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Allowance for Loan Losses (Tables) | 9 Months Ended
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Sep. 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 nine month periods ending September 30, 2018 and 2017 (in thousands).
|  |  | Three months ended September 30, 2018
|  |  | Balance at June 30, 2018 |  |  | Charge- Offs |  |  | Recoveries |  |  | Provision (Credit) |  |  | Balance at September 30, 2018
Commercial |  |  | $ | 3,566 |  |  |  | $ | — |  |  |  | $ | 17 |  |  |  | $ | 175 |  |  |  | $ | 3,758 |
Commercial loans secured by non-owner occupied real estate |  |  |  | 3,686 |  |  |  |  | — |  |  |  |  | 12 |  |  |  |  | (310 | ) |  |  |  | 3,388 |
Real estate – residential mortgage |  |  |  | 1,253 |  |  |  |  | (123 | ) |  |  |  | 34 |  |  |  |  | 75 |  |  |  |  | 1,239 |
Consumer |  |  |  | 125 |  |  |  |  | (29 | ) |  |  |  | 7 |  |  |  |  | 25 |  |  |  |  | 128 |
Allocation for general risk |  |  |  | 891 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 35 |  |  |  |  | 926 |
Total |  |  | $ | 9,521 |  |  |  | $ | (152 | ) |  |  | $ | 70 |  |  |  | $ | — |  |  |  | $ | 9,439 |
|  |  | Three months ended September 30, 2017
|  |  | Balance at June 30, 2017 |  |  | Charge- Offs |  |  | Recoveries |  |  | Provision (Credit) |  |  | Balance at September 30, 2017
Commercial |  |  | $ | 3,824 |  |  |  | $ | (228 | ) |  |  | $ | 9 |  |  |  | $ | 562 |  |  |  | $ | 4,167 |
Commercial loans secured by non-owner occupied real estate |  |  |  | 4,488 |  |  |  |  | — |  |  |  |  | 20 |  |  |  |  | (662 | ) |  |  |  | 3,846 |
Real estate – residential mortgage |  |  |  | 1,150 |  |  |  |  | (109 | ) |  |  |  | 53 |  |  |  |  | 70 |  |  |  |  | 1,164 |
Consumer |  |  |  | 139 |  |  |  |  | (42 | ) |  |  |  | 52 |  |  |  |  | (10 | ) |  |  |  | 139 |
Allocation for general risk |  |  |  | 790 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 240 |  |  |  |  | 1,030 |
Total |  |  | $ | 10,391 |  |  |  | $ | (379 | ) |  |  | $ | 134 |  |  |  | $ | 200 |  |  |  | $ | 10,346 |
|  |  | Nine months ended September 30, 2018
|  |  | Balance at December 31, 2017 |  |  | Charge- Offs |  |  | Recoveries |  |  | Provision (Credit) |  |  | Balance at September 30, 2018
Commercial |  |  | $ | 4,298 |  |  |  | $ | (574 | ) |  |  | $ | 29 |  |  |  | $ | 5 |  |  |  | $ | 3,758 |
Commercial loans secured by non-owner occupied real estate |  |  |  | 3,666 |  |  |  |  | — |  |  |  |  | 38 |  |  |  |  | (316 | ) |  |  |  | 3,388 |
Real estate – residential mortgage |  |  |  | 1,102 |  |  |  |  | (340 | ) |  |  |  | 111 |  |  |  |  | 366 |  |  |  |  | 1,239 |
Consumer |  |  |  | 128 |  |  |  |  | (181 | ) |  |  |  | 42 |  |  |  |  | 139 |  |  |  |  | 128 |
Allocation for general risk |  |  |  | 1,020 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | (94 | ) |  |  |  | 926 |
Total |  |  | $ | 10,214 |  |  |  | $ | (1,095 | ) |  |  | $ | 220 |  |  |  | $ | 100 |  |  |  | $ | 9,439 |
|  |  | Nine months ended September 30, 2017
|  |  | Balance at December 31, 2016 |  |  | Charge- Offs |  |  | Recoveries |  |  | Provision (Credit) |  |  | Balance at September 30, 2017
Commercial |  |  | $ | 4,041 |  |  |  | $ | (228 | ) |  |  | $ | 22 |  |  |  | $ | 332 |  |  |  | $ | 4,167 |
Commercial loans secured by non-owner occupied real estate |  |  |  | 3,584 |  |  |  |  | (14 | ) |  |  |  | 44 |  |  |  |  | 232 |  |  |  |  | 3,846 |
Real estate – residential mortgage |  |  |  | 1,169 |  |  |  |  | (263 | ) |  |  |  | 128 |  |  |  |  | 130 |  |  |  |  | 1,164 |
Consumer |  |  |  | 151 |  |  |  |  | (138 | ) |  |  |  | 113 |  |  |  |  | 13 |  |  |  |  | 139 |
Allocation for general risk |  |  |  | 987 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 43 |  |  |  |  | 1,030 |
Total |  |  | $ | 9,932 |  |  |  | $ | (643 | ) |  |  | $ | 307 |  |  |  | $ | 750 |  |  |  | $ | 10,346 |
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, 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 |  |  | $ | — |  |  |  | $ | 11 |  |  |  | $ | — |  |  |  | $ | — |  |  |  |  |  |  |  |  | $ | 11 |
Collectively evaluated for impairment |  |  |  | 261,116 |  |  |  |  | 363,521 |  |  |  |  | 240,591 |  |  |  |  | 18,094 |  |  |  |  |  |  |  |  |  | 883,322 |
Total loans |  |  | $ | 261,116 |  |  |  | $ | 363,532 |  |  |  | $ | 240,591 |  |  |  | $ | 18,094 |  |  |  |  |  |  |  |  | $ | 883,333 |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Specific reserve allocation |  |  | $ | — |  |  |  | $ | — |  |  |  | $ | — |  |  |  | $ | — |  |  |  | $ | — |  |  |  | $ | — |
General reserve allocation |  |  |  | 3,758 |  |  |  |  | 3,388 |  |  |  |  | 1,239 |  |  |  |  | 128 |  |  |  |  | 926 |  |  |  |  | 9,439 |
Total allowance for loan losses |  |  | $ | 3,758 |  |  |  | $ | 3,388 |  |  |  | $ | 1,239 |  |  |  | $ | 128 |  |  |  | $ | 926 |  |  |  | $ | 9,439 |
|  |  | 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).
|  |  | September 30, 2018
|  |  | Impaired Loans with Specific Allowance |  |  | Impaired Loans with no Specific Allowance |  |  | Total Impaired Loans
|  |  | Recorded I nvestment |  |  | Related Allowance |  |  | Recorded Investment |  |  | Recorded Investment |  |  | Unpaid Principal Balance
Commercial |  |  | $ | — |  |  |  | $ | — |  |  |  | $ | — |  |  |  | $ | — |  |  |  | $ | — |
Commercial loans secured by non-owner occupied real estate |  |  |  | — |  |  |  |  | — |  |  |  |  | 11 |  |  |  |  | 11 |  |  |  |  | 33 |
Total impaired loans |  |  | $ | — |  |  |  | $ | — |  |  |  | $ | 11 |  |  |  | $ | 11 |  |  |  | $ | 33 |
|  |  | 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 September 30, |  |  | Nine months ended September 30,
|  |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017
Average loan balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  | $ | — |  |  |  | $ | 1,302 |  |  |  | $ | 532 |  |  |  | $ | 896 |
Commercial loans secured by non-owner occupied real estate |  |  |  | 12 |  |  |  |  | 1,316 |  |  |  |  | 146 |  |  |  |  | 745 |
Average investment in impaired loans |  |  | $ | 12 |  |  |  | $ | 2,618 |  |  |  | $ | 678 |  |  |  | $ | 1,641 |
Interest income recognized: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  | $ | — |  |  |  | $ | 7 |  |  |  | $ | — |  |  |  | $ | 10 |
Commercial loans secured by non-owner occupied real estate |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |
Interest income recognized on a cash basis on impaired loans |  |  | $ | — |  |  |  | $ | 7 |  |  |  | $ | — |  |  |  | $ | 10 |
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, 2018
|  |  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Total
Commercial and industrial |  |  | $ | 155,787 |  |  |  | $ | 7,985 |  |  |  | $ | 1,750 |  |  |  | $ | — |  |  |  | $ | 165,522 |
Commercial loans secured by owner occupied real estate |  |  |  | 90,629 |  |  |  |  | 3,836 |  |  |  |  | 1,129 |  |  |  |  | — |  |  |  |  | 95,594 |
Commercial loans secured by non-owner occupied real estate |  |  |  | 356,880 |  |  |  |  | 6,373 |  |  |  |  | 268 |  |  |  |  | 11 |  |  |  |  | 363,532 |
Total |  |  | $ | 603,296 |  |  |  | $ | 18,194 |  |  |  | $ | 3,147 |  |  |  | $ | 11 |  |  |  | $ | 624,648 |
|  |  | 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] | It is generally the policy of the Bank that the outstanding balance of any residential mortgage loan that exceeds 90-days past due as to principal and/or interest is transferred to non-accrual status and an evaluation is completed to determine the fair value of the collateral less selling costs, unless the balance is minor. A charge down is recorded for any deficiency balance determined from the collateral evaluation. 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).
|  |  | September 30, 2018
|  |  | Performing |  |  | Non-Performing
Real estate – residential mortgage |  |  | $ | 239,698 |  |  |  | $ | 893 |
Consumer |  |  |  | 18,094 |  |  |  |  | — |
Total |  |  | $ | 257,792 |  |  |  | $ | 893 |
|  |  | 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] | Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following tables present the classes of the loan portfolio summarized by the aging categories of performing loans and nonaccrual loans (in thousands).
|  |  | September 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 |  |  | $ | 159,451 |  |  |  | $ | 6,071 |  |  |  | $ | — |  |  |  | $ | — |  |  |  | $ | 6,071 |  |  |  | $ | 165,522 |  |  |  | $ | — |
Commercial loans secured by owner occupied real estate |  |  |  | 95,594 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 95,594 |  |  |  |  | — |
Commercial loans secured by non-owner occupied real estate |  |  |  | 363,532 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 363,532 |  |  |  |  | — |
Real estate – residential mortgage |  |  |  | 236,331 |  |  |  |  | 2,505 |  |  |  |  | 1,061 |  |  |  |  | 694 |  |  |  |  | 4,260 |  |  |  |  | 240,591 |  |  |  |  | — |
Consumer |  |  |  | 18,011 |  |  |  |  | 56 |  |  |  |  | 27 |  |  |  |  | — |  |  |  |  | 83 |  |  |  |  | 18,094 |  |  |  |  | — |
Total |  |  | $ | 872,919 |  |  |  | $ | 8,632 |  |  |  | $ | 1,088 |  |  |  | $ | 694 |  |  |  | $ | 10,414 |  |  |  | $ | 883,333 |  |  |  | $ | — |
|  |  | 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 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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