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Loans and Allowance for Loan Losses (Tables)

6 Months Ended

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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