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Loans and Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2017

Loans and Leases Receivable Disclosure [Abstract]

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

		June 30,				December 31,
(in thousands)		2017				2016
Commercial, financial, and agricultural		$	187,251			$	182,881
Real estate construction - residential			20,037				18,907
Real estate construction - commercial			78,257				55,653
Real estate mortgage - residential			255,426				259,900
Real estate mortgage - commercial			461,062				426,470
Installment and other consumer			32,987				30,218
Total loans		$	1,035,020			$	974,029

Schedule of summary of the allowance for loan losses

		Three Months Ended June 30, 2017
		Commercial,				Real Estate				Real Estate				Real Estate				Real Estate				Installment
		Financial, &				Construction -				Construction -				Mortgage -				Mortgage -				and Other				Un-
(in thousands)		Agricultural				Residential				Commercial				Residential				Commercial				Consumer				allocated				Total
Balance at beginning of period		$	2,360			$	99			$	579			$	2,125			$	4,731			$	322			$	46			$	10,262
Additions:
Provision for loan losses			226				(54	)			36				(230	)			139				89				124				330
Deductions:
Loans charged off			32				0				0				62				2				60				0				156
Less recoveries on loans			(24	)			(25	)			0				(21	)			(14	)			(25	)			0				(109	)
Net loan charge-offs (recoveries)			8				(25	)			0				41				(12	)			35				0				47
Balance at end of period		$	2,578			$	70			$	615			$	1,854			$	4,882			$	376			$	170			$	10,545
		Six Months Ended June 30, 2017
		Commercial,				Real Estate				Real Estate				Real Estate				Real Estate				Installment
		Financial, &				Construction -				Construction -				Mortgage -				Mortgage -				and Other				Un-
(in thousands)		Agricultural				Residential				Commercial				Residential				Commercial				Consumer				allocated				Total
Balance at beginning of period		$	2,753			$	108			$	413			$	2,385			$	3,793				274			$	160			$	9,886
Additions:
Provision for loan losses			(157	)			(113	)			202				(507	)			1,084				161				10				680
Deductions:
Loans charged off			60				0				0				81				16				111				0				268
Less recoveries on loans			(42	)			(75	)			0				(57	)			(21	)			(52	)			0				(247	)
Net loan charge-offs (recoveries)			18				(75	)			0				24				(5	)			59				0				21
Balance at end of period		$	2,578			$	70			$	615			$	1,854			$	4,882			$	376			$	170			$	10,545

		Three Months Ended June 30, 2016
		Commercial,				Real Estate				Real Estate				Real Estate				Real Estate				Installment
		Financial, &				Construction -				Construction -				Mortgage -				Mortgage -				and Other				Un-
(in thousands)		Agricultural				Residential				Commercial				Residential				Commercial				Consumer				allocated				Total
Balance at beginning of period		$	2,135			$	44			$	687			$	2,273			$	3,190			$	259			$	43			$	8,631
Additions:
Provision for loan losses			817				19				(929	)			186				218				61				53				425
Deductions:
Loans charged off			36				0				0				175				28				67				0				306
Less recoveries on loans			(80	)			0				(491	)			(9	)			(31	)			(31	)			0				(642	)
Net loan charge-offs (recoveries)			(44	)			0				(491	)			166				(3	)			36				0				(336	)
Balance at end of period		$	2,996			$	63			$	249			$	2,293			$	3,411			$	284			$	96			$	9,392
		Six Months Ended June 30, 2016
		Commercial,				Real Estate				Real Estate				Real Estate				Real Estate				Installment
		Financial, &				Construction -				Construction -				Mortgage -				Mortgage -				and Other				Un-
(in thousands)		Agricultural				Residential				Commercial				Residential				Commercial				Consumer				allocated				Total
Balance at beginning of period		$	2,153			$	59			$	644			$	2,439			$	2,935			$	273			$	101			$	8,604
Additions:
Provision for loan losses			804				4				(896	)			218				495				55				(5	)			675
Deductions:
Loans charged off			138				0				1				381				111				123				0				754
Less recoveries on loans			(177	)			0				(502	)			(17	)			(92	)			(79	)			0				(867	)
Net loan charge-offs (recoveries)			(39	)			0				(501	)			364				19				44				0				(113	)
Balance at end of period		$	2,996			$	63			$	249			$	2,293			$	3,411			$	284			$	96			$	9,392

		Commercial,				Real Estate				Real Estate				Real Estate				Real Estate				Installment
		Financial, and				Construction -				Construction -				Mortgage -				Mortgage -				and Other				Un-
(in thousands)		Agricultural				Residential				Commercial				Residential				Commercial				Consumer				allocated				Total
June 30, 2017
Allowance for loan losses:
Individually evaluated for impairment		$	393			$	0			$	7			$	450			$	264			$	11			$	0			$	1,125
Collectively evaluated for impairment			2,185				70				608				1,404				4,618				365				170				9,420
Total		$	2,578			$	70			$	615			$	1,854			$	4,882			$	376			$	170			$	10,545
Loans outstanding:
Individually evaluated for impairment		$	1,787			$	0			$	48			$	5,787			$	2,046			$	52			$	0			$	9,720
Collectively evaluated for impairment			185,464				20,037				78,209				249,639				459,016				32,935				0				1,025,300
Total		$	187,251			$	20,037			$	78,257			$	255,426			$	461,062			$	32,987			$	0			$	1,035,020
December 31, 2016
Allowance for loan losses:
Individually evaluated for impairment		$	469			$	0			$	7			$	319			$	277			$	8			$	0			$	1,080
Collectively evaluated for impairment			2,284				108				406				2,066				3,516				266				160				8,806
Total		$	2,753			$	108			$	413			$	2,385			$	3,793			$	274			$	160			$	9,886
Loans outstanding:
Individually evaluated for impairment		$	1,617			$	0			$	49			$	5,471			$	1,918			$	89			$	0			$	9,144
Collectively evaluated for impairment			181,264				18,907				55,604				254,429				424,552				30,129				0				964,885
Total		$	182,881			$	18,907			$	55,653			$	259,900			$	426,470			$	30,218			$	0			$	974,029

Schedule of impaired loans

		June 30,				December 31,
(in thousands)		2017				2016
Non-accrual loans		$	4,434			$	3,429
Performing TDRs			5,286				5,715
Total impaired loans		$	9,720			$	9,144

						Unpaid
		Recorded				Principal				Specific
(in thousands)		Investment				Balance				Reserves
June 30, 2017
With no related allowance recorded:
Commercial, financial and agricultural		$	587			$	751			$	0
Real estate - residential			795				813				0
Real estate - commercial			366				395				0
Total		$	1,748			$	1,959			$	0
With an allowance recorded:
Commercial, financial and agricultural		$	1,200			$	1,234			$	393
Real estate - construction commercial			48				55				7
Real estate - residential			4,992				5,062				450
Real estate - commercial			1,680				1,767				264
Installment and other consumer			52				69				11
Total		$	7,972			$	8,187			$	1,125
Total impaired loans		$	9,720			$	10,146			$	1,125

						Unpaid
		Recorded				Principal				Specific
(in thousands)		Investment				Balance				Reserves
December 31, 2016
With no related allowance recorded:
Commercial, financial and agricultural		$	564			$	706			$	0
Real estate - residential			1,550				1,557				0
Total		$	2,114			$	2,263			$	0
With an allowance recorded:
Commercial, financial and agricultural		$	1,053			$	1,078			$	469
Real estate - construction commercial			49				56				7
Real estate - residential			3,921				3,990				319
Real estate - commercial			1,918				1,988				277
Installment and other consumer			89				116				8
Total		$	7,030			$	7,228			$	1,080
Total impaired loans		$	9,144			$	9,491			$	1,080

		Three Months Ended June 30,																Six Months Ended June 30,
		2017								2016								2017								2016
						Interest								Interest								Interest								Interest
		Average				Recognized				Average				Recognized				Average				Recognized				Average				Recognized
		Recorded				For the				Recorded				For the				Recorded				For the				Recorded				For the
(in thousands)		Investment				Period Ended				Investment				Period Ended				Investment				Period Ended				Investment				Period Ended
With no related allowance recorded:
Commercial, financial and agricultural		$	464			$	(1	)		$	385			$	19			$	519			$	0			$	1,014			$	29
Real estate - residential			852				3				1,593				100				912				7				1,738				197
Real estate - commercial			395				(2	)			2,109				63				500				0				2,280				120
Installment and other consumer			2				0				0				0				31				0				0				0
Total		$	1,713			$	0			$	4,087			$	182			$	1,962			$	7			$	5,032			$	346
With an allowance recorded:
Commercial, financial and agricultural		$	1,214			$	8			$	866			$	108			$	1,199			$	19			$	860			$	135
Real estate - construction commercial			48				0				52				0				49				0				64				2
Real estate - residential			4,790				42				3,442				62				4,595				87				3,977				141
Real estate - commercial			1,604				14				260				13				1,505				29				560				20
Installment and other consumer			51				0				114				5				48				0				129				9
Total		$	7,707			$	64			$	4,734			$	188			$	7,396			$	135			$	5,590			$	307
Total impaired loans		$	9,420			$	64			$	8,821			$	370			$	9,358			$	142			$	10,622			$	653

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
June 30, 2017
Commercial, Financial, and Agricultural		$	185,050			$	1,078			$	0			$	1,123			$	187,251
Real Estate Construction - Residential			20,037				0				0				0				20,037
Real Estate Construction - Commercial			78,209				0				0				48				78,257
Real Estate Mortgage - Residential			252,322				600				252				2,252				255,426
Real Estate Mortgage - Commercial			460,103				0				0				959				461,062
Installment and Other Consumer			32,767				131				37				52				32,987
Total		$	1,028,488			$	1,809			$	289			$	4,434			$	1,035,020
December 31, 2016
Commercial, Financial, and Agricultural		$	181,609			$	290			$	0			$	982			$	182,881
Real Estate Construction - Residential			18,681				226				0				0				18,907
Real Estate Construction - Commercial			55,603				0				0				50				55,653
Real Estate Mortgage - Residential			254,758				3,200				54				1,888				259,900
Real Estate Mortgage - Commercial			425,260				790				0				420				426,470
Installment and Other Consumer			29,920				198				11				89				30,218
Total		$	965,831			$	4,704			$	65			$	3,429			$	974,029

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 June 30, 2017
Watch		$	9,266			$	1,107			$	1,318			$	16,879			$	46,861			$	0			$	75,431
Substandard			1,688				640				97				2,258				736				24				5,443
Performing TDRs			664				0				0				3,535				1,087				0				5,286
Non-accrual			1,123				0				48				2,252				959				52				4,434
Total		$	12,741			$	1,747			$	1,463			$	24,924			$	49,643			$	76			$	90,594
At December 31, 2016
Watch		$	10,295			$	665			$	1,113			$	16,577			$	44,611			$	0			$	73,261
Substandard			798				640				0				2,159				426				24				4,047
Performing TDRs			635				0				0				3,582				1,498				0				5,715
Non-accrual			982				0				50				1,888				420				89				3,429
Total		$	12,710			$	1,305			$	1,163			$	24,206			$	46,955			$	113			$	86,452

Schedule of summary of loans that were modified as TDRs

		Six Months Ended June 30,
		2017												2016
		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			1			$	131			$	130				0			$	0			$	0
Real estate mortgage - residential			0				0				0				1				78				78
Real estate mortgage - commercial			1				56				52				0				0				0
Total			2			$	187			$	182				1			$	78			$	78

(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.

X

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

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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/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
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- Definition

Tabular disclosure of impaired financing receivables.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5212-111524

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- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

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-Publisher FASB
-Name Accounting Standards Codification
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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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
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Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953676-111524

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