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Loans and Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2015

Receivables [Abstract]

Schedule of Loan Portfolio by Reporting Segment and Portfolio Segment

As of March 31, 2015 and December 31, 2014, the composition of the loan portfolio by reporting segment and portfolio segment was as follows:

		March 31, 2015
		FUSB				ALC				Total
		(Dollars in Thousands)
Real estate loans:
Construction, land development and other land loans		$	10,137			$	—			$	10,137
Secured by 1-4 family residential properties			29,545				20,209				49,754
Secured by multi-family residential properties			18,837			—					18,837
Secured by non-farm, non-residential properties			86,982			—					86,982
Other			58			—					58
Commercial and industrial loans			17,897			—					17,897
Consumer loans			7,254				61,321				68,575
Other loans			775			—					775
Total loans			171,485				81,530				253,015
Less: Unearned interest, fees and deferred cost			174				8,222				8,396
Allowance for loan losses			2,880				2,521				5,401
Net loans		$	168,431			$	70,787			$	239,218

		December 31, 2014
		FUSB				ALC				Total
		(Dollars in Thousands)
Real estate loans:
Construction, land development and other land loans		$	10,431			$	—			$	10,431
Secured by 1-4 family residential properties			30,795				21,309				52,104
Secured by multi-family residential properties			20,403				—				20,403
Secured by non-farm, non-residential properties			104,883				—				104,883
Other			58				—				58
Commercial and industrial loans			16,838				—				16,838
Consumer loans			7,188				61,833				69,021
Other loans			579				—				579
Total loans			191,175				83,142				274,317
Less: Unearned interest, fees and deferred cost			189				8,444				8,633
Allowance for loan losses			3,486				2,682				6,168
Net loans		$	187,500			$	72,016			$	259,516

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 March 31, 2015 and December 31, 2014:

		FUSB
		Three Months Ended March 31, 2015
		Commercial				Commercial Real Estate				Consumer				Residential Real Estate				Other				Total
		(Dollars in Thousands)
Allowance for loan losses:
Beginning balance		$	141			$	2,810			$	114			$	421			$	—			$	3,486
Charge-offs		—					(77	)			(11	)			(40	)		—					(128	)
Recoveries			10				4				15				18			—					47
Provision			10				(334	)			(52	)			(149	)		—					(525	)
Ending balance			161				2,403				66				250			—					2,880
Ending balance individually evaluated for    impairment		—					841			—				—				—					841
Ending balance collectively evaluated for impairment		$	161			$	1,562			$	66			$	250			$	—			$	2,039
Loan receivables:
Ending balance			17,897				116,014				7,254				29,545				775				171,485
Ending balance individually evaluated for    impairment		—					9,429			—				—				—					9,429
Ending balance collectively evaluated for impairment		$	17,897			$	106,585			$	7,254			$	29,545			$	775			$	162,056

		ALC
		Three Months Ended March 31, 2015
		Commercial				Commercial Real Estate				Consumer				Residential Real Estate				Other				Total
		(Dollars in Thousands)
Allowance for loan losses:
Beginning balance		$	—			$	—			$	2,336			$	346			$	—			$	2,682
Charge-offs		—				—					(655	)			(80	)		—					(735	)
Recoveries		—				—					209				7			—					216
Provision		—				—					313				45			—					358
Ending balance		—				—					2,203				318			—					2,521
Ending balance individually evaluated for    impairment		—				—				—				—				—				—
Ending balance collectively evaluated for impairment		$	—			$	—			$	2,203			$	318			$	—			$	2,521
Loan receivables:
Ending balance		—				—					61,321				20,209			—					81,530
Ending balance individually evaluated for    impairment		—				—				—				—				—				—
Ending balance collectively evaluated for impairment		$	—			$	—			$	61,321			$	20,209			$	—			$	81,530

		FUSB & ALC
		Three Months Ended March 31, 2015
		Commercial				Commercial Real Estate				Consumer				Residential Real Estate				Other				Total
		(Dollars in Thousands)
Allowance for loan losses:
Beginning balance		$	141			$	2,810			$	2,450			$	767			$	—			$	6,168
Charge-offs		—					(77	)			(666	)			(120	)		—					(863	)
Recoveries			10				4				224				25			—					263
Provision			10				(334	)			261				(104	)		—					(167	)
Ending balance			161				2,403				2,269				568			—					5,401
Ending balance individually evaluated for    impairment		—					841			—				—				—					841
Ending balance collectively evaluated for impairment		$	161			$	1,562			$	2,269			$	568			$	—			$	4,560
Loan receivables:
Ending balance			17,897				116,014				68,575				49,754				775				253,015
Ending balance individually evaluated for    impairment		—					9,429			—				—				—					9,429
Ending balance collectively evaluated for impairment		$	17,897			$	106,585			$	68,575			$	49,754			$	775			$	243,586

		FUSB
		Year Ended December 31, 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			(289	)			(1,329	)			(147	)			(176	)			—				(1,941	)
Recoveries			307				587				129				51				1				1,075
Provision			(469	)			(1,300	)			(48	)			(89	)			(14	)			(1,920	)
Ending balance			141				2,810				114				421				—				3,486
Ending balance individually evaluated for    impairment			—				762				—				—				—				762
Ending balance collectively evaluated for impairment		$	141			$	2,048			$	114			$	421			$	—			$	2,724
Loan receivables:
Ending balance			16,838				135,775				7,188				30,795				579				191,175
Ending balance individually evaluated for    impairment			—				10,509				—				96				—				10,605
Ending balance collectively evaluated for impairment		$	16,838			$	125,266			$	7,188			$	30,699			$	579			$	180,570

		ALC
		Year Ended December 31, 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			—				—				(2,778	)			(311	)			—				(3,089	)
Recoveries			—				—				772				29				—				801
Provision			—				—				1,675				171				—				1,846
Ending balance			—				—				2,336				346				—				2,682
Ending balance individually evaluated for    impairment			—				—				—				—				—				—
Ending balance collectively evaluated for impairment		$	—			$	—			$	2,336			$	346			$	—			$	2,682
Loan receivables:
Ending balance			—				—				61,833				21,309				—				83,142
Ending balance individually evaluated for    impairment			—				—				—				—				—				—
Ending balance collectively evaluated for impairment		$	—			$	—			$	61,833			$	21,309			$	—			$	83,142

		FUSB & ALC
		Year Ended December 31, 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			(289	)			(1,329	)			(2,925	)			(487	)			—				(5,030	)
Recoveries			307				587				901				80				1				1,876
Provision			(469	)			(1,300	)			1,627				82				(14	)			(74	)
Ending balance			141				2,810				2,450				767				—				6,168
Ending balance individually evaluated for    impairment			—				762				—				—				—				762
Ending balance collectively evaluated for impairment		$	141			$	2,048			$	2,450			$	767			$	—			$	5,406
Loan receivables:
Ending balance			16,838				135,775				69,021				52,104				579				274,317
Ending balance individually evaluated for    impairment			—				10,509				—				96				—				10,605
Ending balance collectively evaluated for impairment		$	16,838			$	125,266			$	69,021			$	52,008			$	579			$	263,712

Schedule of Carrying Amount of Loans by Credit Quality Indicator

The tables below illustrate the carrying amount of loans by credit quality indicator as of March 31, 2015.

		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		$	5,641			$	2,515			$	1,981			$	—			$	10,137
Secured by 1-4 family residential properties			28,870			—					662				13				29,545
Secured by multi-family residential properties			16,478			—					2,359			—					18,837
Secured by non-farm, non-residential properties			76,457				4,584				5,941			—					86,982
Other			58			—				—				—					58
Commercial and industrial loans			15,959				1,213				725			—					17,897
Consumer loans			7,167			—					87			—					7,254
Other loans			775			—				—				—					775
Total		$	151,405			$	8,312			$	11,755			$	13			$	171,485

		ALC
		Performing				Nonperforming				Total
		(Dollars in Thousands)
Loans secured by real estate:
Secured by 1-4 family residential properties		$	19,652			$	557			$	20,209
Consumer loans			60,060				1,261				61,321
Total		$	79,712			$	1,818			$	81,530

The tables below illustrate the carrying amount of loans by credit quality indicator as of December 31, 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		$	5,326			$	2,515			$	2,590			$	—			$	10,431
Secured by 1-4 family residential properties			27,956				638				2,201				—				30,795
Secured by multi-family residential properties			18,033				—				2,370				—				20,403
Secured by non-farm, non-residential properties			86,812				10,905				7,166				—				104,883
Other			58				—				—				—				58
Commercial and industrial loans			14,915				1,222				701				—				16,838
Consumer loans			6,744				105				339				—				7,188
Other loans			577				—				2				—				579
Total		$	160,421			$	15,385			$	15,369			$	—			$	191,175

		ALC
		Performing				Nonperforming				Total
		(Dollars in Thousands)
Loans secured by real estate:
Secured by 1-4 family residential properties		$	20,778			$	531			$	21,309
Consumer loans			60,459				1,374				61,833
Total		$	81,237			$	1,905			$	83,142

Schedule of Aging Analysis of Past Due Loans

The following tables provide an aging analysis of past due loans by class as of March 31, 2015.

		FUSB
		As of March 31, 2015
		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			$	10,051			$	10,137			$	—
Secured by 1-4 family residential properties			244				18				429				691				28,854				29,545				30
Secured by multi-family residential    properties		—				—				—				—					18,837				18,837			—
Secured by non-farm, non-residential    properties			62			—					1,043				1,105				85,877				86,982			—
Other		—				—				—				—					58				58			—
Commercial and industrial loans			28			—				—					28				17,869				17,897			—
Consumer loans			16			—					17				33				7,221				7,254			—
Other loans		—				—					11				11				764				775			—
Total		$	350			$	18			$	1,586			$	1,954			$	169,531			$	171,485			$	30

		ALC
		As of March 31, 2015
		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			182				147				524				853				19,356				20,209				426
Secured by multi-family residential    properties		—				—				—				—				—				—				—
Secured by non-farm, non-residential    properties		—				—				—				—				—				—				—
Other		—				—				—				—				—				—				—
Commercial and industrial loans		—				—				—				—				—				—				—
Consumer loans			672				558				1,238				2,468				58,853				61,321				1,237
Other loans		—				—				—				—				—				—				—
Total		$	854			$	705			$	1,762			$	3,321			$	78,209			$	81,530			$	1,663

The following tables provide an aging analysis of past due loans by class as of December 31, 2014.

		FUSB
		As of December 31, 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		$	41			$	—			$	86			$	127			$	10,304			$	10,431			$	—
Secured by 1-4 family residential properties			200				20				852				1,072				29,723				30,795				—
Secured by multi-family residential    properties			—				—				—				—				20,403				20,403				—
Secured by non-farm, non-residential    properties			268				159				1,743				2,170				102,713				104,883				—
Other			—				—				—				—				58				58				—
Commercial and industrial loans			—				8				—				8				16,830				16,838				—
Consumer loans			12				3				24				39				7,149				7,188				—
Other loans			4				—				12				16				563				579				11
Total		$	525			$	190			$	2,717			$	3,432			$	187,743			$	191,175			$	11

		ALC
		As of December 31, 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			182				147				501				830				20,480				21,310				401
Secured by multi-family residential    properties			—				—				—				—				—				—				—
Secured by non-farm, non-residential    properties			—				—				—				—				—				—				—
Other			—				—				—				—				—				—				—
Commercial and industrial loans			—				—				—				—				—				—				—
Consumer loans			671				558				1,346				2,575				59,257				61,832				1,335
Other loans			—				—				—				—				—				—				—
Total		$	853			$	705			$	1,847			$	3,405			$	79,737			$	83,142			$	1,736

Schedule of Analysis of Non-Accruing Loans

The following table provides an analysis of non-accruing loans by class as of March 31, 2015 and December 31, 2014.

		Loans on Non-Accrual Status
		March 31, 2015				December 31, 2014
		(Dollars in Thousands)
Loans secured by real estate:
Construction, land development and other land loans		$	347			$	956
Secured by 1-4 family residential properties			800				1,277
Secured by multi-family residential properties		—					—
Secured by non-farm, non-residential properties			1,135				2,314
Commercial and industrial loans			130				139
Consumer loans			110				140
Total loans		$	2,522			$	4,826

Schedule of Carrying Amount of Impaired Loans

As of March 31, 2015, the carrying amount of impaired loans consisted of the following:

		March 31, 2015
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		$	1,445			$	1,445			$	—
Secured by 1-4 family residential properties			96				96			—
Secured by multi-family residential properties			752				752				—
Secured by non-farm, non-residential properties			5,247				5,247				—
Commercial and industrial		—				—					—
Total loans with no related allowance recorded		$	7,540			$	7,540			$	—
Impaired loans with an allowance recorded
Loans secured by real estate
Construction, land development and other land loans		$	—			$	—			$	—
Secured by 1-4 family residential properties		—				—					—
Secured by multi-family residential properties			1,889				1,889				841
Secured by non-farm, non-residential properties		—				—				—
Commercial and industrial		—				—				—
Total loans with an allowance recorded		$	1,889			$	1,889			$	841
Total impaired loans
Loans secured by real estate
Construction, land development and other land loans		$	1,445			$	1,445			$	—
Secured by 1-4 family residential properties			96				96			—
Secured by multi-family residential properties			2,641				2,641				841
Secured by non-farm, non-residential properties			5,247				5,247			—
Commercial and industrial		—				—				—
Total impaired loans		$	9,429			$	9,429			$	841

As of December 31, 2014, the carrying amount of impaired loans consisted of the following:  

		December 31, 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		$	1,445			$	1,445			$	—
Secured by 1-4 family residential properties			96				96				—
Secured by multi-family residential properties			755				1,146				—
Secured by non-farm, non-residential properties			6,091				6,091				—
Commercial and industrial			—				—				—
Total loans with no related allowance recorded		$	8,387			$	8,778			$	—
Impaired loans with an allowance recorded
Loans secured by real estate
Construction, land development and other land loans		$	603			$	603			$	71
Secured by 1-4 family residential properties			—				—				—
Secured by multi-family residential properties			1,615				1,615				691
Secured by non-farm, non-residential properties			—				—				—
Commercial and industrial			—				—				—
Total loans with an allowance recorded		$	2,218			$	2,218			$	762
Total impaired loans
Loans secured by real estate
Construction, land development and other land loans		$	2,048			$	2,048			$	71
Secured by 1-4 family residential properties			96				96				—
Secured by multi-family residential properties			2,370				2,761				691
Secured by non-farm, non-residential properties			6,091				6,091				—
Commercial and industrial			—				—				—
Total impaired loans		$	10,605			$	10,996			$	762

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 during the three months ended March 31, 2015 and the year ended December 31, 2014 were as follows:

		March 31, 2015
		Average Recorded Investment				Interest Income Recognized				Interest Income Received
		(Dollars in Thousands)
Loans secured by real estate
Construction, land development and other land loans		$	1,637			$	12			$	15
Secured by 1-4 family residential properties			96			—				—
Secured by multi-family residential properties			2,458				88				83
Secured by non-farm, non-residential properties			5,798				63				50
Commercial and industrial		—				—				—
Total		$	9,989			$	163			$	148

		December 31, 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		$	2,769			$	46			$	46
Secured by 1-4 family residential properties			143				3				3
Secured by multi-family residential properties			3,565				178				170
Secured by non-farm, non-residential properties			8,186				324				320
Commercial and industrial			80				1				1
Total		$	14,743			$	552			$	540

Schedule of Number of Loans Modified Troubled Debt Restructuring by Loan Portfolio

The following table provides the number of loans that the Bank had modified in a troubled debt restructuring by loan portfolio as of March 31, 2015 and December 31, 2014, as well as the pre- and post-modification principal balance as of March 31, 2015 and December 31, 2014.

		March 31, 2015												December 31, 2014
		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			3			$	2,220			$	1,756				4			$	3,282			$	2,365
Secured by 1-4 family residential properties			4				200				152				4				200				156
Secured by non-farm, non-residential properties			5				1,368				1,189				6				1,448				1,299
Commercial loans			3				159				103				4				159				109
Total			15			$	3,947			$	3,200				18			$	5,089			$	3,929

The following table provides the number of loans modified in a troubled debt restructuring that have subsequently defaulted, by loan portfolio, as of March 31, 2015 and December 31, 2014.

		March 31, 2015								December 31, 2014
		Number of Loans				Recorded Investment				Number of Loans				Recorded Investment
		(Dollars in Thousands)
Construction, land development and other land loans		—				$	—				—			$	—
Secured by non-farm, non-residential properties			2				886				2				886
Total			2			$	886				2			$	886

X

- Definition

Average net investment impaired loans and interest income recognized and received on impaired loans.

+ References

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+ Details

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Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

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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/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 29

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-Topic 310

-SubTopic 10

-Section 55

-Paragraph 19

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Tabular disclosure of impaired financing receivables.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 15

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Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

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-Section 50

-Paragraph 7A

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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://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3,4)

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-Name Regulation S-X (SX)

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-Section 02

-Paragraph 3, 4

-Article 5

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- Definition

Tabular disclosure of troubled debt restructurings in the periods following the restructuring, including: (1) a description of the portion of the recorded [restructured] debt which is contingently payable based on the occurrence of future events or circumstances; (2) the dollar amount of the portion of the recorded [restructured] debt which is contingently payable based on the occurrence of future events or circumstances; and (3) a description of the circumstance, events, or conditions that would cause payments to occur or the creditor to forgive the contingent portion of recorded debt.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 60

-Section 50

-Paragraph 2

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Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

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-Publisher FASB

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-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

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