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Loans Receivable and Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2013

Loans Receivable and Allowance for Loan Losses [Abstract]

Composition of Loans Receivable [Table Text Block]

	Types of loans
	(dollars in thousands)
	June 30, 2013					December 31, 2012
Real Estate-Residential	$	158,595		33.0%		$	150,043		31.4%
Commercial		266,204		55.3			274,484		57.5
Construction		17,319		3.6			13,435		2.8
Commercial, financial and agricultural		24,723		5.1			25,113		5.3
Consumer loans to individuals		14,398		3.0			14,154		3.0
Total loans		481,239		100.0%			477,229		100.0%
Deferred fees, net		(524)					(519)
Total loans receivable		480,715					476,710
Allowance for loan losses		(5,749)					(5,502)
Net loans receivable	$	474,966				$	471,208

Changes In The Accretable Yield For Purchased Credit Impaired Loans [Table Text Block]

	2013			2012
Balance at beginning of period	$	76		$	171
Accretion		(42)			(47)
Reclassification and other		-			-
Balance at end of period	$	34		$	124

Loans Acquired And Accounted For in Accordance With ASC 310-30 [Table Text Block]

	June 30, 2013			December 30, 2012
Outstanding Balance	$	1,081		$	1,145
Carrying Amount	$	1,046		$	1,069

Allowance for Loan Losses and Recorded Investment in Financing Receivables [Table Text Block]

The following table presents the allowance for loan losses by the classes of the loan portfolio:

(In thousands)	Residential Real Estate			Commercial Real Estate			Construction			Commercial			Consumer			Total
Beginning balance, December 31, 2012	$	1,797		$	3,183		$	119		$	223		$	180		$	5,502
Charge Offs		(390)			(928)			-			-			(46)			(1,364)
Recoveries		-			-			-			-			11			11
Provision Expense		357			1,063			244			(76)			12			1,600
Ending balance, June 30, 2013	$	1,764			3,318			363			147			157			5,749
Ending balance individually evaluated for impairment	$	-		$	-		$	-		$	-		$	-		$	-
Ending balance collectively evaluated for impairment	$	1,764		$	3,318		$	363		$	147		$	157		$	5,749

(In thousands)	Residential Real Estate			Commercial Real Estate			Construction			Commercial			Consumer			Total
Beginning balance, March 31, 2013	$	1,974		$	3,290		$	124		$	176		$	162		$	5,726
Charge Offs		(140)			(615)			-			-			(27)			(782)
Recoveries		-			-			-			-			5			5
Provision Expense		(70)			643			239			(29)			17			800
Ending balance, June 30, 2013	$	1,764			3,318			363			147			157			5,749

(In thousands)	Residential Real Estate			Commercial Real Estate			Construction			Commercial			Consumer			Total
Beginning balance, December 31, 2011	$	1,257		$	3,838		$	72		$	147		$	144		$	5,458
Charge Offs		(308)			(96)			(7)			-			(33)			(444)
Recoveries		1			-			-			-			10			11
Provision Expense		609			(51)			22			116			54			750
Ending balance, June 30, 2012	$	1,559		$	3,691		$	87		$	263		$	175		$	5,775
Ending balance individually evaluated for impairment	$	-		$	1,120		$	-		$	-		$	-		$	1,120
Ending balance collectively evaluated for impairment	$	1,559		$	2,571		$	87		$	263		$	175		$	4,655

(In thousands)	Residential Real Estate			Commercial Real Estate			Construction			Commercial			Consumer			Total
Beginning balance, March 31, 2012	$	1,199		$	4,007		$	75		$	191		$	146		$	5,618
Charge Offs		(247)			-			-			-			(1)			(248)
Recoveries		-			-			-			-			5			5
Provision Expense		607			(316			12			72			25			400
Ending balance, June 30, 2012	$	1,559		$	3,691		$	87		$	263		$	175		$	5,775

Impaired Loans and Related Interest Income by Loan Portfolio Class [Table Text Block]

The following table shows the amount of loans in each category that were individually and collectively evaluated for impairment at the dates indicated:

	Real Estate Loans
										Commercial			Consumer
	Residential			Commercial			Construction			Loans			Loans			Total
June 30, 2013	(In thousands)
Individually evaluated for  impairment	$	-		$	8,703		$	-		$	-		$	-		$	8,703
Loans acquired with deteriorated credit quality		250			796			-			-			-			1,046
Collectively evaluated for impairment		158,345			256,705			17,319			24,723			14,398			471,490
Total Loans	$	158,595		$	266,204		$	17,319		$	24,723		$	14,398		$	481,239

	Real Estate Loans
										Commercial			Consumer
	Residential			Commercial			Construction			Loans			Loans			Total
	(In thousands)
December 31, 2012
Individually evaluated for impairment	$	-		$	10,246		$	-		$	310		$	-		$	10,556
Loans acquired with deteriorated credit quality		270			799			-			-			-			1,069
Collectively evaluated for impairment		149,773			263,439			13,435			24,803			14,154			465,604
Total Loans	$	150,043		$	274,484		$	13,435		$	25,113		$	14,154		$	477,229

The following table includes the recorded investment and unpaid principal balances for impaired loans with the associated allowance amount, if applicable.  Also presented are the average recorded investments in the impaired loans and the related amount of interest recognized during the time within the period that the impaired loans were impaired.

				Unpaid Principal
	Recorded			Principal			Associated
	Investment			Balance			Allowance
June 30, 2013
With no related allowance recorded:
Real Estate Loans
Residential	$	250		$	259		$	-
Commercial		9,499			9,525			-
Subtotal		9,749			9,784			-
With an allowance recorded:
Subtotal		-			-			-
Total:
Real Estate Loans
Residential		250			259			-
Commercial		9,499			9,525			-
Total Impaired Loans	$	9,749		$	9,784		$	-

				Unpaid Principal
	Recorded			Principal			Associated
	Investment			Balance			Allowance
December 31, 2012
With no related allowance recorded:
Real Estate Loans
Residential	$	270		$	286		$	-
Commercial		10,494			10,554			-
Commercial Loans		310			310			-
Subtotal		11,074			11,120			-
With an allowance recorded:
Real Estate Loans
Commercial		551			551			9
Subtotal		551			551			9
Total:
Real Estate Loans
Residential		270			286			-
Commercial		11,045			11,105			9
Commercial Loans		310			310			-
Total Impaired Loans	$	11,625		$	11,701		$	9

The following information for impaired loans is presented (in thousands) for the six months ended June 30, 2013 and 2012:

	Average Recorded						Interest Income
	Investment						Recognized
	2013			2012			2013			2012
Total:
Real Estate Loans
Residential	$	258		$	289		$	2		$	2
Commercial		10,359			13,666			17			146
Commercial Loans		-			-			-			-
Total Loans	$	10,617		$	13,955		$	19		$	148

The following information for impaired loans is presented (in thousands) for the three months ended June 30, 2013 and 2012:

	Average Recorded						Interest Income
	Investment						Recognized
	2013			2012			2013			2012
Total:
Real Estate Loans
Residential	$	252		$	275		$	1		$	1
Commercial		9,856			13,536			-			71
Commercial Loans		309			385			-			-
Total Loans	$	10,417		$	14,916		$	1		$	72

Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating [Table Text Block]

				Special
	Pass			Mention			Substandard			Doubtful			Total
June 30, 2013
Commercial real estate loans	$	240,670		$	15,194		$	10,340		$	-		$	266,204
Commercial loans		24,723			-			-			-			24,723
Total	$	265,393		$	15,194		$	10,340		$	-		$	290,927

				Special
	Pass			Mention			Substandard			Doubtful			Total
December 31, 2012
Commercial real estate loans	$	251,484		$	11,245		$	11,755		$	-		$	274,484
Commercial loans		24,427			318			368			-			25,113
Total	$	275,911		$	11,563		$	12,123		$	-		$	299,597

For residential real estate loans, construction loans and consumer loans, the Company evaluates credit quality based on the performance of the individual credits.  The following table presents the recorded investment in the loan classes based on payment activity as of June 30, 2013 and December 31, 2012 (in thousands):

	Performing			Nonperforming			Total
June 30, 2013
Residential real estate loans	$	156,187		$	2,408		$	158,595
Construction		17,319			-			17,319
Consumer loans		14,398			-			14,398
Total	$	187,904		$	2,408		$	190,312

	Performing			Nonperforming			Total
December 31, 2012
Residential real estate loans	$	147,197		$	2,846		$	150,043
Construction		13,435			-			13,435
Consumer loans		14,154			-			14,154
Total	$	174,786		$	2,846		$	177,632

Loan Portfolio Summarized by the Past Due Status [Table Text Block]

	Current			31-60 Days Past Due			61-90 Days Past Due			Greater than 90 Days Past Due and still accruing			Non-Accrual			Total Past Due and Non-Accrual			Total Loans
June 30, 2013
Real Estate loans
Residential	$	155,980251,398155,980			86			121			-			2,408			2,615			158,595
Commercial		251,398251,398			710			4,923			-			9,173			14,806			266,204
Construction		17,315			4			-			-			-			4			17,319
Commercial  loans		24,689			34			-			-			-			34			24,723
Consumer  loans		14,348			40			10			-			-			50			14,398
Total	$	463,730463,730			874			5,054			-			11,581			17,509			481,239

	Current			31-60 Days Past Due			61-90 Days Past Due			Greater than 90 Days Past Due and still accruing			Non-Accrual			Total Past Due and Non-Accrual			Total Loans
December 31, 2012
Real Estate loans
Residential	$	146,847146,847		$	94		$	256		$	-		$	2,846		$	3,196		$	150,043
Commercial		261,527261,527			2,333			598			-			10,026			12,957			274,484
Construction		13,363			72			-			-			-			72			13,435
Commercial  loans		24,785			-			-			-			328			328			25,113
Consumer  loans		14,029			114			11			-			-			125			14,154
Total	$	460,551460,551		$	2,613		$	865		$	-		$	13,200		$	16,678		$	477,229

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Changes In The Accretable Yield For Purchased Credit Impaired Loans

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Loans Acquired And Accounted For in Accordance With ASC 310-30 [Table Text Block]

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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 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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