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FAIR VALUE MEASUREMENT (Tables) | 6 Months Ended
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Jun. 30, 2018
Fair Value Disclosures [Abstract] |
Schedule of fair value, assets measured on recurring basis | The following financial instruments are measured at fair value on a recurring basis:
June 30, 2018 |  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Municipal securities |  | $ | 16,081 |  |  | $ | - |  |  | $ | 16,081 |  |  | $ | - |
Mortgage-backed securities |  |  | 22,152 |  |  |  | - |  |  |  | 22,152 |  |  |  | - |
Corporate Bonds |  |  | 5,476 |  |  |  | - |  |  |  | 5,476 |  |  |  | - |
Collateralized mortgage obligations |  |  | 1,007 |  |  |  | - |  |  |  | 1,007 |  |  |  | - |
U.S. Government Agencies |  |  | 4,723 |  |  |  | - |  |  |  | 4,723 |  |  |  | - |
SBA securities |  |  | 4,993 |  |  |  | - |  |  |  | 4,993 |  |  |  | - |
Total assets measured at fair value |  | $ | 54,433 |  |  | $ | - |  |  | $ | 54,433 |  |  | $ | - |
December 31, 2017 |  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Municipal securities |  | $ | 16,047 |  |  | $ | - |  |  | $ | 16,047 |  |  | $ | - |
Mortgage-backed securities |  |  | 9,740 |  |  |  | - |  |  |  | 9,740 |  |  |  | - |
Collateralized mortgage obligations |  |  | 1,750 |  |  |  | - |  |  |  | 1,750 |  |  |  | - |
Corporate Bonds |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
U.S. Government Agencies |  |  | 6,971 |  |  |  | - |  |  |  | 6,971 |  |  |  | - |
SBA securities |  |  | 5,997 |  |  |  | - |  |  |  | 5,997 |  |  |  | - |
Total assets measured at fair value |  | $ | 40,505 |  |  | $ | - |  |  | $ | 40,505 |  |  | $ | - |
Fair Value Measurements, Recurring and Nonrecurring | The following table represents the premises owned at fair value on a recurring basis:
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
June 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Premises owned |  | $ | 7,286 |  |  | $ | - |  |  | $ | - |  |  | $ | 7,286 |
Write-down on premises owned |  |  | (600 | ) |  |  | - |  |  |  | - |  |  |  | (600 | )
Total assets measured at fair value |  | $ | 6,686 |  |  | $ | - |  |  | $ | - |  |  | $ | 6,686 |
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Premises owned |  | $ | 7,276 |  |  | $ | - |  |  | $ | - |  |  | $ | 7,286 |
Write-down on premises owned |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total assets measured at fair value |  | $ | 7,276 |  |  | $ | - |  |  | $ | - |  |  | $ | 7,286 |
Schedule of fair value measurements, nonrecurring | The following tables present the recorded amounts of impaired loans measured at fair value on a non-recurring basis:
June 30, 2018 |  | Fair Value |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Commercial and industrial |  | $ | 691 |  |  | $ | - |  |  | $ | - |  |  | $ | 691 |
Construction and land |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 877 |  |  |  | - |  |  |  | - |  |  |  | 877 |
Residential |  |  | 129 |  |  |  | - |  |  |  | - |  |  |  | 129 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total impaired assets measured at fair value |  | $ | 1,697 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,697 |
December 31, 2017 |  | Fair Value |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Commercial and industrial |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Construction and land |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,120 |  |  |  | - |  |  |  | - |  |  |  | 1,120 |
Residential |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total impaired assets measured at fair value |  | $ | 1,120 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,120 |
Schedule of estimated fair value of financial instruments | The following table provides summary information on the estimated fair value of financial instruments as of June 30, 2018:
|  | Carrying |  |  | Fair |  |  | Fair value measurements |
|  | amount |  |  | value |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 318,267 |  |  | $ | 318,267 |  |  | $ | 318,267 |  |  | $ | - |  |  | $ | - |
Interest bearing deposits with financial institutions |  |  | 1,245 |  |  |  | 1,245 |  |  |  | 1,245 |  |  |  | - |  |  |  | - |
Securities available for sale |  |  | 54,433 |  |  |  | 54,433 |  |  |  | - |  |  |  | 54,433 |  |  |  | - |
Loans, net |  |  | 908,463 |  |  |  | 905,206 |  |  |  | - |  |  |  | - |  |  |  | 905,206 |
Loans held for sale |  |  | 334 |  |  |  | 334 |  |  |  | - |  |  |  | 334 |  |  |  | - |
Other equity securities |  |  | 8,454 |  |  |  | 8,454 |  |  |  | - |  |  |  | 8,454 |  |  |  | - |
Accrued interest receivable |  |  | 3,043 |  |  |  | 3,043 |  |  |  | - |  |  |  | 3,043 |  |  |  | - |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  |  | 1,138,168 |  |  |  | 1,138,252 |  |  |  | 916,881 |  |  |  | 221,371 |  |  |  |  |
Subordinated Debentures |  |  | 5,417 |  |  |  | 5,428 |  |  |  | - |  |  |  | - |  |  |  | 5,428 |
Accrued interest payable |  |  | 170 |  |  |  | 170 |  |  |  | - |  |  |  | 170 |  |  |  | - |
Off-balance-sheet liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Undisbursed loan commitments, lines of credit, standby letters of credit |  |  | 310 |  |  |  | 310 |  |  |  | - |  |  |  | - |  |  |  | 310 |
The carrying amount of loans includes $932,000 of nonaccrual loans (loans that are not accruing interest) as of June 30, 2018. The fair value of nonaccrual loans is based on the collateral values that secure the loans or the cash flows expected to be received. The following table provides summary information on the estimated fair value of financial instruments as of December 31, 2017:
|  | Carrying |  |  | Fair |  |  | Fair value measurements |
|  | amount |  |  | value |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 249,853 |  |  | $ | 249,853 |  |  | $ | 249,853 |  |  | $ | - |  |  | $ | - |
Interest bearing deposits with financial institutions |  |  | 1,743 |  |  |  | 1,743 |  |  |  | 1,743 |  |  |  | - |  |  |  | - |
Securities available for sale |  |  | 40,505 |  |  |  | 40,505 |  |  |  | - |  |  |  | 40,505 |  |  |  | - |
Other equity securities |  |  | 7,759 |  |  |  | 7,759 |  |  |  | - |  |  |  | 7,759 |  |  |  | - |
Loans, net |  |  | 886,864 |  |  |  | 883,361 |  |  |  | - |  |  |  | - |  |  |  | 883,361 |
Loans held for sale |  |  | 3,245 |  |  |  | 3,245 |  |  |  | - |  |  |  | 3,245 |  |  |  | - |
Accrued interest receivable |  |  | 3,002 |  |  |  | 3,002 |  |  |  | - |  |  |  | 3,002 |  |  |  | - |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  |  | 1,104,305 |  |  |  | 1,104,665 |  |  |  | 875,506 |  |  |  | 229,159 |  |  |  | - |
Subordinated Debentures |  |  | 5,387 |  |  |  | 5,387 |  |  |  | - |  |  |  | - |  |  |  | 5,387 |
Other borrowings |  |  | 6,000 |  |  |  | 6,000 |  |  |  | - |  |  |  | - |  |  |  | 6,000 |
Accrued interest payable |  |  | 141 |  |  |  | 141 |  |  |  | - |  |  |  | 141 |  |  |  | - |
Off-balance-sheet liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Undisbursed loan commitments, lines of credit, standby letters of credit |  |  | 310 |  |  |  | 310 |  |  |  | - |  |  |  | - |  |  |  | 310 |

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- Definition Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances. + 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=99377789&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 3 -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19279-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2C -URI http://asc.fasb.org/extlink&oid=99377789&loc=SL7498348-110258 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258 Reference 5: 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=99377789&loc=d3e19207-110258 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bb) -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258 + Details
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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=99377789&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=99377789&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=99377789&loc=d3e19207-110258 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258 + 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=99377789&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 1 -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258 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=99377789&loc=d3e19207-110258 + Details
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