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Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2018

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, 2018 and 2017 (in thousands).

		Three months ended March 31, 2018
		Balance at December 31, 2017				Charge-Offs				Recoveries				Provision (Credit)				Balance at March 31, 2018
Commercial		$	4,299			$	—			$	1			$	(316	)		$	3,984
Commercial loans secured by real estate			3,666				(162	)			11				35				3,550
Real estate – mortgage			1,102				(114	)			19				260				1,267
Consumer			128				(99	)			12				101				142
Allocation for general risk			1,019				—				—				(30	)			989
Total		$	10,214			$	(375	)		$	43			$	50			$	9,932

		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

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, 2018
Loans:		Commercial				Commercial Loans Secured by Real Estate				Real Estate- Mortgage				Consumer				Allocation for General Risk				Total
Individually evaluated for impairment		$	913			$	13			$	—			$	—							$	926
Collectively evaluated for impairment			157,863				451,774				244,322				19,988								873,947
Total loans		$	158,776			$	451,787			$	244,322			$	19,988							$	874,873
Allowance for loan losses:
Specific reserve allocation		$	835			$	—			$	—			$	—			$	—			$	835
General reserve allocation			3,149				3,550				1,267				142				989				9,097
Total allowance for loan losses		$	3,984			$	3,550			$	1,267			$	142			$	989			$	9,932

		At December 31, 2017
Loans:		Commercial				Commercial Loans Secured by Real Estate				Real Estate- Mortgage				Consumer				Allocation for General Risk				Total
Individually evaluated for impairment		$	1,212			$	547			$	—			$	—							$	1,759
Collectively evaluated for impairment			157,980				463,233				247,278				19,383								887,874
Total loans		$	159,192			$	463,780			$	247,278			$	19,383							$	889,633
Allowance for loan losses:
Specific reserve allocation		$	909			$	—			$	—			$	—			$	—			$	909
General reserve allocation			3,390				3,666				1,102				128				1,019				9,305
Total allowance for loan losses		$	4,299			$	3,666			$	1,102			$	128			$	1,019			$	10,214

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, 2018
		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		$	902			$	835			$	11			$	913			$	922
Commercial loans secured by real estate			—				—				13				13				35
Total impaired loans		$	902			$	835			$	24			$	926			$	957

		December 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		$	1,201			$	909			$	11			$	1,212			$	1,215
Commercial loans secured by real estate			—				—				547				547				600
Total impaired loans		$	1,201			$	909			$	558			$	1,759			$	1,815

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,
		2018				2017
Average loan balance:
Commercial		$	1,063			$	490
Commercial loans secured by real estate			280				176
Average investment in impaired loans		$	1,343			$	666
Interest income recognized:
Commercial		$	8			$	6
Commercial loans secured by real estate			—				2
Interest income recognized on a cash basis on impaired loans		$	8			$	8

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, 2018
		Pass				Special Mention				Substandard				Doubtful				Total
Commercial		$	153,689			$	2,140			$	2,704			$	243			$	158,776
Commercial loans secured by real estate			441,330				10,112				332				13				451,787
Total		$	595,019			$	12,252			$	3,036			$	256			$	610,563

		December 31, 2017
		Pass				Special Mention				Substandard				Doubtful				Total
Commercial		$	153,728			$	2,175			$	2,759			$	530			$	159,192
Commercial loans secured by real estate			452,740				10,153				874				13				463,780
Total		$	606,468			$	12,328			$	3,633			$	543			$	622,972

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

The remaining non-accrual balance is reported as impaired with no specific allowance. It is generally the policy of the bank that the outstanding balance of any consumer loan that exceeds 90-days past due as to principal and/or interest is charged off. The following tables present the performing and non-performing outstanding balances of the residential and consumer portfolios (in thousands).

		March 31, 2018
		Performing				Non- Performing
Real estate – mortgage		$	243,259			$	1,063
Consumer			19,988				—
Total		$	263,247			$	1,063

		December 31, 2017
		Performing				Non- Performing
Real estate – mortgage		$	246,021			$	1,257
Consumer			19,383				—
Total		$	265,404			$	1,257

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, 2018
		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		$	158,522			$	243			$	—			$	11			$	254			$	158,776			$	—
Commercial loans secured by real estate			446,505				5,282				—				—				5,282				451,787				—
Real estate – mortgage			240,783				1,823				686				1,030				3,539				244,322				—
Consumer			19,511				469				8				—				477				19,988				—
Total		$	865,321			$	7,817			$	694			$	1,041			$	9,552			$	874,873			$	—

		December 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		$	159,181			$	—			$	—			$	11			$	11			$	159,192			$	—
Commercial loans secured by real estate			457,722				5,238				534				286				6,058				463,780				—
Real estate – mortgage			243,393				2,373				671				841				3,885				247,278				—
Consumer			19,262				76				45				—				121				19,383				—
Total		$	879,558			$	7,687			$	1,250			$	1,138			$	10,075			$	889,633			$	—

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

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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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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525

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-Section 50
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