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LOANS (Tables)

6 Months Ended

Jun. 30, 2018

Receivables [Abstract]

Schedule of accounts, notes, loans and financing receivable

Loans are summarized as follows as of June 30, 2018 and December 31, 2017:

		June 30,				December 31,
		2018				2017
Commercial and industrial		$	115,216			$	113,801
Construction and land			33,388				22,720
Commercial real estate			680,756				669,150
Residential			83,491				84,781
Consumer			635				1,096
Gross loans			913,486				891,548
Net deferred loan fees			(423	)			(469	)
Allowance for loan losses			(4,600	)			(4,215	)
Net loans		$	908,463			$	886,864

Schedule of impaired financing receivables

As of June 30, 2018, and December 31, 2017 the Company’s impaired originated and purchased credit impaired (“PCI”) loans have a related allowance for loss as follows:

						Unpaid								Average
		Recorded				Principal				Related				Recorded				Income
		Investment				Balance				Allowance				Investment				Recognized
June 30, 2018
With no related allowance recorded:
Commercial and industrial		$	691			$	691			$	-			$	691			$	-
Construction and land			-				-				-				-				-
Commercial real estate			877				877				-				890				6
Residential			129				129				-				132				-
Consumer			-				-				-				-				-
With an allowance recorded:
Commercial and industrial			11				11				11				11				-
Construction and land			-				-				-				-				-
Commercial real estate			-				-				-				-				-
Residential			-				-				-				-				-
Consumer			-				-				-				-				-

						Unpaid								Average
		Recorded				Principal				Related				Recorded				Income
		Investment				Balance				Allowance				Investment				Recognized
December 31, 2017
With no related allowance recorded:
Commercial and industrial		$	-			$	-			$	-			$	-			$	-
Construction and land			-				-				-				-				-
Commercial real estate			1,120				1,228				-				1,147				56
Residential			-				-				-				-				-
Consumer			-				-				-				-				-
With an allowance recorded:
Commercial and industrial			13				13				13				13				2
Construction and land			-				-				-				-				-
Commercial real estate			-				-				-				-				-
Residential			-				-				-				-				-
Consumer			-				-				-				-				-

Schedule of financing receivables, non accrual status

The following table presents nonaccrual loans for the periods ending June 30, 2018 and December 31, 2017:

		June 30,				December 31,
		2018				2017
Commercial and industrial		$	702			$	13
Construction and land			-				-
Commercial real estate			101				166
Residential			129				-
Consumer			-				-
Total nonaccrual loans		$	932			$	179

Schedule of debtor troubled debt restructuring, current period

The following table presents loans by class modified as troubled debt restructuring (“TDR”) including any subsequent defaults during the period ending June 30, 2018 and December 31, 2017:

June 30, 2018		Number of ‎Loans				Rate ‎Modification				Term ‎Modification				Interest Only ‎Modification				Rate & Term ‎Modification				Total
Troubled Debt Restructurings
Commercial and industrial			1			$	-			$	-			$	-			$	11			$	11
Construction and land			-				-				-				-				-				-
Commercial real estate			1				-				-				-				776				776
Residential			1				-				129				-				-				129
Consumer			-				-				-				-				-				-
			3			$	-			$	129			$	-			$	787			$	916

December 31, 2017		Number of ‎Loans				Rate ‎Modification				Term ‎Modification				Interest Only ‎Modification				Rate & Term ‎Modification				Total
Troubled Debt Restructurings
Commercial and industrial			1			$	-			$	-			$	-			$	13			$	13
Construction and land			-				-				-				-				-				-
Commercial real estate			3				-				238				-				794				1,032
Residential			-				-				-				-				-				-
Consumer			-				-				-				-				-				-
			4			$	-			$	238			$	-			$	807			$	1,045

Schedule of purchase credit impaired loans

The carrying amount and unpaid balance of PCI loans are as follows:

		June 30, 2018								December 31, 2017
		Unpaid								Unpaid
		Principal				Carrying				Principal				Carrying
		Balance				Value				Balance				Value
Commercial and industrial		$	130			$	2			$	149			$	3
Construction and land							-				-				-
Commercial real estate			13,161				11,206				15,536				13,017
Residential			1,789				1,391				1,732				1,295
Consumer			-				-				-				-
Total purchased credit impaired loans		$	15,080			$	12,599			$	17,417			$	14,315

Schedule of allowance for credit losses on financing receivables

The following table summarizes the Company’s allowance for loan losses for the six months ended June 30, 2018:

		Commercial				Construction				Commercial
Six Months Ending June 30, 2018		and Industrial				and Land				Real Estate				Residential				Consumer				Unallocated				Total
Allowance for loan losses
Beginning balance		$	841			$	199			$	2,695			$	150			$	3			$	327			$	4,215
Charge-offs			(251	)			-				-				-				-				-				(251	)
Recoveries			139				-				-				-				-				-				139
Provision (reclassification) for loan losses			173				93				266				25				(1	)			(59	)			497
Ending balance		$	902			$	292			$	2,961			$	175			$	2			$	268			$	4,600
Allowance for loan losses related to:
Loans individually evaluated for impairment		$	11			$	-			$	-			$	-			$	-			$	-			$	11
Loans collectively evaluated for impairment			891				292				2,961				175				2				268				4,589
PCI loans			-				-				-				-				-				-				-

The following tables summarize the Company’s allowance for loan losses for the three months ended June 30, 2018 and the six months ended June 30, 2017:

		Commercial				Construction				Commercial
Three Months Ending June 30, 2018		and Industrial				and Land				Real Estate				Residential				Consumer				Unallocated				Total
Allowance for loan losses
Beginning balance		$	1,005			$	251			$	2,782			$	160			$	-			$	402			$	4,600
Charge-offs			(251	)			-				-				-				-				-				(251	)
Recoveries			8				-				-				-				-				-				8
Provision (reclassification) for loan losses			140				41				179				15				2				(134	)			243
Ending balance		$	902			$	292			$	2,961			$	175			$	2			$	268			$	4,600
Allowance for loan losses related to:
Loans individually evaluated for impairment		$	11			$	-			$	-			$	-			$	-			$	-			$	11
Loans collectively evaluated for impairment			891				292				2,961				175				2				268				4,589
PCI loans			-				-				-				-				-				-				-

		Commercial				Construction				Commercial
		and Industrial				and Land				Real Estate				Residential				Consumer				Unallocated				Total
Balance of loans as of June 30, 2018:
Individually evaluated for impairment		$	702			$	-			$	877			$	129			$	-			$	-			$	1,708
Collectively evaluated for impairment			114,512				33,388				668,673				81,971				635				-				899,179
PCI loans			2				-				11,206				1,391				-				-				12,599
Balance of loans collectively evaluated for impairment			114,514				33,388				679,880				83,360				635				-				911,777
Total loans		$	115,216			$	33,388			$	680,756			$	83,491			$	635			$	-			$	913,486

		Commercial				Construction				Commercial
Six Months Ending June 30, 2017		and Industrial				and Land				Real Estate				Residential				Consumer				Unallocated				Total
Allowance for loan losses
Beginning balance		$	1,011			$	287			$	2,105			$	151			$	4			$	217			$	3,775
Charge-offs			-				-				(3	)			-				-				-				(3	)
Recoveries			16				-				-				-				-				-				16
Provision (reclassification) for loan losses			18				(2	)			451				1				(2	)			(179	)			287
Ending balance		$	1,045			$	285			$	2,553			$	152			$	2			$	38			$	4,075
Allowance for loan losses related to:
Loans individually evaluated for impairment		$	37			$	-			$	-			$	-			$	-			$	-			$	37
Loans collectively evaluated for impairment			1,008				285				2,553				152				2				38				4,038
PCI loans			-				-				-				-				-				-				-
Balance of loans as of June 30, 2017:
Individually evaluated for impairment		$	229			$	-			$	138			$	-			$	-			$	-			$	367
Collectively evaluated for impairment			104,531				22,477				626,856				89,007				1,362				-				844,233
PCI loans			74				-				12,819				1,480				-				-				14,373
Balance of loans collectively evaluated for impairment			104,605				22,477				639,675				90,487				1,362				-				858,606
Total loans		$	104,834			$	22,477			$	639,813			$	90,487			$	1,362			$	-			$	858,973

Schedule of financing receivable credit quality indicators

The following tables represent the internally assigned grade by class of loans as of June 30, 2018 and December 31, 2017: 

						Special												Total
June 30, 2018		Pass				Mention				Substandard				Doubtful				loans
Commercial and industrial		$	113,006			$	259			$	1,951			$	-			$	115,216
Construction and land			30,429				122				2,837				-				33,388
Commercial real estate			670,903				6,864				2,989				-				680,756
Residential			83,214				148				129				-				83,491
Consumer			635				-				-				-				635
Totals		$	898,187			$	7,393			$	7,906			$	-			$	913,486

						Special
December 31, 2017		Pass				Mention				Substandard				Doubtful				Total
Commercial and industrial		$	112,078			$	807			$	916			$	-			$	113,801
Construction and land			19,833				-				2,887				-				22,720
Commercial real estate			661,878				4,058				3,214				-				669,150
Residential			84,781				-				-				-				84,781
Consumer			1,096				-				-				-				1,096
Total		$	879,666			$	4,865			$	7,017			$	-			$	891,548

Schedule of past due financing receivables

The following tables provide an aging of the Company's loan receivable as of June 30, 2018 and December 31, 2017:

																														Recorded
										Greater																				Investment >
		30-59 Days				60-89 Days				Than				Total Past												Total Loans				90 Days and
		Past Due				Past Due				90 Days				Due				Current				PCI Loans				Receivable				Accruing
June 30, 2018
Commercial and industrial		$	250			$	185			$	329			$	764			$	114,450			$	2			$	115,216			$	-
Construction and land			-				-				122				122				33,266				-				33,388				-
Commercial real estate			2,154				268				-				2,422				667,128				11,206				680,756				-
Residential			129				-				-				129				81,971				1,391				83,491				-
Consumer			-				-				-				-				635				-				635				-
Total		$	2,533			$	453			$	451			$	3,437			$	897,450			$	12,599			$	913,486			$	-
December 31, 2017
Commercial and industrial		$	96			$	-			$	-			$	96			$	113,702			$	3			$	113,801			$	-
Construction and land			-				-				-				-				22,720				-				22,720				-
Commercial real estate			1,446				-				-				1,446				654,687				13,017				669,150				-
Residential			349				-				-				349				83,137				1,295				84,781				-
Consumer			3				-				-				3				1,093				-				1,096				-
Total		$	1,894			$	-			$	-			$	1,894			$	875,339			$	14,315			$	891,548			$	-

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- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

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Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

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Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

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Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

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Tabular disclosure of troubled debt restructurings in the current period: (1) for each restructuring, the principal changes in terms, the major features of settlement, or both; (2) the aggregate gain (loss) on restructuring of payables; (3) the income tax effect on the gain or loss recognized on the restructuring of payables; (4) the gain (loss) recognized on the restructuring of payables, after the impact of income tax expense or benefit; and (5) the aggregate gain (loss) on transfer of assets recognized during the period, after the impact of income tax expense or benefit.

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Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

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