XML 67 R34.htm IDEA: XBRL DOCUMENT v3.22.4

Loans and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2022

Loans and Allowance for Loan Losses

Schedule of categories of loans

​

​	​	​	​	​	​	​
​		2022			2021
​	​	(In thousands)
Commercial loans	​	$	90,548	​	$	90,892
Commercial real estate	​		270,312	​		266,777
Residential real estate	​		94,012	​		90,132
Installment loans	​		6,003	​		6,571
Total gross loans	​		460,875	​		454,372
Less allowance for loan losses	​		(2,052)	​		(3,673)
Total loans	​	$	458,823	​	$	450,699

​

Schedule of allowance for loan losses and recorded investment in loans

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

2022

​

​

​

​

Commercial

​

​

​

​

​

​

​

​

​

​

Commercial

​

Real Estate

​

Residential

​

Installment

​

Unallocated

​

Total

​

(In thousands)

Allowance for loan losses:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Balance, beginning of year

​

$

1,046

​

$

1,235

​

$

1,121

​

$

271

​

$

—

​

$

3,673

(Credit) Provision charged to expense

​

(842)

​

141

​

(303)

​

49

​

—

​

(955)

Losses charged off

​

(16)

​

(561)

​

(2)

​

(143)

​

—

​

(722)

Recoveries

​

27

​

—

​

—

​

29

​

—

​

56

Balance, end of year

​

$

215

​

$

815

​

$

816

​

$

206

​

$

—

​

$

2,052

Ending balance:  individually evaluated for impairment

​

$

—

​

$

—

​

$

—

​

$

—

​

$

—

​

$

—

Ending balance:  collectively evaluated for impairment

​

$

215

​

$

815

​

$

816

​

$

206

​

$

—

​

$

2,052

Loans:

​

​

​

​

​

​

​

​

​

​

​

Ending balance:  individually evaluated for impairment

​

$

—

​

$

123

​

$

—

​

$

—

​

$

—

​

$

123

Ending balance:  collectively evaluated for impairment

​

$

90,548

​

$

270,189

​

$

94,012

​

$

6,003

​

$

—

​

$

460,875

​

​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	2021
​		​	​		Commercial			​	​		​	​		​	​		​	​
​	​	Commercial		​	Real Estate		​	Residential		​	Installment		​	Unallocated		​	Total
​		(In thousands)
Allowance for loan losses:		​			​			​			​			​			​
Balance, beginning of year	​	$	1,397	​	$	1,821	​	$	1,471	​	$	424	​	$	—	​	$	5,113
Provision charged to expense	​		(276)	​		(586)	​		(331)	​		(62)	​		—	​		(1,255)
Losses charged off	​		(78)	​		—	​		(26)	​		(126)	​		—	​		(230)
Recoveries	​		3	​		—	​		7	​		35	​		—	​		45
Balance, end of year	​	$	1,046	​	$	1,235	​	$	1,121	​	$	271	​	$	—	​	$	3,673
Ending balance:  individually evaluated for impairment	​	$	—	​	$	230	​	$	—	​	$	—	​	$	—	​	$	230
Ending balance:  collectively evaluated for impairment	​	$	1,046	​	$	1,005	​	$	1,121	​	$	271	​	$	—	​	$	3,443
Loans:	​		​	​		​	​		​	​		​	​			​		​
Ending balance:  individually evaluated for impairment	​	$	—	​	$	3,933	​	$	—	​	$	—	​	$	—	​	$	3,933
Ending balance:  collectively evaluated for impairment	​	$	90,892	​	$	262,844	​	$	90,132	​	$	6,571	​	$	—	​	$	450,439

​

Schedule of portfolio quality indicators

The following table shows the portfolio quality indicators as of December 31, 2022:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Commercial

​

​

​

​

​

​

Loan Class

​

Commercial

​

Real Estate

​

Residential

​

Installment

​

Total

​

(In thousands)

Pass Grade

​

$

90,548

​

$

262,472

​

$

94,012

​

$

6,003

​

$

453,035

Special Mention

​

—

​

4,066

​

​

—

​

—

​

4,066

Substandard

​

—

​

3,774

​

​

—

​

—

​

3,774

Doubtful

​

—

​

—

​

—

​

—

​

—

​

​

$

90,548

​

$

270,312

​

$

94,012

​

$

6,003

​

$

460,875

​

The following table shows the portfolio quality indicators as of December 31, 2021:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Commercial

​

​

​

​

​

​

Loan Class

​

Commercial

​

Real Estate

​

Residential

​

Installment

​

Total

​

(In thousands)

Pass Grade

​

$

90,892

​

$

254,760

​

$

90,132

​

$

6,571

​

$

442,355

Special Mention

​

—

​

4,115

​

​

—

​

—

​

7,943

Substandard

​

—

​

7,902

​

​

—

​

—

​

4,074

Doubtful

​

—

​

—

​

—

​

—

​

—

​

​

$

90,892

​

$

266,777

​

$

90,132

​

$

6,571

​

$

454,372

​

Schedule of loan portfolio aging analysis

The following table shows the loan portfolio aging analysis of the recorded investment in loans as of December 31, 2022:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

30‑59 Days

60‑89 Days

Greater

​

​

​

​

​

​

​

Past

​

Past

​

Than 90

​

​

​

Total Past

​

​

​

​

​

​

Due and

Due and

Days and

​

Non

Due and

​

​

​

​

Total Loans

​

Accruing

Accruing

Accruing

​

Accrual

​

Non Accrual

​

Current

​

Receivable

​

(In thousands)

Commercial

​

$

126

​

$

—

​

$

—

​

$

—

​

$

126

​

$

90,422

​

$

90,548

Commercial real estate

​

158

​

—

​

—

​

9

​

167

​

270,145

​

270,312

Residential

​

102

​

24

​

—

​

173

​

299

​

93,713

​

94,012

Installment

​

15

​

—

​

—

​

—

​

15

​

5,988

​

6,003

Total

​

$

401

​

$

24

​

$

—

​

$

182

​

$

607

​

$

460,268

​

$

460,875

​

The following table shows the loan portfolio aging analysis of the recorded investment in loans as of December 31, 2021:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

30‑59 Days

60‑89 Days

Greater

​

​

​

​

​

​

​

Past

​

Past

​

Than 90

​

​

​

Total Past

​

​

​

​

​

​

Due and

Due and

Days and

​

Non

Due and

​

​

​

​

Total Loans

​

Accruing

Accruing

Accruing

​

Accrual

​

Non Accrual

​

Current

​

Receivable

​

(In thousands)

Commercial

​

$

63

​

$

—

​

$

—

​

$

—

​

$

63

​

$

90,829

​

$

90,892

Commercial real estate

​

220

​

—

​

—

​

3,818

​

4,038

​

262,739

​

266,777

Residential

​

22

​

—

​

—

​

391

​

413

​

89,719

​

90,132

Installment

​

40

​

—

​

—

​

—

​

40

​

6,531

​

6,571

Total

​

$

345

​

$

—

​

$

—

​

$

4,209

​

$

4,554

​

$

449,818

​

$

454,372

​

Schedule of impaired loans

The following table presents impaired loans for the year ended December 31, 2022:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Average

​

​

​

​

​

Unpaid

​

​

​

Investment in

​

Interest

​

​

Recorded

Principal

​

Specific

Impaired

Income

​

​

Balance

​

Balance

​

Allowance

Loans

​

Recognized

​

(In thousands)

Loans without a specific valuation allowance:

​

​

​

​

​

Commercial

​

$

—

​

$

—

​

$

—

​

$

27

​

$

1

Commercial real estate

​

123

​

123

​

—

​

130

​

11

Real Estate

​

—

​

—

​

—

​

—

​

—

Installment

​

—

​

—

​

—

​

—

​

—

​

​

$

123

​

$

123

​

$

—

​

$

157

​

$

12

Loans with a specific valuation allowance:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Commercial

​

$

—

​

$

—

​

$

—

​

$

—

​

$

—

Commercial real estate

​

—

​

—

​

—

​

3,653

​

40

Real Estate

​

​

—

​

​

—

​

​

—

​

​

—

​

​

—

​

​

$

—

​

$

—

​

$

—

​

$

3,653

​

$

40

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Total:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Commercial

​

$

—

​

$

—

​

$

—

​

$

27

​

$

1

Commercial Real Estate

​

$

123

​

$

123

​

$

—

​

$

3,783

​

$

51

Real Estate

​

$

—

​

$

—

​

$

—

​

$

—

​

$

—

Installment

​

$

—

​

$

—

​

$

—

​

$

—

​

$

—

​

The following table presents impaired loans for the year ended December 31, 2021:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Average

​

​

​

​

​

​

Unpaid

​

​

​

Investment in

​

Interest

​

​

Recorded

Principal

​

Specific

Impaired

Income

​

​

Balance

​

Balance

​

Allowance

Loans

​

Recognized

​

(In thousands)

Loans without a specific valuation allowance:

​

​

​

​

​

Commercial

​

$

—

​

$

—

​

$

—

​

$

—

​

$

—

Commercial real estate

​

128

​

128

​

—

​

128

​

6

Real Estate

​

​

—

​

​

—

​

​

—

​

​

—

​

​

—

Installment

​

—

​

—

​

—

​

—

​

—

​

​

128

​

128

​

—

​

128

​

6

Loans with a specific valuation allowance:

​

​

​

​

​

Commercial

​

$

—

​

$

—

​

$

—

​

$

—

​

$

—

Commercial real estate

​

3,805

​

3,805

​

230

​

3,822

​

105

Real Estate

​

—

​

—

​

—

​

—

​

—

​

​

$

3,805

​

$

3,805

​

$

230

​

$

3,822

​

$

105

​

​

​

​

​

​

Total:

​

​

​

​

​

Commercial

​

$

—

​

$

—

​

$

—

​

$

—

​

$

—

Commercial Real Estate

​

$

3,933

​

$

3,933

​

$

230

​

$

3,950

​

$

111

Real Estate

​

$

—

​

$

—

​

$

—

​

$

—

​

$

—

Installment

​

$

—

​

$

—

​

$

—

​

$

—

​

$

—

​

Schedule of troubled debt restructurings on financing receivables

​

​	​	​	​	​	​	​	​	​
​	​	Year Ended December 31, 2022
​		​		Pre-Modification			Post-Modification
​	​	​	​	Outstanding		​	Outstanding
​	​	Number of		Recorded			Recorded
​	​	Contracts		Investment			Investment
​		(In thousands)
Commercial		—	​	$	—	​	$	—
Commercial Real Estate	​	1	​	$	48	​	$	48

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Year Ended December 31, 2022

​

Interest

​

​

​

​

Total

​

​

Only

​

Term

​

Combination

​

Modification

​

(In thousands)

Commercial

​

$

—

​

$

—

​

$

—

​

$

—

Commercial Real Estate

​

$

1

​

$

1

​

$

—

​

$

1

​

The Company did not have any loan modifications during 2021.

​

​	​	​	​	​	​	​	​	​
​	​	Year Ended December 31, 2021
​		​		Pre-Modification			Post-Modification
​	​	​	​	Outstanding		​	Outstanding
​	​	Number of	​	Recorded		​	Recorded
​	​	Contracts	​	Investment		​	Investment
​		(In thousands)
Commercial		—	​	$	—	​	$	—
Commercial Real Estate		—	​	$	—	​	$	—

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Year Ended December 31, 2021

​

Interest

​

​

​

​

Total

​

​

Only

​

Term

​

Combination

​

Modification

​

(In thousands)

Commercial

​

$

—

​

$

—

​

$

—

​

$

—

Commercial Real Estate

$

—

$

—

$

—

$

—

​

X

- Definition

Tabular disclosure of aging analysis by loan class.

+ References

No definition available.

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- Definition

Tabular disclosure of allowance for credit losses and recorded investments in loans by segment and class.

+ References

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- References

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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/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
-URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524

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+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524

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- Definition

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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

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- Definition

Tabular disclosure of financing receivable modified as troubled debt restructuring.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953676-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953682-111524

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