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Loans Receivable (Tables)

3 Months Ended

Mar. 31, 2013

Receivables [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

Categories of loans include:

		March 31, 2013				December 31, 2012
Real estate loans
Residential		$	124,290			$	128,815
Commercial			89,347				84,918
Total real estate loans			213,637				213,733
Commercial loans			19,744				14,271
Consumer loans			121,500				126,486
Total loans			354,881				354,490
Deferred loan origination costs and premiums and discounts on purchased loans			3,483				3,671
Allowance for loan losses			(5,748	)			(5,833	)
Total net loans		$	352,616			$	352,328

Allowance for Credit Losses on Financing Receivables [Table Text Block]

The following tables present the balance in the ALLL and the recorded investment in loans based on portfolio segment and impairment method as of March 31, 2013, December 31, 2012 and March 31, 2012:

		March 31, 2013
		Residential Real Estate				Commercial Real Estate				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of year		$	1,149			$	3,107			$	371			$	1,206			$	5,833
Provision charged to expense			(81	)			(25	)			95				145				134
Losses charged off			(54	)			—				—				(236	)			(290	)
Recoveries			8				—				—				63				71
Balance, end of year			1,022				3,082				466				1,178				5,748
Ending balance:
individually evaluated for impairment			11				680				—				64				755
Ending balance:
collectively evaluated for impairment		$	1,011			$	2,402			$	466			$	1,114			$	4,993
Loans:
Ending balance		$	124,290			$	89,347			$	19,744			$	121,500			$	354,881
Ending balance:
individually evaluated for impairment			2,272				2,465				—				476				5,213
Ending balance:
collectively evaluated for impairment		$	122,018			$	86,882			$	19,744			$	121,024			$	349,668

		March 31, 2012
		Residential Real Estate				Commercial Real Estate				Commercial				Consumer				Total
Allowance for loan losses:
Balance, beginning of year		$	1,099			$	2,485			$	333			$	1,739			$	5,656
Provision charged to expense			181				79				97				213				570
Losses charged off			(129	)			—				—				(450	)			(579	)
Recoveries			9				—				—				132				141
Balance, end of year			1,160				2,564				430				1,634				5,788
Ending balance:
individually evaluated for impairment			350				1,328				—				15				1,693
Ending balance:
collectively evaluated for impairment		$	810			$	1,236			$	430			$	1,619			$	4,095

		December 31, 2012
		Residential Real Estate				Commercial Real Estate				Commercial				Consumer				Total
Loans:
Ending balance		$	128,815			$	84,918			$	14,271			$	126,486			$	354,490
Ending balance:
individually evaluated for impairment			2,482				2,467				—				474				5,423
Ending balance:
collectively evaluated for impairment		$	126,333			$	82,451			$	14,271			$	126,012			$	349,067

Financing Receivable Credit Quality Indicators [Table Text Block]

The following tables present the credit risk profile of the Company’s loan portfolio based on rating category and payment activity as of March 31, 2013 and December 31, 2012:

		March 31, 2013
		Commercial Real Estate				Commercial
Rating:
1-5 Pass		$	85,253			$	19,361
6 Special Mention			1,629				383
7 Substandard			2,465				—
8 Doubtful			—				—
Total		$	89,347			$	19,744

		March 31, 2013
		Residential Real Estate				Consumer
Performing		$	123,101			$	121,323
Nonperforming (nonaccrual)			1,189				177
Total		$	124,290			$	121,500

		December 31, 2012
		Commercial Real Estate				Commercial
Rating:
1-5 Pass		$	80,830			$	13,860
6 Special Mention			1,621				411
7 Substandard			2,467				—
8 Doubtful			—				—
Total		$	84,918			$	14,271

		December 31, 2012
		Residential Real Estate				Consumer
Performing		$	127,426			$	126,331
Nonperforming (nonaccrual)			1,389				155
Total		$	128,815			$	126,486

Past Due Financing Receivables [Table Text Block]

The following tables present the Company’s loan portfolio aging analysis as of March 31, 2013 and December 31, 2012:

		March 31, 2013
		30-59 Days Past Due				60-89 Days Past Due				90 Days or More Past Due				Total Past Due				Current				Total Loans Receivable				Nonaccrual Loans				Total Loans 90 Days or More Past Due and Accruing
Real estate loans
Residential		$	485			$	185			$	1,056			$	1,726			$	122,564			$	124,290			$	1,189			$	—
Commercial			—				—				2,362				2,362				86,985				89,347				2,362				—
Commercial			—				—				—				—				19,744				19,744				—				—
Consumer			676				83				129				888				120,612				121,500				177				44
Total		$	1,161			$	268			$	3,547			$	4,976			$	349,905			$	354,881			$	3,728			$	44

		December 31, 2012
		30-59 Days Past Due				60-89 Days Past Due				90 Days or More Past Due				Total Past Due				Current				Total Loans Receivable				Nonaccrual Loans				Total Loans 90 Days or More Past Due and Accruing
Real estate loans
Residential		$	130			$	5			$	1,555			$	1,690			$	127,125			$	128,815			$	1,389			$	450
Commercial			—				—				2,362				2,362				82,556				84,918				2,362				—
Commercial			—				—				—				—				14,271				14,271				—				—
Consumer			1,025				148				122				1,295				125,191				126,486				155				21
Total		$	1,155			$	153			$	4,039			$	5,347			$	349,143			$	354,490			$	3,906			$	471

Impaired Financing Receivables [Table Text Block]

The following tables present the Company’s impaired loans as of March 31, 2013, December 31, 2012 and March 31, 2012:

		March 31, 2013
		Recorded Balance				Unpaid Principal Balance				Specific Allowance				Average Balance				Interest Income
Loans without a specific valuation allowance
Residential real estate loans		$	2,244			$	2,604			$	—			$	2,145			$	7
Commercial real estate loans			—				—				—				—				—
Commercial loans			—				—				—				—				—
Consumer loans			350				582				—				365				—
Total			2,594				3,186				—				2,510				7
Loans with a specific valuation allowance
Residential real estate loans			28				35				11				232				—
Commercial real estate loans			2,465				2,924				680				2,466				1
Commercial loans			—				—				—				—				—
Consumer loans			126				193				64				110				—
Total			2,619				3,152				755				2,808				1
Total impaired loans
Residential real estate loans			2,272				2,639				11				2,377				7
Commercial real estate loans			2,465				2,924				680				2,466				1
Commercial loans			—				—				—				—				—
Consumer loans			476				775				64				475				—
Total		$	5,213			$	6,338			$	755			$	5,318			$	8

		December 31, 2012												March 31, 2012
		Recorded Balance				Unpaid Principal Balance				Specific Allowance				Average Balance				Interest Income
Loans without a specific valuation allowance
Residential real estate loans		$	2,047			$	2,357			$	—			$	1,112			$	—
Commercial real estate loans			—				—				—				—				—
Commercial loans			—				—				—				—				—
Consumer loans			380				577				—				361				—
Total			2,427				2,934				—				1,473				—
Loans with a specific valuation allowance
Residential real estate loans			435				442				206				645				5
Commercial real estate loans			2,467				2,925				682				7,634				2
Commercial loans			—				—				—				—				—
Consumer loans			94				206				54				88				—
Total			2,996				3,573				942				8,367				7
Total impaired loans
Residential real estate loans			2,482				2,799				206				1,757				5
Commercial real estate loans			2,467				2,925				682				7,634				2
Commercial loans			—				—				—				—				—
Consumer loans			474				783				54				449				—
Total		$	5,423			$	6,507			$	942			$	9,840			$	7

X

- 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.

+ 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=7512638&loc=SL6953423-111524

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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=7512638&loc=SL6953659-111524



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-Topic 310

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-Section 55

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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

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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.

+ 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=7512638&loc=d3e5111-111524



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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

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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

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3,4)

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-Publisher SEC

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