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Loans and Allowance for Loan Losses (Tables) | 6 Months Ended
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Jun. 30, 2015
Receivables [Abstract] |
Schedule of Loan Portfolio by Reporting Segment and Portfolio Segment | As of June 30, 2015 and December 31, 2014, the composition of the loan portfolio by reporting segment and portfolio segment was as follows:
|  | June 30, 2015 |
|  | FUSB |  |  | ALC |  |  | Total |
|  | (Dollars in Thousands) |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 12,363 |  |  | $ | — |  |  | $ | 12,363 |
Secured by 1-4 family residential properties |  |  | 30,564 |  |  |  | 19,129 |  |  |  | 49,693 |
Secured by multi-family residential properties |  |  | 17,163 |  |  |  | — |  |  |  | 17,163 |
Secured by non-farm, non-residential properties |  |  | 81,621 |  |  |  | — |  |  |  | 81,621 |
Other |  |  | 57 |  |  |  | — |  |  |  | 57 |
Commercial and industrial loans |  |  | 18,198 |  |  |  | — |  |  |  | 18,198 |
Consumer loans |  |  | 6,910 |  |  |  | 73,342 |  |  |  | 80,252 |
Other loans |  |  | 786 |  |  |  | — |  |  |  | 786 |
Total loans |  |  | 167,662 |  |  |  | 92,471 |  |  |  | 260,133 |
Less: Unearned interest, fees and deferred cost |  |  | 191 |  |  |  | 9,941 |  |  |  | 10,132 |
Allowance for loan losses |  |  | 2,449 |  |  |  | 2,559 |  |  |  | 5,008 |
Net loans |  | $ | 165,022 |  |  | $ | 79,971 |  |  | $ | 244,993 |
|  | 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 June 30, 2015 and December 31, 2014:
|  | FUSB |
|  | Six Months Ended June 30, 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 |  |  | — |  |  |  | (105 | ) |  |  | (14 | ) |  |  | (40 | ) |  |  | — |  |  |  | (159 | )
Recoveries |  |  | 22 |  |  |  | 11 |  |  |  | 32 |  |  |  | 27 |  |  |  | — |  |  |  | 92 |
Provision |  |  | (46 | ) |  |  | (609 | ) |  |  | (90 | ) |  |  | (225 | ) |  |  | — |  |  |  | (970 | )
Ending balance |  |  | 117 |  |  |  | 2,107 |  |  |  | 42 |  |  |  | 183 |  |  |  | — |  |  |  | 2,449 |
Ending balance individually evaluated for impairment |  |  | 96 |  |  |  | 886 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 982 |
Ending balance collectively evaluated for impairment |  | $ | 21 |  |  | $ | 1,221 |  |  | $ | 42 |  |  | $ | 183 |  |  | $ | — |  |  | $ | 1,467 |
Loan receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  |  | 18,198 |  |  |  | 111,204 |  |  |  | 6,910 |  |  |  | 30,564 |  |  |  | 786 |  |  |  | 167,662 |
Ending balance individually evaluated for impairment |  |  | 460 |  |  |  | 6,394 |  |  |  | — |  |  |  | 96 |  |  |  | — |  |  |  | 6,950 |
Ending balance collectively evaluated for impairment |  | $ | 17,738 |  |  | $ | 104,810 |  |  | $ | 6,910 |  |  | $ | 30,468 |  |  | $ | 786 |  |  | $ | 160,712 |
|  | ALC |
|  | Six Months Ended June 30, 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 |  |  | — |  |  |  | — |  |  |  | (1,229 | ) |  |  | (143 | ) |  |  | — |  |  |  | (1,372 | )
Recoveries |  |  | — |  |  |  | — |  |  |  | 390 |  |  |  | 10 |  |  |  | — |  |  |  | 400 |
Provision |  |  | — |  |  |  | — |  |  |  | 779 |  |  |  | 70 |  |  |  | — |  |  |  | 849 |
Ending balance |  |  | — |  |  |  | — |  |  |  | 2,276 |  |  |  | 283 |  |  |  | — |  |  |  | 2,559 |
Ending balance individually evaluated for impairment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Ending balance collectively evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | 2,276 |  |  | $ | 283 |  |  | $ | — |  |  | $ | 2,559 |
Loan receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | — |
Ending balance |  |  | — |  |  |  | — |  |  |  | 73,342 |  |  |  | 19,129 |  |  |  | — |  |  |  | 92,471 |
Ending balance individually evaluated for impairment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Ending balance collectively evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | 73,342 |  |  | $ | 19,129 |  |  | $ | — |  |  | $ | 92,471 |
|  | FUSB & ALC |
|  | Six Months Ended June 30, 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 |  |  | — |  |  |  | (105 | ) |  |  | (1,243 | ) |  |  | (183 | ) |  |  | — |  |  |  | (1,531 | )
Recoveries |  |  | 22 |  |  |  | 11 |  |  |  | 422 |  |  |  | 37 |  |  |  | — |  |  |  | 492 |
Provision |  |  | (46 | ) |  |  | (609 | ) |  |  | 689 |  |  |  | (155 | ) |  |  | — |  |  |  | (121 | )
Ending balance |  |  | 117 |  |  |  | 2,107 |  |  |  | 2,318 |  |  |  | 466 |  |  |  | — |  |  |  | 5,008 |
Ending balance individually evaluated for impairment |  |  | 96 |  |  |  | 886 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 982 |
Ending balance collectively evaluated for impairment |  | $ | 21 |  |  | $ | 1,221 |  |  | $ | 2,318 |  |  | $ | 466 |  |  | $ | — |  |  | $ | 4,026 |
Loan receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  |  | 18,198 |  |  |  | 111,204 |  |  |  | 80,252 |  |  |  | 49,693 |  |  |  | 786 |  |  |  | 260,133 |
Ending balance individually evaluated for impairment |  |  | 460 |  |  |  | 6,394 |  |  |  | — |  |  |  | 96 |  |  |  | — |  |  |  | 6,950 |
Ending balance collectively evaluated for impairment |  | $ | 17,738 |  |  | $ | 104,810 |  |  | $ | 80,252 |  |  | $ | 49,597 |  |  | $ | 786 |  |  | $ | 253,183 |
|  | 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 June 30, 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 |  | $ | 10,388 |  |  | $ | — |  |  | $ | 1,975 |  |  | $ | — |  |  | $ | 12,363 |
Secured by 1-4 family residential properties |  |  | 29,284 |  |  |  | 236 |  |  |  | 1,044 |  |  |  | — |  |  |  | 30,564 |
Secured by multi-family residential properties |  |  | 14,813 |  |  |  | — |  |  |  | 2,350 |  |  |  | — |  |  |  | 17,163 |
Secured by non-farm, non-residential properties |  |  | 75,431 |  |  |  | 3,158 |  |  |  | 3,032 |  |  |  | — |  |  |  | 81,621 |
Other |  |  | 57 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 57 |
Commercial and industrial loans |  |  | 16,658 |  |  |  | 780 |  |  |  | 760 |  |  |  | — |  |  |  | 18,198 |
Consumer loans |  |  | 6,810 |  |  |  | — |  |  |  | 100 |  |  |  | — |  |  |  | 6,910 |
Other loans |  |  | 786 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 786 |
Total |  | $ | 154,227 |  |  | $ | 4,174 |  |  | $ | 9,261 |  |  | $ | — |  |  | $ | 167,662 |
|  | ALC |
|  | Performing |  |  | Nonperforming |  |  | Total |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |
Secured by 1-4 family residential properties |  | $ | 18,635 |  |  | $ | 494 |  |  | $ | 19,129 |
Consumer loans |  |  | 72,045 |  |  |  | 1,297 |  |  |  | 73,342 |
Total |  | $ | 90,680 |  |  | $ | 1,791 |  |  | $ | 92,471 |
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 June 30, 2015.
|  | FUSB |
|  | As of June 30, 2015 |
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days Or Greater |  |  | 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 |  | $ | — |  |  | $ | 430 |  |  | $ | 86 |  |  | $ | 516 |  |  | $ | 11,847 |  |  | $ | 12,363 |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 151 |  |  |  | 103 |  |  |  | 405 |  |  |  | 659 |  |  |  | 29,905 |  |  |  | 30,564 |  |  |  | — |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 17,163 |  |  |  | 17,163 |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | — |  |  |  | — |  |  |  | 762 |  |  |  | 762 |  |  |  | 80,859 |  |  |  | 81,621 |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 57 |  |  |  | 57 |  |  |  | — |
Commercial and industrial loans |  |  | 52 |  |  |  | — |  |  |  | — |  |  |  | 52 |  |  |  | 18,146 |  |  |  | 18,198 |  |  |  | — |
Consumer loans |  |  | 45 |  |  |  | 19 |  |  |  | — |  |  |  | 64 |  |  |  | 6,846 |  |  |  | 6,910 |  |  |  | — |
Other loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 786 |  |  |  | 786 |  |  |  | — |
Total |  | $ | 248 |  |  | $ | 552 |  |  | $ | 1,253 |  |  | $ | 2,053 |  |  | $ | 165,609 |  |  | $ | 167,662 |  |  | $ | — |
|  | ALC |
|  | As of June 30, 2015 |
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days Or Greater |  |  | 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 |  |  | 34 |  |  |  | 40 |  |  |  | 472 |  |  |  | 546 |  |  |  | 18,583 |  |  |  | 19,129 |  |  |  | — |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer loans |  |  | 637 |  |  |  | 373 |  |  |  | 1,280 |  |  |  | 2,290 |  |  |  | 71,052 |  |  |  | 73,342 |  |  |  | — |
Other loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 671 |  |  | $ | 413 |  |  | $ | 1,752 |  |  | $ | 2,836 |  |  | $ | 89,635 |  |  | $ | 92,471 |  |  | $ | — |
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 |  |  | 90 Days Or Greater |  |  | 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 |  |  | 90 Days Or Greater |  |  | 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 |  |  |  | 20,479 |  |  |  | 21,309 |  |  |  | 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 |  |  |  | 59,258 |  |  |  | 61,833 |  |  |  | 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 June 30, 2015 and December 31, 2014.
|  | Loans on Non-Accrual Status |
|  | June 30, 2015 |  |  | December 31, 2014 |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 345 |  |  | $ | 956 |
Secured by 1-4 family residential properties |  |  | 1,137 |  |  |  | 1,277 |
Secured by non-farm, non-residential properties |  |  | 845 |  |  |  | 2,314 |
Commercial and industrial loans |  |  | 119 |  |  |  | 139 |
Consumer loans |  |  | 1,372 |  |  |  | 140 |
Total loans |  | $ | 3,818 |  |  | $ | 4,826 |
Schedule of Carrying Amount of Impaired Loans | As of June 30, 2015, the carrying amount of impaired loans consisted of the following:
|  | June 30, 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 |  | $ | — |  |  | $ | — |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 96 |  |  |  | 96 |  |  |  | — |
Secured by multi-family residential properties |  |  | 749 |  |  |  | 749 |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 1,135 |  |  |  | 1,135 |  |  |  | — |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |
Total loans with no related allowance recorded |  | $ | 1,980 |  |  | $ | 1,980 |  |  | $ | — |
Impaired loans with an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 1,445 |  |  | $ | 1,445 |  |  | $ | 95 |
Secured by 1-4 family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by multi-family residential properties |  |  | 1,601 |  |  |  | 1,601 |  |  |  | 691 |
Secured by non-farm, non-residential properties |  |  | 1,464 |  |  |  | 1,464 |  |  |  | 100 |
Commercial and industrial |  |  | 460 |  |  |  | 460 |  |  |  | 96 |
Total loans with an allowance recorded |  | $ | 4,970 |  |  | $ | 4,970 |  |  | $ | 982 |
Total impaired loans |  |  |  |  |  |  |  |  |  |  |  |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 1,445 |  |  | $ | 1,445 |  |  | $ | 95 |
Secured by 1-4 family residential properties |  |  | 96 |  |  |  | 96 |  |  |  | — |
Secured by multi-family residential properties |  |  | 2,350 |  |  |  | 2,350 |  |  |  | 691 |
Secured by non-farm, non-residential properties |  |  | 2,599 |  |  |  | 2,599 |  |  |  | 100 |
Commercial and industrial |  |  | 460 |  |  |  | 460 |  |  |  | 96 |
Total impaired loans |  | $ | 6,950 |  |  | $ | 6,950 |  |  | $ | 982 |
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 six months ended June 30, 2015 and the year ended December 31, 2014 were as follows:
|  | June 30, 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 |  | $ | 3,081 |  |  | $ | 20 |  |  | $ | 22 |
Secured by 1-4 family residential properties |  |  | 193 |  |  |  | — |  |  |  | — |
Secured by multi-family residential properties |  |  | 4,997 |  |  |  | 72 |  |  |  | 63 |
Secured by non-farm, non-residential properties |  |  | 9,138 |  |  |  | 289 |  |  |  | 279 |
Commercial and industrial |  |  | 153 |  |  |  | 14 |  |  |  | 13 |
Total |  | $ | 17,562 |  |  | $ | 395 |  |  | $ | 377 |
|  | 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 June 30, 2015 and December 31, 2014, as well as the pre- and post-modification principal balance as of June 30, 2015 and December 31, 2014.
|  | June 30, 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 |  |  | $ | 1,755 |  |  |  | 4 |  |  | $ | 3,282 |  |  | $ | 2,365 |
Secured by 1-4 family residential properties |  |  | 4 |  |  |  | 200 |  |  |  | 149 |  |  |  | 4 |  |  |  | 200 |  |  |  | 156 |
Secured by non-farm, non-residential properties |  |  | 5 |  |  |  | 1,368 |  |  |  | 908 |  |  |  | 6 |  |  |  | 1,448 |  |  |  | 1,299 |
Commercial loans |  |  | 3 |  |  |  | 159 |  |  |  | 99 |  |  |  | 4 |  |  |  | 159 |  |  |  | 109 |
Total |  |  | 15 |  |  | $ | 3,947 |  |  | $ | 2,911 |  |  |  | 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 June 30, 2015 and December 31, 2014.
|  | June 30, 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 |  |  |  | 610 |  |  |  | 2 |  |  |  | 886 |
Total |  |  | 2 |  |  | $ | 610 |  |  |  | 2 |  |  | $ | 886 |

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