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Loans Receivable and Allowance for Loan Losses (Tables) | 6 Months Ended
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Jun. 30, 2014
Loans Receivable and Allowance for Loan Losses [Abstract] |
Composition of Loans Receivable [Table Text Block] |
| Types of loans |
| (dollars in thousands) |
| June 30, 2014 |  |  | December 31, 2013 |
Real Estate-Residential | $ | 155,995 |  | 31.0 | % |  | $ | 158,842 |  | 31.6 | %
Commercial |  | 268,711 |  | 53.5 |  |  |  | 273,144 |  | 54.2 |
Construction |  | 20,630 |  | 4.1 |  |  |  | 20,551 |  | 4.1 |
Commercial, financial and agricultural |  | 40,357 |  | 8.0 |  |  |  | 35,745 |  | 7.1 |
Consumer loans to individuals |  | 17,062 |  | 3.4 |  |  |  | 15,295 |  | 3.0 |
Total loans |  | 502,755 |  | 100.0 | % |  |  | 503,577 |  | 100.0 | %
Deferred fees, net |  | (439) |  |  |  |  |  | (480) |  |  |
Total loans receivable |  | 502,316 |  |  |  |  |  | 503,097 |  |  |
Allowance for loan losses |  | (5,611) |  |  |  |  |  | (5,708) |  |  |
Net loans receivable | $ | 496,705 |  |  |  |  | $ | 497,389 |  |  |
Loans Acquired And Accounted For in Accordance With ASC 310-30 [Table Text Block] |
| June 30, 2014 |  | December 31, 2013
Outstanding Balance | $ | 1,082 |  | $ | 1,110
Carrying Amount | $ | 1,074 |  | $ | 1,090
Changes In The Accretable Yield For Purchased Credit Impaired Loans [Table Text Block] |
| 2014 |  | 2013
Balance at beginning of period | $ | 20 |  | $ | 76
Accretion |  | (12) |  |  | (42)
Reclassification and other |  | - |  |  | -
Balance at end of period | $ | 8 |  | $ | 34
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, 2014 | (In thousands)
Individually evaluated for impairment | $ | - |  | $ | 7,509 |  | $ | - |  | $ | - |  | $ | - |  | $ | 7,509
Loans acquired with deteriorated credit quality |  | 233 |  |  | 841 |  |  | - |  |  | - |  |  | - |  |  | 1,074
Collectively evaluated for impairment |  | 155,762 |  |  | 260,361 |  |  | 20,630 |  |  | 40,357 |  |  | 17,062 |  |  | 494,172
Total Loans | $ | 155,995 |  | $ | 268,711 |  | $ | 20,630 |  | $ | 40,357 |  | $ | 17,062 |  | $ | 502,755
| Real Estate Loans |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Commercial |  | Consumer |  |  |
| Residential |  | Commercial |  | Construction |  | Loans |  | Loans |  | Total
| (In thousands)
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | - |  | $ | 11,519 |  | $ | - |  | $ | - |  | $ | - |  | $ | 11,519
Loans acquired with deteriorated credit quality |  | 242 |  |  | 848 |  |  | - |  |  | - |  |  | - |  |  | 1,090
Collectively evaluated for impairment |  | 158,600 |  |  | 260,777 |  |  | 20,551 |  |  | 35,745 |  |  | 15,295 |  |  | 490,968
Total Loans | $ | 158,842 |  | $ | 273,144 |  | $ | 20,551 |  | $ | 35,745 |  | $ | 15,295 |  | $ | 503,577
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 |  |  |
| Recorded |  | Principal |  | Associated
| Investment |  | Balance |  | Allowance
June 30, 2014 |  |  |  |  | (in thousands) |  |
With no related allowance recorded: |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |
Residential | $ | 233 |  | $ | 241 |  | $ | -
Commercial |  | 6,178 |  |  | 6,657 |  |  | -
Subtotal |  | 6,411 |  |  | 6,898 |  |  | -
With an allowance recorded: |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |
Commercial |  | 2,172 |  |  | 2,882 |  |  | 209
Subtotal |  | 2,172 |  |  | 2,882 |  |  | -
Total: |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |
Residential |  | 233 |  |  | 241 |  |  | -
Commercial |  | 8,350 |  |  | 9,539 |  |  | 209
Total Impaired Loans | $ | 8,583 |  | $ | 9,780 |  | $ | 209
|  |  |  | Unpaid |  |  |
| Recorded |  | Principal |  | Associated
| Investment |  | Balance |  | Allowance
December 31, 2013 |  |  |  |  | (in thousands) |  |
With no related allowance recorded: |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |
Residential | $ | 242 |  | $ | 251 |  | $ | -
Commercial |  | 10,644 |  |  | 14,400 |  |  | -
Subtotal |  | 10,886 |  |  | 14,651 |  |  | -
With an allowance recorded: |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |
Commercial |  | 1,723 |  |  | 1,723 |  |  | 53
Subtotal |  | 1,723 |  |  | 1,723 |  |  | 53
Total: |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |
Residential |  | 242 |  |  | 251 |  |  | -
Commercial |  | 12,367 |  |  | 16,123 |  |  | 53
Total Impaired Loans | $ | 12,609 |  | $ | 16,374 |  | $ | 53
The following information for impaired loans is presented (in thousands) for the six months ended June 30, 2014 and 2013:
| Average Recorded |  | Interest Income
| Investment |  | Recognized
| 2014 |  | 2013 |  | 2014 |  | 2013
Total: |  |  |  |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |  |  |  |
Residential | $ | 237 |  | $ | 258 |  | $ | 2 |  | $ | 2
Commercial |  | 8,220 |  |  | 10,359 |  |  | 99 |  |  | 17
Total Loans | $ | 8,457 |  | $ | 10,617 |  | $ | 101 |  | $ | 19
The following information for impaired loans is presented (in thousands) for the three months ended June 30, 2014 and 2013:
| Average Recorded |  | Interest Income
| Investment |  | Recognized
| 2014 |  | 2013 |  | 2014 |  | 2013
Total: |  |  |  |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |  |  |  |
Residential | $ | 235 |  | $ | 252 |  | $ | 1 |  | $ | 1
Commercial |  | 8,116 |  |  | 10,165 |  |  | 42 |  |  | -
Total Loans | $ | 8,351 |  | $ | 10,417 |  | $ | 43 |  | $ | 1
Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating [Table Text Block] |
|  |  |  | Special |  |  |  |  |  | Doubtful |  |
| Pass |  | Mention |  | Substandard |  | and Loss |  | Total
June 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate loans | $ | 250,854 |  | $ | 3,476 |  | $ | 14,381 |  | $ | - |  | $ | 268,711
Commercial loans |  | 40,357 |  |  | - |  |  | - |  |  | - |  |  | 40,357
Total | $ | 291,211 |  | $ | 3,476 |  | $ | 14,381 |  | $ | - |  | $ | 309,068
|  |  |  | Special |  |  |  |  |  | Doubtful |  |
| Pass |  | Mention |  | Substandard |  | and Loss |  | Total
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate loans | $ | 250,566 |  | $ | 3,651 |  | $ | 18,927 |  | $ | - |  | $ | 273,144
Commercial loans |  | 35,745 |  |  | - |  |  | - |  |  | - |  |  | 35,745
Total | $ | 286,311 |  | $ | 3,651 |  | $ | 18,927 |  | $ | - |  | $ | 308,889
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, 2014 and December 31, 2013 (in thousands):
| Performing |  | Nonperforming |  | Total
June 30, 2014 |  |  |  |  |  |  |  |
Residential real estate loans | $ | 154,277 |  | $ | 1,718 |  | $ | 155,995
Construction |  | 20,630 |  |  | - |  |  | 20,630
Consumer loans |  | 17,062 |  |  | - |  |  | 17,062
Total | $ | 191,969 |  | $ | 1,718 |  | $ | 193,687
| Performing |  | Nonperforming |  | Total
December 31, 2013 |  |  |  |  |  |  |  |
Residential real estate loans | $ | 157,138 |  | $ | 1,704 |  | $ | 158,842
Construction |  | 20,551 |  |  | - |  |  | 20,551
Consumer loans |  | 15,295 |  |  | - |  |  | 15,295
Total | $ | 192,984 |  | $ | 1,704 |  | $ | 194,688
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, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential | $ | 153,384 |  | $ | 853 |  | $ | 40 |  | $ | - |  | $ | 1,718 |  | $ | 2,611 |  | $ | 155,995
Commercial |  | 262,068 |  |  | 434 |  |  | 423 |  |  | - |  |  | 5,786 |  |  | 6,643 |  |  | 268,711
Construction |  | 20,630 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 20,630
Commercial loans |  | 40,337 |  |  | 19 |  |  | 1 |  |  | - |  |  | - |  |  | 20 |  |  | 40,357
Consumer loans |  | 16,977 |  |  | 63 |  |  | 22 |  |  | - |  |  | - |  |  | 85 |  |  | 17,062
Total | $ | 493,396 |  | $ | 1,369 |  | $ | 486 |  | $ | - |  | $ | 7,504 |  | $ | 9,359 |  | $ | 502,755
| 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, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential | $ | 156,066 |  | $ | 1,018 |  | $ | 54 |  | $ | - |  | $ | 1,704 |  | $ | 2,776 |  | $ | 158,842
Commercial |  | 263,837 |  |  | 977 |  |  | 487 |  |  | - |  |  | 7,843 |  |  | 9,307 |  |  | 273,144
Construction |  | 20,551 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 20,551
Commercial loans |  | 35,717 |  |  | 28 |  |  | - |  |  | - |  |  | - |  |  | 28 |  |  | 35,745
Consumer loans |  | 15,228 |  |  | 57 |  |  | 10 |  |  | - |  |  | - |  |  | 67 |  |  | 15,295
Total | $ | 491,399 |  | $ | 2,080 |  | $ | 551 |  | $ | - |  | $ | 9,547 |  | $ | 12,178 |  | $ | 503,577
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, 2013 | $ | 1,441 |  | $ | 3,025 |  | $ | 898 |  | $ | 184 |  | $ | 160 |  | $ | 5,708
Charge Offs |  | (98) |  |  | (829) |  |  | - |  |  | - |  |  | (27) |  |  | (954)
Recoveries |  | - |  |  | - |  |  | - |  |  | - |  |  | 17 |  |  | 17
Provision Expense |  | (149) |  |  | 1,704 |  |  | (693) |  |  | (5) |  |  | (17) |  |  | 840
Ending balance, June 30, 2014 | $ | 1,194 |  | $ | 3,900 |  | $ | 205 |  | $ | 179 |  | $ | 133 |  | $ | 5,611
Ending balance individually evaluated for impairment | $ | - |  | $ | 209 |  | $ | - |  | $ | - |  | $ | - |  | $ | 209
Ending balance collectively evaluated for impairment | $ | 1,194 |  | $ | 3,691 |  | $ | 205 |  | $ | 179 |  | $ | 133 |  | $ | 5,402
(In thousands) | Residential Real Estate |  | Commercial Real Estate |  | Construction |  | Commercial |  | Consumer |  | Total
Beginning balance, March 31, 2014 | $ | 1,332 |  | $ | 3,842 |  | $ | 231 |  | $ | 184 |  | $ | 138 |  | $ | 5,727
Charge Offs |  | (23) |  |  | (500) |  |  | - |  |  | - |  |  | (16) |  |  | (539)
Recoveries |  | - |  |  | - |  |  | - |  |  | - |  |  | 3 |  |  | 3
Provision Expense |  | (115) |  |  | 558 |  |  | (26) |  |  | (5) |  |  | 8 |  |  | 420
Ending balance, June 30, 2014 | $ | 1,194 |  | $ | 3,900 |  | $ | 205 |  | $ | 179 |  | $ | 133 |  | $ | 5,611
(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

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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=35738203&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=35738203&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=35738203&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=35738203&loc=SL6953401-111524 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 + Details
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