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Allowance For Loan Losses (Tables)

9 Months Ended

Sep. 30, 2017

Receivables [Abstract]

Changes In Allowance For Loan Losses

Changes in the allowance for loan losses for the nine months ended September 30, 2017 and 2016 and the year ended December 31, 2016 were as follows:

	Nine Months Ended				Year Ended				Nine Months Ended
	September 30,				December 31,				September 30,
	2017				2016				2016
					(in thousands)
Balance, beginning	$	4,505			$	4,959			$	4,959
(Recovery of) provision for loan losses	(759		)		(188		)		(46		)
Recoveries added to the allowance	908				341				217
Loan losses charged to the allowance	(210		)		(607		)		(472		)
Balance, ending	$	4,444			$	4,505			$	4,658

Nonaccrual And Past Due Loans By Class

Nonaccrual and past due loans by class at September 30, 2017 and December 31, 2016 were as follows:

	September 30, 2017
	(in thousands)
	30 - 59 Days Past Due				60 - 89 Days Past Due				90 or More Days Past Due				Total Past Due				Current				Total Loans				90 or More Days Past  Due Still Accruing				Nonaccrual Loans
Commercial - Non Real Estate:
Commercial & Industrial	$	—			$	—			$	—			$	—			$	35,925			$	35,925			$	—			$	217
Commercial Real Estate:
Owner Occupied	—				—				—				—				127,603				127,603				—				—
Non-owner occupied	229				—				—				229				109,887				110,116				—				408
Construction and Farmland:
Residential	—				—				—				—				2,527				2,527				—				—
Commercial	—				—				19				19				34,124				34,143				19				—
Consumer:
Installment	28				3				—				31				11,571				11,602				—				3
Residential:
Equity Lines	24				—				46				70				32,203				32,273				—				103
Single family	1,132				40				4,201				5,373				186,523				191,896				—				4,355
Multifamily	—				—				—				—				4,309				4,309				—				—
All Other Loans	—				—				—				—				1,766				1,766				—				—
Total	$	1,413			$	43			$	4,266			$	5,722			$	546,438			$	552,160			$	19			$	5,086

	December 31, 2016
	(in thousands)
	30 - 59 Days Past Due				60 - 89 Days Past Due				90 or More Days Past Due				Total Past Due				Current				Total Loans				90 or More Past Due  Still Accruing				Nonaccrual Loans
Commercial - Non Real Estate:
Commercial & Industrial	$	69			$	49			$	—			$	118			$	30,223			$	30,341			$	—			$	278
Commercial Real Estate:
Owner Occupied	150				384				—				534				114,820				115,354				—				431
Non-owner occupied	—				54				135				189				92,982				93,171				—				1,066
Construction and Farmland:
Residential	50				—				—				50				4,627				4,677				—				—
Commercial	499				—				—				499				26,615				27,114				—				—
Consumer:
Installment	23				2				11				36				12,641				12,677				8				8
Residential:
Equity Lines	66				—				—				66				31,240				31,306				—				132
Single family	444				51				166				661				195,999				196,660				—				5,076
Multifamily	—				—				—				—				3,566				3,566				—				—
All Other Loans	—				—				—				—				2,076				2,076				—				—
Total	$	1,301			$	540			$	312			$	2,153			$	514,789			$	516,942			$	8			$	6,991

Allowance For Loan Losses By Segment

Allowance for loan losses by segment at September 30, 2017 and December 31, 2016 were as follows:

	As of and for the Nine Months Ended
	September 30, 2017
	(in thousands)
	Construction and Farmland				Residential				Commercial Real Estate				Commercial - Non Real Estate				Consumer				All Other Loans				Unallocated				Total
Allowance for credit losses:
Beginning Balance	$	450			$	1,992			$	1,522			$	235			$	69			$	22			$	215			$	4,505
Charge-Offs	—				(50		)		—				(58		)		(58		)		(44		)		—				(210		)
Recoveries	522				233				93				28				28				4				—				908
(Recovery of) provision for loan losses	(789		)		(253		)		77				176				32				46				(48		)		(759		)
Ending balance	$	183			$	1,922			$	1,692			$	381			$	71			$	28			$	167			$	4,444
Ending balance: Individually evaluated for impairment	$	—			$	201			$	58			$	9			$	—			$	—			$	—			$	268
Ending balance: collectively evaluated for impairment	$	183			$	1,721			$	1,634			$	372			$	71			$	28			$	167			$	4,176
Loans:
Ending balance	$	36,670			$	228,478			$	237,719			$	35,925			$	11,602			$	1,766			$	—			$	552,160
Ending balance individually evaluated for impairment	$	323			$	8,243			$	1,552			$	475			$	3			$	—			$	—			$	10,596
Ending balance collectively evaluated for impairment	$	36,347			$	220,235			$	236,167			$	35,450			$	11,599			$	1,766			$	—			$	541,564

	As of and for the Twelve Months Ended
	December 31, 2016
	(in thousands)
	Construction and Farmland				Residential				Commercial Real Estate				Commercial - Non Real Estate				Consumer				All Other Loans				Unallocated				Total
Allowance for credit losses:
Beginning Balance	$	775			$	2,322			$	1,268			$	211			$	109			$	53			$	221			$	4,959
Charge-Offs	—				(535		)		—				—				(30		)		(42		)		—				(607		)
Recoveries	144				124				8				11				49				5				—				341
(Recovery of) provision for loan losses	(469		)		81				246				13				(59		)		6				(6		)		(188		)
Ending balance	$	450			$	1,992			$	1,522			$	235			$	69			$	22			$	215			$	4,505
Ending balance: Individually evaluated for impairment	$	—			$	268			$	102			$	15			$	—			$	—			$	—			$	385
Ending balance: collectively evaluated for impairment	$	450			$	1,724			$	1,420			$	220			$	69			$	22			$	215			$	4,120
Loans:
Ending balance	$	31,791			$	231,532			$	208,525			$	30,341			$	12,677			$	2,076			$	—			$	516,942
Ending balance individually evaluated for impairment	$	1,320			$	8,608			$	2,864			$	581			$	7			$	—			$	—			$	13,380
Ending balance collectively evaluated for impairment	$	30,471			$	222,924			$	205,661			$	29,760			$	12,670			$	2,076			$	—			$	503,562

Impaired Loans By Class

Impaired loans by class as of and for the periods ended September 30, 2017 and December 31, 2016 were as follows:

	As of and for the Nine Months Ended
	September 30, 2017
	(in thousands)
	Unpaid Principal Balance				Recorded Investment (1)				Related Allowance				Average Recorded Investment				Interest Income Recognized
With no related allowance:
Commercial - Non Real Estate:
Commercial & Industrial	$	204			$	1			$	—			$	16			$	9
Commercial Real Estate:
Owner Occupied	333				333				—				337				11
Non-owner occupied	442				408				—				415				7
Construction and Farmland:
Residential	—				—				—				—				—
Commercial	369				324				—				334				21
Consumer:
Installment	3				3				—				4				—
Residential:
Equity lines	234				57				—				61				—
Single family	6,958				6,770				—				6,825				89
Multifamily	—				—				—				—				—
Other Loans	—				—				—				—				—
	$	8,543			$	7,896			$	—			$	7,992			$	137
With an allowance recorded:
Commercial - Non Real Estate:
Commercial & Industrial	$	510			$	476			$	9			$	515			$	9
Commercial Real Estate:
Owner Occupied	—				—				—				—				—
Non-owner occupied	811				813				58				819				28
Construction and Farmland:
Residential	—				—				—				—				—
Commercial	—				—				—				—				—
Residential:
Equity lines	217				46				46				46				—
Single family	1,448				1,384				155				1,398				42
Multifamily	—				—				—				—				—
Other Loans	—				—				—				—				—
	$	2,986			$	2,719			$	268			$	2,778			$	79
Total:
Commercial	$	714			$	477			$	9			$	531			$	18
Commercial Real Estate	1,586				1,554				58				1,571				46
Construction and Farmland	369				324				—				334				21
Consumer	3				3				—				4				—
Residential	8,857				8,257				201				8,330				131
Other	—				—				—				—				—
Total	$	11,529			$	10,615			$	268			$	10,770			$	216

(1) Recorded investment is defined as the summation of the outstanding principal balance, accrued interest, net deferred loan fees or costs, and any partial charge-offs.

	As of and for the Twelve Months End
	December 31, 2016
	(in thousands)
	Unpaid Principal Balance				Recorded Investment (1)				Related Allowance				Average Recorded Investment				Interest Income Recognized
With no related allowance:
Commercial - Non Real Estate:
Commercial & Industrial	$	311			$	299			$	—			$	356			$	21
Commercial Real Estate:
Owner Occupied	869				772				—				778				15
Non-owner occupied	1,298				1,066				—				1,137				13
Construction and Farmland:
Residential	—				—				—				—				—
Commercial	1,320				1,324				—				1,358				75
Consumer:
Installment	8				8				—				9				—
Residential:
Equity lines	17				17				—				18				—
Single family	7,072				6,849				—				6,930				170
Multifamily	—				—				—				—				—
Other Loans	—				—				—				—				—
	$	10,895			$	10,335			$	—			$	10,586			$	294
With an allowance recorded:
Commercial - Non Real Estate:
Commercial & Industrial	$	283			$	283			$	15			$	298			$	14
Commercial Real Estate:
Owner Occupied	203				203				37				205				10
Non-owner occupied	824				826				65				834				37
Construction and Farmland:
Residential	—				—				—				—				—
Commercial	—				—				—				—				—
Residential:
Equity lines	458				115				56				120				—
Single family	1,678				1,638				212				1,676				60
Multifamily	—				—				—				—				—
Other Loans	—				—				—				—				—
	$	3,446			$	3,065			$	385			$	3,133			$	121
Total:
Commercial	$	594			$	582			$	15			$	654			$	35
Commercial Real Estate	3,194				2,867				102				2,954				75
Construction and Farmland	1,320				1,324				—				1,358				75
Consumer	8				8				—				9				—
Residential	9,225				8,619				268				8,744				230
Other	—				—				—				—				—
Total	$	14,341			$	13,400			$	385			$	13,719			$	415

Credit Quality Information By Class

Credit quality information by class at September 30, 2017 and December 31, 2016 was as follows:

	As of
	September 30, 2017
	(in thousands)
INTERNAL RISK RATING GRADES	Pass				Pass Monitored				Special Mention				Substandard				Doubtful				Loss				Total
Commercial - Non Real Estate:
Commercial & Industrial	$	32,247			$	3,438			$	15			$	225			$	—			$	—			$	35,925
Commercial Real Estate:
Owner Occupied	114,632				9,859				2,779				333				—				—				127,603
Non-owner occupied	79,399				21,354				8,955				408				—				—				110,116
Construction and Farmland:
Residential	2,081				446				—				—				—				—				2,527
Commercial	22,165				11,348				308				322				—				—				34,143
Residential:
Equity Lines	31,789				381				—				—				103				—				32,273
Single family	179,184				5,932				401				6,238				141				—				191,896
Multifamily	3,795				514				—				—				—				—				4,309
All other loans	1,766				—				—				—				—				—				1,766
Total	$	467,058			$	53,272			$	12,458			$	7,526			$	244			$	—			$	540,558

	Performing				Nonperforming
Consumer Credit Exposure by Payment Activity	$	11,571			$	31

	As of
	December 31, 2016
	(in thousands)
INTERNAL RISK RATING GRADES	Pass				Pass Monitored				Special Mention				Substandard				Doubtful				Loss				Total
Commercial - Non Real Estate:
Commercial & Industrial	$	25,951			$	3,858			$	170			$	362			$	—			$	—			$	30,341
Commercial Real Estate:
Owner Occupied	99,365				13,050				1,766				742				431				—				115,354
Non-owner occupied	60,259				30,515				891				1,506				—				—				93,171
Construction and Farm land:
Residential	4,627				50				—				—				—				—				4,677
Commercial	21,105				5,349				314				346				—				—				27,114
Residential:
Equity Lines	30,791				382				—				17				116				—				31,306
Single family	182,404				6,850				724				6,533				149				—				196,660
Multifamily	3,032				534				—				—				—				—				3,566
All other loans	2,076				—				—				—				—				—				2,076
Total	$	429,610			$	60,588			$	3,865			$	9,506			$	696			$	—			$	504,265

	Performing				Nonperforming
Consumer Credit Exposure by Payment Activity	$	12,641			$	36

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Schedule of allowance for loan losses by segment [Table Text Block].

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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.

+ 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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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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Tabular disclosure of impaired financing receivables.

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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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Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ 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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