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Loans Receivable and Allowance for Loan Losses (Tables) | 6 Months Ended
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Jun. 30, 2019
Loans Receivable and Allowance for Loan Losses [Abstract] |
Composition of the Loan Portfolio |
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﻿ | June 30, 2019 |  |  | December 31, 2018 |
﻿Real Estate Loans: |  |  |  |  |  |  |  |  |  |  |
﻿Residential | $ | 230,405 |  | 26.0 | % |  | $ | 235,523 |  | 27.7 | %
﻿Commercial |  | 381,915 |  | 43.0 |  |  |  | 374,790 |  | 44.1 |
﻿Construction |  | 19,784 |  | 2.2 |  |  |  | 17,445 |  | 2.0 |
﻿Commercial, financial and agricultural |  | 120,732 |  | 13.6 |  |  |  | 110,542 |  | 13.0 |
﻿Consumer loans to individuals |  | 134,968 |  | 15.2 |  |  |  | 112,002 |  | 13.2 |
﻿Total loans |  | 887,804 |  | 100.0 | % |  |  | 850,302 |  | 100.0 | %
﻿Deferred fees, net |  | (131) |  |  |  |  |  | (120) |  |  |
﻿Total loans receivable |  | 887,673 |  |  |  |  |  | 850,182 |  |  |
﻿Allowance for loan losses |  | (8,228) |  |  |  |  |  | (8,452) |  |  |
﻿Net loans receivable | $ | 879,445 |  |  |  |  | $ | 841,730 |  |  |
﻿
Information Regarding Loans Acquired and Accounted for in Accordance With ASC 310-30 |
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﻿ | June 30, 2019 |  | December 31, 2018
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﻿Outstanding Balance | $ | 965 |  | $ | 1,055
﻿Carrying Amount | $ | 822 |  | $ | 886
﻿
Summary of Amount of Loans in Each Category that were Individually and Collectively Evaluated for Impairment |
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﻿ | Real Estate Loans |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  | Commercial |  | Consumer |  |  |
﻿ | Residential |  | Commercial |  | Construction |  | Loans |  | Loans |  | Total
﻿June 30, 2019 | (In thousands)
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﻿ Individually evaluated for impairment | $ | - |  | $ | 752 |  | $ | - |  | $ | - |  | $ | - |  | $ | 752
﻿Loans acquired with deteriorated credit quality |  | 583 |  |  | 239 |  |  | - |  |  | - |  |  | - |  |  | 822
﻿ Collectively evaluated for impairment |  | 229,822 |  |  | 380,924 |  |  | 19,784 |  |  | 120,732 |  |  | 134,968 |  |  | 886,230
﻿Total Loans | $ | 230,405 |  | $ | 381,915 |  | $ | 19,784 |  | $ | 120,732 |  | $ | 134,968 |  | $ | 887,804
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﻿ | Real Estate Loans |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  | Commercial |  | Consumer |  |  |
﻿ | Residential |  | Commercial |  | Construction |  | Loans |  | Loans |  | Total
﻿ | (In thousands)
﻿December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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﻿Individually evaluated for impairment | $ | - |  | $ | 1,319 |  | $ | - |  | $ | - |  | $ | - |  | $ | 1,319
﻿Loans acquired with deteriorated credit quality |  | 630 |  |  | 256 |  |  | - |  |  | - |  |  | - |  |  | 886
﻿Collectively evaluated for impairment |  | 234,893 |  |  | 373,215 |  |  | 17,445 |  |  | 110,542 |  |  | 112,002 |  |  | 848,097
﻿Total Loans | $ | 235,523 |  | $ | 374,790 |  | $ | 17,445 |  | $ | 110,542 |  | $ | 112,002 |  | $ | 850,302
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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. ﻿
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﻿ |  |  |  | Unpaid |  |  |
﻿ | Recorded |  | Principal |  | Associated
﻿ | Investment |  | Balance |  | Allowance
﻿June 30, 2019 |  |  |  |  | (in thousands) |  |
﻿With no related allowance recorded: |  |  |  |  |  |  |  |
﻿Real Estate Loans: |  |  |  |  |  |  |  |
﻿ Commercial | $ | 752 |  | $ | 1,338 |  | $ | -
﻿Subtotal |  | 752 |  |  | 1,338 |  |  | -
﻿Total: |  |  |  |  |  |  |  |
﻿Real Estate Loans: |  |  |  |  |  |  |  |
﻿ Commercial |  | 752 |  |  | 1,338 |  |  | -
﻿Total Impaired Loans | $ | 752 |  | $ | 1,338 |  | $ | -
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﻿ |  |  |  | Unpaid |  |  |
﻿ | Recorded |  | Principal |  | Associated
﻿ | Investment |  | Balance |  | Allowance
﻿December 31, 2018 |  |  |  |  | (in thousands) |  |
﻿With no related allowance recorded: |  |  |  |  |  |  |  |
﻿Real Estate Loans: |  |  |  |  |  |  |  |
﻿Commercial | $ | 1,319 |  | $ | 1,747 |  | $ | -
﻿Subtotal |  | 1,319 |  |  | 1,747 |  |  | -
﻿Total: |  |  |  |  |  |  |  |
﻿Real Estate Loans: |  |  |  |  |  |  |  |
﻿Commercial |  | 1,319 |  |  | 1,747 |  |  | -
﻿Total Impaired Loans | $ | 1,319 |  | $ | 1,747 |  | $ | -
﻿ ﻿ ﻿ ﻿ ﻿ 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, 2019 and 2018, respectively (in thousands): ﻿ ﻿ ﻿
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﻿ | Average Recorded |  | Interest Income
﻿ | Investment |  | Recognized
﻿ | 2019 |  | 2018 |  | 2019 |  | 2018
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﻿Real Estate Loans: |  |  |  |  |  |  |  |  |  |  |
﻿Residential | $ | - |  | $ | 23 |  | $ | - |  | $ | -
﻿Commercial |  | 601 |  |  | 1,202 |  |  | 24 |  |  | 16
﻿Total | $ | 601 |  | $ | 1,225 |  | $ | 24 |  | $ | 16
﻿ ﻿ ﻿ 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, 2019 and 2018, respectively (in thousands): ﻿ ﻿ ﻿
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﻿ | Average Recorded |  | Interest Income
﻿ | Investment |  | Recognized
﻿ | 2019 |  | 2018 |  | 2019 |  | 2018
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﻿Real Estate Loans: |  |  |  |  |  |  |  |  |  |  |
﻿Residential | $ | - |  | $ | 23 |  | $ | - |  | $ | -
﻿Commercial |  | 840 |  |  | 1,194 |  |  | 24 |  |  | 30
﻿Total | $ | 840 |  | $ | 1,217 |  | $ | 24 |  | $ | 30
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Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating | ﻿
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﻿ |  |  |  | Special |  |  |  |  |  | Doubtful |  |
﻿ | Pass |  | Mention |  | Substandard |  | or Loss |  | Total
﻿June 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Commercial real estate loans | $ | 365,739 |  | $ | 12,629 |  | $ | 3,547 |  | $ | - |  | $ | 381,915
﻿Commercial loans |  | 120,445 |  |  | 59 |  |  | 228 |  |  | - |  |  | 120,732
﻿Total | $ | 486,184 |  | $ | 12,688 |  | $ | 3,775 |  | $ | - |  | $ | 502,647
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﻿ | Pass |  | Mention |  | Substandard |  | or Loss |  | Total
﻿December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Commercial real estate loans | $ | 360,838 |  | $ | 7,918 |  | $ | 6,034 |  | $ | - |  | $ | 374,790
﻿Commercial loans |  | 109,966 |  |  | 82 |  |  | 494 |  |  | - |  |  | 110,542
﻿Total | $ | 470,804 |  | $ | 8,000 |  | $ | 6,528 |  | $ | - |  | $ | 485,332
﻿ 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, 2019 and December 31, 2018 (in thousands): ﻿ ﻿
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﻿ | Performing |  | Nonperforming |  | Total
﻿June 30, 2019 |  |  |  |  |  |  |  |
﻿Residential real estate loans | $ | 229,831 |  | $ | 574 |  | $ | 230,405
﻿Construction |  | 19,784 |  |  | - |  |  | 19,784
﻿Consumer loans |  | 134,968 |  |  | - |  |  | 134,968
﻿Total | $ | 384,583 |  | $ | 574 |  | $ | 385,157
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﻿ | Performing |  | Nonperforming |  | Total
﻿December 31, 2018 |  |  |  |  |  |  |  |
﻿Residential real estate loans | $ | 234,725 |  | $ | 798 |  | $ | 235,523
﻿Construction |  | 17,445 |  |  | - |  |  | 17,445
﻿Consumer loans |  | 112,002 |  |  | - |  |  | 112,002
﻿Total | $ | 364,172 |  | $ | 798 |  | $ | 364,970
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Loan Portfolio Summarized by the Past Due Status |
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﻿ | 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, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Real Estate loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Residential | $ | 229,382 |  | $ | 377 |  | $ | 72 |  | $ | - |  | $ | 574 |  | $ | 1,023 |  | $ | 230,405
﻿Commercial |  | 380,828 |  |  | 271 |  |  | 64 |  |  | - |  |  | 752 |  |  | 1,087 |  |  | 381,915
﻿Construction |  | 19,784 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 19,784
﻿Commercial loans |  | 120,646 |  |  | 57 |  |  | - |  |  | - |  |  | 29 |  |  | 86 |  |  | 120,732
﻿Consumer loans |  | 134,811 |  |  | 157 |  |  | - |  |  | - |  |  | - |  |  | 157 |  |  | 134,968
﻿Total | $ | 885,451 |  | $ | 862 |  | $ | 136 |  | $ | - |  | $ | 1,355 |  | $ | 2,353 |  | $ | 887,804
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﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ | 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, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Real Estate loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Residential | $ | 234,201 |  | $ | 373 |  | $ | 151 |  | $ | - |  | $ | 798 |  | $ | 1,322 |  | $ | 235,523
﻿Commercial |  | 372,617 |  |  | 1,043 |  |  | 788 |  |  | - |  |  | 342 |  |  | 2,173 |  |  | 374,790
﻿Construction |  | 17,445 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 17,445
﻿Commercial loans |  | 110,191 |  |  | 320 |  |  | 31 |  |  | - |  |  | - |  |  | 351 |  |  | 110,542
﻿Consumer loans |  | 111,796 |  |  | 171 |  |  | 35 |  |  | - |  |  | - |  |  | 206 |  |  | 112,002
﻿Total | $ | 846,250 |  | $ | 1,907 |  | $ | 1,005 |  | $ | - |  | $ | 1,140 |  | $ | 4,052 |  | $ | 850,302
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Allowance for Loan Losses and Recorded Investment in Financing Receivables | ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿
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﻿(In thousands) | Residential Real Estate |  | Commercial Real Estate |  | Construction |  | Commercial |  | Consumer |  | Total
﻿Beginning balance, December 31, 2018 | $ | 1,328 |  | $ | 5,455 |  | $ | 93 |  | $ | 712 |  | $ | 864 |  | $ | 8,452
﻿Charge Offs |  | (75) |  |  | (615) |  |  | - |  |  | (234) |  |  | (135) |  |  | (1,059)
﻿Recoveries |  | 15 |  |  | 14 |  |  | - |  |  | 21 |  |  | 35 |  |  | 85
﻿Provision for loan losses |  | 179 |  |  | (160) |  |  | 19 |  |  | 397 |  |  | 315 |  |  | 750
﻿Ending balance, June 30, 2019 | $ | 1,447 |  | $ | 4,694 |  | $ | 112 |  | $ | 896 |  | $ | 1,079 |  | $ | 8,228
﻿Ending balance individually evaluated for impairment | $ | - |  | $ | - |  | $ | - |  | $ | - |  | $ | - |  | $ | -
﻿Ending balance collectively evaluated for impairment | $ | 1,447 |  | $ | 4,694 |  | $ | 112 |  | $ | 896 |  | $ | 1,079 |  | $ | 8,228
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﻿(In thousands) | Residential Real Estate |  | Commercial Real Estate |  | Construction |  | Commercial |  | Consumer |  | Total
﻿Beginning balance, March 31, 2019 | $ | 1,455 |  | $ | 4,947 |  | $ | 108 |  | $ | 811 |  | $ | 1,028 |  | $ | 8,349
﻿Charge Offs |  | (10) |  |  | (146) |  |  | - |  |  | (233) |  |  | (72) |  |  | (461)
﻿Recoveries |  | 4 |  |  | 4 |  |  | - |  |  | 11 |  |  | 21 |  |  | 40
﻿Provision for loan losses |  | (2) |  |  | (111) |  |  | 4 |  |  | 307 |  |  | 102 |  |  | 300
﻿Ending balance, June 30, 2019 | $ | 1,447 |  | $ | 4,694 |  | $ | 112 |  | $ | 896 |  | $ | 1,079 |  | $ | 8,228
﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿

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- Definition 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. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919230-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953659-111524 + Details
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