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Loans and Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2018

Loans and Leases Receivable Disclosure [Abstract]

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

		September 30,				December 31,
(in thousands)		2018				2017
Commercial, financial, and agricultural		$	203,485			$	192,238
Real estate construction - residential			30,374				26,492
Real estate construction - commercial			95,806				98,340
Real estate mortgage - residential			246,334				246,754
Real estate mortgage - commercial			506,197				472,455
Installment and other consumer			33,569				32,153
Total loans		$	1,115,765			$	1,068,432

Schedule of summary of the allowance for loan losses

		Three Months Ended September 30, 2018
		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		$	3,943			$	201			$	905			$	2,109			$	3,630			$	413			$	11			$	11,212
Additions:
Provision for loan losses			(420	)			26				(159	)			255				444				39				65				250
Deductions:
Loans charged off			75				0				0				32				5				74				0				186
Less recoveries on loans			(38	)			(13	)			0				(9	)			(2	)			(20	)			0				(82	)
Net loan charge-offs (recoveries)			37				(13	)			0				23				3				54				0				104
Balance at end of period		$	3,486			$	240			$	746			$	2,341			$	4,071			$	398			$	76			$	11,358

		Nine Months Ended September 30, 2018
		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		$	3,325			$	170			$	807			$	1,689			$	4,437				345			$	79			$	10,852
Additions:
Provision for loan losses			478				80				(31	)			672				(366	)			170				(3	)			1,000
Deductions:
Loans charged off			378				48				30				64				34				181				0				735
Less recoveries on loans			(61	)			(38	)			0				(44	)			(34	)			(64	)			0				(241	)
Net loan charge-offs (recoveries)			317				10				30				20				0				117				0				494
Balance at end of period		$	3,486			$	240			$	746			$	2,341			$	4,071			$	398			$	76			$	11,358

		Three Months Ended September 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		$	2,578			$	70			$	615			$	1,854			$	4,882			$	376			$	170			$	10,545
Additions:
Provision for loan losses			853				64				91				100				(426	)			32				(159	)			555
Deductions:
Loans charged off			37				0				0				68				4				56				0				165
Less recoveries on loans			(12	)			(12	)			0				(11	)			(5	)			(25	)			0				(65	)
Net loan charge-offs (recoveries)			25				(12	)			0				57				(1	)			31				0				100
Balance at end of period		$	3,406			$	146			$	706			$	1,897			$	4,457			$	377			$	11			$	11,000

		Nine Months Ended September 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			695				(49	)			293				(407	)			658				194				(149	)			1,235
Deductions:
Loans charged off			97				0				0				149				20				167				0				433
Less recoveries on loans			(55	)			(87	)			0				(68	)			(26	)			(76	)			0				(312	)
Net loan charge-offs (recoveries)			42				(87	)			0				81				(6	)			91				0				121
Balance at end of period		$	3,406			$	146			$	706			$	1,897			$	4,457			$	377			$	11			$	11,000

Schedule of allowance for loan losses by impairment

		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
September 30, 2018
Allowance for loan losses:
Individually evaluated for impairment		$	381			$	0			$	0			$	657			$	166			$	21			$	0			$	1,225
Collectively evaluated for impairment			3,105				240				746				1,684				3,905				377				76				10,133
Total		$	3,486			$	240			$	746			$	2,341			$	4,071			$	398			$	76			$	11,358
Loans outstanding:
Individually evaluated for impairment		$	2,731			$	0			$	158			$	5,145			$	1,028			$	243			$	0			$	9,305
Collectively evaluated for impairment			200,754				30,374				95,648				241,189				505,169				33,326				0				1,106,460
Total		$	203,485			$	30,374			$	95,806			$	246,334			$	506,197			$	33,569			$	0			$	1,115,765
December 31, 2017
Allowance for loan losses:
Individually evaluated for impairment		$	500			$	0			$	48			$	521			$	243			$	21			$	0			$	1,333
Collectively evaluated for impairment			2,825				170				759				1,168				4,194				324				79				9,519
Total		$	3,325			$	170			$	807			$	1,689			$	4,437			$	345			$	79			$	10,852
Loans outstanding:
Individually evaluated for impairment		$	3,007			$	0			$	97			$	5,072			$	2,004			$	176			$	0			$	10,356
Collectively evaluated for impairment			189,231				26,492				98,243				241,682				470,451				31,977				0				1,058,076
Total		$	192,238			$	26,492			$	98,340			$	246,754			$	472,455			$	32,153			$	0			$	1,068,432

Schedule of impaired loans

		September 30,				December 31,
(in thousands)		2018				2017
Non-accrual loans		$	6,045			$	5,672
Performing TDRs			3,260				4,684
Total impaired loans		$	9,305			$	10,356

						Unpaid
		Recorded				Principal				Specific
(in thousands)		Investment				Balance				Reserves
September 30, 2018
With no related allowance recorded:
Commercial, financial and agricultural		$	1,570			$	1,910			$	0
Real estate - construction commercial			158				183				0
Real estate - residential			1,142				1,206				0
Real estate - commercial			119				121				0
Total		$	2,989			$	3,420			$	0
With an allowance recorded:
Commercial, financial and agricultural		$	1,161			$	1,229			$	381
Real estate - residential			4,003				4,089				657
Real estate - commercial			909				994				166
Installment and other consumer			243				269				21
Total		$	6,316			$	6,581			$	1,225
Total impaired loans		$	9,305			$	10,001			$	1,225

						Unpaid
		Recorded				Principal				Specific
(in thousands)		Investment				Balance				Reserves
December 31, 2017
With no related allowance recorded:
Commercial, financial and agricultural		$	1,393			$	1,445			$	0
Real estate - residential			674				688				0
Real estate - commercial			366				395				0
Total		$	2,433			$	2,528			$	0
With an allowance recorded:
Commercial, financial and agricultural		$	1,614			$	1,834			$	500
Real estate - construction commercial			97				97				48
Real estate - residential			4,398				4,500				521
Real estate - commercial			1,638				1,743				243
Consumer			176				196				21
Total		$	7,923			$	8,370			$	1,333
Total impaired loans		$	10,356			$	10,898			$	1,333

		Three Months Ended September 30,																Nine Months Ended September 30,
		2018								2017								2018								2017
						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		$	1,375			$	0			$	481			$	0			$	1,334			$	1			$	478			$	0
Real estate - construction commercial			161				0				0				0				82				0				0				0
Real estate - residential			1,037				3				341				0				929				9				1,412				0
Real estate - commercial			120				3				77				3				30				22				221				9
Installment and other consumer			91				0				0				0				34				0				22				0
Total		$	2,784			$	6			$	899			$	3			$	2,409			$	32			$	2,133			$	9
With an allowance recorded:
Commercial, financial and agricultural		$	1,423			$	8			$	694			$	8			$	1,507			$	23			$	1,667			$	24
Real estate - construction residential			0				0				0				0				15				0				0				0
Real estate - construction commercial			0				0				0				0				24				0				37				0
Real estate - residential			4,076				25				1,383				33				4,211				71				4,090				121
Real estate - commercial			1,443				13				597				17				1,649				24				1,772				46
Installment and other consumer			197				0				56				0				186				1				70				0
Total		$	7,139			$	46			$	2,730			$	58			$	7,592			$	119			$	7,636			$	191
Total impaired loans		$	9,923			$	52			$	3,629			$	61			$	10,001			$	151			$	9,769			$	200

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
September 30, 2018
Commercial, Financial, and Agricultural		$	200,893			$	288			$	8			$	2,296			$	203,485
Real Estate Construction - Residential			30,374				0				0				0				30,374
Real Estate Construction - Commercial			95,548				100				0				158				95,806
Real Estate Mortgage - Residential			242,165				1,189				212				2,768				246,334
Real Estate Mortgage - Commercial			505,087				513				0				597				506,197
Installment and Other Consumer			33,111				217				15				226				33,569
Total		$	1,107,178			$	2,307			$	235			$	6,045			$	1,115,765
December 31, 2017
Commercial, Financial, and Agricultural		$	189,537			$	192			$	2			$	2,507			$	192,238
Real Estate Construction - Residential			25,930				287				275				0				26,492
Real Estate Construction - Commercial			98,243				0				0				97				98,340
Real Estate Mortgage - Residential			242,597				2,173				28				1,956				246,754
Real Estate Mortgage - Commercial			471,476				43				0				936				472,455
Installment and Other Consumer			31,715				239				23				176				32,153
Total		$	1,059,498			$	2,934			$	328			$	5,672			$	1,068,432

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 September 30, 2018
Watch		$	7,116			$	593			$	3,735			$	13,114			$	35,753			$	9			$	60,320
Substandard			57				0				0				1,532				708				5				2,302
Performing TDRs			434				0				0				2,377				431				18				3,260
Non-accrual			2,296				0				158				2,768				597				226				6,045
Total		$	9,903			$	593			$	3,893			$	19,791			$	37,489			$	258			$	71,927
At December 31, 2017
Watch		$	9,868			$	1,459			$	1,284			$	9,978			$	49,197			$	0			$	71,786
Substandard			658				462				0				2,262				723				16				4,121
Performing TDRs			500				0				0				3,116				1,068				0				4,684
Non-accrual			2,507				0				97				1,956				936				176				5,672
Total		$	13,533			$	1,921			$	1,381			$	17,312			$	51,924			$	192			$	86,263

Schedule of summary of loans that were modified as TDRs

		Three Months Ended September 30,
		2018												2017
		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			2			$	353			$	353				0			$	0			$	0
Real estate mortgage - commercial			0				0				0				1				14				14
Consumer			1				112				53				0				0				0
Total			3			$	465			$	406				1			$	14			$	14

		Nine Months Ended September 30,
		2018												2017
		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			2			$	353			$	353				1			$	131			$	130
Real estate mortgage - residential			1				75				74				1				14				14
Real estate mortgage - commercial			0				0				0				1				56				52
Consumer			5				160				93				0				0				0
Total			8			$	588			$	520				3			$	201			$	196

(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 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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