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Disclosures about Fair Value Measurements and Financial Instruments (Tables) | 9 Months Ended
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Sep. 30, 2018
Fair Value Disclosures [Abstract] |
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block] | The following tables present the assets and liability measured and recorded on the Consolidated Balance Sheets on a reoccurring basis at their fair value as of September 30, 2018 and December 31, 2017, by level within the fair value hierarchy (in thousands).
|  |  | Fair Value Measurements at September 30, 2018
|  |  | Total |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3)
US Agency securities |  |  | $ | 6,423 |  |  |  | $ | — |  |  |  | $ | 6,423 |  |  |  | $ | — |
US Agency mortgage-backed securities |  |  |  | 84,999 |  |  |  |  | — |  |  |  |  | 84,999 |  |  |  |  | — |
Municipal securities |  |  |  | 10,766 |  |  |  |  | — |  |  |  |  | 10,766 |  |  |  |  | — |
Corporate bonds |  |  |  | 36,565 |  |  |  |  | — |  |  |  |  | 36,565 |  |  |  |  | — |
Fair value swap asset |  |  |  | 812 |  |  |  |  | — |  |  |  |  | 812 |  |  |  |  | — |
Fair value swap liability |  |  |  | (812 | ) |  |  |  | — |  |  |  |  | (812 | ) |  |  |  | — |
|  |  | Fair Value Measurements at December 31, 2017
|  |  | Total |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3)
US Agency securities |  |  | $ | 6,572 |  |  |  | $ | — |  |  |  | $ | 6,572 |  |  |  | $ | — |
US Agency mortgage-backed securities |  |  |  | 79,746 |  |  |  |  | — |  |  |  |  | 79,746 |  |  |  |  | — |
Municipal securities |  |  |  | 7,036 |  |  |  |  | — |  |  |  |  | 7,036 |  |  |  |  | — |
Corporate bonds |  |  |  | 35,784 |  |  |  |  | — |  |  |  |  | 35,784 |  |  |  |  | — |
Fair value swap asset |  |  |  | 92 |  |  |  |  | — |  |  |  |  | 92 |  |  |  |  | — |
Fair value swap liability |  |  |  | (92 | ) |  |  |  | — |  |  |  |  | (92 | ) |  |  |  | — |
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Table Text Block] | Assets measured and recorded at fair value on a non-recurring basis are summarized below (in thousands, except range data):
|  |  | Fair Value Measurements at September 30, 2018
|  |  | Total |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3)
Impaired loans |  |  | $ | 11 |  |  |  | $ | — |  |  |  | $ | — |  |  |  | $ | 11 |
Other real estate owned |  |  |  | 163 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 163 |
|  |  | Fair Value Measurements at December 31, 2017
|  |  | Total |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3)
Impaired loans |  |  | $ | 851 |  |  |  | $ | — |  |  |  | $ | — |  |  |  | $ | 851 |
Other real estate owned |  |  |  | 18 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 18 |
|  |  | Quantitative Information About Level 3 Fair Value Measurements
September 30, 2018 |  |  | Fair Value Estimate |  | Valuation Techniques |  | Unobservable Input |  | Range (Wgtd Avg)
Impaired loans |  |  | $ | 11 |  |  |  | Appraisal of collateral (1),(3) |  |  |  | Appraisal adjustments (2) |  |  |  | 0% ( 0 %) |
Other real estate owned |  |  |  | 163 |  |  |  | Appraisal of collateral (1),(3) |  |  |  | Appraisal adjustments (2) Liquidation expenses |  |  |  | 0% to 32% ( 6 %) 21% to 195% ( 42 %) |
|  |  | Quantitative Information About Level 3 Fair Value Measurements
December 31, 2017 |  |  | Fair Value Estimate |  | Valuation Techniques |  | Unobservable Input |  | Range (Wgtd Avg)
Impaired loans |  |  | $ | 851 |  |  |  | Appraisal of collateral (1),(3) |  |  |  | Appraisal adjustments (2) |  |  |  | 21% to 75% ( 54 %) |
Other real estate owned |  |  |  | 18 |  |  |  | Appraisal of collateral (1),(3) |  |  |  | Appraisal adjustments (2) Liquidation expenses |  |  |  | 16% to 64% ( 29 %) 2% to 206% ( 79 %) |
| (1) | Fair Value is generally determined through independent appraisals of the underlying collateral, which generally include various level 3 inputs which are not identifiable.
| (2) | Appraisals may be adjusted by management for qualitative factors such as economic conditions.
| (3) | Includes qualitative adjustments by management and estimated liquidation expenses.
Fair Value, by Balance Sheet Grouping [Table Text Block] | The estimation methodologies used, the estimated fair values based on US GAAP measurements, and recorded book balances at September 30, 2018 and December 31, 2017, for financial instruments not recorded at fair value on a reoccurring basis were as follows (in thousands):
|  |  | September 30, 2018
|  |  | Carrying Value |  |  | Fair Value |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3)
FINANCIAL ASSETS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | $ | 31,234 |  |  |  | $ | 31,234 |  |  |  | $ | 31,234 |  |  |  | $ | — |  |  |  | $ | — |
Investment securities – HTM |  |  |  | 38,673 |  |  |  |  | 37,345 |  |  |  |  | — |  |  |  |  | 34,510 |  |  |  |  | 2,835 |
Regulatory stock |  |  |  | 7,135 |  |  |  |  | 7,135 |  |  |  |  | 7,135 |  |  |  |  | — |  |  |  |  | — |
Loans held for sale |  |  |  | 1,041 |  |  |  |  | 1,075 |  |  |  |  | 1,075 |  |  |  |  | — |  |  |  |  | — |
Loans, net of allowance for loan loss and unearned income |  |  |  | 873,894 |  |  |  |  | 852,664 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 852,664 |
Accrued interest income receivable |  |  |  | 4,007 |  |  |  |  | 4,007 |  |  |  |  | 4,007 |  |  |  |  | — |  |  |  |  | — |
Bank owned life insurance |  |  |  | 38,260 |  |  |  |  | 38,260 |  |  |  |  | 38,260 |  |  |  |  | — |  |  |  |  | — |
FINANCIAL LIABILITIES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits with no stated maturities |  |  | $ | 672,792 |  |  |  | $ | 672,792 |  |  |  | $ | 672,792 |  |  |  | $ | — |  |  |  | $ | — |
Deposits with stated maturities |  |  |  | 271,421 |  |  |  |  | 270,767 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 270,767 |
Short-term borrowings |  |  |  | 61,254 |  |  |  |  | 61,254 |  |  |  |  | 61,254 |  |  |  |  | — |  |  |  |  | — |
All other borrowings |  |  |  | 62,962 |  |  |  |  | 65,026 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 65,026 |
Accrued interest payable |  |  |  | 2,120 |  |  |  |  | 2,120 |  |  |  |  | 2,120 |  |  |  |  | — |  |  |  |  | — |
|  |  | December 31, 2017
|  |  | Carrying Value |  |  | Fair Value |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3)
FINANCIAL ASSETS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | $ | 34,188 |  |  |  | $ | 34,188 |  |  |  | $ | 34,188 |  |  |  | $ | — |  |  |  | $ | — |
Investment securities – HTM |  |  |  | 38,752 |  |  |  |  | 38,811 |  |  |  |  | — |  |  |  |  | 35,859 |  |  |  |  | 2,952 |
Regulatory stock |  |  |  | 6,800 |  |  |  |  | 6,800 |  |  |  |  | 6,800 |  |  |  |  | — |  |  |  |  | — |
Loans held for sale |  |  |  | 3,125 |  |  |  |  | 3,173 |  |  |  |  | 3,173 |  |  |  |  | — |  |  |  |  | — |
Loans, net of allowance for loan loss and unearned income |  |  |  | 879,419 |  |  |  |  | 873,784 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 873,784 |
Accrued interest income receivable |  |  |  | 3,603 |  |  |  |  | 3,603 |  |  |  |  | 3,603 |  |  |  |  | — |  |  |  |  | — |
Bank owned life insurance |  |  |  | 37,860 |  |  |  |  | 37,860 |  |  |  |  | 37,860 |  |  |  |  | — |  |  |  |  | — |
FINANCIAL LIABILITIES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits with no stated maturities |  |  | $ | 688,648 |  |  |  | $ | 688,648 |  |  |  | $ | 688,648 |  |  |  | $ | — |  |  |  | $ | — |
Deposits with stated maturities |  |  |  | 259,297 |  |  |  |  | 260,153 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 260,153 |
Short-term borrowings |  |  |  | 49,084 |  |  |  |  | 49,084 |  |  |  |  | 49,084 |  |  |  |  | — |  |  |  |  | — |
All other borrowings |  |  |  | 66,617 |  |  |  |  | 69,684 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 69,684 |
Accrued interest payable |  |  |  | 1,754 |  |  |  |  | 1,754 |  |  |  |  | 1,754 |  |  |  |  | — |  |  |  |  | — |

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- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258 + Details
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