Loans And Leases (Tables)

12 Months Ended

Dec. 31, 2019

Recorded Invetment In Loans By Portfolio Segment



	December 31, 2019		December 31, 2018
Commercial (1)	$	170,646	$	126,887
Real estate:
Single-family residential		120,256		118,386
Multi-family residential		39,229		47,651
Commercial		247,543		173,435
Construction		67,652		61,792
Consumer:
Home equity lines of credit		20,941		23,961
Other		4,174		5,583
Subtotal		670,441		557,695
Less: ALLL		(7,138)		(7,012)
Loans and Leases, net	$	663,303	$	550,683

⁽¹⁾

Includes $4,779 and $5,403 of commercial leases at December 31, 2019 and December 31, 2018, respectively.

Activity In ALLL By Portfolio Segment


	December 31, 2019
			Real Estate								Consumer
	Commercial		Single-family		Multi-family		Commercial		Construction		Home Equity lines of credit		Other		Total
Beginning balance	$	1,819	$	1,061	$	612	$	2,274	$	739	$	410	$	97	$	7,012
Addition to (reduction in) provision for loan losses		235		(120)		(165)		225		20		(195)		-		-
Charge-offs		-		-		-		-		-		-		(36)		(36)
Recoveries		-		7		-		105		-		50		-		162
Ending balance	$	2,054	$	948	$	447	$	2,604	$	759	$	265	$	61	$	7,138


	December 31, 2018
			Real Estate								Consumer
	Commercial		Single-family		Multi-family		Commercial		Construction		Home Equity lines of credit		Other		Total
Beginning balance	$	1,984	$	912	$	660	$	2,143	$	672	$	597	$	2	$	6,970
Addition to (reduction in) provision for loan losses		(167)		131		(48)		131		67		(209)		95		-
Charge-offs		-		(6)		-		-		-		-		-		(6)
Recoveries		2		24		-		-		-		22		-		48
Ending balance	$	1,819	$	1,061	$	612	$	2,274	$	739	$	410	$	97	$	7,012

Balance In ALLL And Recorded Investment In Loans By Portfolio Segment And Based On Impairment Method

The following table presents the balance in the ALLL and the recorded investment in loans and leases by portfolio segment and based on impairment method as of December 31, 2019:



			Real Estate								Consumer
	Commercial		Single- family		Multi- family		Commercial		Construction		Home Equity lines of credit		Other		Total
ALLL:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	1	$	1	$	-	$	33	$	-	$	-	$	-	$	35
Collectively evaluated for impairment		2,053		947		447		2,571		759		265		61		7,103
Total ending allowance balance	$	2,054	$	948	$	447	$	2,604	$	759	$	265	$	61	$	7,138

Loans:
Individually evaluated for impairment	$	85	$	107	$	-	$	4,420	$	-	$	-	$	-	$	4,612
Collectively evaluated for impairment		170,561		120,149		39,229		243,123		67,652		20,941		4,174		665,829
Total ending loan balance	$	170,646	$	120,256	$	39,229	$	247,543	$	67,652	$	20,941	$	4,174	$	670,441

The following table presents the balance in the ALLL and the recorded investment in loans and leases by portfolio segment and based on impairment method as of December 31, 2018:



			Real Estate								Consumer
	Commercial		Single- family		Multi- family		Commercial		Construction		Home Equity lines of credit		Other		Total
ALLL:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	-	$	-	$	-	$	22	$	-	$	-	$	-	$	22
Collectively evaluated for impairment		1,819		1,061		612		2,252		739		410		97		6,990
Total ending allowance balance	$	1,819	$	1,061	$	612	$	2,274	$	739	$	410	$	97	$	7,012

Loans:
Individually evaluated for impairment		100	$	110	$	-	$	2,951	$	-	$	-	$	-	$	3,161
Collectively evaluated for impairment		126,787		118,276		47,651		170,484		61,792		23,961		5,583		554,534
Total ending loan balance	$	126,887	$	118,386	$	47,651	$	173,435	$	61,792	$	23,961	$	5,583	$	557,695

Individually Evaluated For Impairment By Class Of Loans

The following table presents loans individually evaluated for impairment by class of loans as of and for the year ended December 31, 2019. The unpaid principal balance is the contractual principal balance outstanding. The recorded investment is the unpaid principal balance adjusted for partial charge-offs, purchase premiums and discounts, deferred loan fees and costs. Cash payments of interest on these loans during the twelve months ended December 31, 2019 totaled $168.


	Unpaid Principal Balance		Recorded Investment		ALLL Allocated		Average Recorded Investment		Interest Income Recognized
With no related allowance recorded:
Real estate:
Commercial:
Owner occupied	$	-	$	-	$	-	$	111	$	6
Total with no allowance recorded		-		-		-		111		6

With an allowance recorded:
Commercial		85		85		1		92		-
Real estate:
Single-family residential		107		107		1		108		6
Commercial:
Non-owner occupied		4,420		4,420		33		4,194		154
Total with an allowance recorded		4,612		4,612		35		4,394		160
Total	$	4,612	$	4,612	$	35	$	4,505	$	166

The following table presents loans individually evaluated for impairment by class of loans as of and for the year ended December 31, 2018. The unpaid principal balance is the contractual principal balance outstanding. The recorded investment is the unpaid principal balance adjusted for partial charge-offs, purchase premiums and discounts, deferred loan fees and costs. Cash payments of interest on these loans during the twelve months ended December 31, 2018 totaled $192.


	Unpaid Principal Balance		Recorded Investment		ALLL Allocated		Average Recorded Investment		Interest Income Recognized
With no related allowance recorded:
Real estate:
Commercial:
Owner occupied	$	379	$	125	$	-	$	130	$	21
Total with no allowance recorded		379		125		-		130		21

With an allowance recorded:
Commercial (1)		100		100		-		185		4
Real estate:
Single-family residential (1)		110		110		-		113		6
Commercial:
Non-owner occupied		2,826		2,826		22		2,837		157
Owner occupied		-		-		-		131		7
Total with an allowance recorded		3,036		3,036		22		3,266		174
Total	$	3,415	$	3,161	$	22	$	3,396	$	195

⁽¹⁾

Allowance recorded is less than $1 resulting in rounding to zero

Recorded Investment In Nonaccrual Loans By Class Of Loans


	2019		2018
Loans past due over 90 days still on accrual	$	-	$	-
Nonaccrual loans:
Commercial		85		100
Real estate:
Single-family residential		550		167
Commercial:
Non-owner occupied		1,689		-
Consumer:
Home equity lines of credit:
Originated for portfolio		36		-
Purchased for portfolio		79		89
Other consumer		-		21
Total nonaccrual		2,439		377
Total nonperforming loans	$	2,439	$	377

Aging Of Recorded Investment In Past Due Loans By Class Of Loans

The following table presents the aging of the recorded investment in past due loans and leases by class of loans as of December 31, 2019:


	30 - 59 Days Past Due		60 - 89 Days Past Due		Greater than 90 Days Past Due		Total Past Due		Loans Not Past Due		Nonaccrual Loans Not > 90 days Past Due
Commercial	$	-	$	71	$	-	$	71	$	170,575	$	85
Real estate:
Single-family residential		2,453		261		426		3,140		117,116		124
Multi-family residential		-		-		-		-		39,229		-
Commercial:
Non-owner occupied		-		-		1,689		1,689		138,762		-
Owner occupied		-		-		-		-		81,871		-
Land		-		-		-		-		25,221		-
Construction		304		-		-		304		67,348		-
Consumer:
Home equity lines of credit:
Originated for portfolio		-		-		22		22		20,713		14
Purchased for portfolio		-		-		-		-		206		79
Other		-		-		-		-		4,174		-
Total	$	2,757	$	332	$	2,137	$	5,226	$	665,215	$	302

The following table presents the aging of the recorded investment in past due loans and leases by class of loans as of December 31, 2018:



	30 - 59 Days Past Due		60 - 89 Days Past Due		Greater than 90 Days Past Due		Total Past Due		Loans Not Past Due		Nonaccrual Loans Not > 90 days Past Due
Commercial	$	-	$	-	$	-	$	-	$	126,887	$	100
Real estate:
Single-family residential		597		-		23		620		117,766		144
Multi-family residential		-		-		-		-		47,651		-
Commercial:
Non-owner occupied		-		-		-		-		122,465		-
Owner occupied		-		-		-		-		43,087		-
Land		-		-		-		-		7,883		-
Construction		-		-		-		-		61,792		-
Consumer:
Home equity lines of credit:
Originated for portfolio		474		-		-		474		23,119		-
Purchased for portfolio		-		33		-		33		335		89
Other		-		-		21		21		5,562		-
Total	$	1,071	$	33	$	44	$	1,148	$	556,547	$	333

Schedule Of Debtor Troubled Debt Restructuring, Subsequent Periods




	2019		2018
Commercial	$	85	$	100
Total	$	85	$	100

Recorded Investment In Loans By Risk Category And Class Of Loans

The recorded investment in loans and leases by risk category and by class of loans as of December 31, 2019 and based on the most recent analysis performed follows. There were no loans rated doubtful at December 31, 2019.


	Not Rated		Pass		Special Mention		Substandard		Total
Commercial	$	-	$	168,617	$	1,424	$	605	$	170,646
Real estate:
Single-family residential		119,707		-		-		549		120,256
Multi-family residential		-		39,081		-		148		39,229
Commercial:
Non-owner occupied		67		134,466		1,498		4,420		140,451
Owner occupied		-		79,773		2,098		-		81,871
Land		-		25,221		-		-		25,221
Construction		1,855		65,797		-		-		67,652
Consumer:
Home equity lines of credit:
Originated for portfolio		20,681		-		-		54		20,735
Purchased for portfolio		127		-		-		79		206
Other		4,174		-		-		-		4,174
	$	146,611	$	512,955	$	5,020	$	5,855	$	670,441

The recorded investment in loans and leases by risk category and class of loans as of December 31, 2018 follows. There were no loans rated doubtful at December 31, 2018.



	Not Rated		Pass		Special Mention		Substandard		Total
Commercial	$	-	$	123,369	$	2,651	$	867	$	126,887
Real estate:
Single-family residential		118,219		-		-		167		118,386
Multi-family residential		-		47,072		425		154		47,651
Commercial:
Non-owner occupied		76		119,843		1,701		845		122,465
Owner occupied		-		39,747		2,252		1,088		43,087
Land		-		7,883		-		-		7,883
Construction		3,279		58,513		-		-		61,792
Consumer:
Home equity lines of credit:
Originated for portfolio		23,525		-		-		68		23,593
Purchased for portfolio		279		-		-		89		368
Other		5,562		-		-		21		5,583
	$	150,940	$	396,427	$	7,029	$	3,299	$	557,695

Components Of Net Investment In Direct Financing Leases


	December 31, 2019		December 31, 2018
Total minimum lease payments to be received	$	5,252	$	6,045
Less: unearned income		(473)		(642)
Net investment in direct financing leases	$	4,779	$	5,403

⁽¹⁾

There were no initial direct costs associated with these leases

Summary Of Future Minimum Lease Payments Receivable


2020	$	793
2021		793
2022		793
2023		1,563
2024		1,310
	$	5,252