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Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2016

Allowance for Loan Losses [Abstract]

Allowance for Credit Losses on Financing Receivables [Table Text Block]

The following tables summarize the rollforward of the allowance for loan losses by portfolio segment for the three and nine month periods ending September 30, 2016 and 2015 (in thousands). 

		Three months ended September 30, 2016
		Balance at June 30, 2016				Charge-Offs				Recoveries				Provision (Credit)				Balance at September 30, 2016
Commercial		$	4,322			$	(295	)		$	115			$	92			$	4,234
Commercial loans secured by real estate			3,274				(13	)			2				85				3,348
Real estate – mortgage			1,075				(104	)			24				77				1,072
Consumer			135				(57	)			8				53				139
Allocation for general risk			940				—				—				(7	)			933
Total		$	9,746			$	(469	)		$	149			$	300			$	9,726

		Three months ended September 30, 2015
		Balance at June 30, 2015				Charge-Offs				Recoveries				Provision (Credit)				Balance at September 30, 2015
Commercial		$	3,171			$	(35	)		$	21			$	(47	)		$	3,110
Commercial loans secured by real estate			4,140				(235	)			3				113				4,021
Real estate – mortgage			1,321				(85	)			98				58				1,392
Consumer			201				(18	)			6				88				277
Allocation for general risk			884				—				—				88				972
Total		$	9,717			$	(373	)		$	128			$	300			$	9,772

		Nine months ended September 30, 2016
		Balance at December 31, 2015				Charge-Offs				Recoveries				Provision (Credit)				Balance at September 30, 2016
Commercial		$	4,244			$	(3,648	)		$	126			$	3,512			$	4,234
Commercial loans secured by real estate			3,449				(13	)			38				(126	)			3,348
Real estate – mortgage			1,173				(150	)			86				(37	)			1,072
Consumer			151				(302	)			18				272				139
Allocation for general risk			904				—				—				29				933
Total		$	9,921			$	(4,113	)		$	268			$	3,650			$	9,726

		Nine months ended September 30, 2015
		Balance at December 31, 2014				Charge-Offs				Recoveries				Provision (Credit)				Balance at September 30, 2015
Commercial		$	3,262			$	(156	)		$	35			$	(31	)		$	3,110
Commercial loans secured by real estate			3,902				(250	)			54				315				4,021
Real estate – mortgage			1,310				(376	)			153				305				1,392
Consumer			190				(81	)			20				148				277
Allocation for general risk			959				—				—				13				972
Total		$	9,623			$	(863	)		$	262			$	750			$	9,772

Schedule of Primary Segments of Loan Portfolio [Table Text Block]

The following tables summarize the loan portfolio and allowance for loan loss by the primary segments of the loan portfolio (in thousands).

		At September 30, 2016
		Commercial				Commercial Loans Secured by Real Estate				Real Estate- Mortgage				Consumer				Allocation for General Risk				Total
Loans:
Individually evaluated for impairment		$	656			$	224			$	—			$	—							$	880
Collectively evaluated for impairment			180,595				437,687				248,544				19,818								886,644
Total loans		$	181,251			$	437,911			$	248,544			$	19,818							$	887,524
Allowance for loan losses:
Specific reserve allocation		$	507			$	33			$	—			$	—			$	—			$	540
General reserve allocation			3,727				3,315				1,072				139				933				9,186
Total allowance for loan losses		$	4,234			$	3,348			$	1,072			$	139			$	933			$	9,726

		At December 31, 2015
		Commercial				Commercial Loans Secured by Real Estate				Real Estate- Mortgage				Consumer				Allocation for General Risk				Total
Loans:
Individually evaluated for impairment		$	4,416			$	86			$	—			$	—							$	4,502
Collectively evaluated for impairment			176,650				421,551				257,937				20,344								876,482
Total loans		$	181,066			$	421,637			$	257,937			$	20,344							$	880,984
Allowance for loan losses:
Specific reserve allocation		$	1,387			$	—			$	—			$	—			$	—			$	1,387
General reserve allocation			2,857				3,449				1,173				151				904				8,534
Total allowance for loan losses		$	4,244			$	3,449			$	1,173			$	151			$	904			$	9,921

Impaired Financing Receivables [Table Text Block]

The following tables present impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not necessary (in thousands). 

		September 30, 2016
		Impaired Loans with Specific Allowance								Impaired Loans with no Specific Allowance				Total Impaired Loans
		Recorded Investment				Related Allowance				Recorded Investment				Recorded Investment				Unpaid Principal Balance
Commercial		$	507			$	507			$	149			$	656			$	656
Commercial loans secured by real estate			165				33				59				224				646
Total impaired loans		$	672			$	540			$	208			$	880			$	1,302

		December 31, 2015
		Impaired Loans with Specific Allowance								Impaired Loans with no Specific Allowance				Total Impaired Loans
		Recorded Investment				Related Allowance				Recorded Investment				Recorded Investment				Unpaid Principal Balance
Commercial		$	4,416			$	1,387			$	—			$	4,416			$	4,421
Commercial loans secured by real estate			—				—				86				86				522
Total impaired loans		$	4,416			$	1,387			$	86			$	4,502			$	4,943

Schedule of Average Recorded Investment in Impaired Loans and Related Interest Income Recognized [Table Text Block]

The following table presents the average recorded investment in impaired loans and related interest income recognized for the periods indicated (in thousands).

		Three months ended September 30,								Nine months ended September 30,
		2016				2015				2016				2015
Average loan balance:
Commercial		$	821			$	347			$	992			$	189
Commercial loans secured by real estate			283				966				449				1,583
Consumer			—				35				—				23
Average investment in impaired loans		$	1,104			$	1,348			$	1,441			$	1,795
Interest income recognized:
Commercial		$	1			$	7			$	9			$	17
Commercial loans secured by real estate			—				5				8				15
Consumer			—				—				—				1
Interest income recognized on a cash basis on impaired loans		$	1			$	12			$	17			$	33

Financing Receivable Credit Quality Indicators [Table Text Block]

The following table presents the classes of the commercial and commercial real estate loan portfolios summarized by the aggregate Pass and the criticized categories of Special Mention, Substandard and Doubtful within the internal risk rating system (in thousands).

		September 30, 2016
		Pass				Special Mention				Substandard				Doubtful				Total
Commercial		$	178,536			$	90			$	2,118			$	507			$	181,251
Commercial loans secured by real estate			428,613				7,593				1,689				16				437,911
Total		$	607,149			$	7,683			$	3,807			$	523			$	619,162

		December 31, 2015
		Pass				Special Mention				Substandard				Doubtful				Total
Commercial		$	174,616			$	1,811			$	3,318			$	1,321			$	181,066
Commercial loans secured by real estate			416,331				3,100				2,188				18				421,637
Total		$	590,947			$	4,911			$	5,506			$	1,339			$	602,703

Schedule of Financing Receivable Performing and Nonperforming [Table Text Block]

The following tables present the performing and non-performing outstanding balances of the residential and consumer portfolios (in thousands).

		September 30, 2016
		Performing				Non-Performing
Real estate – mortgage		$	247,628			$	916
Consumer			19,818				—
Total		$	267,446			$	916

		December 31, 2015
		Performing				Non-Performing
Real estate – mortgage		$	256,149			$	1,788
Consumer			20,344				—
Total		$	276,493			$	1,788

Classes of Loan Portfolio by Categories [Table Text Block]

he following tables present the classes of the loan portfolio summarized by the aging categories of performing loans and nonaccrual loans (in thousands).

		September 30, 2016
		Current				30 – 59 Days Past Due				60 – 89 Days Past Due				90 Days Past Due				Total Past Due				Total Loans				90 Days Past Due and Still Accruing
Commercial		$	180,774			$	328			$	—			$	149			$	477			$	181,251			$	—
Commercial loans secured by real estate			437,789				122				—				—				122				437,911				—
Real estate – mortgage			245,023				2,243				554				724				3,521				248,544				—
Consumer			19,742				66				10				—				76				19,818				—
Total		$	883,328			$	2,759			$	564			$	873			$	4,196			$	887,524			$	—

		December 31, 2015
		Current				30 – 59 Days Past Due				60 – 89 Days Past Due				90 Days Past Due				Total Past Due				Total Loans				90 Days Past Due and Still Accruing
Commercial		$	176,216			$	489			$	4,361			$	—			$	4,850			$	181,066			$	—
Commercial loans secured by real estate			421,247				208				182				—				390				421,637				—
Real estate – mortgage			254,288				2,658				442				549				3,649				257,937				—
Consumer			20,115				67				162				—				229				20,344				—
Total		$	871,866			$	3,422			$	5,147			$	549			$	9,118			$	880,984			$	—

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
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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.

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-Publisher FASB
-Name Accounting Standards Codification
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