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Loans Receivable and Allowance for Loan Losses (Tables) | 9 Months Ended
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Sep. 30, 2015
Loans Receivable and Allowance for Loan Losses [Abstract] |
Composition of Loans Receivable [Table Text Block] |
| Types of loans |
| (dollars in thousands) |
| September 30, 2015 |  |  | December 31, 2014 |
Real Estate Loans: |  |  |  |  |  |  |  |  |  |  |
Residential | $ | 162,328 |  | 29.8 | % |  | $ | 158,139 |  | 31.5 | %
Commercial |  | 266,035 |  | 48.9 |  |  |  | 261,956 |  | 52.2 |
Construction |  | 20,047 |  | 3.7 |  |  |  | 19,221 |  | 3.9 |
Commercial, financial and agricultural |  | 68,264 |  | 12.6 |  |  |  | 42,514 |  | 8.5 |
Consumer loans to individuals |  | 27,183 |  | 5.0 |  |  |  | 19,704 |  | 3.9 |
Total loans |  | 543,857 |  | 100.0 | % |  |  | 501,534 |  | 100.0 | %
Deferred fees, net |  | (321) |  |  |  |  |  | (399) |  |  |
Total loans receivable |  | 543,536 |  |  |  |  |  | 501,135 |  |  |
Allowance for loan losses |  | (5,747) |  |  |  |  |  | (5,875) |  |  |
Net loans receivable | $ | 537,789 |  |  |  |  | $ | 495,260 |  |  |
Changes In The Accretable Yield For Purchased Credit Impaired Loans [Table Text Block] |
| 2015 |  | 2014
Balance at beginning of period | $ | 8 |  | $ | 20
Accretion |  | (1) |  |  | (12)
Reclassification and other |  | - |  |  | -
Balance at end of period | $ | 7 |  | $ | 8
Loans Acquired And Accounted For in Accordance With ASC 310-30 [Table Text Block] |
| September 30, 2015 |  | December 31, 2014
Outstanding Balance | $ | 585 |  | $ | 1,057
Carrying Amount | $ | 578 |  | $ | 1,049
Impaired Loans and Related Interest Income by Loan Portfolio Class [Table Text Block] | The following tables show 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, 2015 | (In thousands)
Individually evaluated for impairment | $ | 34 |  | $ | 9,828 |  | $ | - |  | $ | - |  | $ | - |  | $ | 9,862
Loans acquired with deteriorated credit quality |  | 214 |  |  | 364 |  |  | - |  |  | - |  |  | - |  |  | 578
Collectively evaluated for impairment |  | 162,080 |  |  | 255,843 |  |  | 20,047 |  |  | 68,264 |  |  | 27,183 |  |  | 533,417
Total Loans | $ | 162,328 |  | $ | 266,035 |  | $ | 20,047 |  | $ | 68,264 |  | $ | 27,183 |  | $ | 543,857
| Real Estate Loans |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Commercial |  | Consumer |  |  |
| Residential |  | Commercial |  | Construction |  | Loans |  | Loans |  | Total
| (In thousands)
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | - |  | $ | 10,556 |  | $ | - |  | $ | - |  | $ | - |  | $ | 10,556
Loans acquired with deteriorated credit quality |  | 225 |  |  | 824 |  |  | - |  |  | - |  |  | - |  |  | 1,049
Collectively evaluated for impairment |  | 157,914 |  |  | 250,576 |  |  | 19,221 |  |  | 42,514 |  |  | 19,704 |  |  | 489,929
Total Loans | $ | 158,139 |  | $ | 261,956 |  | $ | 19,221 |  | $ | 42,514 |  | $ | 19,704 |  | $ | 501,534
The following tables includes the recorded investment and unpaid principal balances for impaired loans with the associated allowance amount, if applicable.
|  |  |  | Unpaid |  |  |
| Recorded |  | Principal |  | Associated
| Investment |  | Balance |  | Allowance
September 30, 2015 |  |  |  |  | (in thousands) |  |
With no related allowance recorded: |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |
Residential | $ | 248 |  | $ | 255 |  | $ | -
Commercial |  | 8,544 |  |  | 10,229 |  |  | -
Subtotal |  | 8,792 |  |  | 10,484 |  |  | -
With an allowance recorded: |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |
Commercial |  | 1,648 |  |  | 1,705 |  |  | 389
Subtotal |  | 1,648 |  |  | 1,705 |  |  | 389
Total: |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |
Residential |  | 248 |  |  | 255 |  |  | -
Commercial |  | 10,192 |  |  | 11,934 |  |  | 389
Total Impaired Loans | $ | 10,440 |  | $ | 12,189 |  | $ | 389
|  |  |  | Unpaid |  |  |
| Recorded |  | Principal |  | Associated
| Investment |  | Balance |  | Allowance
December 31, 2014 |  |  |  |  | (in thousands) |  |
With no related allowance recorded: |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |
Residential | $ | 225 |  | $ | 233 |  | $ | -
Commercial |  | 8,407 |  |  | 8,566 |  |  | -
Subtotal |  | 8,632 |  |  | 8,799 |  |  | -
With an allowance recorded: |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |
Commercial |  | 2,973 |  |  | 3,837 |  |  | 293
Subtotal |  | 2,973 |  |  | 3,837 |  |  | 293
Total: |  |  |  |  |  |  |  |
Real Estate Loans |  |  |  |  |  |  |  |
Residential |  | 225 |  |  | 233 |  |  | -
Commercial |  | 11,380 |  |  | 12,403 |  |  | 293
Total Impaired Loans | $ | 11,605 |  | $ | 12,636 |  | $ | 293
The following information for impaired loans is presented (in thousands) for the nine months ended September 30, 2015 and 2014:
| Average Recorded |  | Interest Income
| Investment |  | Recognized
| 2015 |  | 2014 |  | 2015 |  | 2014
Real Estate Loans: |  |  |  |  |  |  |  |  |  |  |
Residential | $ | 236 |  | $ | 235 |  | $ | 3 |  | $ | 4
Commercial |  | 10,477 |  |  | 6,577 |  |  | 510 |  |  | 150
Total | $ | 10,713 |  | $ | 6,812 |  | $ | 513 |  | $ | 154
The following information for impaired loans is presented (in thousands) for the three months ended September 30, 2015 and 2014:
| Average Recorded |  | Interest Income
| Investment |  | Recognized
| 2015 |  | 2014 |  | 2015 |  | 2014
Real Estate Loans: |  |  |  |  |  |  |  |  |  |  |
Residential | $ | 249 |  | $ | 230 |  | $ | 1 |  | $ | 2
Commercial |  | 10,294 |  |  | 6,730 |  |  | 45 |  |  | 51
Total | $ | 10,543 |  | $ | 6,960 |  | $ | 46 |  | $ | 53
Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating [Table Text Block] |
|  |  |  | Special |  |  |  |  |  | Doubtful |  |
| Pass |  | Mention |  | Substandard |  | or Loss |  | Total
September 30, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate loans | $ | 251,153 |  | $ | 2,653 |  | $ | 12,229 |  | $ | - |  | $ | 266,035
Commercial loans |  | 68,264 |  |  | - |  |  | - |  |  | - |  |  | 68,264
Total | $ | 319,417 |  | $ | 2,653 |  | $ | 12,229 |  | $ | - |  | $ | 334,299
|  |  |  | Special |  |  |  |  |  | Doubtful |  |
| Pass |  | Mention |  | Substandard |  | or Loss |  | Total
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate loans | $ | 246,629 |  | $ | 1,983 |  | $ | 13,344 |  | $ | - |  | $ | 261,956
Commercial loans |  | 42,514 |  |  | - |  |  | - |  |  | - |  |  | 42,514
Total | $ | 289,143 |  | $ | 1,983 |  | $ | 13,344 |  | $ | - |  | $ | 304,470
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 tables present the recorded investment in the loan classes based on payment activity as of September 30, 2015 and December 31, 2014 (in thousands):
| Performing |  | Nonperforming |  | Total
September 30, 2015 |  |  |  |  |  |  |  |
Residential real estate loans | $ | 161,375 |  | $ | 953 |  | $ | 162,328
Construction |  | 20,047 |  |  | - |  |  | 20,047
Consumer loans |  | 27,182 |  |  | 1 |  |  | 27,183
Total | $ | 208,604 |  | $ | 954 |  | $ | 209,558
| Performing |  | Nonperforming |  | Total
December 31, 2014 |  |  |  |  |  |  |  |
Residential real estate loans | $ | 156,464 |  | $ | 1,675 |  | $ | 158,139
Construction |  | 19,221 |  |  | - |  |  | 19,221
Consumer loans |  | 19,700 |  |  | 4 |  |  | 19,704
Total | $ | 195,385 |  | $ | 1,679 |  | $ | 197,064
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, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential | $ | 160,916 |  | $ | 374 |  | $ | 85 |  | $ | - |  | $ | 953 |  | $ | 1,412 |  | $ | 162,328
Commercial |  | 257,694 |  |  | 61 |  |  | 103 |  |  | - |  |  | 8,177 |  |  | 8,341 |  |  | 266,035
Construction |  | 20,047 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 20,047
Commercial loans |  | 68,264 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 68,264
Consumer loans |  | 27,104 |  |  | 69 |  |  | 9 |  |  | - |  |  | 1 |  |  | 79 |  |  | 27,183
Total | $ | 534,025 |  | $ | 504 |  | $ | 197 |  | $ | - |  | $ | 9,131 |  | $ | 9,832 |  | $ | 543,857
| 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, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential | $ | 156,242 |  | $ | 222 |  | $ | - |  | $ | - |  | $ | 1,675 |  | $ | 1,897 |  | $ | 158,139
Commercial |  | 252,495 |  |  | 5,100 |  |  | 440 |  |  | - |  |  | 3,921 |  |  | 9,461 |  |  | 261,956
Construction |  | 19,221 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 19,221
Commercial loans |  | 42,500 |  |  | 14 |  |  | - |  |  | - |  |  | - |  |  | 14 |  |  | 42,514
Consumer loans |  | 19,606 |  |  | 94 |  |  | - |  |  | - |  |  | 4 |  |  | 98 |  |  | 19,704
Total | $ | 490,064 |  | $ | 5,430 |  | $ | 440 |  | $ | - |  | $ | 5,600 |  | $ | 11,470 |  | $ | 501,534
Allowance for Loan Losses and Recorded Investment in Financing Receivables [Table Text Block] | The following tables present 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, 2014 | $ | 1,323 |  | $ | 3,890 |  | $ | 222 |  | $ | 256 |  | $ | 184 |  | $ | 5,875
Charge Offs |  | (159) |  |  | (1,692) |  |  | - |  |  | - |  |  | (59) |  |  | (1,910)
Recoveries |  | 4 |  |  | - |  |  | - |  |  | - |  |  | 18 |  |  | 22
Provision for loan losses |  | (181) |  |  | 1,980 |  |  | (137) |  |  | 28 |  |  | 70 |  |  | 1,760
Ending balance, September 30, 2015 | $ | 987 |  | $ | 4,178 |  | $ | 85 |  | $ | 284 |  | $ | 213 |  | $ | 5,747
Ending balance individually evaluated for impairment | $ | - |  | $ | 389 |  | $ | - |  | $ | - |  | $ | - |  | $ | 389
Ending balance collectively evaluated for impairment | $ | 987 |  | $ | 3,789 |  | $ | 85 |  | $ | 284 |  | $ | 213 |  | $ | 5,358
(In thousands) | Residential Real Estate |  | Commercial Real Estate |  | Construction |  | Commercial |  | Consumer |  | Total
Beginning balance, June 30, 2015 | $ | 1,085 |  | $ | 4,152 |  | $ | 97 |  | $ | 405 |  | $ | 208 |  | $ | 5,947
Charge Offs |  | (46) |  |  | (865) |  |  | - |  |  | - |  |  | (16) |  |  | (927)
Recoveries |  | - |  |  | - |  |  | - |  |  | - |  |  | 7 |  |  | 7
Provision for loan losses |  | (52) |  |  | 891 |  |  | (12) |  |  | (121) |  |  | 14 |  |  | 720
Ending balance, September 30, 2015 | $ | 987 |  | $ | 4,178 |  | $ | 85 |  | $ | 284 |  | $ | 213 |  | $ | 5,747
(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 |  | (132) |  |  | (1,177) |  |  | - |  |  | - |  |  | (36) |  |  | (1,345)
Recoveries |  | - |  |  | - |  |  | - |  |  | - |  |  | 28 |  |  | 28
Provision for loan losses |  | (57) |  |  | 2,005 |  |  | (704) |  |  | 14 |  |  | 2 |  |  | 1,260
Ending balance, September 30, 2014 | $ | 1,252 |  | $ | 3,853 |  | $ | 194 |  | $ | 198 |  | $ | 154 |  | $ | 5,651
Ending balance individually evaluated for impairment | $ | - |  | $ | 61 |  | $ | - |  | $ | - |  | $ | - |  | $ | 61
Ending balance collectively evaluated for impairment | $ | 1,252 |  | $ | 3,792 |  | $ | 194 |  | $ | 198 |  | $ | 154 |  | $ | 5,590
(In thousands) | Residential Real Estate |  | Commercial Real Estate |  | Construction |  | Commercial |  | Consumer |  | Total
Beginning balance, June 30, 2014 | $ | 1,194 |  | $ | 3,900 |  | $ | 205 |  | $ | 179 |  | $ | 133 |  | $ | 5,611
Charge Offs |  | (34) |  |  | (348) |  |  | - |  |  | - |  |  | (9) |  |  | (391)
Recoveries |  | - |  |  | - |  |  | - |  |  | - |  |  | 11 |  |  | 11
Provision for loan losses |  | 92 |  |  | 301 |  |  | (11) |  |  | 19 |  |  | 19 |  |  | 420
Ending balance, September 30, 2014 | $ | 1,252 |  | $ | 3,853 |  | $ | 194 |  | $ | 198 |  | $ | 154 |  | $ | 5,651

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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=49124121&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 55 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525 Reference 2: 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=49124121&loc=SL6953659-111524 + 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=49124121&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=49124121&loc=SL6953401-111524 + Details
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