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Loans (Tables) | 12 Months Ended
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Dec. 31, 2017
Receivables [Abstract] |
Summary of Loan Categories | A summary of loan categories is as follows:
|  | December 31,
(In thousands) |  | 2017 |  | 2016
Commercial and industrial |  | $ | 236,394 |  | $ | 214,767
Real estate |  |  |  |  |  |
Commercial: |  |  |  |  |  |
Mortgage |  |  | 94,675 |  |  | 104,779
Construction |  |  | 9,359 |  |  | 6,325
Church, church-related: |  |  |  |  |  |
Mortgage |  |  | 316,073 |  |  | 321,168
Construction |  |  | 25,948 |  |  | 11,152
Industrial Revenue Bonds |  |  | 3,374 |  |  | 6,639
Other |  |  | 408 |  |  | 36
Total loans |  | $ | 686,231 |  | $ | 664,866
Schedule of the Aging Loans by Loan Categories | The following table presents the aging of loans by loan categories at December 31, 2017:
| Performing |  | Nonperforming |  |  |
|  |  |  |  |  |  |  |  |  | 90 Days |  |  |  |  |  |
|  |  |  | 30-59 |  | 60-89 |  | and |  | Non- |  | Total
(In thousands) | Current |  | Days |  | Days |  | Over |  | accrual |  | Loans
Commercial and industrial | $ | 236,394 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 236,394
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  | 94,675 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 94,675
Construction |  | 9,359 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 9,359
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  | 316,073 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 316,073
Construction |  | 25,948 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 25,948
Industrial Revenue Bonds |  | 3,374 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3,374
Other |  | 408 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 408
Total | $ | 686,231 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 686,231
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
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, 2017:
|  | 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 |  | $ | 234,271 |  | $ | 2,123 |  | $ | — |  | $ | 236,394
Real estate |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 93,788 |  |  | 887 |  |  | — |  |  | 94,675
Construction |  |  | 9,359 |  |  | — |  |  | — |  |  | 9,359
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 316,042 |  |  | 31 |  |  | — |  |  | 316,073
Construction |  |  | 25,948 |  |  | — |  |  | — |  |  | 25,948
Industrial Revenue Bonds |  |  | 3,374 |  |  | — |  |  | — |  |  | 3,374
Other |  |  | 408 |  |  | — |  |  | — |  |  | 408
Total |  | $ | 683,190 |  | $ | 3,041 |  | $ | — |  | $ | 686,231
(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, 2016:
|  | Loans |  | Performing |  | Nonperforming |  |  |
|  | Subject to |  | Loans Subject to |  | Loans Subject to |  |  |
|  | Normal |  | Special |  | Special |  |  |
(In thousands) |  | Monitoring(1) |  | Monitoring(2) |  | Monitoring(2) |  | 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.
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 |  | $ | —
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) |  |  | 2016 |  |  | Offs |  |  | Recoveries |  |  | Provision |  | 2017
Commercial and industrial |  |  | $ | 3,261 |  |  | $ | — |  |  | $ | 30 |  |  | $ | 361 |  |  | $ | 3,652
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  |  | 1,662 |  |  |  | — |  |  |  | — |  |  |  | (268 | ) |  |  | 1,394
Construction |  |  |  | 47 |  |  |  | — |  |  |  | — |  |  |  | 23 |  |  |  | 70
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  |  | 4,027 |  |  |  | — |  |  |  | — |  |  |  | (65 | ) |  |  | 3,962
Construction |  |  |  | 85 |  |  |  | — |  |  |  | — |  |  |  | 111 |  |  |  | 196
Industrial Revenue Bond |  |  |  | 101 |  |  |  | — |  |  |  | — |  |  |  | (49 | ) |  |  | 52
Other |  |  |  | 992 |  |  |  | — |  |  |  | — |  |  |  | (113 | ) |  |  | 879
Total |  |  | $ | 10,175 |  |  | $ | — |  |  | $ | 30 |  |  | $ | — |  |  | $ | 10,205

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