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Loans (Tables) | 12 Months Ended
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Dec. 31, 2016
Receivables [Abstract] |
Summary of Loan Categories | A summary of loan categories is as follows:
|  | December 31,
(In thousands) |  | 2016 |  | 2015
Commercial and industrial |  | $ | 214,767 |  | $ | 193,430
Real estate |  |  |  |  |  |
Commercial: |  |  |  |  |  |
Mortgage |  |  | 104,779 |  |  | 108,836
Construction |  |  | 6,325 |  |  | 1,182
Church, church-related: |  |  |  |  |  |
Mortgage |  |  | 321,168 |  |  | 306,728
Construction |  |  | 11,152 |  |  | 28,957
Industrial Revenue Bonds |  |  | 6,639 |  |  | 19,831
Other |  |  | 36 |  |  | 91
Total loans |  | $ | 664,866 |  | $ | 659,055
Schedule of the Aging Loans by Loan Categories | The following table presents the aging of loans by loan categories at December 31, 2016:
|  | Performing |  | Nonperforming |  |  |
|  |  |  |  |  |  |  |  |  |  | 90 Days |  |  |  |  |  |
|  |  |  |  | 30-59 |  | 60-89 |  | and |  | Non- |  | Total
(In thousands) |  | Current |  | Days |  | Days |  | Over |  | accrual |  | Loans
Commercial and industrial |  | $ | 214,767 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 214,767
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 104,534 |  |  | — |  |  | — |  |  | — |  |  | 245 |  |  | 104,779
Construction |  |  | 6,325 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 6,325
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 321,168 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 321,168
Construction |  |  | 11,152 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 11,152
Industrial Revenue Bonds |  |  | 6,639 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 6,639
Other |  |  | 24 |  |  | 12 |  |  | — |  |  | — |  |  | — |  |  | 36
Total |  | $ | 664,609 |  | $ | 12 |  | $ | — |  | $ | — |  | $ | 245 |  | $ | 664,866
The following table presents the aging of loans by loan categories at December 31, 2015:
|  | Performing |  | Nonperforming |  |  |
|  |  |  |  |  |  |  |  |  |  | 90 Days |  |  |  |  |  |
|  |  |  |  | 30-59 |  | 60-89 |  | and |  | Non- |  | Total
(In thousands) |  | Current |  | Days |  | Days |  | Over |  | accrual |  | Loans
Commercial and industrial |  | $ | 193,430 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 193,430
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 105,804 |  |  | — |  |  | — |  |  | — |  |  | 3,032 |  |  | 108,836
Construction |  |  | 1,182 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,182
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 306,625 |  |  | — |  |  | — |  |  | — |  |  | 103 |  |  | 306,728
Construction |  |  | 28,957 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 28,957
Industrial Revenue Bonds |  |  | 19,831 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 19,831
Other |  |  | 91 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 91
Total |  | $ | 655,920 |  | $ | — |  | $ | — |  | $ | — |  | $ | 3,135 |  | $ | 659,055
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, 2016:
|  | Loans |  | Performing |  | Nonperforming |  |  |
|  | Subject to |  | Loans Subject to |  | Loans Subject |  |  |
|  | Normal |  | Special |  | to Special |  |  |
(In thousands) |  | Monitoring 1 |  | Monitoring2 |  | Monitoring2 |  | Total Loans
Commercial and industrial |  | $ | 213,024 |  | $ | 1,743 |  | $ | — |  | $ | 214,767
Real estate |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 103,778 |  |  | 756 |  |  | 245 |  |  | 104,779
Construction |  |  | 6,325 |  |  | — |  |  | — |  |  | 6,325
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 318,030 |  |  | 3,138 |  |  | — |  |  | 321,168
Construction |  |  | 11,152 |  |  | — |  |  | — |  |  | 11,152
Industrial Revenue Bonds |  |  | 6,639 |  |  | — |  |  | — |  |  | 6,639
Other |  |  | 36 |  |  | — |  |  | — |  |  | 36
Total |  | $ | 658,984 |  | $ | 5,637 |  | $ | 245 |  | $ | 664,866
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, 2015:
|  | Loans |  | Performing |  | Nonperforming |  |  |
|  | Subject to |  | Loans Subject to |  | Loans Subject to |  |  |
|  | Normal |  | Special |  | Special |  | Total
(In thousands) |  | Monitoring 1 |  | Monitoring2 |  | Monitoring2 |  | Loans
Commercial and industrial |  | $ | 190,303 |  | $ | 3,127 |  | $ | — |  | $ | 193,430
Real estate |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 104,642 |  |  | 1,162 |  |  | 3,032 |  |  | 108,836
Construction |  |  | 1,182 |  |  | — |  |  | — |  |  | 1,182
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 299,135 |  |  | 7,490 |  |  | 103 |  |  | 306,728
Construction |  |  | 28,957 |  |  | — |  |  | — |  |  | 28,957
Industrial Revenue Bonds |  |  | 19,831 |  |  | — |  |  | — |  |  | 19,831
Other |  |  | 91 |  |  | — |  |  | — |  |  | 91
Total |  | $ | 644,141 |  | $ | 11,779 |  | $ | 3,135 |  | $ | 659,055
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, 2016:
|  |  |  |  |  |  |  | Related
|  |  |  |  | Unpaid |  | Allowance
|  | Recorded |  | Principal |  | for Loan
(In thousands) |  | Investment |  | Balance |  | Losses
Commercial and industrial: |  |  |  |  |  |  |  |  |
Nonaccrual |  | $ | — |  | $ | — |  | $ | —
Real estate |  |  |  |  |  |  |  |  |
Commercial – Mortgage: |  |  |  |  |  |  |  |  |
Nonaccrual |  |  | 245 |  |  | 245 |  |  | —
Church – Mortgage: |  |  |  |  |  |  |  |  |
Nonaccrual |  |  | — |  |  | — |  |  | —
Total impaired loans |  | $ | 245 |  | $ | 245 |  | $ | —
The following table presents the recorded investment and unpaid principal balance for impaired loans at December 31, 2015:
|  |  |  |  |  |  |  | Related
|  |  |  |  | Unpaid |  | Allowance
|  | Recorded |  | Principal |  | for Loan
(In thousands) |  | Investment |  | Balance |  | Losses
Commercial and industrial: |  |  |  |  |  |  |  |  |
Nonaccrual |  | $ | — |  | $ | — |  | $ | —
Real estate |  |  |  |  |  |  |  |  |
Commercial – Mortgage: |  |  |  |  |  |  |  |  |
Nonaccrual |  |  | 3,032 |  |  | 3,032 |  |  | 1,039
Church – Mortgage: |  |  |  |  |  |  |  |  |
Nonaccrual |  |  | 103 |  |  | 103 |  |  | 103
Total impaired loans |  | $ | 3,135 |  | $ | 3,135 |  | $ | 1,142
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) |  | 2015 |  | Offs |  | Recoveries |  | Provision |  | 2016
Commercial and industrial |  | $ | 3,083 |  | $ | — |  | $ | 39 |  | $ | 139 |  |  | $ | 3,261
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 2,803 |  |  | — |  |  | — |  |  | (1,141 | ) |  |  | 1,662
Construction |  |  | 9 |  |  | — |  |  | — |  |  | 38 |  |  |  | 47
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 4,082 |  |  | — |  |  | 1 |  |  | (56 | ) |  |  | 4,027
Construction |  |  | 217 |  |  | — |  |  | — |  |  | (132 | ) |  |  | 85
Industrial Revenue Bond |  |  | 320 |  |  | — |  |  | — |  |  | (219 | ) |  |  | 101
Other |  |  | 1,121 |  |  | — |  |  | — |  |  | (129 | ) |  |  | 992
Total |  | $ | 11,635 |  | $ | — |  | $ | 40 |  | $ | (1,500 | ) |  | $ | 10,175

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