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Loans Receivable and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2016

Loans Receivable and Allowance for Loan Losses [Abstract]

Composition of Loans Receivable [Table Text Block]





	December 31, 2016						December 31, 2015
Real Estate:
Residential	$	237,177		33.2	%		$	161,820		28.9	%
Commercial		320,187		44.8				279,123		49.8
Construction		19,709		2.8				18,987		3.4
Commercial, financial and agricultural		85,508		12.0				71,090		12.7
Consumer loans to individuals		51,524		7.2				29,231		5.2
Total loans		714,105		100.0	%			560,251		100.0	%

Deferred fees, net		(216)						(326)
Total loans receivable		713,889						559,925
Allowance for loan losses		(6,463)						(7,298)
Net loans receivable	$	707,426					$	552,627



Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Table Text Block]



(In Thousands)			July 31, 2016

Contractually required principal and interest		$	2,621
Non-accretable discount			(1,014)
Expected cash flows			1,607
Accretable discount			(239)
Estimated fair value		$	1,368




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



	2016			2015			2014
Balance at beginning of period	$	-		$	8		$	20
Additions		239			-			-
Accretion		(30)			(1)		(12)	(12)
Reclassification and other		(1)			(7)		-	-
Balance at end of period	$	208		$	-		$	8



Additional Information Regarding Loans Acquired and Accounted for in Accordance with ASC 310-30 [Table Text Block]



	December 31, 2016			December 31, 2015

Outstanding Balance	$	1,821		$	498
Carrying Amount	$	1,386		$	498



Schedule of Loans Individually and Collectively Evaluated for Impairment [Table Text Block]



	Real Estate Loans
										Commercial			Consumer
	Residential			Commercial			Construction			Loans			Loans			Total
	(In thousands)
December 31, 2016
Individually evaluated for  impairment	$	23		$	2,601		$	-		$	-		$	-		$	2,624
Loans acquired with deteriorated credit quality		821			565			-			-			-			1,386
Collectively evaluated for impairment		236,333			317,021			19,709			85,508			51,524			710,095
Total Loans	$	237,177		$	320,187		$	19,709		$	85,508		$	51,524		$	714,105









	Real Estate Loans
										Commercial			Consumer
	Residential			Commercial			Construction			Loans			Loans			Total
	(In thousands)
December 31, 2015
Individually evaluated for  impairment	$	28		$	8,659		$	-		$	43		$	-		$	8,730
Loans acquired with deteriorated credit quality		140			358			-			-			-			498
Collectively evaluated for impairment		161,652			270,106			18,987			71,047			29,231			551,023
Total Loans	$	161,820		$	279,123		$	18,987		$	71,090		$	29,231		$	560,251



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



				Unpaid
	Recorded			Principal			Associated
	Investment			Balance			Allowance
December 31, 2016	(In thousands)
With no related allowance recorded:
Real Estate Loans
    Residential	$	23		$	28		$	-
    Commercial		2,601			3,427			-
          Subtotal		2,624			3,455			-

Total:
Real Estate Loans
    Residential		23			28			-
    Commercial		2,601			3,427			-
          Total Impaired Loans	$	2,624		$	3,455		$	-









				Unpaid
	Recorded			Principal			Associated
	Investment			Balance			Allowance

December 31, 2015	(In thousands)
With no related allowance recorded:
Real Estate Loans
    Residential	$	168		$	173		$	-
    Commercial		2,644			4,610			-
Commercial, financial and agricultural		43			43
          Subtotal		2,855			4,826			-
With an allowance recorded:
Real Estate Loans
    Commercial		6,373			6,446			1,613
          Subtotal		6,373			6,446			1,613
Total:
Real Estate Loans
    Residential		168			173			-
    Commercial		9,017			11,056			1,613
Commercial, financial and agricultural		43			43			-
          Total Impaired Loans	$	9,228		$	11,272		$	1,613


The following information for impaired loans is presented for the years ended December 31, 2016, 2015 and 2014:








	Average Recorded	Average Recorded								Interest Income
		Investment								Recognized
	2016			2015				2014		2016			2015				2014
	(In thousands)
Total:
Real Estate Loans
Residential	$	25		$	159		$	233		$	-		$	4		$	5
Commercial		2,671			8,847			7,492			91			526			503
Commercial Loans		-			9			-			-			2			-
Total Loans	$	2,696		$	9,015		$	7,725		$	91		$	532		$	508



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



				Special
	Pass			Mention			Substandard			Doubtful			Loss			Total
December 31, 2016
Commercial real estate loans	$	310,432		$	5,432		$	4,323		$	-		$	-		$	320,187
Commercial		84,600			885			23			-			-			85,508
Total	$	395,032		$	6,317		$	4,346		$	-		$	-		$	405,695







				Special
	Pass			Mention			Substandard			Doubtful			Loss			Total
December 31, 2015
Commercial real estate loans	$	267,892		$	1,837		$	9,394		$	-		$	-		$	279,123
Commercial		71,047			-			43			-			-			71,090
Total	$	338,939		$	1,837		$	9,437		$	-		$	-		$	350,213

For residential real estate loans, construction loans and consumer loans, the Company evaluates credit quality based on the performance of the individual credits. Nonperforming loans include loans that have been placed on nonaccrual status and loans remaining in accrual status on which the contractual payment of principal and interest has become 90 days past due. The following table presents the recorded investment in the loan classes based on payment activity as of December 31, 2016 and December 31, 2015 (in thousands):









	Performing			Nonperforming			Total
December 31, 2016
Residential real estate loans	$	235,829		$	1,137		$	237,177
Construction		19,681			28			19,709
Consumer loans to individuals		51,524			-			51,524
Total	$	307,034		$	1,165		$	308,410









	Performing			Nonperforming			Total
December 31, 2015
Residential real estate loans	$	161,380		$	440		$	161,820
Construction		18,987			-			18,987
Consumer loans to individuals		29,231			-			29,231
Total	$	209,598		$	440		$	210,038



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
December 31, 2016
Real Estate loans
Residential	$	234,790		$	986		$	264		$	1		$	1,136		$	2,387		$	237,177
Commercial		318,979			445			1			-			762			1,208			320,187
Construction		19,681			-			-			-			28			28			19,709
Commercial  loans		85,355			143			10			-			-			153			85,508
Consumer  loans		51,456			39			29			-			-			68			51,524
Total	$	710,261		$	1,613		$	304		$	1		$	1,926		$	3,844		$	714,105











	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, 2015
Real Estate loans
Residential	$	160,683		$	646		$	51		$	-		$	440		$	1,137		$	161,820
Commercial		272,125			310			39			-			6,649			6,998			279,123
Construction		18,959			28			-			-			-			28			18,987
Commercial  loans		71,043			4			-			-			43			47			71,090
Consumer  loans		29,179			41			11			-			-			52			29,231
Total	$	551,989		$	1,029		$	101		$	-		$	7,132		$	8,262		$	560,251



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, 2015	$	1,069		$	5,506		$	90		$	397		$	236		$	7,298
Charge Offs		(123)			(2,711)			-			(15)			(102)			(2,951)
Recoveries		6			15			-			-			45			66
Provision for loan losses		140			1,813			(12)			(75)			184			2,050
Ending balance, December 31, 2016	$	1,092		$	4,623		$	78		$	307		$	363		$	6,463
Ending balance individually evaluated for impairment	$	-		$	3		$	-		$	-		$	-		$	3
Ending balance collectively evaluated for impairment	$	1,092		$	4,620		$	78		$	307		$	363		$	6,460











(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		(224)			(2,883)			-			-			(91)			(3,198)
Recoveries		20			-			-			-			21			41
Provision for loan losses		(50)			4,499			(132)			141			122			4,580
Ending balance, December 31, 2015	$	1,069		$	5,506		$	90		$	397		$	236		$	7,298
Ending balance individually evaluated for impairment	$	-		$	1,613		$	-		$	-		$	-		$	1,613
Ending balance collectively evaluated for impairment	$	1,069		$	3,893		$	90		$	397		$	236		$	5,685













(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		(270)			(1,196)			-			-			(80)			(1,546)
Recoveries		-			2			-			-			31			33
Provision for loan losses		152			2,059			(676)			72			73			1,680
Ending balance, December 31, 2014	$	1,323		$	3,890		$	222		$	256		$	184		$	5,875
Ending balance individually evaluated for impairment	$	-		$	293		$	-		$	-		$	-		$	293
Ending balance collectively evaluated for impairment	$	1,323		$	3,597		$	222		$	256		$	184		$	5,582



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