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Loans (Tables) | 9 Months Ended
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Sep. 30, 2014
Receivables [Abstract] |
Summary of Loans | Loans at September 30, 2014 and December 31, 2013 are summarized as follows (in thousands):
|  | September 30, 2014 |  |  | December 31, 2013 |
Real estate loans: |  |  |  |  |  |  |  |
Construction and land development |  | $ | 29,862 |  |  | $ | 34,060 |
Secured by 1-4 family residential |  |  | 155,298 |  |  |  | 141,961 |
Other real estate loans |  |  | 154,769 |  |  |  | 145,968 |
Commercial and industrial loans |  |  | 22,943 |  |  |  | 22,803 |
Consumer and other loans |  |  | 11,818 |  |  |  | 12,301 |
Total loans |  | $ | 374,690 |  |  | $ | 357,093 |
Allowance for loan losses |  |  | (9,716 | ) |  |  | (10,644 | )
Loans, net |  | $ | 364,974 |  |  | $ | 346,449 |
Summary of Loan Classes and an Aging of Past Due Loans | The following table provides a summary of loan classes and an aging of past due loans as of September 30, 2014 and December 31, 2013 (in thousands):
|  | September 30, 2014 |
|  | 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 |  | $ | 1,296 |  |  | $ | 72 |  |  | $ | 932 |  |  | $ | 2,300 |  |  | $ | 27,562 |  |  | $ | 29,862 |  |  | $ | 2,656 |  |  | $ | 165 |
1-4 family residential |  |  | 646 |  |  |  | 287 |  |  |  | 977 |  |  |  | 1,910 |  |  |  | 153,388 |  |  |  | 155,298 |  |  |  | 1,357 |  |  |  | 402 |
Other real estate loans |  |  | 1,604 |  |  |  | 71 |  |  |  | 3,082 |  |  |  | 4,757 |  |  |  | 150,012 |  |  |  | 154,769 |  |  |  | 4,529 |  |  |  | 1,581 |
Commercial and industrial |  |  | 77 |  |  |  | — |  |  |  | 13 |  |  |  | 90 |  |  |  | 22,853 |  |  |  | 22,943 |  |  |  | 131 |  |  |  | — |
Consumer and other loans |  |  | 31 |  |  |  | — |  |  |  | — |  |  |  | 31 |  |  |  | 11,787 |  |  |  | 11,818 |  |  |  | — |  |  |  | — |
Total |  | $ | 3,654 |  |  | $ | 430 |  |  | $ | 5,004 |  |  | $ | 9,088 |  |  | $ | 365,602 |  |  | $ | 374,690 |  |  | $ | 8,673 |  |  | $ | 2,148 |
|  | December 31, 2013 |
|  | 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 |
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 September 30, 2014 and December 31, 2013 (in thousands):
|  | September 30, 2014 |
|  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Total |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction and land development |  | $ | 20,448 |  |  | $ | 3,032 |  |  | $ | 6,382 |  |  | $ | — |  |  | $ | 29,862 |
Secured by 1-4 family residential |  |  | 142,694 |  |  |  | 5,657 |  |  |  | 6,947 |  |  |  | — |  |  |  | 155,298 |
Other real estate loans |  |  | 130,111 |  |  |  | 9,524 |  |  |  | 15,134 |  |  |  | — |  |  |  | 154,769 |
Commercial and industrial |  |  | 22,446 |  |  |  | 198 |  |  |  | 299 |  |  |  | — |  |  |  | 22,943 |
Consumer and other loans |  |  | 11,818 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 11,818 |
Total |  | $ | 327,517 |  |  | $ | 18,411 |  |  | $ | 28,762 |  |  | $ | — |  |  | $ | 374,690 |
|  | December 31, 2013 |
|  | 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 |

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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 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953659-111524 Reference 2: 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=32702940&loc=SL6953803-111525 + Details
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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=35738203&loc=d3e5111-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953401-111524 + Details
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- Definition 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) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 + Details
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