v3.19.1
Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2018
Fair Value Disclosures [Abstract]  
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis
The following table presents the Company’s assets and liabilities measured at fair value on a recurring basis as of dates indicated:
 
 
Fair Value Measurement Level
 
 
($ in thousands)
 
Quoted Prices in Active Markets for Identical Assets
(Level 1)
 
Significant Other Observable Inputs
(Level 2)
 
Significant Unobservable Inputs
(Level 3)
 
Total
December 31, 2018
 
 
 
 
 
 
 
 
Securities available-for-sale:
 
 
 
 
 
 
 
 
U.S. government agency and U.S. government sponsored enterprise securities:
 
 
 
 
 
 
 
 
Mortgage-backed securities
 
$

 
$
67,921

 
$

 
$
67,921

Collateralized mortgage obligations
 

 
55,649

 

 
55,649

SBA loan pool securities
 

 
22,632

 

 
22,632

Municipal bonds
 

 
789

 

 
789

Total securities available-for-sale
 

 
146,991

 

 
146,991

Total assets measured at fair value on a recurring basis
 
$

 
$
146,991

 
$

 
$
146,991

Total liabilities measured at fair value on a recurring basis
 
$

 
$

 
$

 
$

December 31, 2017
 
 
 
 
 
 
 
 
Securities available-for-sale:
 
 
 
 
 
 
 
 
U.S. government agency and U.S. government sponsored enterprise securities:
 
 
 
 
 
 
 
 
Mortgage-backed securities
 
$

 
$
51,904

 
$

 
$
51,904

Collateralized mortgage obligations
 

 
50,485

 

 
50,485

SBA loan pool securities
 

 
24,925

 

 
24,925

Municipal bonds
 

 
2,375

 

 
2,375

Total securities available-for-sale
 

 
129,689

 

 
129,689

Total assets measured at fair value on a recurring basis
 
$

 
$
129,689

 
$

 
$
129,689

Total liabilities measured at fair value on a recurring basis
 
$

 
$

 
$

 
$

 
 
 
 
 
 
 
 
 
Schedule of Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis
The following table presents the Company’s assets and liabilities measured at fair value on a non-recurring basis as of dates indicated:
 
 
Fair Value Measurement Level
 
 
($ in thousands)
 
Quoted Prices in Active Markets for Identical Assets
(Level 1)
 
Significant Other Observable Inputs
(Level 2)
 
Significant Unobservable Inputs
(Level 3)
 
Total
December 31, 2018
 
 
 
 
 
 
 
 
Impaired loans:
 
 
 
 
 
 
 
 
SBA property
 
$

 
$

 
$
51

 
$
51

Total impaired loans
 

 

 
51

 
51

Total assets measured at fair value on a non-recurring basis
 
$

 
$

 
$
51

 
$
51

Total liabilities measured at fair value on a non-recurring basis
 
$

 
$

 
$

 
$

December 31, 2017
 
 
 
 
 
 
 
 
Total assets measured at fair value on a non-recurring basis
 
$

 
$

 
$

 
$

Total liabilities measured at fair value on a non-recurring basis
 
$

 
$

 
$

 
$

 
 
 
 
 
 
 
 
 
For assets measured at fair value, the following table presents the total net losses, which include charge-offs, recoveries, specific reserves, impairment on servicing assets, gain (loss) on sale of OREO, and OREO valuation write-downs recorded for the periods indicated:
 
 
Year Ended December 31,
($ in thousands)
 
2018
 
2017
 
2016
Collateral dependent impaired loans:
 
 
 
 
 
 
Commercial property
 
$
(53
)
 
$
(49
)
 
$

SBA property
 
(238
)
 
(440
)
 
(176
)
Other real estate owned
 
3

 
(20
)
 

Net losses recognized
 
$
(288
)
 
$
(509
)
 
$
(176
)
 
 
 
 
 
 
 
Schedule of Carrying Value and Estimated Fair Values of Financial Assets and Liabilities
The following table presents the carrying value and estimated fair values of financial assets and liabilities as of the dates indicated:
 
 
Carrying Value
 
Fair Value
 
Fair Value Measurements
($ in thousands)
 
 
 
Level 1
 
Level 2
 
Level 3
December 31, 2018
 
 
 
 
 
 
 
 
 
 
Financial assets:
 
 
 
 
 
 
 
 
 
 
Interest-bearing deposits in other financial institutions
 
$
138,152

 
$
138,152

 
$
138,152

 
$

 
$

Securities available-for-sale
 
146,991

 
146,991

 

 
146,991

 

Securities held-to-maturity
 
21,760

 
21,152

 

 
21,152

 

Loans held-for-sale
 
5,781

 

 

 
6,175

 

Net loans held-for-investment
 
1,325,515

 
1,337,299

 

 

 
1,337,299

FHLB and other restricted stock
 
7,433

 
 N/A

 
 N/A

 
 N/A

 
 N/A

Accrued interest receivable
 
5,178

 
5,178

 
112

 
568

 
4,498

Financial liabilities:
 
 
 
 
 
 
 
 
 
 
Deposits
 
$
1,443,753

 
$
1,425,023

 
$

 
$

 
$
1,425,023

FHLB advances
 
30,000

 
29,641

 

 
29,641

 

Accrued interest payable
 
6,223

 
6,223

 

 
1

 
6,222

December 31, 2017
 
 
 
 
 
 
 
 
 
 
Financial assets:
 
 
 
 
 
 
 
 
 
 
Interest-bearing deposits in other financial institutions
 
$
56,996

 
$
56,996

 
$
56,996

 
$

 
$

Securities available-for-sale
 
129,689

 
129,689

 

 
129,689

 

Securities held-to-maturity
 
21,070

 
20,997

 

 
20,997

 

Loans held-for-sale
 
5,297

 
5,813

 

 
5,813

 

Net loans held-for-investment
 
1,177,775

 
1,177,539

 

 

 
1,177,539

FHLB and other restricted stock
 
6,589

 
 N/A

 
 N/A

 
 N/A

 
 N/A

Accrued interest receivable
 
4,251

 
4,251

 
25

 
533

 
3,693

Financial liabilities:
 
 
 
 
 
 
 
 
 
 
Deposits
 
$
1,251,290

 
$
1,250,259

 
$

 
$

 
$
1,250,259

FHLB advances
 
40,000

 
39,778

 

 
39,778

 

Accrued interest payable
 
2,251

 
2,251

 

 
60

 
2,191