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Fair Value (Tables)

3 Months Ended

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

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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)
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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.

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-Topic 820
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

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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

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-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

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