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Loans (Tables)

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Summary of Loans

Loans at December 31, 2013 and 2012 are summarized as follows:

		(in thousands)
		2013				2012
Real estate loans:
Construction and land development		$	34,060			$	43,524
Secured by 1-4 family residential			141,961				134,964
Other real estate			145,968				174,220
Commercial and industrial loans			22,803				23,071
Consumer and other loans			12,301				7,815
Total loans		$	357,093			$	383,594
Allowance for loan losses			(10,644	)			(13,075	)
Loans, net		$	346,449			$	370,519

Summary of Loan Classes and an Aging of Past Due Loans

The following tables provide a summary of loan classes and an aging of past due loans as of December 31, 2013 and 2012:

		December 31, 2013
		(in thousands)
		30-59 Days Past Due				60-89 Days Past Due				> 90 Days Past Due				Total Past Due				Current				Total Loans				Non- Accrual Loans				90 Days or More Past Due and Accruing
Real estate loans:
Construction and land development		$	161			$	2,852			$	3,339			$	6,352			$	27,708			$	34,060			$	5,811			$	—
1-4 family residential			1,561				316				136				2,013				139,948				141,961				953				27
Other real estate loans			1,077				1,636				74				2,787				143,181				145,968				4,756				—
Commercial and industrial			165				—				22				187				22,616				22,803				144				22
Consumer and other loans			41				5				—				46				12,255				12,301				14				—
Total		$	3,005			$	4,809			$	3,571			$	11,385			$	345,708			$	357,093			$	11,678			$	49

		December 31, 2012
		(in thousands)
		30-59 Days Past Due				60-89 Days Past Due				> 90 Days Past Due				Total Past Due				Current				Total Loans				Non- Accrual Loans				90 Days or More Past Due and Accruing
Real estate loans:
Construction and land development		$	77			$	701			$	89			$	867			$	42,657			$	43,524			$	646			$	—
1-4 family residential			2,741				—				476				3,217				131,747				134,964				968				129
Other real estate loans			1,347				686				1,476				3,509				170,711				174,220				6,752				—
Commercial and industrial			428				408				99				935				22,136				23,071				14				99
Consumer and other loans			43				5				8				56				7,759				7,815				13				—
Total		$	4,636			$	1,800			$	2,148			$	8,584			$	375,010			$	383,594			$	8,393			$	228

Analysis of the Credit Risk Profile of Each Loan Class

The following tables provide an analysis of the credit risk profile of each loan class as of December 31, 2013 and 2012:

		December 31, 2013 (in thousands)
		Pass				Special Mention				Substandard				Doubtful				Total
Real estate loans:
Construction and land development		$	19,724			$	3,500			$	10,836			$	—			$	34,060
Secured by 1-4 family residential			130,048				5,378				6,535				—				141,961
Other real estate loans			118,663				10,227				17,078				—				145,968
Commercial and industrial			21,563				555				685				—				22,803
Consumer and other loans			12,287				—				14				—				12,301
Total		$	302,285			$	19,660			$	35,148			$	—			$	357,093

		December 31, 2012 (in thousands)
		Pass				Special Mention				Substandard				Doubtful				Total
Real estate loans:
Construction and land development		$	22,384			$	5,176			$	15,964			$	—			$	43,524
Secured by 1-4 family residential			120,692				6,055				8,217				—				134,964
Other real estate loans			134,701				14,513				25,006				—				174,220
Commercial and industrial			18,831				798				3,442				—				23,071
Consumer and other loans			7,743				72				—				—				7,815
Total		$	304,351			$	26,614			$	52,629			$	—			$	383,594

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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.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

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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

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