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Fair Value Disclosure Measurements (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2016 | Dec. 31, 2015
Fair Value, Assets Measured on Recurring Basis |
|  |  |  |  | September 30, 2016 |  |  |  |
(Dollar amounts in thousands) |  | Level I |  |  | Level II |  |  | Level III |  |  | Total |
Assets measured on a recurring basis: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government agency securities |  | $ | — |  |  | $ | 10,863 |  |  | $ | — |  |  | $ | 10,863 |
Obligations of states and political subdivisions |  |  | — |  |  |  | 87,525 |  |  |  | — |  |  |  | 87,525 |
Mortgage-backed securities in government-sponsored entities |  |  | — |  |  |  | 21,380 |  |  |  | — |  |  |  | 21,380 |
Private-label mortgage-backed securities |  |  | — |  |  |  | 2,068 |  |  |  | — |  |  |  | 2,068 |
Total debt securities |  |  | — |  |  |  | 121,836 |  |  |  | — |  |  |  | 121,836 |
Equity securities in financial institutions |  |  | 5 |  |  |  | 1,213 |  |  |  | — |  |  |  | 1,218 |
Total |  | $ | 5 |  |  | $ | 123,049 |  |  | $ | — |  |  | $ | 123,054 |
|  |  |  |  | December 31, 2015 |  |  |  |
(Dollar amounts in thousands) |  | Level I |  |  | Level II |  |  | Level III |  |  | Total |
Assets measured on a recurring basis: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government agency securities |  | $ | — |  |  | $ | 21,629 |  |  | $ | — |  |  | $ | 21,629 |
Obligations of states and political subdivisions |  |  | — |  |  |  | 97,290 |  |  |  | — |  |  |  | 97,290 |
Mortgage-backed securities in government-sponsored entities |  |  | — |  |  |  | 24,524 |  |  |  | — |  |  |  | 24,524 |
Private-label mortgage-backed securities |  |  | — |  |  |  | 2,263 |  |  |  | — |  |  |  | 2,263 |
Total debt securities |  |  | — |  |  |  | 145,706 |  |  |  | — |  |  |  | 145,706 |
Equity securities in financial institutions |  |  | 5 |  |  |  | 809 |  |  |  | — |  |  |  | 814 |
Total |  | $ | 5 |  |  | $ | 146,515 |  |  | $ | — |  |  | $ | 146,520 |
|  |  |  |  | December 31, 2015 |  |  |  |
(Dollar amounts in thousands) |  | Level I |  |  | Level II |  |  | Level III |  |  | Total |
Assets measured on a recurring basis: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government agency securities |  | $ | — |  |  | $ | 21,629 |  |  | $ | — |  |  | $ | 21,629 |
Obligations of states and political subdivisions |  |  | — |  |  |  | 97,290 |  |  |  | — |  |  |  | 97,290 |
Mortgage-backed securities in government- sponsored entities |  |  | — |  |  |  | 24,524 |  |  |  | — |  |  |  | 24,524 |
Private-label mortgage-backed securities |  |  | — |  |  |  | 2,263 |  |  |  | — |  |  |  | 2,263 |
Total debt securities |  |  | — |  |  |  | 145,706 |  |  |  | — |  |  |  | 145,706 |
Equity securities in financial institutions |  |  | — |  |  |  | 814 |  |  |  | — |  |  |  | 814 |
Total |  | $ | — |  |  | $ | 146,520 |  |  | $ | — |  |  | $ | 146,520 |
|  |  |  |  | December 31, 2014 |  |  |  |
|  | Level I |  |  | Level II |  |  | Level III |  |  | Total |
Assets measured on a recurring basis: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government agency securities |  | $ | — |  |  | $ | 22,896 |  |  | $ | — |  |  | $ | 22,896 |
Obligations of states and political subdivisions |  |  | — |  |  |  | 98,345 |  |  |  | — |  |  |  | 98,345 |
Mortgage-backed securities in government- sponsored entities |  |  | — |  |  |  | 29,391 |  |  |  | — |  |  |  | 29,391 |
Private-label mortgage-backed securities |  |  | — |  |  |  | 2,919 |  |  |  | — |  |  |  | 2,919 |
Total debt securities |  |  | — |  |  |  | 153,551 |  |  |  | — |  |  |  | 153,551 |
Equity securities in financial institutions |  |  | — |  |  |  | 783 |  |  |  | — |  |  |  | 783 |
Total |  | $ | — |  |  | $ | 154,334 |  |  | $ | — |  |  | $ | 154,334 |
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques |
|  |  |  |  | September 30, 2016 |  |  |  |
(Dollar amounts in thousands) |  | Level I |  |  | Level II |  |  | Level III |  |  | Total |
Assets measured on a nonrecurring basis: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impaired loans |  | $ | — |  |  | $ | — |  |  | $ | 11,102 |  |  | $ | 11,102 |
Other real estate owned |  |  | — |  |  |  | — |  |  |  | 1,205 |  |  |  | 1,205 |
|  |  |  |  | December 31, 2015 |  |  |  |
(Dollar amounts in thousands) |  | Level I |  |  | Level II |  |  | Level III |  |  | Total |
Assets measured on a nonrecurring basis: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impaired loans |  | $ | — |  |  | $ | — |  |  | $ | 12,848 |  |  | $ | 12,848 |
Other real estate owned |  |  | — |  |  |  | — |  |  |  | 1,412 |  |  |  | 1,412 |
|  |  |  |  | December 31, 2015 |  |  |  |
(Dollar amounts in thousands) |  | Level I |  |  | Level II |  |  | Level III |  |  | Total |
Assets measured on a non-recurring basis: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impaired loans |  | $ | — |  |  | $ | — |  |  | $ | 12,848 |  |  | $ | 12,848 |
Other real estate owned |  |  | — |  |  |  | — |  |  |  | 1,412 |  |  |  | 1,412 |
|  |  |  |  | December 31, 2014 |  |  |  |
|  | Level I |  |  | Level II |  |  | Level III |  |  | Total |
Assets measured on a non-recurring basis: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impaired loans |  | $ | — |  |  | $ | — |  |  | $ | 12,772 |  |  | $ | 12,772 |
Other real estate owned |  |  | — |  |  |  | — |  |  |  | 2,590 |  |  |  | 2,590 |
Fair Value Inputs, Assets, Quantitative Information |
|  | Quantitative Information about Level III Fair Value Measurements
(Dollar amounts in thousands) |  | Fair Value Estimate |  |  | Valuation Techniques |  |  | Unobservable Input |  |  | Range (Weighted Average)
September 30, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impaired loans |  | $ | 7,743 |  |  |  | Discounted cash flow |  |  |  | Discount rate |  |  | 3.1% to 7.0% (5.0%)
|  |  | 3,359 |  |  |  | Appraisal of collateral (1) |  |  |  | Appraisal adjustments (2) |  |  | 0.0% to 55.7% (34.6%)
Other real estate owned |  | $ | 1,205 |  |  |  | Appraisal of collateral (1) |  |  |  | Appraisal adjustments (2) |  |  | 0.0% to 10.0% (7.3%)
|  | Quantitative Information about Level III Fair Value Measurements
(Dollar amounts in thousands) |  | Fair Value Estimate |  |  | Valuation Techniques |  |  | Unobservable Input |  |  | Range (Weighted Average)
December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impaired loans |  | $ | 6,867 |  |  |  | Discounted cash flow |  |  |  | Discount rate |  |  | 3.1% to 7.9% (5.0%)
|  |  | 5,981 |  |  |  | Appraisal of collateral (1) |  |  |  | Appraisal adjustments (2) |  |  | 0.0% to 87.1% (23.3%)
Other real estate owned |  | $ | 1,412 |  |  |  | Appraisal of collateral (1) |  |  |  | Appraisal adjustments (2) |  |  | 0% to 10.0% (7.3%)
(1) | Fair value is generally determined through independent appraisals of the underlying collateral, which generally include various level 3 inputs which are not identifiable.
(2) | Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range and weighted average of liquidation expenses and other appraisal adjustments are presented as a percent of the appraisal.
|  | Quantitative Information about Level III Fair Value Measurements |
(Dollar amounts in thousands) |  | Fair Value Estimate |  |  | Valuation Techniques |  | Unobservable Input |  |  | Range (Weighted Average) |
December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impaired loans |  | $ | 6,867 |  |  | Discounted cash flow |  |  | Discount rate |  |  |  | 3.1% to 7.9% (5.0%) |
|  |  | 5,981 |  |  | Appraisal of collateral (1) |  |  | Appraisal adjustments (2) |  |  |  | 0.0% to 87.1% (23.3%) |
Other real estate owned |  | $ | 1,412 |  |  | Appraisal of collateral (1) |  |  | Appraisal adjustments (2) |  |  |  | 0.0% to 10.0% (7.3%) |
|  | Quantitative Information about Level III Fair Value Measurements |
(Dollar amounts in thousands) |  | Fair Value Estimate |  |  | Valuation Techniques |  | Unobservable Input |  |  | Range (Weighted Average) |
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impaired loans |  | $ | 12,772 |  |  | Appraisal of collateral (1) |  |  | Appraisal adjustments (2) |  |  |  | 0% to 84.6% (25.5%) |
Other real estate owned |  | $ | 2,590 |  |  | Appraisal of collateral (1) |  |  | Appraisal adjustments (2) |  |  |  | 0% to 10.0% (7.5%) |
(1) | Fair value is generally determined through independent appraisals of the underlying collateral, which generally include various level 3 inputs which are not identifiable.
(2) | Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range and weighted average of liquidation expenses and other appraisal adjustments are presented as a percent of the appraisal.
Fair Value, by Balance Sheet Grouping |
|  | September 30, 2016 |
|  | Carrying Value |  |  | Level I |  |  | Level II |  |  | Level III |  |  | Total Fair Value |
|  | (Dollar amounts in thousands) |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 23,276 |  |  | $ | 23,276 |  |  | $ | — |  |  | $ | — |  |  | $ | 23,276 |
Investment securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Available for sale |  |  | 123,054 |  |  |  | 5 |  |  |  | 123,049 |  |  |  | — |  |  |  | 123,054 |
Loans held for sale |  |  | 880 |  |  |  | — |  |  |  | 880 |  |  |  | — |  |  |  | 880 |
Net loans |  |  | 579,995 |  |  |  | — |  |  |  | — |  |  |  | 586,739 |  |  |  | 586,739 |
Bank-owned life insurance |  |  | 13,438 |  |  |  | 13,438 |  |  |  | — |  |  |  | — |  |  |  | 13,438 |
Federal Home Loan Bank stock |  |  | 1,887 |  |  |  | 1,887 |  |  |  | — |  |  |  | — |  |  |  | 1,887 |
Accrued interest receivable |  |  | 2,526 |  |  |  | 2,526 |  |  |  | — |  |  |  | — |  |  |  | 2,526 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  | $ | 639,342 |  |  | $ | 454,427 |  |  | $ | — |  |  | $ | 188,668 |  |  | $ | 643,095 |
Short-term borrowings |  |  | 32,803 |  |  |  | 32,803 |  |  |  | — |  |  |  | — |  |  |  | 32,803 |
Other borrowings |  |  | 9,713 |  |  |  | — |  |  |  | — |  |  |  | 10,003 |  |  |  | 10,003 |
Accrued interest payable |  |  | 391 |  |  |  | 391 |  |  |  | — |  |  |  | — |  |  |  | 391 |
|  | December 31, 2015 |
|  | Carrying Value |  |  | Level I |  |  | Level II |  |  | Level III |  |  | Total Fair Value |
|  | (Dollar amounts in thousands) |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 23,750 |  |  | $ | 23,750 |  |  | $ | — |  |  | $ | — |  |  | $ | 23,750 |
Investment securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Available for sale |  |  | 146,520 |  |  |  | 5 |  |  |  | 146,515 |  |  |  | — |  |  |  | 146,520 |
Loans held for sale |  |  | 1,107 |  |  |  | — |  |  |  | 1,107 |  |  |  | — |  |  |  | 1,107 |
Net loans |  |  | 527,325 |  |  |  | — |  |  |  | — |  |  |  | 534,021 |  |  |  | 534,021 |
Bank-owned life insurance |  |  | 13,141 |  |  |  | 13,141 |  |  |  | — |  |  |  | — |  |  |  | 13,141 |
Federal Home Loan Bank stock |  |  | 1,887 |  |  |  | 1,887 |  |  |  | — |  |  |  | — |  |  |  | 1,887 |
Accrued interest receivable |  |  | 2,387 |  |  |  | 2,387 |  |  |  | — |  |  |  | — |  |  |  | 2,387 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  | $ | 624,447 |  |  | $ | 433,226 |  |  | $ | — |  |  | $ | 191,747 |  |  | $ | 624,973 |
Short-term borrowings |  |  | 35,825 |  |  |  | 35,825 |  |  |  | — |  |  |  | — |  |  |  | 35,825 |
Other borrowings |  |  | 9,939 |  |  |  | — |  |  |  |  |  |  |  | 10,063 |  |  |  | 10,063 |
Accrued interest payable |  |  | 395 |  |  |  | 395 |  |  |  | — |  |  |  | — |  |  |  | 395 |
|  | December 31, 2015 |
|  | Carrying Value |  |  | Level I |  |  | Level II |  |  | Level III |  |  | Total Fair Value |
|  | (in thousands) |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 23,750 |  |  | $ | 23,750 |  |  | $ | — |  |  | $ | — |  |  | $ | 23,750 |
Investment securities available for sale |  |  | 146,520 |  |  |  | — |  |  |  | 146,520 |  |  |  | — |  |  |  | 146,520 |
Loans held for sale |  |  | 1,107 |  |  |  | — |  |  |  | 1,107 |  |  |  | — |  |  |  | 1,107 |
Net loans |  |  | 527,325 |  |  |  | — |  |  |  | — |  |  |  | 534,021 |  |  |  | 534,021 |
Bank-owned life insurance |  |  | 13,141 |  |  |  | 13,141 |  |  |  | — |  |  |  | — |  |  |  | 13,141 |
Federal Home Loan Bank stock |  |  | 1,887 |  |  |  | 1,887 |  |  |  | — |  |  |  | — |  |  |  | 1,887 |
Accrued interest receivable |  |  | 2,387 |  |  |  | 2,387 |  |  |  | — |  |  |  | — |  |  |  | 2,387 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  | $ | 624,447 |  |  | $ | 433,226 |  |  | $ | — |  |  | $ | 191,747 |  |  | $ | 624,973 |
Short-term borrowings |  |  | 35,825 |  |  |  | 35,825 |  |  |  | — |  |  |  | — |  |  |  | 35,825 |
Other borrowings |  |  | 9,939 |  |  |  | — |  |  |  |  |  |  |  | 10,063 |  |  |  | 10,063 |
Accrued interest payable |  |  | 395 |  |  |  | 395 |  |  |  | — |  |  |  | — |  |  |  | 395 |
|  | December 31, 2014 |
|  | Carrying Value |  |  | Level I |  |  | Level II |  |  | Level III |  |  | Total Fair Value |
|  | (in thousands) |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 25,639 |  |  | $ | 25,639 |  |  | $ | — |  |  | $ | — |  |  | $ | 25,639 |
Investment securities available for sale |  |  | 154,334 |  |  |  | — |  |  |  | 154,334 |  |  |  | — |  |  |  | 154,334 |
Loans held for sale |  |  | 438 |  |  |  | — |  |  |  | 438 |  |  |  | — |  |  |  | 438 |
Net loans |  |  | 463,738 |  |  |  | — |  |  |  | — |  |  |  | 475,019 |  |  |  | 475,019 |
Bank-owned life insurance |  |  | 9,092 |  |  |  | 9,092 |  |  |  | — |  |  |  | — |  |  |  | 9,092 |
Federal Home Loan Bank stock |  |  | 1,887 |  |  |  | 1,887 |  |  |  | — |  |  |  | — |  |  |  | 1,887 |
Accrued interest receivable |  |  | 2,095 |  |  |  | 2,095 |  |  |  | — |  |  |  | — |  |  |  | 2,095 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  | $ | 586,112 |  |  | $ | 416,254 |  |  | $ | — |  |  | $ | 170,542 |  |  | $ | 586,796 |
Short-term borrowings |  |  | 14,808 |  |  |  | 14,808 |  |  |  | — |  |  |  | — |  |  |  | 14,808 |
Other borrowings |  |  | 10,624 |  |  |  | — |  |  |  |  |  |  |  | 10,822 |  |  |  | 10,822 |
Accrued interest payable |  |  | 315 |  |  |  | 315 |  |  |  | — |  |  |  | — |  |  |  | 315 |

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- Definition Tabular disclosure of the inputs and valuation techniques used to measure fair value, and a discussion of changes in valuation techniques and related inputs, if any, used to measure similar assets in prior periods (non-recurring basis) by class of asset or liability. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=66048111&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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=73719730&loc=d3e13476-108611 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=73719730&loc=d3e13467-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=73719730&loc=d3e13433-108611 + Details
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- Definition Tabular disclosure of quantitative information about the inputs used in the fair value measurement of assets. This disclosure may include, but is not limited to, the fair value of the asset, valuation technique used to measure fair value, the inputs used to measure fair value, the ranges of the inputs, and the weighted averages of the inputs. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 + Details
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