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Loans and Allowance for Loan Losses (Tables) | 6 Months Ended
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Jun. 30, 2014
Text Block [Abstract] |
Schedule of Loan Portfolio by Reporting Segment and Portfolio Segment | As of June 30, 2014 and December 31, 2013, the composition of the loan portfolio by reporting segment and portfolio segment was as follows:
|  | June 30, 2014 |
|  | FUSB |  |  | ALC |  |  | Total |
|  | (Dollars in Thousands) |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 10,223 |  |  | $ | — |  |  | $ | 10,223 |
Secured by 1-4 family residential properties |  |  | 31,596 |  |  |  | 24,168 |  |  |  | 55,764 |
Secured by multi-family residential properties |  |  | 20,459 |  |  |  | — |  |  |  | 20,459 |
Secured by non-farm, non-residential properties |  |  | 119,574 |  |  |  | — |  |  |  | 119,574 |
Other |  |  | 72 |  |  |  | — |  |  |  | 72 |
Commercial and industrial loans |  |  | 17,385 |  |  |  | — |  |  |  | 17,385 |
Consumer loans |  |  | 8,471 |  |  |  | 53,766 |  |  |  | 62,237 |
Other loans |  |  | 976 |  |  |  | — |  |  |  | 976 |
Total loans |  |  | 208,756 |  |  |  | 77,934 |  |  |  | 286,690 |
Less: Unearned interest, fees and deferred cost |  |  | 122 |  |  |  | 6,810 |  |  |  | 6,932 |
Allowance for loan losses |  |  | 5,036 |  |  |  | 2,636 |  |  |  | 7,672 |
Net loans |  | $ | 203,598 |  |  | $ | 68,488 |  |  | $ | 272,086 |
|  | December 31, 2013 |
|  | FUSB |  |  | ALC |  |  | Total |
|  | (Dollars in Thousands) |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 11,348 |  |  | $ | — |  |  | $ | 11,348 |
Secured by 1-4 family residential properties |  |  | 34,978 |  |  |  | 26,621 |  |  |  | 61,599 |
Secured by multi-family residential properties |  |  | 22,095 |  |  |  | — |  |  |  | 22,095 |
Secured by non-farm, non-residential properties |  |  | 122,430 |  |  |  | — |  |  |  | 122,430 |
Other |  |  | 761 |  |  |  | — |  |  |  | 761 |
Commercial and industrial loans |  |  | 37,772 |  |  |  | — |  |  |  | 37,772 |
Consumer loans |  |  | 9,886 |  |  |  | 48,938 |  |  |  | 58,824 |
Other loans |  |  | 604 |  |  |  | — |  |  |  | 604 |
Total loans |  |  | 239,874 |  |  |  | 75,559 |  |  |  | 315,433 |
Less: Unearned interest, fees and deferred cost |  |  | 149 |  |  |  | 4,961 |  |  |  | 5,110 |
Allowance for loan losses |  |  | 6,272 |  |  |  | 3,124 |  |  |  | 9,396 |
Net loans |  | $ | 233,453 |  |  | $ | 67,474 |  |  | $ | 300,927 |
Schedule of Changes in Allowance for Loan Losses and Recorded Investment in Loans | The following tables present changes in the allowance for loan losses by loan portfolio segment and loan type as of June 30, 2014 and December 31, 2013:
|  | FUSB |
|  | June 30, 2014 |
|  | Commercial |  |  | Commercial Real Estate |  |  | Consumer |  |  | Residential Real Estate |  |  | Other |  |  | Total |
|  | (Dollars in Thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 592 |  |  | $ | 4,852 |  |  | $ | 180 |  |  | $ | 635 |  |  | $ | 13 |  |  | $ | 6,272 |
Charge-offs |  |  | 268 |  |  |  | 876 |  |  |  | 16 |  |  |  | 79 |  |  |  | — |  |  |  | 1,239 |
Recoveries |  |  | 203 |  |  |  | 221 |  |  |  | 71 |  |  |  | 8 |  |  |  | 1 |  |  |  | 504 |
Provision |  |  | (228 | ) |  |  | (36 | ) |  |  | (115 | ) |  |  | (108 | ) |  |  | (14 | ) |  |  | (501 | )
Ending balance |  |  | 299 |  |  |  | 4,161 |  |  |  | 120 |  |  |  | 456 |  |  |  | — |  |  |  | 5,036 |
Ending balance individually evaluated for impairment |  |  | — |  |  |  | 1,118 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,118 |
Ending balance collectively evaluated for impairment |  | $ | 299 |  |  | $ | 3,043 |  |  | $ | 120 |  |  | $ | 456 |  |  | $ | — |  |  | $ | 3,918 |
Loan receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  |  | 17,385 |  |  |  | 150,328 |  |  |  | 8,471 |  |  |  | 31,596 |  |  |  | 976 |  |  |  | 208,756 |
Ending balance individually evaluated for impairment |  |  | — |  |  |  | 11,157 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 11,157 |
Ending balance collectively evaluated for impairment |  | $ | 17,385 |  |  | $ | 139,171 |  |  | $ | 8,471 |  |  | $ | 31,596 |  |  | $ | 976 |  |  | $ | 197,599 |
|  | ALC |
|  | June 30, 2014 |
|  | Commercial |  |  | Commercial Real Estate |  |  | Consumer |  |  | Residential Real Estate |  |  | Other |  |  | Total |
|  | (Dollars in Thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | — |  |  | $ | — |  |  | $ | 2,667 |  |  | $ | 457 |  |  | $ | — |  |  | $ | 3,124 |
Charge-offs |  |  | — |  |  |  | — |  |  |  | 1,492 |  |  |  | 96 |  |  |  | — |  |  |  | 1,588 |
Recoveries |  |  | — |  |  |  | — |  |  |  | 432 |  |  |  | 17 |  |  |  | — |  |  |  | 449 |
Provision |  |  | — |  |  |  | — |  |  |  | 546 |  |  |  | 105 |  |  |  | — |  |  |  | 651 |
Ending balance |  |  | — |  |  |  | — |  |  |  | 2,153 |  |  |  | 483 |  |  |  | — |  |  |  | 2,636 |
Ending balance individually evaluated for impairment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Ending balance collectively evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | 2,153 |  |  | $ | 483 |  |  | $ | — |  |  | $ | 2,636 |
Loan receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  |  | — |  |  |  | — |  |  |  | 53,766 |  |  |  | 24,168 |  |  |  | — |  |  |  | 77,934 |
Ending balance individually evaluated for impairment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Ending balance collectively evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | 53,766 |  |  | $ | 24,168 |  |  | $ | — |  |  | $ | 77,934 |
|  | FUSB & ALC |
|  | June 30, 2014 |
|  | Commercial |  |  | Commercial Real Estate |  |  | Consumer |  |  | Residential Real Estate |  |  | Other |  |  | Total |
|  | (Dollars in Thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 592 |  |  | $ | 4,852 |  |  | $ | 2,847 |  |  | $ | 1,092 |  |  | $ | 13 |  |  | $ | 9,396 |
Charge-offs |  |  | 268 |  |  |  | 876 |  |  |  | 1,508 |  |  |  | 175 |  |  |  | — |  |  |  | 2,827 |
Recoveries |  |  | 203 |  |  |  | 221 |  |  |  | 503 |  |  |  | 25 |  |  |  | 1 |  |  |  | 953 |
Provision |  |  | (228 | ) |  |  | (36 | ) |  |  | 431 |  |  |  | (3 | ) |  |  | (14 | ) |  |  | 150 |
Ending balance |  |  | 299 |  |  |  | 4,161 |  |  |  | 2,273 |  |  |  | 939 |  |  |  | — |  |  |  | 7,672 |
Ending balance individually evaluated for impairment |  |  | — |  |  |  | 1,118 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,118 |
Ending balance collectively evaluated for impairment |  | $ | 299 |  |  | $ | 3,043 |  |  | $ | 2,273 |  |  | $ | 939 |  |  | $ | — |  |  | $ | 6,554 |
Loan receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  |  | 17,385 |  |  |  | 150,328 |  |  |  | 62,237 |  |  |  | 55,764 |  |  |  | 976 |  |  |  | 286,690 |
Ending balance individually evaluated for impairment |  |  | — |  |  |  | 11,157 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 11,157 |
Ending balance collectively evaluated for impairment |  | $ | 17,385 |  |  | $ | 139,171 |  |  | $ | 62,237 |  |  | $ | 55,764 |  |  | $ | 976 |  |  | $ | 275,533 |
|  | FUSB |
|  | December 31, 2013 |
|  | Commercial |  |  | Commercial Real Estate |  |  | Consumer |  |  | Residential Real Estate |  |  | Other |  |  | Total |
|  | (Dollars in Thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 977 |  |  | $ | 14,216 |  |  | $ | 168 |  |  | $ | 338 |  |  | $ | 66 |  |  | $ | 15,765 |
Charge-offs |  |  | 537 |  |  |  | 8,055 |  |  |  | 350 |  |  |  | 685 |  |  |  | — |  |  |  | 9,627 |
Recoveries |  |  | 141 |  |  |  | 2,747 |  |  |  | 96 |  |  |  | 8 |  |  |  | 4 |  |  |  | 2,996 |
Provision |  |  | 11 |  |  |  | (4,056 | ) |  |  | 266 |  |  |  | 974 |  |  |  | (57 | ) |  |  | (2,862 | )
Ending balance |  |  | 592 |  |  |  | 4,852 |  |  |  | 180 |  |  |  | 635 |  |  |  | 13 |  |  |  | 6,272 |
Ending balance individually evaluated for impairment |  |  | 219 |  |  |  | 2,839 |  |  |  | — |  |  |  | 11 |  |  |  | — |  |  |  | 3,069 |
Ending balance collectively evaluated for impairment |  | $ | 373 |  |  | $ | 2,013 |  |  | $ | 180 |  |  | $ | 624 |  |  | $ | 13 |  |  | $ | 3,203 |
Loan receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  |  | 37,772 |  |  |  | 156,634 |  |  |  | 9,886 |  |  |  | 34,978 |  |  |  | 604 |  |  |  | 239,874 |
Ending balance individually evaluated for impairment |  |  | 753 |  |  |  | 28,813 |  |  |  | — |  |  |  | 2,985 |  |  |  | — |  |  |  | 32,551 |
Ending balance collectively evaluated for impairment |  | $ | 37,019 |  |  | $ | 127,821 |  |  | $ | 9,886 |  |  | $ | 31,993 |  |  | $ | 604 |  |  | $ | 207,323 |
|  | ALC |
|  | December 31, 2013 |
|  | Commercial |  |  | Commercial Real Estate |  |  | Consumer |  |  | Residential Real Estate |  |  | Other |  |  | Total |
|  | (Dollars in Thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | — |  |  | $ | — |  |  | $ | 2,733 |  |  | $ | 780 |  |  | $ | — |  |  | $ | 3,513 |
Charge-offs |  |  | — |  |  |  | — |  |  |  | 2,979 |  |  |  | 525 |  |  |  | — |  |  |  | 3,504 |
Recoveries |  |  | — |  |  |  | — |  |  |  | 874 |  |  |  | 21 |  |  |  | — |  |  |  | 895 |
Provision |  |  | — |  |  |  | — |  |  |  | 2,039 |  |  |  | 181 |  |  |  | — |  |  |  | 2,220 |
Ending balance |  |  | — |  |  |  | — |  |  |  | 2,667 |  |  |  | 457 |  |  |  | — |  |  |  | 3,124 |
Ending balance individually evaluated for impairment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Ending balance collectively evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | 2,667 |  |  | $ | 457 |  |  | $ | — |  |  | $ | 3,124 |
Loan receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  |  | — |  |  |  | — |  |  |  | 48,938 |  |  |  | 26,621 |  |  |  | — |  |  |  | 75,559 |
Ending balance individually evaluated for impairment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Ending balance collectively evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | 48,938 |  |  | $ | 26,621 |  |  | $ | — |  |  | $ | 75,559 |
|  | FUSB & ALC |
|  | December 31, 2013 |
|  | Commercial |  |  | Commercial Real Estate |  |  | Consumer |  |  | Residential Real Estate |  |  | Other |  |  | Total |
|  | (Dollars in Thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 977 |  |  | $ | 14,216 |  |  | $ | 2,901 |  |  | $ | 1,118 |  |  | $ | 66 |  |  | $ | 19,278 |
Charge-offs |  |  | 537 |  |  |  | 8,055 |  |  |  | 3,329 |  |  |  | 1,210 |  |  |  | — |  |  |  | 13,131 |
Recoveries |  |  | 141 |  |  |  | 2,747 |  |  |  | 970 |  |  |  | 29 |  |  |  | 4 |  |  |  | 3,891 |
Provision |  |  | 11 |  |  |  | (4,056 | ) |  |  | 2,305 |  |  |  | 1,155 |  |  |  | (57 | ) |  |  | (642 | )
Ending balance |  |  | 592 |  |  |  | 4,852 |  |  |  | 2,847 |  |  |  | 1,092 |  |  |  | 13 |  |  |  | 9,396 |
Ending balance individually evaluated for impairment |  |  | 219 |  |  |  | 2,839 |  |  |  | — |  |  |  | 11 |  |  |  | — |  |  |  | 3,069 |
Ending balance collectively evaluated for impairment |  | $ | 373 |  |  | $ | 2,013 |  |  | $ | 2,847 |  |  | $ | 1,081 |  |  | $ | 13 |  |  | $ | 6,327 |
Loan receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  |  | 37,772 |  |  |  | 156,634 |  |  |  | 58,824 |  |  |  | 61,599 |  |  |  | 604 |  |  |  | 315,433 |
Ending balance individually evaluated for impairment |  |  | 753 |  |  |  | 28,813 |  |  |  | — |  |  |  | 2,985 |  |  |  | — |  |  |  | 32,551 |
Ending balance collectively evaluated for impairment |  | $ | 37,019 |  |  | $ | 127,821 |  |  | $ | 58,824 |  |  | $ | 58,614 |  |  | $ | 604 |  |  | $ | 282,882 |
Schedule of Carrying Amount of Loans by Credit Quality Indicator | The tables below illustrates the carrying amount of loans by credit quality indicator as of June 30, 2014.
|  | FUSB |
|  | Pass 1-5 |  |  | Special Mention 6 |  |  | Substandard 7 |  |  | Doubtful 8 |  |  | Total |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |
Construction, land development and other land loans |  | $ | 4,685 |  |  | $ | 2,625 |  |  | $ | 2,913 |  |  | $ | — |  |  | $ | 10,223 |
Secured by 1-4 family residential properties |  |  | 28,293 |  |  |  | 757 |  |  |  | 2,546 |  |  |  | — |  |  |  | 31,596 |
Secured by multi-family residential properties |  |  | 14,696 |  |  |  | 3,451 |  |  |  | 2,312 |  |  |  | — |  |  |  | 20,459 |
Secured by non-farm, non-residential properties |  |  | 100,011 |  |  |  | 11,406 |  |  |  | 8,157 |  |  |  | — |  |  |  | 119,574 |
Other |  |  | 72 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 72 |
Commercial and industrial loans |  |  | 15,423 |  |  |  | 1,392 |  |  |  | 570 |  |  |  | — |  |  |  | 17,385 |
Consumer loans |  |  | 7,935 |  |  |  | 21 |  |  |  | 515 |  |  |  | — |  |  |  | 8,471 |
Other loans |  |  | 976 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 976 |
Total |  | $ | 172,091 |  |  | $ | 19,652 |  |  | $ | 17,013 |  |  | $ | — |  |  | $ | 208,756 |
|  | ALC |
|  | Performing |  |  | Nonperforming |  |  | Total |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |
Secured by 1-4 family residential properties |  | $ | 23,431 |  |  | $ | 737 |  |  | $ | 24,168 |
Consumer loans |  |  | 52,729 |  |  |  | 1,037 |  |  |  | 53,766 |
Total |  | $ | 76,160 |  |  | $ | 1,774 |  |  | $ | 77,934 |
The tables below illustrates the carrying amount of loans by credit quality indicator as of December 31, 2013.
|  | FUSB |
|  | Pass 1-5 |  |  | Special Mention 6 |  |  | Substandard 7 |  |  | Doubtful 8 |  |  | Total |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |
Construction, land development and other land loans |  | $ | 4,785 |  |  | $ | — |  |  | $ | 6,563 |  |  | $ | — |  |  | $ | 11,348 |
Secured by 1-4 family residential properties |  |  | 30,459 |  |  |  | 333 |  |  |  | 4,162 |  |  |  | 24 |  |  |  | 34,978 |
Secured by multi-family residential properties |  |  | 14,569 |  |  |  | — |  |  |  | 7,526 |  |  |  | — |  |  |  | 22,095 |
Secured by non-farm, non-residential properties |  |  | 101,468 |  |  |  | 3,316 |  |  |  | 17,595 |  |  |  | 51 |  |  |  | 122,430 |
Other |  |  | 761 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 761 |
Commercial and industrial loans |  |  | 30,403 |  |  |  | 936 |  |  |  | 6,433 |  |  |  | — |  |  |  | 37,772 |
Consumer loans |  |  | 9,235 |  |  |  | 3 |  |  |  | 648 |  |  |  | — |  |  |  | 9,886 |
Other loans |  |  | 601 |  |  |  | — |  |  |  | 3 |  |  |  | — |  |  |  | 604 |
Total |  | $ | 192,281 |  |  | $ | 4,588 |  |  | $ | 42,930 |  |  | $ | 75 |  |  | $ | 239,874 |
|  | ALC |
|  | Performing |  |  | Nonperforming |  |  | Total |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |
Secured by 1-4 family residential properties |  | $ | 26,061 |  |  | $ | 560 |  |  | $ | 26,621 |
Consumer loans |  |  | 47,644 |  |  |  | 1,294 |  |  |  | 48,938 |
Total |  | $ | 73,705 |  |  | $ | 1,854 |  |  | $ | 75,559 |
Schedule of Aging Analysis of Past Due Loans | The following table provides an aging analysis of past due loans by class as of June 30, 2014.
|  | FUSB |
|  | As of June 30, 2014 |
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater Than 90 Days |  |  | Total Past Due |  |  | Current |  |  | Total Loans |  |  | Recorded Investment > 90 Days and Accruing |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | — |  |  | $ | 86 |  |  | $ | — |  |  | $ | 86 |  |  | $ | 10,137 |  |  | $ | 10,223 |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 118 |  |  |  | 198 |  |  |  | 764 |  |  |  | 1,080 |  |  |  | 30,516 |  |  |  | 31,596 |  |  |  | — |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 20,459 |  |  |  | 20,459 |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 84 |  |  |  | 239 |  |  |  | 1,175 |  |  |  | 1,498 |  |  |  | 118,076 |  |  |  | 119,574 |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 72 |  |  |  | 72 |  |  |  | — |
Commercial and industrial loans |  |  | 45 |  |  |  | 53 |  |  |  | 14 |  |  |  | 112 |  |  |  | 17,273 |  |  |  | 17,385 |  |  |  | — |
Consumer loans |  |  | 90 |  |  |  | 18 |  |  |  | 51 |  |  |  | 159 |  |  |  | 8,312 |  |  |  | 8,471 |  |  |  | — |
Other loans |  |  | — |  |  |  | 8 |  |  |  | 5 |  |  |  | 13 |  |  |  | 963 |  |  |  | 976 |  |  |  | — |
Total |  | $ | 337 |  |  | $ | 602 |  |  | $ | 2,009 |  |  | $ | 2,948 |  |  | $ | 205,808 |  |  | $ | 208,756 |  |  | $ | — |
|  | ALC |
|  | As of June 30, 2014 |
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater Than 90 Days |  |  | Total Past Due |  |  | Current |  |  | Total Loans |  |  | Recorded Investment > 90 Days and Accruing |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 211 |  |  |  | 154 |  |  |  | 686 |  |  |  | 1,051 |  |  |  | 23,117 |  |  |  | 24,168 |  |  |  | 466 |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer loans |  |  | 640 |  |  |  | 401 |  |  |  | 1,061 |  |  |  | 2,102 |  |  |  | 51,664 |  |  |  | 53,766 |  |  |  | 989 |
Other loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 851 |  |  | $ | 555 |  |  | $ | 1,747 |  |  | $ | 3,153 |  |  | $ | 74,781 |  |  | $ | 77,934 |  |  | $ | 1,455 |
The following table provides an aging analysis of past due loans by class as of December 31, 2013.
|  | FUSB |
|  | As of December 31, 2013 |
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater Than 90 Days |  |  | Total Past Due |  |  | Current |  |  | Total Loans |  |  | Recorded Investment > 90 Days and Accruing |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |
Construction, land development and other land loans |  | $ | — |  |  | $ | 38 |  |  | $ | 2,000 |  |  | $ | 2,038 |  |  | $ | 9,310 |  |  | $ | 11,348 |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 271 |  |  |  | 154 |  |  |  | 1,801 |  |  |  | 2,226 |  |  |  | 32,752 |  |  |  | 34,978 |  |  |  | — |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | 1,286 |  |  |  | 1,286 |  |  |  | 20,809 |  |  |  | 22,095 |  |  |  | — |
Secured by non-farm, non- residential properties |  |  | 719 |  |  |  | 93 |  |  |  | 4,434 |  |  |  | 5,246 |  |  |  | 117,184 |  |  |  | 122,430 |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 761 |  |  |  | 761 |  |  |  | — |
Commercial and industrial loans |  |  | 902 |  |  |  | — |  |  |  | 480 |  |  |  | 1,382 |  |  |  | 36,390 |  |  |  | 37,772 |  |  |  | — |
Consumer loans |  |  | 101 |  |  |  | — |  |  |  | 26 |  |  |  | 127 |  |  |  | 9,759 |  |  |  | 9,886 |  |  |  | — |
Other loans |  |  | 11 |  |  |  | — |  |  |  | 8 |  |  |  | 19 |  |  |  | 585 |  |  |  | 604 |  |  |  | — |
Total |  | $ | 2,004 |  |  | $ | 285 |  |  | $ | 10,035 |  |  | $ | 12,324 |  |  | $ | 227,550 |  |  | $ | 239,874 |  |  | $ | — |
|  | ALC |
|  | As of December 31, 2013 |
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater Than 90 Days |  |  | Total Past Due |  |  | Current |  |  | Total Loans |  |  | Recorded Investment > 90 Days and Accruing |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |
Construction, land development and other land loans |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 403 |  |  |  | 143 |  |  |  | 507 |  |  |  | 1,053 |  |  |  | 25,568 |  |  |  | 26,621 |  |  |  | 409 |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non- residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer loans |  |  | 684 |  |  |  | 597 |  |  |  | 1,258 |  |  |  | 2,539 |  |  |  | 46,399 |  |  |  | 48,938 |  |  |  | 1,252 |
Other loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 1,087 |  |  | $ | 740 |  |  | $ | 1,765 |  |  | $ | 3,592 |  |  | $ | 71,967 |  |  | $ | 75,559 |  |  | $ | 1,661 |
Schedule of Analysis of Non-Accruing Loans | The following table provides an analysis of non-accruing loans by class as of June 30, 2014 and December 31, 2013.
|  | Loans on Non-Accrual Status |
|  | June 30, 2014 |  |  | December 31, 2013 |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |
Construction, land development and other land loans |  | $ | 1,348 |  |  | $ | 2,337 |
Secured by 1-4 family residential properties |  |  | 1,279 |  |  |  | 1,952 |
Secured by multi-family residential properties |  |  | — |  |  |  | 1,286 |
Secured by non-farm, non-residential properties |  |  | 1,860 |  |  |  | 4,435 |
Commercial and industrial loans |  |  | 151 |  |  |  | 479 |
Consumer loans |  |  | 190 |  |  |  | 76 |
Total loans |  | $ | 4,828 |  |  | $ | 10,565 |
Schedule of Carrying Amount of Impaired Loans | As of June 30, 2014, the carrying amount of impaired loans consisted of the following:
|  | June 30, 2014 |
Impaired loans with no related allowance recorded |  | Carrying Amount |  |  | Unpaid Principal Balance |  |  | Related Allowances |
|  | (Dollars in Thousands) |
Loans secured by real estate |  |  |  |
Construction, land development and other land loans |  | $ | 1,707 |  |  | $ | 1,707 |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 97 |  |  |  | 97 |  |  |  | — |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 6,252 |  |  |  | 6,252 |  |  |  | — |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |
Total loans with no related allowance recorded |  | $ | 8,056 |  |  | $ | 8,056 |  |  | $ | — |
Impaired loans with an allowance recorded |  |  |  |  |  |  |  |  |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 789 |  |  | $ | 789 |  |  | $ | 100 |
Secured by 1-4 family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by multi-family residential properties |  |  | 2,312 |  |  |  | 2,312 |  |  |  | 1,018 |
Secured by non-farm, non-residential properties |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |
Total loans with an allowance recorded |  | $ | 3,101 |  |  | $ | 3,101 |  |  | $ | 1,118 |
Total impaired loans |  |  |  |  |  |  |  |  |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 2,496 |  |  | $ | 2,496 |  |  | $ | 100 |
Secured by 1-4 family residential properties |  |  | 97 |  |  |  | 97 |  |  |  | — |
Secured by multi-family residential properties |  |  | 2,312 |  |  |  | 2,312 |  |  |  | 1,018 |
Secured by non-farm, non-residential properties |  |  | 6,252 |  |  |  | 6,252 |  |  |  | — |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |
Total impaired loans |  | $ | 11,157 |  |  | $ | 11,157 |  |  | $ | 1,118 |
As of December 31, 2013, the carrying amount of impaired loans consisted of the following:
|  | December 31, 2013 |
Impaired loans with no related allowance recorded |  | Carrying Amount |  |  | Unpaid Principal Balance |  |  | Related Allowances |
|  | (Dollars in Thousands) |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 4,590 |  |  | $ | 4,590 |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 103 |  |  |  | 103 |  |  |  | — |
Secured by multi-family residential properties |  |  | 1,053 |  |  |  | 1,053 |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 11,844 |  |  |  | 11,844 |  |  |  | — |
Commercial and industrial |  |  | 534 |  |  |  | 534 |  |  |  | — |
Total loans with no related allowance recorded |  | $ | 18,124 |  |  | $ | 18,124 |  |  | $ | — |
Impaired loans with an allowance recorded |  |  |  |  |  |  |  |  |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 1,407 |  |  | $ | 1,407 |  |  | $ | 232 |
Secured by multi-family residential properties |  |  | 185 |  |  |  | 185 |  |  |  | 11 |
Secured by non-farm, non-residential properties |  |  | 6,474 |  |  |  | 6,474 |  |  |  | 2,005 |
Commercial and industrial |  |  | 6,376 |  |  |  | 6,376 |  |  |  | 835 |
|  |  | 219 |  |  |  | 219 |  |  |  | 219 |
Total loans with an allowance recorded |  | $ | 14,661 |  |  | $ | 14,661 |  |  | $ | 3,302 |
Total impaired loans |  |  |  |  |  |  |  |  |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 5,997 |  |  | $ | 5,997 |  |  | $ | 232 |
Secured by 1-4 family residential properties |  |  | 288 |  |  |  | 288 |  |  |  | 11 |
Secured by multi-family residential properties |  |  | 7,527 |  |  |  | 7,527 |  |  |  | 2,005 |
Secured by non-farm, non-residential properties |  |  | 18,220 |  |  |  | 18,220 |  |  |  | 835 |
Commercial and industrial |  |  | 753 |  |  |  | 753 |  |  |  | 219 |
Total impaired loans |  | $ | 32,785 |  |  | $ | 32,785 |  |  | $ | 3,302 |
Schedule of Average Net Investment Impaired Loans and Interest Income Recognized and Received on Impaired Loans | The average net investment in impaired loans and interest income recognized and received on impaired loans as of June 30, 2014 and December 31, 2013 were as follows:
|  | June 30, 2014 |
|  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Interest Income Received |
|  | (Dollars in Thousands) |
Loans secured by real estate |  |  |  |
Construction, land development and other land loans |  | $ | 3,449 |  |  | $ | 22 |  |  | $ | 24 |
Secured by 1–4 family residential properties |  |  | 190 |  |  |  | 3 |  |  |  | 3 |
Secured by multi-family residential properties |  |  | 4,582 |  |  |  | 74 |  |  |  | 71 |
Secured by non-farm, non-residential properties |  |  | 10,183 |  |  |  | 171 |  |  |  | 173 |
Commercial and industrial |  |  | 160 |  |  |  | 1 |  |  |  | 1 |
Total |  | $ | 18,564 |  |  | $ | 271 |  |  | $ | 272 |
|  | December 31, 2013 |
|  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Interest Income Received |
|  | (Dollars in Thousands) |
Loans secured by real estate |  |  |  |
Construction, land development and other land loans |  | $ | 10,249 |  |  | $ | 177 |  |  | $ | 179 |
Secured by 1–4 family residential properties |  |  | 303 |  |  |  | 7 |  |  |  | 7 |
Secured by multi-family residential properties |  |  | 8,690 |  |  |  | 438 |  |  |  | 446 |
Secured by non-farm, non-residential properties |  |  | 22,272 |  |  |  | 918 |  |  |  | 935 |
Commercial and industrial |  |  | 987 |  |  |  | 33 |  |  |  | 34 |
Total |  | $ | 42,501 |  |  | $ | 1,573 |  |  | $ | 1,601 |
Schedule of Number of Loans Modified Troubled Debt Restructuring by Loan Portfolio | The following table provides the number of loans modified in a troubled debt restructuring by loan portfolio as of June 30, 2014 and December 31, 2013, as well as the pre- and post-modification principal balance as of June 30, 2014 and December 31, 2013.
|  | June 30, 2014 |  |  | December 31, 2013 |
|  | Number of Loans |  |  | Pre- Modification Outstanding Principal Balance |  |  | Post- Modification Principal Balance |  |  | Number of Loans |  |  | Pre- Modification Outstanding Principal Balance |  |  | Post- Modification Principal Balance |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  |  | 8 |  |  | $ | 5,910 |  |  | $ | 2,827 |  |  |  | 10 |  |  | $ | 7,551 |  |  | $ | 3,837 |
Secured by 1-4 family residential properties |  |  | 9 |  |  |  | 452 |  |  |  | 383 |  |  |  | 17 |  |  |  | 1,375 |  |  |  | 1,067 |
Secured by non-farm, non-residential properties |  |  | 8 |  |  |  | 1,688 |  |  |  | 1,533 |  |  |  | 9 |  |  |  | 2,683 |  |  |  | 2,418 |
Commercial loans |  |  | 4 |  |  |  | 160 |  |  |  | 116 |  |  |  | 4 |  |  |  | 416 |  |  |  | 344 |
Total |  |  | 29 |  |  | $ | 8,210 |  |  | $ | 4,859 |  |  |  | 40 |  |  | $ | 12,025 |  |  | $ | 7,666 |
The following table provides the number of loans modified in a troubled debt restructuring that have subsequently defaulted, by loan portfolio, as of June 30, 2014 and December 31, 2013.
|  | June 30, 2014 |  |  | December 31, 2013 |
|  | Number of Loans |  |  | Recorded Investment |  |  | Number of Loans |  |  | Recorded Investment |
|  | (Dollars in Thousands) |
Construction, land development and other land loans |  |  | — |  |  | $ | — |  |  |  | 2 |  |  | $ | 566 |
Secured by non-farm, non-residential properties |  |  | 3 |  |  |  | 988 |  |  |  | 4 |  |  |  | 1,073 |
Total |  |  | 3 |  |  | $ | 988 |  |  |  | 6 |  |  | $ | 1,639 |
Schedule of Troubled Debt Restructuring | Troubled debt restructurings as of June 30, 2014 and December 31, 2013 were as follows:
|  | June 30, 2014 |  |  | December 31, 2013 |  |  | Change |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 2,827 |  |  | $ | 3,837 |  |  | $ | (1,010 | )
Secured by 1-4 family residential properties |  |  | 383 |  |  |  | 1,067 |  |  |  | (684 | )
Secured by non-farm, non-residential properties |  |  | 1,533 |  |  |  | 2,418 |  |  |  | (885 | )
Commercial and industrial loans |  |  | 116 |  |  |  | 344 |  |  |  | (228 | )
Total |  | $ | 4,859 |  |  | $ | 7,666 |  |  | $ | (2,807 | )

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