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Loans Receivable and Allowance for Loan Losses (Tables) | 9 Months Ended
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Sep. 30, 2013
Loans Receivable and Allowance for Loan Losses [Abstract] |
Composition of Loans Receivable [Table Text Block] |
| Types of loans
| (dollars in thousands)
| September 30, 2013 |  | December 31, 2012
Real Estate-Residential | $ | 160,034 |  | 32.8% |  | $ | 150,043 |  | 31.4%
Commercial |  | 267,385 |  | 54.9 |  |  | 274,484 |  | 57.5
Construction |  | 20,146 |  | 4.1 |  |  | 13,435 |  | 2.8
Commercial, financial and agricultural |  | 24,520 |  | 5.0 |  |  | 25,113 |  | 5.3
Consumer loans to individuals |  | 15,379 |  | 3.2 |  |  | 14,154 |  | 3.0
Total loans |  | 487,464 |  | 100.0% |  |  | 477,229 |  | 100.0%
Deferred fees, net |  | (496) |  |  |  |  | (519) |  |
Total loans receivable |  | 486,968 |  |  |  |  | 476,710 |  |
Allowance for loan losses |  | (5,559) |  |  |  |  | (5,502) |  |
Net loans receivable | $ | 481,409 |  |  |  | $ | 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 |  | (49) |  |  | (71)
Reclassification and other |  | - |  |  | -
Balance at end of period | $ | 27 |  | $ | 100
Loans Acquired And Accounted For in Accordance With ASC 310-30 [Table Text Block] |
| September 30, 2013 |  | December 31, 2012
Outstanding Balance | $ | 1,121 |  | $ | 1,145
Carrying Amount | $ | 1,094 |  | $ | 1,069
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
September 30, 2013 | (In thousands)
Individually evaluated for impairment | $ | - |  | $ | 8,275 |  | $ | - |  | $ | - |  | $ | - |  | $ | 8,275
Loans acquired with deteriorated credit quality |  | 245 |  |  | 849 |  |  | - |  |  | - |  |  | - |  |  | 1,094
Collectively evaluated for impairment |  | 159,789 |  |  | 258,261 |  |  | 20,146 |  |  | 24,520 |  |  | 15,379 |  |  | 478,095
Total Loans | $ | 160,034 |  | $ | 267,385 |  | $ | 20,146 |  | $ | 24,520 |  | $ | 15,379 |  | $ | 487,464
| 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
September 30, 2013 |  |  |  |  | (in thousands) |  |
With no related allowance recorded: |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |
Residential | $ | 245 |  | $ | 254 |  | $ | -
Commercial |  | 9,124 |  |  | 9,141 |  |  | -
Subtotal |  | 9,369 |  |  | 9,395 |  |  | -
With an allowance recorded: |  |  |  |  |  |  |  |
Subtotal |  | - |  |  | - |  |  | -
Total: |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |
Residential |  | 245 |  |  | 254 |  |  | -
Commercial |  | 9,124 |  |  | 9,141 |  |  | -
Total Impaired Loans | $ | 9,369 |  | $ | 9,395 |  | $ | -
|  |  |  | Unpaid Principal |  |  |
| Recorded |  | Principal |  | Associated
| Investment |  | Balance |  | Allowance
December 31, 2012 |  |  |  |  | (in thousands) |  |
With no related allowance recorded: |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |
Residential | $ | 270 |  | $ | 286 |  | $ | -
Commercial |  | 10,494 |  |  | 10,554 |  |  | -
Commercial Loans |  | 310 |  |  | 310 |  |  | -
Subtotal |  | 11,074 |  |  | 11,150 |  |  | -
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 nine months ended September 30, 2013 and 2012:
| Average Recorded |  | Interest Income
| Investment |  | Recognized
| 2013 |  | 2012 |  | 2013 |  | 2012
Total: |  |  |  |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |  |  |  |
Residential | $ | 255 |  | $ | 284 |  | $ | 4 |  | $ | 4
Commercial |  | 10,120 |  |  | 12,937 |  |  | 47 |  |  | 206
Commercial Loans |  | - |  |  | 401 |  |  | - |  |  | -
Total Loans | $ | 10,375 |  | $ | 13,622 |  | $ | 51 |  | $ | 210
The following information for impaired loans is presented (in thousands) for the three months ended September 30, 2013 and 2012:
| Average Recorded |  | Interest Income
| Investment |  | Recognized
| 2013 |  | 2012 |  | 2013 |  | 2012
Total: |  |  |  |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |  |  |  |
Residential | $ | 245 |  | $ | 275 |  | $ | 2 |  | $ | 1
Commercial |  | 9,124 |  |  | 13,536 |  |  | 30 |  |  | 71
Commercial Loans |  | - |  |  | 385 |  |  | - |  |  | -
Total Loans | $ | 9,369 |  | $ | 14,916 |  | $ | 32 |  | $ | 72
Troubled Debt Restructurings on Financing Receivables [Table Text Block] | The following is a summary of troubled debt restructurings granted during the three and nine month periods ended September 30, 2013 (dollars in thousands):
| For the Three Months Ended September 30, 2013
|  |  |  | Pre-Modification |  |  | Post-Modification
|  |  |  | Outstanding Recorded |  |  | Outstanding Recorded
| Number of Contracts |  |  | Investment |  |  | Investment
Troubled Debt Restructurings |  |  |  |  |  |  |
Real Estate Loans: |  |  |  |  |  |  |
Commercial | 3 |  | $ | 2,165 |  | $ | 2,165
| For the Nine Months Ended September 30, 2013
|  |  |  | Pre-Modification |  |  | Post-Modification
|  |  |  | Outstanding Recorded |  |  | Outstanding Recorded
| Number of Contracts |  |  | Investment |  |  | Investment
Troubled Debt Restructurings |  |  |  |  |  |  |
Real Estate Loans: |  |  |  |  |  |  |
Commercial | 4 |  | $ | 3,424 |  | $ | 3,424
Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating [Table Text Block] |
|  |  |  | Special |  |  |  |  |  | Doubtful |  |
| Pass |  | Mention |  | Substandard |  | and Loss |  | Total
September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate loans | $ | 240,217 |  | $ | 17,371 |  | $ | 9,797 |  | $ | - |  | $ | 267,385
Commercial loans |  | 24,520 |  |  | - |  |  | - |  |  | - |  |  | 24,520
Total | $ | 264,737 |  | $ | 17,371 |  | $ | 9,797 |  | $ | - |  | $ | 291,905
|  |  |  | Special |  |  |  |  |  | Doubtful |  |
| Pass |  | Mention |  | Substandard |  | and Loss |  | 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 September 30, 2013 and December 31, 2012 (in thousands):
| Performing |  | Nonperforming |  | Total
September 30, 2013 |  |  |  |  |  |  |  |
Residential real estate loans | $ | 158,083 |  | $ | 1,951 |  | $ | 160,034
Construction |  | 20,146 |  |  | - |  |  | 20,146
Consumer loans |  | 15,379 |  |  | - |  |  | 15,379
Total | $ | 193,608 |  | $ | 1,951 |  | $ | 195,559
| 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
September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential | $ | 157,035 |  | $ | 1,038 |  | $ | 10 |  | $ | - |  | $ | 1,951 |  | $ | 2,999 |  | $ | 160,034
Commercial |  | 254,215 |  |  | 2,038 |  |  | 2,798 |  |  | - |  |  | 8,334 |  |  | 13,170 |  |  | 267,385
Construction |  | 20,146 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 20,146
Commercial loans |  | 24,490 |  |  | 30 |  |  | - |  |  | - |  |  | - |  |  | 30 |  |  | 24,520
Consumer loans |  | 15,336 |  |  | 43 |  |  | - |  |  | - |  |  | - |  |  | 43 |  |  | 15,379
Total | $ | 471,222 |  | $ | 3,149 |  | $ | 2,808 |  | $ | - |  | $ | 10,285 |  | $ | 16,242 |  | $ | 487,464
| 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 | $ | 146,847 |  | $ | 94 |  | $ | 256 |  | $ | - |  | $ | 2,846 |  | $ | 3,196 |  | $ | 150,043
Commercial |  | 261,527 |  |  | 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 | $ | 460,551 |  | $ | 2,613 |  | $ | 865 |  | $ | - |  | $ | 13,200 |  | $ | 16,678 |  | $ | 477,229
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 |  | (547) |  |  | (1,308) |  |  | (40) |  |  | - |  |  | (74) |  |  | (1,969)
Recoveries |  | 9 |  |  | - |  |  | - |  |  | - |  |  | 17 |  |  | 26
Provision Expense |  | 406 |  |  | 1,288 |  |  | 329 |  |  | (76) |  |  | 53 |  |  | 2,000
Ending balance, September 30, 2013 | $ | 1,665 |  | $ | 3,163 |  | $ | 408 |  | $ | 147 |  | $ | 176 |  | $ | 5,559
Ending balance individually evaluated for impairment | $ | - |  | $ | - |  | $ | - |  | $ | - |  | $ | - |  | $ | -
Ending balance collectively evaluated for impairment | $ | 1,665 |  | $ | 3,163 |  | $ | 408 |  | $ | 147 |  | $ | 176 |  | $ | 5,559
(In thousands) | Residential Real Estate |  | Commercial Real Estate |  | Construction |  | Commercial |  | Consumer |  | Total
Beginning balance, June 30, 2013 | $ | 1,764 |  | $ | 3,318 |  | $ | 363 |  | $ | 147 |  | $ | 157 |  | $ | 5,749
Charge Offs |  | (157) |  |  | (380) |  |  | (40) |  |  | - |  |  | (28) |  |  | (605)
Recoveries |  | 9 |  |  | - |  |  | - |  |  | - |  |  | 6 |  |  | 15
Provision Expense |  | 49 |  |  | 225 |  |  | 85 |  |  | - |  |  | 41 |  |  | 400
Ending balance, September 30, 2013 | $ | 1,665 |  |  | 3,163 |  |  | 408 |  |  | 147 |  |  | 176 |  | $ | 5,559
(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 |  | (402) |  |  | (1,316) |  |  | (7) |  |  | (23) |  |  | (46) |  |  | (1,794)
Recoveries |  | 6 |  |  | 1 |  |  | - |  |  | - |  |  | 20 |  |  | 27
Provision Expense |  | 836 |  |  | 594 |  |  | 10 |  |  | 158 |  |  | 52 |  |  | 1,650
Ending balance, September 30, 2012 | $ | 1,697 |  | $ | 3,117 |  | $ | 75 |  | $ | 282 |  | $ | 170 |  | $ | 5,341
Ending balance individually evaluated for impairment | $ | - |  | $ | 89 |  | $ | - |  | $ | - |  | $ | - |  | $ | 89
Ending balance collectively evaluated for impairment | $ | 1,697 |  | $ | 3,028 |  | $ | 75 |  | $ | 282 |  | $ | 170 |  | $ | 5,252
(In thousands) | Residential Real Estate |  | Commercial Real Estate |  | Construction |  | Commercial |  | Consumer |  | Total
Beginning balance, June 30, 2012 | $ | 1,559 |  | $ | 3,691 |  | $ | 87 |  | $ | 263 |  | $ | 175 |  | $ | 5,775
Charge Offs |  | (94) |  |  | (1,220) |  |  | - |  |  | (23) |  |  | (13) |  |  | (1,350)
Recoveries |  | 5 |  |  | 1 |  |  | - |  |  | - |  |  | 10 |  |  | 16
Provision Expense |  | 227 |  |  | 645 |  |  | (12) |  |  | 42 |  |  | (2) |  |  | 900
Ending balance, September 30, 2012 | $ | 1,697 |  | $ | 3,117 |  | $ | 75 |  | $ | 282 |  | $ | 170 |  | $ | 5,341

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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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953423-111524 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953659-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5111-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953401-111524 + Details
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