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Fair Value Measurements (Tables) | 9 Months Ended
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Sep. 30, 2012
Fair Value Measurements Tables |
Schedule of financial assets and liabilities measured at fair value on a recurring basis |
Fair Value Measurements at Reporting Date Using |
|  | Fair Value |  |  | Quoted Prices In Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
As of September 30, 2012- |  |  |  |  |  |  |  |  |  |  |  |
Mortgage-backed securities |  | $ | 21,588 |  |  | $ | 0 |  |  | $ | 21,588 |  |  | $ | 0 |
As of December 31, 2011- |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage-backed securities |  | $ | 28,907 |  |  | $ | 0 |  |  | $ | 28,907 |  |  | $ | 0 |
Schedule of impaired collateral dependent loans measured at fair value on a non recurring basis |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Losses Recorded in Operations For the Nine Months Ended September 30, 2012 |
|  | At September 30, 2012 |  |  |
|  | Fair Value |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total Losses |  |  |
Residential real estate- |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Closed-end first mortgages |  | $ | 1,294 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 1,294 |  |  | $ | 451 |  |  | $ | 0 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-owner-occupied |  |  | 8,997 |  |  |  | 0 |  |  |  | 0 |  |  |  | 8,997 |  |  |  | 2,484 |  |  |  | 0 |
Land and construction |  |  | 905 |  |  |  | 0 |  |  |  | 0 |  |  |  | 905 |  |  |  | 449 |  |  |  | 0 |
|  | $ | 11,196 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 11,196 |  |  | $ | 3,384 |  |  | $ | 0 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Losses Recorded in Operations For the Year Ended December 31, 2011 |
|  | At December 31, 2011 |  |  |
|  | Fair Value |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total Losses |  |  |
Residential real estate- |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Closed-end first mortgages |  | $ | 1,591 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 1,591 |  |  | $ | 545 |  |  | $ | 308 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied |  |  | 291 |  |  |  | 0 |  |  |  | 0 |  |  |  | 291 |  |  |  | 8 |  |  |  | 8 |
Non-owner-occupied |  |  | 6,540 |  |  |  | 0 |  |  |  | 0 |  |  |  | 6,540 |  |  |  | 2,652 |  |  |  | 150 |
Land and construction |  |  | 6,793 |  |  |  | 0 |  |  |  | 0 |  |  |  | 6,793 |  |  |  | 1,511 |  |  |  | 834 |
|  | $ | 15,215 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 15,215 |  |  | $ | 4,716 |  |  | $ | 1,300 |
Schedule of carrying values and estimated fair values of the entitie's financial instruments |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Losses |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Recorded |
|  | Fair |  |  |  |  |  |  |  |  |  |  |  | Total |  |  | During the |
|  | Value |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Losses |  |  | Period |
At September 30, 2012 |  | $ | 10,444 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 10,444 |  |  | $ | 842 |  |  | $ | 70 |
At December 31, 2011 |  | $ | 7,646 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 7,646 |  |  | $ | 772 |  |  | $ | 772 |
| The estimated fair values and fair value measurement method with respect to the Company’s financial instruments were as follows (in thousands):
|  | At September 30, 2012 |  |  | At December 31, 2011 |
|  | Carrying |  |  | Fair |  |  |  |  |  | Carrying |  |  | Fair |  |  |  |
|  | Amount |  |  | Value |  |  | Level |  |  | Amount |  |  | Value |  |  | Level |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 27,367 |  |  | $ | 27,367 |  |  |  | 1 |  |  | $ | 22,776 |  |  | $ | 22,776 |  |  |  | 1 |
Securities available for sale |  |  | 21,588 |  |  |  | 21,588 |  |  |  | 2 |  |  |  | 28,907 |  |  |  | 28,907 |  |  |  | 2 |
Loans |  |  | 85,451 |  |  |  | 85,298 |  |  |  | 3 |  |  |  | 89,217 |  |  |  | 89,069 |  |  |  | 3 |
Federal Home Loan Bank stock |  |  | 1,478 |  |  |  | 1,478 |  |  |  | 3 |  |  |  | 2,159 |  |  |  | 2,159 |  |  |  | 3 |
Accrued interest receivable |  |  | 477 |  |  |  | 477 |  |  |  | 3 |  |  |  | 499 |  |  |  | 499 |  |  |  | 3 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposit liabilities |  |  | 105,526 |  |  |  | 106,065 |  |  |  | 1,3 |  |  |  | 107,895 |  |  |  | 108,461 |  |  |  | 1,3 |
Federal Home Loan Bank advances |  |  | 27,700 |  |  |  | 29,884 |  |  |  | 3 |  |  |  | 31,700 |  |  |  | 33,920 |  |  |  | 3 |
Junior subordinated debenture |  |  | 5,155 |  |  |  | 4,836 |  |  |  | 3 |  |  |  | 5,155 |  |  |  | 4,734 |  |  |  | 3 |
Off-balance sheet financial instruments |  |  | 0 |  |  |  | 0 |  |  |  | 3 |  |  |  | 0 |  |  |  | 0 |  |  |  | 3 |

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 33 -Subparagraph a, b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19296-110258 + Details
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- Definition Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 14 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 159 -Paragraph 18 -Subparagraph c(2), d, e, f -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 15 -Subparagraph b-d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13467-108611 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 159 -Paragraph 19 -Subparagraph a, b, c(1), d(1) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -Subparagraph a, c(1), c(2), c(3), d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13476-108611 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 + 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258 + Details
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