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Loans by Type (Tables)

9 Months Ended

Sep. 30, 2017

Receivables [Abstract]

Summary of Loan Categories

A summary of loan categories is as follows:

(In thousands)		September 30, 2017			December 31, 2016
Commercial and industrial		$	213,942		$	214,767
Real estate
Commercial:
Mortgage			94,485			104,779
Construction			14,919			6,325
Church, church-related:
Mortgage			322,614			321,168
Construction			7,907			11,152
Industrial Revenue Bonds			4,191			6,639
Other			32			36
Total loans		$	658,090		$	664,866

Schedule of the Aging Loans by Loan Categories

The following table presents the aging of loans by loan categories at September 30, 2017 and December 31, 2016:

		Performing									Nonperforming
											90 Days
					30-59			60-89			and			Non-			Total
(In thousands)		Current			Days			Days			Over			accrual			Loans
September 30, 2017
Commercial and industrial		$	213,942		$	—		$	—		$	—		$	—		$	213,942
Real estate
Commercial:
Mortgage			94,270			—			—			—			215			94,485
Construction			14,919			—			—			—			—			14,919
Church, church-related:
Mortgage			322,614			—			—			—			—			322,614
Construction			7,907			—			—			—			—			7,907
Industrial Revenue Bonds			4,191			—			—			—			—			4,191
Other			32			—			—			—			—			32
Total		$	657,875		$	—		$	—		$	—		$	215		$	658,090
December 31, 2016
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

Schedule of Credit Exposure of the Loan Portfolio

The following table presents the credit exposure of the loan portfolio as of September 30, 2017 and December 31, 2016:

		Loans			Performing			Nonperforming
		Subject to			Loans Subject to			Loans Subject
		Normal			Special			to Special
(In thousands)		Monitoring1			Monitoring2			Monitoring2			Total Loans
September 30, 2017
Commercial and industrial		$	211,820		$	2,122		$	—		$	213,942
Real estate
Commercial:
Mortgage			93,560			710			215			94,485
Construction			14,919			—			—			14,919
Church, church-related:
Mortgage			322,561			53			—			322,614
Construction			7,907			—			—			7,907
Industrial Revenue Bonds			4,191			—			—			4,191
Other			32			—			—			32
Total		$	654,990		$	2,885		$	215		$	658,090
December 31, 2016
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
1Loans subject to normal monitoring involve borrowers of acceptable-to-strong credit quality and risk, who have the apparent ability to satisfy their loan obligations.
2Loans 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, 2017 and December 31, 2016:

					Unpaid			Related
		Recorded			Principal			Allowance for
(In thousands)		Investment			Balance			Loan Losses
September 30, 2017
Commercial and industrial:
Nonaccrual		$	—		$	—		$	—
Real estate
Commercial – Mortgage:
Nonaccrual			215			215			—
Church – Mortgage:
Nonaccrual			—			—			—
Total impaired loans		$	215		$	215		$	—
December 31, 2016
Commercial and industrial:
Nonaccrual		$	—		$	—		$	—
Real estate
Commercial – Mortgage:
Nonaccrual			245			245			—
Church – Mortgage:
Nonaccrual			—			—			—
Total impaired loans		$	245		$	245		$	—

Summary of the Allowance for Loan Losses

A summary of the activity in the allowance for loan losses from December 31, 2016 to September 30, 2017 is as follows:

		December 31,			Charge-										September 30,
(In thousands)		2016			Offs			Recoveries			Provision				2017
Commercial and industrial		$	3,261		$	—		$	27		$	(61	)		$	3,227
Real estate
Commercial:
Mortgage			1,662			—			—			(160	)			1,502
Construction			47			—			—			54				101
Church, church-related:
Mortgage			4,027			—			—			20				4,047
Construction			85			—			—			(26	)			59
Industrial Revenue Bonds			101			—			—			(37	)			64
Other			992			—			—			210				1,202
Total		$	10,175		$	—		$	27		$	—			$	10,202

A summary of the activity in the allowance for loan losses from December 31, 2015 to September 30, 2016 is as follows:

		December 31,			Charge-										September 30,
(In thousands)		2015			Offs			Recoveries			Provision				2016
Commercial and industrial		$	3,083		$	—		$	38		$	217			$	3,338
Real estate
Commercial:
Mortgage			2,803			—			—			(1,179	)			1,624
Construction			9			—			—			93				102
Church, church-related:
Mortgage			4,082			—			—			48				4,130
Construction			217			—			—			(102	)			115
Industrial Revenue Bonds			320			—			—			(47	)			273
Other			1,121			—			—			(30	)			1,091
Total		$	11,635		$	—		$	38		$	(1,000	)		$	10,673

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+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5212-111524

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Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.

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