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Loans and Allowance for Loan Losses (Tables)

6 Months Ended

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

X

- Definition

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



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