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Allowance for Loan Losses (Tables) | 6 Months Ended
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Jun. 30, 2018
Provision for Loan and Lease 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 six month periods ending June 30, 2018 and 2017 (in thousands).
|  | Three months ended June 30, 2018 |
|  | Balance at March 31, 2018 |  |  | Charge- Offs |  |  | Recoveries |  |  | Provision (Credit) |  |  | Balance at June 30, 2018 |
Commercial |  | $ | 3,984 |  |  | $ | (412 | ) |  | $ | 4 |  |  | $ | (10 | ) |  | $ | 3,566 |
Commercial loans secured by non-owner occupied real estate |  |  | 3,550 |  |  |  | — |  |  |  | 13 |  |  |  | 123 |  |  |  | 3,686 |
Real estate – residential mortgage |  |  | 1,267 |  |  |  | (103 | ) |  |  | 67 |  |  |  | 22 |  |  |  | 1,253 |
Consumer |  |  | 142 |  |  |  | (53 | ) |  |  | 23 |  |  |  | 13 |  |  |  | 125 |
Allocation for general risk |  |  | 989 |  |  |  | — |  |  |  | — |  |  |  | (98 | ) |  |  | 891 |
Total |  | $ | 9,932 |  |  | $ | (568 | ) |  | $ | 107 |  |  | $ | 50 |  |  | $ | 9,521 |
|  | Three months ended June 30, 2017 |
|  | Balance at March 31, 2017 |  |  | Charge- Offs |  |  | Recoveries |  |  | Provision (Credit) |  |  | Balance at June 30, 2017 |
Commercial |  | $ | 4,024 |  |  | $ | — |  |  | $ | 6 |  |  | $ | (206 | ) |  | $ | 3,824 |
Commercial loans secured by non-owner occupied real estate |  |  | 3,746 |  |  |  | — |  |  |  | 13 |  |  |  | 729 |  |  |  | 4,488 |
Real estate – residential mortgage |  |  | 1,168 |  |  |  | (60 | ) |  |  | 17 |  |  |  | 25 |  |  |  | 1,150 |
Consumer |  |  | 149 |  |  |  | (33 | ) |  |  | 43 |  |  |  | (20 | ) |  |  | 139 |
Allocation for general risk |  |  | 993 |  |  |  | — |  |  |  | — |  |  |  | (203 | ) |  |  | 790 |
Total |  | $ | 10,080 |  |  | $ | (93 | ) |  | $ | 79 |  |  | $ | 325 |  |  | $ | 10,391 |
|  | Six months ended June 30, 2018 |
|  | Balance at December 31, 2017 |  |  | Charge- Offs |  |  | Recoveries |  |  | Provision (Credit) |  |  | Balance at June 30, 2018 |
Commercial |  | $ | 4,298 |  |  | $ | (574 | ) |  | $ | 12 |  |  | $ | (170 | ) |  | $ | 3,566 |
Commercial loans secured by non-owner occupied real estate |  |  | 3,666 |  |  |  | — |  |  |  | 26 |  |  |  | (6 | ) |  |  | 3,686 |
Real estate – residential mortgage |  |  | 1,102 |  |  |  | (217 | ) |  |  | 77 |  |  |  | 291 |  |  |  | 1,253 |
Consumer |  |  | 128 |  |  |  | (152 | ) |  |  | 35 |  |  |  | 114 |  |  |  | 125 |
Allocation for general risk |  |  | 1,020 |  |  |  | — |  |  |  | — |  |  |  | (129 | ) |  |  | 891 |
Total |  | $ | 10,214 |  |  | $ | (943 | ) |  | $ | 150 |  |  | $ | 100 |  |  | $ | 9,521 |
|  | Six months ended June 30, 2017 |
|  | Balance at December 31, 2016 |  |  | Charge- Offs |  |  | Recoveries |  |  | Provision (Credit) |  |  | Balance at June 30, 2017 |
Commercial |  | $ | 4,041 |  |  | $ | — |  |  | $ | 13 |  |  | $ | (230 | ) |  | $ | 3,824 |
Commercial loans secured by non-owner occupied real estate |  |  | 3,584 |  |  |  | (14 | ) |  |  | 24 |  |  |  | 894 |  |  |  | 4,488 |
Real estate – residential mortgage |  |  | 1,169 |  |  |  | (154 | ) |  |  | 75 |  |  |  | 60 |  |  |  | 1,150 |
Consumer |  |  | 151 |  |  |  | (96 | ) |  |  | 61 |  |  |  | 23 |  |  |  | 139 |
Allocation for general risk |  |  | 987 |  |  |  | — |  |  |  | — |  |  |  | (197 | ) |  |  | 790 |
Total |  | $ | 9,932 |  |  | $ | (264 | ) |  | $ | 173 |  |  | $ | 550 |  |  | $ | 10,391 |
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 June 30, 2018 |
|  | Commercial |  |  | Commercial Loans Secured by Non-Owner Occupied Real Estate |  |  | Real Estate- Residential Mortgage |  |  | Consumer |  |  | Allocation for General Risk |  |  | Total |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | — |  |  | $ | 12 |  |  | $ | — |  |  | $ | — |  |  |  |  |  |  | $ | 12 |
Collectively evaluated for impairment |  |  | 259,535 |  |  |  | 370,842 |  |  |  | 243,467 |  |  |  | 17,651 |  |  |  |  |  |  |  | 891,495 |
Total loans |  | $ | 259,535 |  |  | $ | 370,854 |  |  | $ | 243,467 |  |  | $ | 17,651 |  |  |  |  |  |  | $ | 891,507 |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Specific reserve allocation |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
General reserve allocation |  |  | 3,566 |  |  |  | 3,686 |  |  |  | 1,253 |  |  |  | 125 |  |  |  | 891 |  |  |  | 9,521 |
Total allowance for loan losses |  | $ | 3,566 |  |  | $ | 3,686 |  |  | $ | 1,253 |  |  | $ | 125 |  |  | $ | 891 |  |  | $ | 9,521 |
|  | At December 31, 2017 |
|  | Commercial |  |  | Commercial Loans Secured by Non-Owner Occupied Real Estate |  |  | Real Estate- Residential Mortgage |  |  | Consumer |  |  | Allocation for General Risk |  |  | Total |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 1,213 |  |  | $ | 547 |  |  | $ | — |  |  | $ | — |  |  |  |  |  |  | $ | 1,760 |
Collectively evaluated for impairment |  |  | 247,914 |  |  |  | 373,298 |  |  |  | 247,278 |  |  |  | 19,383 |  |  |  |  |  |  |  | 887,873 |
Total loans |  | $ | 249,127 |  |  | $ | 373,845 |  |  | $ | 247,278 |  |  | $ | 19,383 |  |  |  |  |  |  | $ | 889,633 |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Specific reserve allocation |  | $ | 909 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 909 |
General reserve allocation |  |  | 3,389 |  |  |  | 3,666 |  |  |  | 1,102 |  |  |  | 128 |  |  |  | 1,020 |  |  |  | 9,305 |
Total allowance for loan losses |  | $ | 4,298 |  |  | $ | 3,666 |  |  | $ | 1,102 |  |  | $ | 128 |  |  | $ | 1,020 |  |  | $ | 10,214 |
Impaired Financing Receivables [Table Text Block] | The following tables present impaired loans by portfolio segment, segregated by those for which a specific allowance was required and those for which a specific allowance was not necessary (in thousands).
|  | June 30, 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 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial loans secured by non-owner occupied real estate |  |  | — |  |  |  | — |  |  |  | 12 |  |  |  | 12 |  |  |  | 34 |
Total impaired loans |  | $ | — |  |  | $ | — |  |  | $ | 12 |  |  | $ | 12 |  |  | $ | 34 |
|  | 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 |  | $ | 1,202 |  |  | $ | 909 |  |  | $ | 11 |  |  | $ | 1,213 |  |  | $ | 1,215 |
Commercial loans secured by non-owner occupied real estate |  |  | — |  |  |  | — |  |  |  | 547 |  |  |  | 547 |  |  |  | 600 |
Total impaired loans |  | $ | 1,202 |  |  | $ | 909 |  |  | $ | 558 |  |  | $ | 1,760 |  |  | $ | 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 June 30, |  |  | Six months ended June 30, |
|  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
Average loan balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 457 |  |  | $ | 815 |  |  | $ | 709 |  |  | $ | 708 |
Commercial loans secured by non-owner occupied real estate |  |  | 13 |  |  |  | 170 |  |  |  | 191 |  |  |  | 173 |
Average investment in impaired loans |  | $ | 470 |  |  | $ | 985 |  |  | $ | 900 |  |  | $ | 881 |
Interest income recognized: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial loans secured by non-owner occupied real estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Interest income recognized on a cash basis on impaired loans |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
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).
|  | June 30, 2018 |
|  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Total |
Commercial and industrial |  | $ | 166,074 |  |  | $ | — |  |  | $ | 2,291 |  |  | $ | — |  |  | $ | 168,365 |
Commercial loans secured by owner occupied real estate |  |  | 88,419 |  |  |  | 1,605 |  |  |  | 1,146 |  |  |  | — |  |  |  | 91,170 |
Commercial loans secured by non-owner occupied real estate |  |  | 358,905 |  |  |  | 11,659 |  |  |  | 278 |  |  |  | 12 |  |  |  | 370,854 |
Total |  | $ | 613,398 |  |  | $ | 13,264 |  |  | $ | 3,715 |  |  | $ | 12 |  |  | $ | 630,389 |
|  | December 31, 2017 |
|  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Total |
Commercial and industrial |  | $ | 156,448 |  |  | $ | 500 |  |  | $ | 2,000 |  |  | $ | 244 |  |  | $ | 159,192 |
Commercial loans secured by owner occupied real estate |  |  | 87,215 |  |  |  | 1,675 |  |  |  | 759 |  |  |  | 286 |  |  |  | 89,935 |
Commercial loans secured by non-owner occupied real estate |  |  | 362,805 |  |  |  | 10,153 |  |  |  | 874 |  |  |  | 13 |  |  |  | 373,845 |
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 portfolio classes (in thousands).
|  | June 30, 2018 |
|  | Performing |  |  | Non-Performing |
Real estate – residential mortgage |  | $ | 242,479 |  |  | $ | 988 |
Consumer |  |  | 17,651 |  |  |  | — |
Total |  | $ | 260,130 |  |  | $ | 988 |
|  | December 31, 2017 |
|  | Performing |  |  | Non-Performing |
Real estate – residential 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).
|  | June 30, 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 and industrial |  | $ | 168,365 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 168,365 |  |  | $ | — |
Commercial loans secured by owner occupied real estate |  |  | 91,170 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 91,170 |  |  |  | — |
Commercial loans secured by non – owner occupied real estate |  |  | 370,773 |  |  |  | 81 |  |  |  | — |  |  |  | — |  |  |  | 81 |  |  |  | 370,854 |  |  |  | — |
Real estate-residential mortgage |  |  | 239,471 |  |  |  | 2,773 |  |  |  | 371 |  |  |  | 852 |  |  |  | 3,996 |  |  |  | 243,467 |  |  |  | — |
Consumer |  |  | 17,600 |  |  |  | 38 |  |  |  | 13 |  |  |  | — |  |  |  | 51 |  |  |  | 17,651 |  |  |  | — |
Total |  | $ | 887,379 |  |  | $ | 2,892 |  |  | $ | 384 |  |  | $ | 852 |  |  | $ | 4,128 |  |  | $ | 891,507 |  |  | $ | — |
|  | 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 and industrial |  | $ | 159,181 |  |  | $ | — |  |  | $ | — |  |  | $ | 11 |  |  | $ | 11 |  |  | $ | 159,192 |  |  | $ | — |
Commercial loans secured by owner occupied real estate |  |  | 89,649 |  |  |  | — |  |  |  | — |  |  |  | 286 |  |  |  | 286 |  |  |  | 89,935 |  |  |  | — |
Commercial loans secured by non-owner occupied real estate |  |  | 368,073 |  |  |  | 5,238 |  |  |  | 534 |  |  |  | — |  |  |  | 5,772 |  |  |  | 373,845 |  |  |  | — |
Real estate – residential 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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- 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://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953659-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
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