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FAIR VALUE MEASUREMENTS (Tables) | 6 Months Ended
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Jun. 30, 2019
Fair Value Disclosures [Abstract] |
Schedule of assets measured at fair value on a recurring basis | Assets Measured at Fair Value on a Recurring Basis
(Dollars in thousands) |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |  |  | Balance at Date Indicated |
Equity Securities Held at Fair Value - June 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity securities |  | $ | 2,136 |  |  | $ | — |  |  | $ | 977 |  |  | $ | 3,113 |
Investment Securities, Available for Sale – June 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Treasury notes and bonds |  | $ | — |  |  | $ | 2,002 |  |  | $ | — |  |  | $ | 2,002 |
U.S. Government and federal agency |  |  | — |  |  |  | 30,070 |  |  |  | — |  |  |  | 30,070 |
State and municipal |  |  | — |  |  |  | 94,101 |  |  |  | 7,772 |  |  |  | 101,873 |
Mortgage-backed |  |  | — |  |  |  | 25,072 |  |  |  | — |  |  |  | 25,072 |
Corporate |  |  | — |  |  |  | 2,667 |  |  |  | — |  |  |  | 2,667 |
Foreign debt |  |  | — |  |  |  | 500 |  |  |  | — |  |  |  | 500 |
Trust preferred securities |  |  | — |  |  |  | — |  |  |  | 500 |  |  |  | 500 |
Total |  | $ | — |  |  | $ | 154,412 |  |  | $ | 8,272 |  |  | $ | 162,684 |
Equity Securities Held at Fair Value - December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity securities |  | $ | 1,961 |  |  | $ | — |  |  | $ | 886 |  |  | $ | 2,847 |
Investment Securities, Available for Sale - December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Treasury notes and bonds |  | $ | — |  |  | $ | 1,947 |  |  | $ | — |  |  | $ | 1,947 |
U.S. Government and federal agency |  |  | — |  |  |  | 33,529 |  |  |  | — |  |  |  | 33,529 |
State and municipal |  |  | — |  |  |  | 95,930 |  |  |  | 7,998 |  |  |  | 103,928 |
Mortgage-backed |  |  | — |  |  |  | 21,575 |  |  |  | — |  |  |  | 21,575 |
Corporate |  |  | — |  |  |  | 5,102 |  |  |  | — |  |  |  | 5,102 |
Trust preferred securities |  |  | — |  |  |  | — |  |  |  | 500 |  |  |  | 500 |
Asset backed securities |  |  | — |  |  |  | 21 |  |  |  | — |  |  |  | 21 |
Total |  | $ | — |  |  | $ | 158,104 |  |  | $ | 8,498 |  |  | $ | 166,602 |
Schedule of changes in Level 3 assets measured at fair value on a recurring basis | Changes in Level 3 Assets Measured at Fair Value on a Recurring Basis
|  | Six months ended |
(Dollars in thousands) |  | June 30, |
|  | 2019 |  |  | 2018 |
Equity Securities Held at Fair Value |  |  |  |  |  |  |  |
Balance, January 1 |  | $ | 886 |  |  | $ | — |
Reclassification due to implementation of ASU 2016-01 |  |  | — |  |  |  | 1,000 |
Total realized and unrealized gains included in noninterest income |  |  | 91 |  |  |  | — |
Net purchases, sales, calls, and maturities |  |  | — |  |  |  | — |
Net transfers into Level 3 |  |  | — |  |  |  | — |
Balance, June 30 |  | $ | 977 |  |  | $ | 1,000 |
Investment Securities, Available for Sale |  |  |  |  |  |  |  |
Balance, January 1 |  | $ | 8,498 |  |  | $ | 13,398 |
Reclassification due to implementation of ASU 2016-01 |  |  | — |  |  |  | (1,000 | )
Total unrealized gains (losses) included in other comprehensive income |  |  | 259 |  |  |  | (246 | )
Net purchases, sales, calls, and maturities |  |  | (485 | ) |  |  | (313 | )
Net transfers into Level 3 |  |  | — |  |  |  | — |
Balance, June 30 |  | $ | 8,272 |  |  | $ | 11,839 |
Schedule of assets measured at fair value on a nonrecurring basis | Assets Measured at Fair Value on a Non-recurring Basis
|  |  |  |  | Quoted Prices |  |  | Significant |  |  |  |
|  |  |  |  | in Active |  |  | Other |  |  | Significant |
|  |  |  |  | Markets for |  |  | Observable |  |  | Unobservable |
(Dollars in thousands) |  | Balance at |  |  | Identical Assets |  |  | Inputs |  |  | Inputs |
|  | Dates Indicated |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
Impaired Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
June 30, 2019 |  | $ | 6,355 |  |  | $ | — |  |  | $ | — |  |  | $ | 6,355 |
December 31, 2018 |  | $ | 4,024 |  |  | $ | — |  |  | $ | — |  |  | $ | 4,024 |
Other Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
June 30, 2019 |  | $ | 359 |  |  | $ | — |  |  | $ | — |  |  | $ | 359 |
December 31, 2018 |  | $ | 102 |  |  | $ | — |  |  | $ | — |  |  | $ | 102 |

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- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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