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Loans Receivable and Allowance for Loan Losses (Tables)

9 Months Ended

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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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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