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Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2017

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 month periods ending March 31, 2017 and 2016 (in thousands).

		Three months ended March 31, 2017
		Balance at December 31, 2016				Charge-Offs				Recoveries				Provision (Credit)				Balance at March 31, 2017
Commercial		$	4,041			$	—			$	7			$	(24	)		$	4,024
Commercial loans secured by real estate			3,584				(14	)			2				175				3,747
Real estate – mortgage			1,169				(94	)			66				26				1,167
Consumer			151				(63	)			19				42				149
Allocation for general risk			987				—				—				6				993
Total		$	9,932			$	(171	)		$	94			$	225			$	10,080

		Three months ended March 31, 2016
		Balance at December 31, 2015				Charge-Offs				Recoveries				Provision (Credit)				Balance at March 31, 2016
Commercial		$	4,244			$	(3,339	)		$	7			$	2,655			$	3,567
Commercial loans secured by real estate			3,449				—				28				229				3,706
Real estate – mortgage			1,173				(38	)			42				(20	)			1,157
Consumer			151				(205	)			4				195				145
Allocation for general risk			904				—				—				41				945
Total		$	9,921			$	(3,582	)		$	81			$	3,100			$	9,520

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 March 31, 2017
		Commercial				Commercial Loans Secured by Real Estate				Real Estate- Mortgage				Consumer				Allocation for General Risk				Total
Loans:
Individually evaluated for impairment		$	484			$	173			$	—			$	—							$	657
Collectively evaluated for impairment			168,864				460,844				246,907				19,571								896,186
Total loans		$	169,348			$	461,017			$	246,907			$	19,571							$	896,843
Allowance for loan losses:
Specific reserve allocation		$	484			$	23			$	—			$	—			$	—			$	507
General reserve allocation			3,540				3,724				1,167				149				993				9,573
Total allowance for loan losses		$	4,024			$	3,747			$	1,167			$	149			$	993			$	10,080

		At December 31, 2016
		Commercial				Commercial Loans Secured by Real Estate				Real Estate- Mortgage				Consumer				Allocation for General Risk				Total
Loans:
Individually evaluated for impairment		$	496			$	178			$	—			$	—							$	674
Collectively evaluated for impairment			171,033				446,420				245,765				19,872								883,090
Total loans		$	171,529			$	446,598			$	245,765			$	19,872							$	883,764
Allowance for loan losses:
Specific reserve allocation		$	496			$	31			$	—			$	—			$	—			$	527
General reserve allocation			3,545				3,553				1,169				151				987				9,405
Total allowance for loan losses		$	4,041			$	3,584			$	1,169			$	151			$	987			$	9,932

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).

		March 31, 2017
		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		$	484			$	484			$	—			$	484			$	511
Commercial loans secured by real estate			157				23				16				173				207
Total impaired loans		$	641			$	507			$	16			$	657			$	718

		December 31, 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		$	496			$	496			$	—			$	496			$	517
Commercial loans secured by real estate			162				31				16				178				209
Total impaired loans		$	658			$	527			$	16			$	674			$	726

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 March 31,
		2017				2016
Average loan balance:
Commercial		$	331			$	1,162
Commercial loans secured by real estate			335				615
Average investment in impaired loans		$	666			$	1,777
Interest income recognized:
Commercial		$	6			$	3
Commercial loans secured by real estate			2				—
Interest income recognized on a cash basis on impaired loans		$	8			$	3

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).

		March 31, 2017
		Pass				Special Mention				Substandard				Doubtful				Total
Commercial		$	166,609			$	1,083			$	1,172			$	484			$	169,348
Commercial loans secured by real estate			447,160				12,441				1,400				16				461,017
Total		$	613,769			$	13,524			$	2,572			$	500			$	630,365

		December 31, 2016
		Pass				Special Mention				Substandard				Doubtful				Total
Commercial		$	168,116			$	1,087			$	1,830			$	496			$	171,529
Commercial loans secured by real estate			436,318				7,497				2,767				16				446,598
Total		$	604,434			$	8,584			$	4,597			$	512			$	618,127

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).

		March 31, 2017
		Performing				Non-Performing
Real estate – mortgage		$	246,101			$	806
Consumer			19,571				—
Total		$	265,672			$	806

		December 31, 2016
		Performing				Non-Performing
Real estate – mortgage		$	244,836			$	929
Consumer			19,872				—
Total		$	264,708			$	929

Past Due Financing Receivables [Table Text Block]

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

		March 31, 2017
		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		$	169,208			$	140			$	—			$	—			$	140			$	169,348			$	—
Commercial loans secured by real estate			456,482				4,535				—				—				4,535				461,017				—
Real estate – mortgage			243,120				2,784				595				408				3,787				246,907				—
Consumer			19,485				64				22				—				86				19,571				—
Total		$	888,295			$	7,523			$	617			$	408			$	8,548			$	896,843			$	—

		December 31, 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		$	171,292			$	237			$	—			$	—			$	237			$	171,529			$	—
Commercial loans secured by real estate			446,477				121				—				—				121				446,598				—
Real estate – mortgage			241,802				2,856				610				497				3,963				245,765				—
Consumer			19,795				50				27				—				77				19,872				—
Total		$	879,366			$	3,264			$	637			$	497			$	4,398			$	883,764			$	—

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
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-Publisher FASB
-Name Accounting Standards Codification
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