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Loans Receivable and Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2018

Loans Receivable and Allowance for Loan Losses [Abstract]

Composition Of The Loan Portfolio






	June 30, 2018						December 31, 2017
Real Estate Loans:
Residential	$	230,840		28.7	%		$	235,759		30.8	%
Commercial		364,686		45.4				342,934		44.9
Construction		18,115		2.2				17,228		2.3
Commercial, financial and agricultural		101,779		12.7				97,461		12.7
Consumer loans to individuals		88,523		11.0				70,953		9.3
Total loans		803,943		100.0	%			764,335		100.0	%
Deferred fees, net		(170)						(243)
Total loans receivable		803,773						764,092
Allowance for loan losses		(8,326)						(7,634)
Net loans receivable	$	795,447					$	756,458



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



	June 30, 2018			December 31, 2017

Outstanding Balance	$	1,111		$	1,444
Carrying Amount	$	919		$	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
June 30, 2018	(In thousands)

  Individually evaluated for impairment	$	23		$	1,234		$	-		$	-		$	-		$	1,257
Loans acquired with deteriorated credit quality		644			275			-			-			-			919
  Collectively evaluated for impairment		230,173			363,177			18,115			101,779			88,523			801,767
Total Loans	$	230,840		$	364,686		$	18,115		$	101,779		$	88,523		$	803,943







	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
June 30, 2018					(in thousands)
With no related allowance recorded:
Real Estate Loans
  Residential	$	23		$	28		$	-
  Commercial		1,234			1,546			-
Subtotal		1,257			1,574			-
Total:
Real Estate Loans
  Residential		23			28			-
  Commercial		1,234			1,546			-
Total Impaired Loans	$	1,257		$	1,574		$	-







				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 June 30, 2018 and 2017, respectively (in thousands):









	Average Recorded						Interest Income
	Investment						Recognized
	2018			2017			2018			2017

Real Estate Loans:
Residential	$	23		$	23		$	-		$	-
Commercial		1,202			2,821			16			29
Total	$	1,225		$	2,844		$	16		$	29









The following table presents the average recorded investment in impaired loans and the related amount of interest income recognized during the six-month periods ended June 30, 2018 and 2017, respectively (in thousands):







	Average Recorded						Interest Income
	Investment						Recognized
	2018			2017			2018			2017

Real Estate Loans:
Residential	$	23		$	23		$	-		$	-
Commercial		1,194			2,730			30			51
Total	$	1,217		$	2,753		$	30		$	51





Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating



				Special							Doubtful
	Pass			Mention			Substandard			or Loss			Total
June 30, 2018
Commercial real estate loans	$	351,691		$	8,610		$	4,385		$	-		$	364,686
Commercial loans		101,571			116			92			-			101,779
Total	$	453,262		$	8,726		$	4,477		$	-		$	466,465







				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 June 30, 2018 and December 31, 2017 (in thousands):







	Performing			Nonperforming			Total
June 30, 2018
Residential real estate loans	$	229,816		$	1,024		$	230,840
Construction		18,115			-			18,115
Consumer loans		88,523			-			88,523
Total	$	336,454		$	1,024		$	337,478







	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
June 30, 2018
Real Estate loans
Residential	$	229,283		$	533		$	-		$	-		$	1,024		$	1,557		$	230,840
Commercial		364,271			168			-			-			247			415			364,686
Construction		18,115			-			-			-			-			-			18,115
Commercial  loans		101,705			74			-			-			-			74			101,779
Consumer  loans		88,474			42			7			-			-			49			88,523
Total	$	801,848		$	817		$	7		$	-		$	1,271		$	2,095		$	803,943







	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		(75)			(134)			-			(5)			(117)			(331)
Recoveries		2			31			-			-			15			48
Provision for loan losses		256			85			38			232			364			975
Ending balance, June 30, 2018	$	1,455		$	5,247		$	128		$	690		$	806		$	8,326
Ending balance individually evaluated for impairment	$	-		$	-		$	-		$	-		$	-		$	-
Ending balance collectively evaluated for impairment	$	1,455		$	5,247		$	128		$	690		$	806		$	8,326


(In thousands)	Residential Real Estate			Commercial Real Estate			Construction			Commercial			Consumer			Total
Beginning balance, March 31, 2018	$	1,525		$	5,129		$	120		$	638		$	687		$	8,099
Charge Offs		(24)			(134)			-			(5)			(69)			(232)
Recoveries		1			25			-			-			8			34
Provision for loan losses		(47)			227			8			57			180			425
Ending balance, June 30, 2018	$	1,455		$	5,247		$	128		$	690		$	806		$	8,326















(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)			(96)			(13)			-			(82)			(274)
Recoveries		3			4			12			-			11			30
Provision for loan losses		242			697			16			53			192			1,200
Ending balance, June 30, 2017	$	1,254		$	5,228		$	93		$	360		$	484		$	7,419
Ending balance individually evaluated for impairment	$	-		$	-		$	-		$	-		$	-		$	-
Ending balance collectively evaluated for impairment	$	1,254		$	5,228		$	93		$	360		$	484		$	7,419


(In thousands)	Residential Real Estate			Commercial Real Estate			Construction			Commercial			Consumer			Total
Beginning balance, March 31, 2017	$	1,179		$	4,831		$	95		$	369		$	427		$	6,901
Charge Offs		(44)			(11)			(5)			-			(30)			(90)
Recoveries		2			2			-			-			4			8
Provision for loan losses		117			406			3			(9)			83			600
Ending balance, June 30, 2017	$	1,254		$	5,228		$	93		$	360		$	484		$	7,419





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Tabular disclosure of additional information regarding loans acquired and accounted for in accordance with ASC 310-30.

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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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