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FAIR VALUE MEASUREMENT (Tables)

6 Months Ended

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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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.

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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).

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