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Loans Receivable and Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2018

Loans Receivable and Allowance for Loan Losses [Abstract]

Composition Of The Loan Portfolio






	March 31, 2018						December 31, 2017
Real Estate Loans:
Residential	$	232,771		30.0	%		$	235,759		30.8	%
Commercial		348,507		44.9				342,934		44.9
Construction		17,831		2.3				17,228		2.3
Commercial, financial and agricultural		100,840		13.0				97,461		12.7
Consumer loans to individuals		75,964		9.8				70,953		9.3
Total loans		775,913		100.0	%			764,335		100.0	%
Deferred fees, net		(232)						(243)
Total loans receivable		775,681						764,092
Allowance for loan losses		(8,099)						(7,634)
Net loans receivable	$	767,582					$	756,458



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



	March 31, 2018			December 31, 2017

Outstanding Balance	$	1,411		$	1,444
Carrying Amount	$	1,157		$	1,174



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
March 31, 2018	(In thousands)

  Individually evaluated for impairment	$	23		$	1,215		$	-		$	-		$	-		$	1,238
Loans acquired with deteriorated credit quality		823			334			-			-			-			1,157
  Collectively evaluated for impairment		231,925			346,958			17,831			100,840			75,964			773,518
Total Loans	$	232,771		$	348,507		$	17,831		$	100,840		$	75,964		$	775,913







	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



Impaired Loans and Related Interest Income by Loan Portfolio Class

The following table 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
March 31, 2018					(in thousands)
With no related allowance recorded:
Real Estate Loans
  Residential	$	23		$	28		$	-
  Commercial		1,215			1,487			-
Subtotal		1,238			1,515			-
Total:
Real Estate Loans
  Residential		23			28			-
  Commercial		1,215			1,487			-
Total Impaired Loans	$	1,238		$	1,515		$	-







				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		$	-







The following table presents the average recorded investment in impaired loans and the related amount of interest income recognized during the three-month periods ended March 31, 2018 and 2017, respectively (in thousands):









	Average Recorded						Interest Income
	Investment						Recognized
	2018			2017			2018			2017

Real Estate Loans:
Residential	$	23		$	83		$	-		$	-
Commercial		1,219			2,559			14			22
Total	$	1,242		$	2,642		$	14		$	22









Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating



				Special							Doubtful
	Pass			Mention			Substandard			or Loss			Total
March 31, 2018
Commercial real estate loans	$	335,523		$	8,484		$	4,500		$	-		$	348,507
Commercial loans		100,776			12			52			-			100,840
Total	$	436,299		$	8,496		$	4,552		$	-		$	449,347







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





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 March 31, 2018 and December 31, 2017 (in thousands):







	Performing			Nonperforming			Total
March 31, 2018
Residential real estate loans	$	231,363		$	1,408		$	232,771
Construction		17,831			-			17,831
Consumer loans		75,964			-			75,964
Total	$	325,158		$	1,408		$	326,566







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



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
March 31, 2018
Real Estate loans
Residential	$	230,742		$	516		$	105		$	-		$	1,408		$	2,029		$	232,771
Commercial		347,526			685			24			-			272			981			348,507
Construction		17,831			-			-			-			-			-			17,831
Commercial  loans		100,786			54			-			-			-			54			100,840
Consumer  loans		75,865			84			15			-			-			99			75,964
Total	$	772,750		$	1,339		$	144		$	-		$	1,680		$	3,163		$	775,913







	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



Allowance for Loan Losses and Recorded Investment in Financing Receivables

Management reviews the loan portfolio on a quarterly basis using a defined, consistently applied process in order to make appropriate and timely adjustments to the allowance for loan losses.  When information confirms all or part of specific loans to be uncollectible, these amounts are promptly charged off  against the allowance.  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, 2017	$	1,272		$	5,265		$	90		$	463		$	544		$	7,634
Charge Offs		(51)			-			-			-			(48)			(99)
Recoveries		1			6			-			-			7			14
Provision for loan losses		303			(142)			30			175			184			550
Ending balance, March 31, 2018	$	1,525		$	5,129		$	120		$	638		$	687		$	8,099
Ending balance individually evaluated for impairment	$	-		$	-		$	-		$	-		$	-		$	-
Ending balance collectively evaluated for impairment	$	1,525		$	5,129		$	120		$	638		$	687		$	8,099













(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		(39)			(85)			(8)			-			(52)			(184)
Recoveries		1			2			12			-			7			22
Provision for loan losses		125			291			13			62			109			600
Ending balance, March 31, 2017	$	1,179		$	4,831		$	95		$	369		$	427		$	6,901
Ending balance individually evaluated for impairment	$	-		$	-		$	-		$	-		$	-		$	-
Ending balance collectively evaluated for impairment	$	1,179		$	4,831		$	95		$	369		$	427		$	6,901





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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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