				Loan Losses
September 30, 2014
Commercial and industrial:
Nonaccrual			$	—			$	—			$	—
Real estate
Commercial – Mortgage:
Nonaccrual				363				363				—
Church – Mortgage:
Nonaccrual				1,114				1,114				232
Total impaired loans			$	1,477			$	1,477			$	232
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 September 30, 2014 is as follows:

			December 31,				Charge-													September 30,
(In thousands)			2013				Offs				Recoveries				Provision					2014
Commercial and industrial			$	3,036			$	3			$	34			$	230				$	3,297
Real estate
Commercial:
Mortgage				3,946				—				222				235					4,403
Construction				151				—				—				(151	)				--
Church, church-related:
Mortgage				4,354				76				3				(494	)				3,787
Construction				124				—				—				45					169
Industrial Revenue Bond				68				—				—				133					201
Other				—				—				—				2					2
Total			$	11,679			$	79			$	259			$	--				$	11,859

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