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v3.20.1

Fair Value (Tables) | 3 Months Ended
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Mar. 31, 2020
Fair Value Disclosures [Abstract] |
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block] |
|  |  |  |  |  | Quoted Prices in |  | Significant |  |
|  |  |  |  |  | Active Markets |  | Other |  | Significant
|  |  |  |  |  | for |  | Observable |  | Unobservable
|  |  |  |  |  | Identical Assets |  | Inputs |  | Inputs
(Dollars in thousands) |  | Amount |  | (Level 1) |  | (Level 2) |  | (Level 3)
March 31, 2020: |  |  |  |  |  |  |  |
Securities available-for-sale: |  |  |  |  |  |  |  |
| Agency obligations | $ | 67,678 |  | — |  | 67,678 |  | —
| Agency RMBS |  | 145,371 |  | — |  | 145,371 |  | —
| State and political subdivisions |  | 67,386 |  | — |  | 67,386 |  | —
Total securities available-for-sale |  | 280,435 |  | — |  | 280,435 |  | —
|  | Total assets at fair value | $ | 280,435 |  | — |  | 280,435 |  | —
December 31, 2019: |  |  |  |  |  |  |  |
Securities available-for-sale: |  |  |  |  |  |  |  |
| Agency obligations | $ | 50,708 |  | — |  | 50,708 |  | —
| Agency RMBS |  | 123,277 |  | — |  | 123,277 |  | —
| State and political subdivisions |  | 61,917 |  | — |  | 61,917 |  | —
Total securities available-for-sale |  | 235,902 |  | — |  | 235,902 |  | —
|  | Total assets at fair value | $ | 235,902 |  | — |  | 235,902 |  | —
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Table Text Block] |
|  |  |  |  | Quoted Prices in |  |  |  |
|  |  |  |  | Active Markets |  | Other |  | Significant
|  |  |  |  | for |  | Observable |  | Unobservable
|  |  | Carrying |  | Identical Assets |  | Inputs |  | Inputs
(Dollars in thousands) |  | Amount |  | (Level 1) |  | (Level 2) |  | (Level 3)
March 31, 2020: |  |  |  |  |  |  |  |
Loans held for sale | $ | 1,563 |  | — |  | 1,563 |  | —
Other assets (2) |  | 1,348 |  | — |  | — |  | 1,348
| Total assets at fair value | $ | 2,911 |  | — |  | 1,563 |  | 1,348
December 31, 2019: |  |  |  |  |  |  |  |
Loans held for sale | $ | 2,202 |  | — |  | 2,202 |  | —
Loans, net(1) |  | 99 |  | — |  | — |  | 99
Other assets (2) |  | 1,299 |  | — |  | — |  | 1,299
| Total assets at fair value | $ | 3,600 |  | — |  | 2,202 |  | 1,398
(1)Loans considered impaired under ASC 310-10-35 Receivables. This amount reflects the recorded investment in impaired loans, net
of any related allowance for loan losses
(2)Represents MSRs, net and other real estate owned, both of which are carried at lower of cost or estimated fair value.
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block] |
|  |  |  |  |  |  |  |  |  |  |  | Weighted
|  | Carrying |  | Significant |  |  |  |  |  |  | Average
(Dollars in thousands) |  | Amount | Valuation Technique | Unobservable Input |  | Range |  | of Input
March 31, 2020: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other real estate owned | $ | 99 |  | Appraisal | Appraisal discount |  | 10.0 |  | - | 10.0 | % |  | 10.0 | %
Mortgage servicing rights, net |  | 1,249 |  | Discounted cash flow | Prepayment Speed or CPR |  | 13.0 |  | - | 17.4 | % |  | 14.7 | %
|  |  |  |  |  | Discount rate |  | 10.0 |  | - | 12.0 | % |  | 10.0 | %
December 31, 2019: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impaired loans | $ | 99 |  | Appraisal | Appraisal discounts |  |  |  |  |  |  |  | 10.0 | %
Mortgage servicing rights, net |  | 1,299 |  | Discounted cash flow | Prepayment Speed or CPR |  |  |  |  |  |  |  | 11.6 | %
|  |  |  |  |  | Discount rate |  |  |  |  |  |  |  | 10.0 | %
Financial Instruments [Table Text Block] |
|  |  |  |  |  |  |  |  |  | Fair Value Hierarchy
|  |  |  | Carrying |  |  | Estimated |  |  | Level 1 |  |  | Level 2 |  |  | Level 3
(Dollars in thousands) |  |  | amount |  |  | fair value |  |  | inputs |  |  | inputs |  |  | Inputs
March 31, 2020: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Loans, net (1) |  | $ | 439,001 |  | $ | 433,758 |  | $ | — |  | $ | — |  | $ | 433,758
| Loans held for sale |  |  | 1,563 |  |  | 1,614 |  |  | — |  |  | 1,614 |  |  | —
Financial Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Time Deposits |  | $ | 166,974 |  | $ | 168,375 |  | $ | — |  | $ | 168,375 |  | $ | —
December 31, 2019: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Loans, net (1) |  | $ | 456,515 |  | $ | 453,705 |  | $ | — |  | $ | — |  | $ | 453,705
| Loans held for sale |  |  | 2,202 |  |  | 2,251 |  |  | — |  |  | 2,251 |  |  | —
Financial Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Time Deposits |  | $ | 167,199 |  | $ | 168,316 |  | $ | — |  | $ | 168,316 |  | $ | —
(1) Represents loans, net of unearned income and the allowance for loan losses. The fair value of loans was measured using an exit price notion.

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- Definition The entire disclosure for financial instruments. This disclosure includes, but is not limited to, fair value measurements of short and long term marketable securities, international currencies forward contracts, and auction rate securities. Financial instruments may include hedging and non-hedging currency exchange instruments, derivatives, securitizations and securities available for sale at fair value. Also included are investment results, realized and unrealized gains and losses as well as impairments and risk management + References No definition available. + Details
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- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique used to measure similar asset in prior period by class of asset or liability on non-recurring basis. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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