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Allowance for Loan Losses | 9 Months Ended
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Sep. 30, 2018
Receivables [Abstract] |
Allowance for Loan Losses | Allowance for Loan Losses The following tables present, as of September 30, 2018, December 31, 2017 and September 30, 2017, the total allowance for loan losses, the allowance by impairment methodology, and loans by impairment methodology (in thousands):
| September 30, 2018
| Construction and Land Development |  | Secured by 1-4 Family Residential |  | Other Real Estate |  | Commercial and Industrial |  | Consumer and Other Loans |  | Total
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |
Beginning Balance, December 31, 2017 | $ | 414 |  |  | $ | 775 |  |  | $ | 2,948 |  |  | $ | 418 |  |  | $ | 771 |  |  | $ | 5,326 |
Charge-offs | — |  |  | (56 | ) |  | — |  |  | (8 | ) |  | (731 | ) |  | (795 | )
Recoveries | — |  |  | 11 |  |  | 1 |  |  | 6 |  |  | 152 |  |  | 170 |
Provision for (recovery of) loan losses | 128 |  |  | (5 | ) |  | (677 | ) |  | 26 |  |  | 628 |  |  | 100 |
Ending Balance, September 30, 2018 | $ | 542 |  |  | $ | 725 |  |  | $ | 2,272 |  |  | $ | 442 |  |  | $ | 820 |  |  | $ | 4,801 |
Ending Balance: |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | 87 |  |  | 20 |  |  | — |  |  | — |  |  | — |  |  | 107 |
Collectively evaluated for impairment | 455 |  |  | 705 |  |  | 2,272 |  |  | 442 |  |  | 820 |  |  | 4,694 |
Loans: |  |  |  |  |  |  |  |  |  |  |
Ending Balance | $ | 42,982 |  |  | $ | 211,938 |  |  | $ | 224,903 |  |  | $ | 42,861 |  |  | $ | 17,137 |  |  | $ | 539,821 |
Individually evaluated for impairment | 343 |  |  | 438 |  |  | 2,029 |  |  | 197 |  |  | — |  |  | 3,007 |
Collectively evaluated for impairment | 42,639 |  |  | 211,500 |  |  | 222,874 |  |  | 42,664 |  |  | 17,137 |  |  | 536,814 |
| December 31, 2017
| Construction and Land Development |  | Secured by 1-4 Family Residential |  | Other Real Estate |  | Commercial and Industrial |  | Consumer and Other Loans |  | Total
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |
Beginning Balance, December 31, 2016 | $ | 441 |  |  | $ | 1,019 |  |  | $ | 3,142 |  |  | $ | 380 |  |  | $ | 339 |  |  | $ | 5,321 |
Charge-offs | — |  |  | (126 | ) |  | — |  |  | — |  |  | (607 | ) |  | (733 | )
Recoveries | 11 |  |  | 302 |  |  | 50 |  |  | 10 |  |  | 265 |  |  | 638 |
Provision for (recovery of) loan losses | (38 | ) |  | (420 | ) |  | (244 | ) |  | 28 |  |  | 774 |  |  | 100 |
Ending Balance, December 31, 2017 | $ | 414 |  |  | $ | 775 |  |  | $ | 2,948 |  |  | $ | 418 |  |  | $ | 771 |  |  | $ | 5,326 |
Ending Balance: |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Collectively evaluated for impairment | 414 |  |  | 775 |  |  | 2,948 |  |  | 418 |  |  | 771 |  |  | 5,326 |
Loans: |  |  |  |  |  |  |  |  |  |  |
Ending Balance | $ | 35,927 |  |  | $ | 208,177 |  |  | $ | 222,256 |  |  | $ | 38,763 |  |  | $ | 17,078 |  |  | $ | 522,201 |
Individually evaluated for impairment | 1,150 |  |  | 1,307 |  |  | 1,289 |  |  | 65 |  |  | — |  |  | 3,811 |
Collectively evaluated for impairment | 34,777 |  |  | 206,870 |  |  | 220,967 |  |  | 38,698 |  |  | 17,078 |  |  | 518,390 |
| September 30, 2017
| Construction and Land Development |  | Secured by 1-4 Family Residential |  | Other Real Estate |  | Commercial and Industrial |  | Consumer and Other Loans |  | Total
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |
Beginning Balance, December 31, 2016 | $ | 441 |  |  | $ | 1,019 |  |  | $ | 3,142 |  |  | $ | 380 |  |  | $ | 339 |  |  | $ | 5,321 |
Charge-offs | — |  |  | (125 | ) |  | — |  |  | — |  |  | (385 | ) |  | (510 | )
Recoveries | 11 |  |  | 290 |  |  | 50 |  |  | 8 |  |  | 131 |  |  | 490 |
Provision for (recovery of) loan losses | (17 | ) |  | (422 | ) |  | (232 | ) |  | (1 | ) |  | 672 |  |  | — |
Ending Balance, September 30, 2017 | $ | 435 |  |  | $ | 762 |  |  | $ | 2,960 |  |  | $ | 387 |  |  | $ | 757 |  |  | $ | 5,301 |
Ending Balance: |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Collectively evaluated for impairment | 435 |  |  | 762 |  |  | 2,960 |  |  | 387 |  |  | 757 |  |  | 5,301 |
Loans: |  |  |  |  |  |  |  |  |  |  |
Ending Balance | $ | 37,182 |  |  | $ | 203,896 |  |  | $ | 222,154 |  |  | $ | 34,447 |  |  | $ | 17,028 |  |  | $ | 514,707 |
Individually evaluated for impairment | 1,959 |  |  | 1,654 |  |  | 1,319 |  |  | 63 |  |  | — |  |  | 4,995 |
Collectively evaluated for impairment | 35,223 |  |  | 202,242 |  |  | 220,835 |  |  | 34,384 |  |  | 17,028 |  |  | 509,712 |
Impaired loans and the related allowance at September 30, 2018, December 31, 2017 and September 30, 2017, were as follows (in thousands):
| September 30, 2018
| Unpaid Principal Balance |  | Recorded Investment with No Allowance |  | Recorded Investment with Allowance |  | Total Recorded Investment |  | Related Allowance |  | Average Recorded Investment |  | Interest Income Recognized
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |
Construction and land development | $ | 343 |  |  | $ | — |  |  | $ | 343 |  |  | $ | 343 |  |  | $ | 87 |  |  | $ | 900 |  |  | $ | 12 |
Secured by 1-4 family | 511 |  |  | 287 |  |  | 151 |  |  | 438 |  |  | 20 |  |  | 1,172 |  |  | 5 |
Other real estate loans | 2,069 |  |  | 2,029 |  |  | — |  |  | 2,029 |  |  | — |  |  | 1,433 |  |  | 37 |
Commercial and industrial | 200 |  |  | 197 |  |  | — |  |  | 197 |  |  | — |  |  | 129 |  |  | — |
Total | $ | 3,123 |  |  | $ | 2,513 |  |  | $ | 494 |  |  | $ | 3,007 |  |  | $ | 107 |  |  | $ | 3,634 |  |  | $ | 54 |
| December 31, 2017
| Unpaid Principal Balance |  | Recorded Investment with No Allowance |  | Recorded Investment with Allowance |  | Total Recorded Investment |  | Related Allowance |  | Average Recorded Investment |  | Interest Income Recognized
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |
Construction and land development | $ | 1,627 |  |  | $ | 1,150 |  |  | $ | — |  |  | $ | 1,150 |  |  | $ | — |  |  | $ | 1,814 |  |  | $ | 63 |
Secured by 1-4 family | 1,387 |  |  | 1,307 |  |  | — |  |  | 1,307 |  |  | — |  |  | 1,637 |  |  | 64 |
Other real estate loans | 1,483 |  |  | 1,289 |  |  | — |  |  | 1,289 |  |  | — |  |  | 1,137 |  |  | 95 |
Commercial and industrial | 78 |  |  | 65 |  |  | — |  |  | 65 |  |  | — |  |  | 68 |  |  | 10 |
Total | $ | 4,575 |  |  | $ | 3,811 |  |  | $ | — |  |  | $ | 3,811 |  |  | $ | — |  |  | $ | 4,656 |  |  | $ | 232 |
| September 30, 2017
| Unpaid Principal Balance |  | Recorded Investment with No Allowance |  | Recorded Investment with Allowance |  | Total Recorded Investment |  | Related Allowance |  | Average Recorded Investment |  | Interest Income Recognized
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |
Construction and land development | $ | 2,429 |  |  | $ | 1,959 |  |  | $ | — |  |  | $ | 1,959 |  |  | $ | — |  |  | $ | 1,904 |  |  | $ | 40 |
Secured by 1-4 family | 1,808 |  |  | 1,654 |  |  | — |  |  | 1,654 |  |  | — |  |  | 1,697 |  |  | 47 |
Other real estate loans | 1,512 |  |  | 1,319 |  |  | — |  |  | 1,319 |  |  | — |  |  | 1,084 |  |  | 68 |
Commercial and industrial | 82 |  |  | 63 |  |  | — |  |  | 63 |  |  | — |  |  | 70 |  |  | 4 |
Total | $ | 5,831 |  |  | $ | 4,995 |  |  | $ | — |  |  | $ | 4,995 |  |  | $ | — |  |  | $ | 4,755 |  |  | $ | 159 |
The “Recorded Investment” amounts in the table above represent the outstanding principal balance on each loan represented in the table. The “Unpaid Principal Balance” represents the outstanding principal balance on each loan represented in the table plus any amounts that have been charged off on each loan and/or payments that have been applied towards principal on non-accrual loans. Only loan classes with balances are included in the tables above. As of September 30, 2018, loans classified as troubled debt restructurings (TDRs) and included in impaired loans in the disclosure above totaled $466 thousand. At September 30, 2018, $269 thousand of the loans classified as TDRs were performing under the restructured terms and were not considered non-performing assets. There were $333 thousand in TDRs at December 31, 2017, $282 thousand of which were performing under the restructured terms. Modified terms under TDRs may include rate reductions, extension of terms that are considered to be below market, conversion to interest only, and other actions intended to minimize the economic loss and to avoid foreclosure or repossession of the collateral. There was one loan secured by 1-4 family residential real estate classified as a TDR during the three and nine month periods ended September 30, 2018 because the loan was renewed with an interest rate considered to be below the market rate. The TDR described above increased the allowance for loan losses by $19 thousand at September 30, 2018. There were no loans modified under TDRs during the three and nine month periods ended September 30, 2017. For the three and nine months ended September 30, 2018 and 2017, there were no troubled debt restructurings that subsequently defaulted within twelve months of the loan modification. Management defines default as over ninety days past due or the foreclosure and repossession of the collateral or charge-off of the loan during the twelve month period subsequent to the modification.

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