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Loans and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2014

Loans and Leases Receivable Disclosure [Abstract]

Schedule of summary of loans, by major class within the Company's loan portfolio

(in thousands)		2014				2013
Commercial, financial, and agricultural		$	154,834			$	141,845
Real estate construction - residential			18,103				21,008
Real estate construction - commercial			48,822				55,076
Real estate mortgage - residential			247,117				225,630
Real estate mortgage - commercial			372,321				375,686
Installment and other consumer			20,016				20,302
Total loans		$	861,213			$	839,547

Schedule of loans to directors and executive officers

(in thousands)
Balance at December 31, 2013		$	4,837
New loans			478
Amounts collected			(375	)
Balance at December 31, 2014		$	4,940

Schedule of summary of the allowance for loan losses

		Commercial,				Real Estate				Real Estate				Real Estate				Real Estate				Installment
		Financial, &				Construction -				Construction -				Mortgage -				Mortgage -				Loans to				Un-
(in thousands)		Agricultural				Residential				Commercial				Residential				Commercial				Individuals				allocated				Total
Balance at December 31, 2011		$	1,804			$	1,188			$	1,562			$	3,251			$	5,734			$	267			$	3			$	13,809
Additions:
Provision for loan losses			1,732				(523	)			126				955				6,318				293				(1	)			8,900
Deductions:
Loans charged off			1,760				0				0				977				5,466				586				0				8,789
Less recoveries on loans			(161	)			(67	)			(23	)			(158	)			(248	)			(265	)			0				(922	)
Net loans charged off			1,599				(67	)			(23	)			819				5,218				321				0				7,867
Balance at December 31, 2012		$	1,937			$	732			$	1,711			$	3,387			$	6,834			$	239			$	2			$	14,842
Additions:
Provision for loan losses			992				318				(452	)			273				622				272				5				2,030
Deductions:
Loans charged off			895				119				633				812				1,301				420				0				4,180
Less recoveries on loans			(340	)			0				(5	)			(111	)			(368	)			(203	)			0				(1,027	)
Net loans charged off			555				119				628				701				933				217				0				3,153
Balance at December 31, 2013		$	2,374			$	931			$	631			$	2,959			$	6,523			$	294			$	7			$	13,719
Additions:
Provision for loan losses			371				(592	)			326				(226	)			(107	)			195				33				0
Deductions:
Loans charged off			1,285				349				491				408				2,890				405				0				5,828
Less recoveries on loans			(319	)			(181	)			0				(202	)			(320	)			(186	)			0				(1,208	)
Net loans charged off			966				168				491				206				2,570				219				0				4,620
Balance at December 31, 2014		$	1,779			$	171			$	466			$	2,527			$	3,846			$	270			$	40			$	9,099

		Commercial,				Real Estate				Real Estate				Real Estate				Real Estate				Installment
		Financial, and				Construction -				Construction -				Mortgage -				Mortgage -				Loans to				Un-
(in thousands)		Agricultural				Residential				Commercial				Residential				Commercial				Individuals				allocated				Total
December 31, 2014
Allowance for loan losses:
Individually evaluated for impairment		$	134			$	0			$	0			$	1,343			$	246			$	26			$	0			$	1,749
Collectively evaluated for impairment			1,645				171				466				1,184				3,600				244				40				7,350
Total		$	1,779			$	171			$	466			$	2,527			$	3,846			$	270			$	40			$	9,099
Loans outstanding:
Individually evaluated for impairment		$	7,541			$	1,750			$	2,096			$	7,878			$	16,464			$	234			$	0			$	35,963
Collectively evaluated for impairment			147,293				16,353				46,726				239,239				355,857				19,782				0				825,250
Total		$	154,834			$	18,103			$	48,822			$	247,117			$	372,321			$	20,016			$	0			$	861,213
December 31, 2013
Allowance for loan losses:
Individually evaluated for impairment		$	721			$	392			$	304			$	1,374			$	1,989			$	16			$	0			$	4,796
Collectively evaluated for impairment			1,653				539				327				1,585				4,534				278				7				8,923
Total		$	2,374			$	931			$	631			$	2,959			$	6,523			$	294			$	7			$	13,719
Loans outstanding:
Individually evaluated for impairment		$	4,015			$	2,204			$	6,615			$	6,517			$	15,422			$	43			$	0			$	34,816
Collectively evaluated for impairment			137,830				18,804				48,461				219,113				360,264				20,259				0				804,731
Total		$	141,845			$	21,008			$	55,076			$	225,630			$	375,686			$	20,302			$	0			$	839,547

Schedule of impaired loans

(in thousands)		2014				2013
Non-accrual loans		$	18,243			$	23,680
Troubled debt restructurings continuing to accrue interest			17,720				11,395
Total impaired loans		$	35,963			$	35,075

						Unpaid
		Recorded				Principal				Specific
(in thousands)		Investment				Balance				Reserves
December 31, 2014
With no related allowance recorded:
Commercial, financial and agricultural		$	6,021			$	6,232			$	0
Real estate - construction residential			1,750				2,259				0
Real estate - construction commercial			2,096				2,319				0
Real estate - residential			3,213				3,270				0
Real estate - commercial			15,409				18,950				0
Consumer			36				36				0
Total		$	28,525			$	33,066			$	0
With an allowance recorded:
Commercial, financial and agricultural		$	1,520			$	1,528			$	134
Real estate - construction residential			0				0				0
Real estate - construction commercial			0				0				0
Real estate - residential			4,665				3,546				1,343
Real estate - commercial			1,055				1,171				246
Consumer			198				237				26
Total		$	7,438			$	6,482			$	1,749
Total impaired loans		$	35,963			$	39,548			$	1,749

						Unpaid
		Recorded				Principal				Specific
(in thousands)		Investment				Balance				Reserves
December 31, 2013
With no related allowance recorded:
Commercial, financial and agricultural		$	2,467			$	2,593			$	0
Real estate - construction residential			44				80				0
Real estate - construction commercial			6,101				7,148				0
Real estate - residential			2,121				2,654				0
Real estate - commercial			7,817				8,056				0
Consumer			259				282				0
Total		$	18,809			$	20,813			$	0
With an allowance recorded:
Commercial, financial and agricultural		$	1,548			$	1,607			$	721
Real estate - construction residential			2,160				2,331				392
Real estate - construction commercial			514				514				304
Real estate - residential			4,396				4,570				1,374
Real estate - commercial			7,605				7,925				1,989
Consumer			43				45				16
Total		$	16,266			$	16,992			$	4,796
Total impaired loans		$	35,075			$	37,805			$	4,796

		2014								2013
						Interest								Interest
		Average				Recognized				Average				Recognized
		Recorded				For the				Recorded				For the
(in thousands)		Investment				Period Ended				Investment				Period Ended
With no related allowance recorded:
Commercial, financial and agricultural		$	3,141			$	94			$	2,693			$	108
Real estate - construction residential			610				2				80				0
Real estate - construction commercial			5,950				0				7,437				6
Real estate - residential			3,517				46				2,612				51
Real estate - commercial			13,703				400				8,461				170
Consumer			11				0				290				3
Total		$	26,932			$	542			$	21,573			$	338
With an allowance recorded:
Commercial, financial and agricultural		$	1,773			$	19			$	1,677			$	29
Real estate - construction residential			1,697				0				2,409				0
Real estate - construction commercial			42				0				514				0
Real estate - residential			5,118				129				4,596				24
Real estate - commercial			3,810				11				8,157				113
Consumer			312				0				45				0
Total		$	12,752			$	159			$	17,398			$	166
Total impaired loans		$	39,684			$	701			$	38,971			$	504

Schedule of aging information for the Company's past due and non-accrual loans

		Current or								90 Days
		Less Than								Past Due
		30 Days				30 - 89 Days				And Still
(in thousands)		Past Due				Past Due				Accruing				Non-Accrual				Total
December 31, 2014
Commercial, Financial, and Agricultural		$	149,366			$	189			$	0			$	5,279			$	154,834
Real Estate Construction - Residential			16,352				0				0				1,751				18,103
Real Estate Construction - Commercial			46,670				0				56				2,096				48,822
Real Estate Mortgage - Residential			239,469				3,229				0				4,419				247,117
Real Estate Mortgage - Commercial			366,653				1,203				0				4,465				372,321
Installment and Other Consumer			19,551				230				2				233				20,016
Total		$	838,061			$	4,851			$	58			$	18,243			$	861,213
December 31, 2013
Commercial, Financial, and Agricultural		$	139,219			$	942			$	0			$	1,684			$	141,845
Real Estate Construction - Residential			18,738				66				0				2,204				21,008
Real Estate Construction - Commercial			48,230				595				0				6,251				55,076
Real Estate Mortgage - Residential			217,268				4,068				129				4,165				225,630
Real Estate Mortgage - Commercial			365,787				725				100				9,074				375,686
Installment and Other Consumer			19,695				291				14				302				20,302
Total		$	808,937			$	6,687			$	243			$	23,680			$	839,547

Schedule of risk categories by class

(in thousands)		Commercial, Financial, & Agricultural				Real Estate Construction - Residential				Real Estate Construction - Commercial				Real Estate Mortgage - Residential				Real Estate Mortgage - Commercial				Installment and other Consumer				Total
At December 31, 2014
Watch		$	13,651			$	1,103			$	4,757			$	27,172			$	18,191			$	199			$	65,073
Substandard			3,188				90				1,211				6,583				16,101				139				27,312
Non-accrual			5,279				1,751				2,096				4,419				4,465				233				18,243
Total		$	22,118			$	2,944			$	8,064			$	38,174			$	38,757			$	571			$	110,628
At December 31, 2013
Watch		$	15,016			$	2,007			$	6,111			$	26,331			$	23,662			$	388			$	73,515
Substandard			7,553				92				1,403				8,579				14,510				281				32,418
Non-accrual			1,684				2,204				6,251				4,165				9,074				302				23,680
Total		$	24,253			$	4,303			$	13,765			$	39,075			$	47,246			$	971			$	129,613

Schedule of summary of loans that were modified as TDRs

		2014												2013
		Recorded Investment (1)												Recorded Investment (1)
(in thousands)		Number of  Contracts				Pre- Modification				Post- Modification				Number of  Contracts				Pre- Modification				Post- Modification
Troubled Debt Restructurings
Commercial, financial and agricultural			3			$	244			$	208				0			$	0			$	0
Real estate mortgage - residential			1				1,256				1,170				3				2,156				1,992
Real estate mortgage - commercial			0				0				0				1				1,282				1,282
Total			4			$	1,500			$	1,378				4			$	3,438			$	3,274

(1) The amounts reported post-modification are inclusive of all partial pay-downs and charge-offs, and no portion of the debt was forgiven. Loans modified as a TDR that were fully paid down, charged-off, or foreclosed upon during the period ended are not reported.

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- Definition

Tabular disclosure of loans to directors and executive officers or to entities in which such individuals had a beneficial interest of the Company.

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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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Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

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Tabular disclosure of financing receivables and troubled debt restructurings.

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