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Loans Receivable and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2017

Loans Receivable and Allowance for Loan Losses [Abstract]

Composition Of The Loan Portfolio





	December 31, 2017						December 31, 2016
Real Estate:
Residential	$	235,759		30.8	%		$	237,177		33.2	%
Commercial		342,934		44.9				320,187		44.8
Construction		17,228		2.3				19,709		2.8
Commercial, financial and agricultural		97,461		12.7				85,508		12.0
Consumer loans to individuals		70,953		9.3				51,524		7.2
Total loans		764,335		100.0	%			714,105		100.0	%

Deferred fees, net		(243)						(216)
Total loans receivable		764,092						713,889
Allowance for loan losses		(7,634)						(6,463)
Net loans receivable	$	756,458					$	707,426



Components Of Purchase Accounting Adjustments Related To Purchased Credit-impaired Loans Acquired



(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



	2017			2016			2015
Balance at beginning of period	$	208		$	-		$	8
Additions		-			239			-
Accretion		(73)			(30)		(12)	(1)
Reclassification and other		(27)			(1)			(7)
Balance at end of period	$	108		$	208		$	-



Information Regarding Loans Acquired and Accounted for in Accordance With ASC 310-30



	December 31, 2017			December 31, 2016

Outstanding Balance	$	1,444		$	1,821
Carrying Amount	$	1,174		$	1,386



Summary Of Amount Of Loans In Each Category That Were Individually And Collectively Evaluated For Impairment



	Real Estate Loans
										Commercial			Consumer
	Residential			Commercial			Construction			Loans			Loans			Total
	(In thousands)
December 31, 2017
Individually evaluated for  impairment	$	23		$	1,224		$	-		$	-		$	-		$	1,247
Loans acquired with deteriorated credit quality		833			341			-			-			-			1,174
Collectively evaluated for impairment		234,903			341,369			17,228			97,461			70,953			761,914
Total Loans	$	235,759		$	342,934		$	17,228		$	97,461		$	70,953		$	764,335









	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



Impaired Loans and Related Interest Income by Loan Portfolio Class



				Unpaid
	Recorded			Principal			Associated
	Investment			Balance			Allowance
December 31, 2017	(In thousands)
With no related allowance recorded:
Real Estate Loans
    Residential	$	23		$	28		$	-
    Commercial		1,224			1,496			-
          Subtotal		1,247			1,524			-

Total:
Real Estate Loans
    Residential		23			28			-
    Commercial		1,224			1,496			-
          Total Impaired Loans	$	1,247		$	1,524		$	-









				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		$	-


The following information for impaired loans is presented for the years ended December 31, 2017, 2016 and 2015:








	Average Recorded	Average Recorded								Interest Income
		Investment								Recognized
	2017			2016				2015		2017			2016				2015
	(In thousands)
Total:
Real Estate Loans
Residential	$	23		$	25		$	159		$	-		$	-		$	4
Commercial		1,209			2,671			8,847			56			91			526
Commercial Loans		-			-			9			-			-			2
Total Loans	$	1,232		$	2,696		$	9,015		$	56		$	91		$	532



Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating



				Special
	Pass			Mention			Substandard			Doubtful			Loss			Total
December 31, 2017
Commercial real estate loans	$	329,617		$	9,680		$	3,637		$	-		$	-		$	342,934
Commercial		97,389			16			56			-			-			97,461
Total	$	427,006		$	9,696		$	3,693		$	-		$	-		$	440,395







				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



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, 2017 and December 31, 2016 (in thousands):









	Performing			Nonperforming			Total
December 31, 2017
Residential real estate loans	$	233,966		$	1,793		$	235,759
Construction		17,228			-			17,228
Consumer loans to individuals		70,953			-			70,953
Total	$	322,147		$	1,793		$	323,940









	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



Loan Portfolio Summarized by the Past Due Status



	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, 2017
Real Estate loans
Residential	$	233,291		$	594		$	81		$	87		$	1,706		$	2,468		$	235,759
Commercial		341,602			646			-			409			277			1,332			342,934
Construction		17,228			-			-			-			-			-			17,228
Commercial  loans		97,424			10			27			-			-			37			97,461
Consumer  loans		70,869			60			24			-			-			84			70,953
Total	$	760,414		$	1,310		$	132		$	496		$	1,983		$	3,921		$	764,335











	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



Allowance for Loan Losses and Recorded Investment in Financing Receivables









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, 2016	$	1,092		$	4,623		$	78		$	307		$	363		$	6,463
Charge Offs		(83)			(902)			(28)			-			(207)			(1,220)
Recoveries		6			159			-			-			26			191
Provision for loan losses		257			1,385			40			156			362			2,200
Ending balance, December 31, 2017	$	1,272		$	5,265		$	90		$	463		$	544		$	7,634
Ending balance individually evaluated for impairment	$	-		$	-		$	-		$	-		$	-		$	-
Ending balance collectively evaluated for impairment	$	1,272		$	5,265		$	90		$	463		$	544		$	7,634











(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





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