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Loans and Allowance (Tables)

12 Months Ended

Dec. 31, 2017

Receivables [Abstract]

Schedule of major categories of loans

		December 31,
(dollars in thousands)		2017			2016
Consumer		$	16,112		$	14,739
Residential real estate			81,926			93,468
Indirect			85,186			71,656
Commercial			11,257			12,351
Construction			3,536			4,397
Commercial real estate			73,595			68,447
Total loans receivable			271,612			265,058
Allowance for credit losses			(2,589)			(2,484)
Net loans receivable		$	269,023		$	262,574

Schedule of amount due from directors and other related parties

		December 31,
(dollars in thousands)		2017			2016
Balance at beginning of year		$	444		$	787
Additions			227			607
Repayments			(268)			(950)
Balance at end of year		$	403		$	444

Schedule of allowance for loan loss and the unearned income on loans

December 31, 2017					Residential												Commercial
(dollars in thousands)		Consumer			Real Estate			Indirect			Commercial			Construction			Real Estate			Unallocated			Total
Balance, beginning of year		$	182		$	1,042		$	693		$	284		$	10		$	259		$	14		$	2,484
Charge-offs			(96)			(3)			(458)			(9)			—			—			—			(566)
Recoveries			8			27			286			—			—			14			—			335
Provision for loan losses			120			(5)			253			(38)			2			18			(14)			336
Balance, end of year		$	214		$	1,061		$	774		$	237		$	12		$	291		$	—		$	2,589
Individually evaluated for impairment:
Balance in allowance		$	52		$	513		$	—		$	217		$	—		$	—		$	—		$	782
Related loan balance			160			2,345			—			217			—			1,176			—			3,898
Collectively evaluated for impairment:
Balance in allowance		$	162		$	548		$	774		$	20		$	12		$	291		$	—		$	1,807
Related loan balance			15,952			79,580			85,186			11,040			3,536			72,420			—			267,714

December 31, 2016					Residential												Commercial
(dollars in thousands)		Consumer			Real Estate			Indirect			Commercial			Construction			Real Estate			Unallocated			Total
Balance, beginning of year		$	227		$	1,584		$	577		$	305		$	19		$	290		$	148		$	3,150
Charge-offs			(18)			(853)			(677)			—			—			(364)			—			(1,912)
Recoveries			17			34			318			9			—			—			—			378
Provision for loan losses			(44)			277			475			(30)			(9)			333			(134)			868
Balance, end of year		$	182		$	1,042		$	693		$	284		$	10		$	259		$	14		$	2,484
Individually evaluated for impairment:
Balance in allowance		$	61		$	240		$	—		$	229		$	—		$	—		$	—		$	530
Related loan balance			258			2,775			—			229			—			1,413			—			4,675
Collectively evaluated for impairment:
Balance in allowance		$	121		$	802		$	693		$	55		$	10		$	259		$	14		$	1,954
Related loan balance			14,481			90,693			71,656			12,122			4,397			67,034			—			260,383

Schedule of non accrual loans

The following table rolls forward the Company’s activity for nonaccrual loans during the years 2017 and 2016:

				Residential								Commercial
		Consumer		Real Estate		Indirect		Commercial		Construction		Real Estate		Totals
(dollars in thousands)
December 31, 2015		623		2,508		349		—		—		300		3,780
Transfers into nonaccrual		117		1,415		898		—		—		840		3,270
Transfers to OREO		—		(126)		—		—		—		(114)		(240)
Loans paid down/payoffs		(64)		(191)		(875)		—		—		(15)		(1,145)
Loans returned to accrual status		(256)		(252)		—		—		—		—		(508)
Loans charged off		(17)		(846)		(179)		—		—		(364)		(1,406)
December 31, 2016		403		2,508		193		—		—		647		3,751
Transfers into nonaccrual		10		329		686		56		402		—		1,483
Transfers to OREO		—		—		—		—		—		—		—
Loans paid down/payoffs		(130)		(429)		(163)		(1)		(84)		(140)		(947)
Loans returned to accrual status		—		(281)		(171)		—		—		—		(452)
Loans charged off		(98)		(3)		(457)		(7)		—		—		(565)
December 31, 2017		185		2,124		88		48		318		507		3,270

Schedule of risk ratings of loans by categories of loans

December 31, 2017					Residential												Commercial
(dollars in thousands)		Consumer			Real Estate			Indirect			Commercial			Construction			Real Estate				Total
Pass		$	16,008		$	81,346		$	83,803		$	11,256		$	3,536		$	73,268		$	269,217
Special mention			77			344			1,027			1			—			327			1,776
Substandard			3			236			315			—			—			—			554
Doubtful			24			—			41			—			—			—			65
Loss			—			—			—			—			—			—			—
		$	16,112		$	81,926		$	85,186		$	11,257		$	3,536		$	73,595		$	271,612
Nonaccrual			185			2,124			88			48			318			507			3,270
Troubled debt restructures			46			—			—			217			—			—			263
Number of TDRs accounts			1			—			—			1			—			—			2
Non-performing TDRs			46			—			—			—			—			—			46
Number of non-performing TDR accounts			1			—			—			—			—			—			1

December 31, 2016					Residential												Commercial
(dollars in thousands)		Consumer			Real Estate			Indirect			Commercial			Construction			Real Estate			Total
Pass		$	14,597		$	93,045		$	70,188		$	12,255		$	4,397		$	64,646		$	259,128
Special mention			29			423			1,087			95			—			3,801			5,436
Substandard			64			—			276			—			—			—			340
Doubtful			49			—			105			—			—			—			154
Loss			—			—			—			—			—			—			—
		$	14,739		$	93,468		$	71,656		$	12,351		$	4,397		$	68,447		$	265,058
Nonaccrual			403			2,508			193			—			—			647			3,751
Troubled debt restructures			84			—			—			229			—			—			312
Number of TDRs accounts			2			—			—			1			—			—			3
Non-performing TDRs			84			—			—			—			—			—			84
Number of non-performing TDR accounts			2			—			—			—			—			—			2

Schedule of current, past due, and nonaccrual loans by categories of loans

								90 Days or
					30-89 Days			More and
December 31, 2017		Current			Past Due			Still Accruing			Nonaccrual			Total
(dollars in thousands)
Consumer		$	15,823		$	80		$	24		$	185		$	16,112
Residential Real Estate			79,205			597			—			2,124			81,926
Indirect			83,932			1,166			—			88			85,186
Commercial			11,203			—			6			48			11,257
Construction			3,188			—			30			318			3,536
Commercial Real Estate			73,088			—			—			507			73,595
		$	266,439		$	1,843		$	60		$	3,270		$	271,612

								90 Days or
					30-89 Days			More and
December 31, 2016		Current			Past Due			Still Accruing			Nonaccrual			Total
(dollars in thousands)
Consumer		$	14,243		$	93		$	—		$	403		$	14,739
Residential Real Estate			89,201			1,759			—			2,508			93,468
Indirect			70,392			1,071			—			193			71,656
Commercial			12,349			—			2			—			12,351
Construction			4,279			84			34			—			4,397
Commercial Real Estate			67,800			—			—			647			68,447
		$	258,264		$	3,007		$	36		$	3,751		$	265,058

Schedule of impaired financing receivables

					Unpaid			Interest						Average
December 31, 2017		Recorded			Principal			Income			Specific			Recorded
(dollars in thousands)		Investment			Balance			Recognized			Reserve			Investment
Impaired loans with specific reserves:
Consumer		$	160		$	160		$	5		$	52		$	205
Residential Real Estate			1,294			1,322			—			513			1,312
Indirect			—			—			—			—			—
Commercial			217			217			—			217			223
Construction			—			—			—			—			—
Commercial Real Estate			—			—			—			—			—
Total impaired loans with specific reserves		$	1,671		$	1,699		$	5		$	782		$	1,740
Impaired loans with no specific reserve:
Consumer		$	49		$	49		$	—			n/a		$	—
Residential Real Estate			992			1,760			11			n/a			1,572
Indirect			88			88			—			n/a			—
Commercial			2			2			—			n/a			2
Construction			318			318			—			n/a			322
Commercial Real Estate			1,194			1,194			39			n/a			1,632
Total impaired loans with no specific reserve		$	2,643		$	3,411		$	50			—		$	3,528

					Unpaid			Interest						Average
December 31, 2016		Recorded			Principal			Income			Specific			Recorded
(dollars in thousands)		Investment			Balance			Recognized			Reserve			Investment
Impaired loans with specific reserves:
Consumer		$	176		$	176		$	—		$	61		$	217
Residential Real Estate			1,345			1,374			58			240			1,393
Indirect			—			—			—			—			—
Commercial			229			229			8			229			235
Construction			—			—			—			—			—
Commercial Real Estate			—			—			—			—			—
Total impaired loans with specific reserves		$	1,750		$	1,779		$	66		$	530		$	1,845
Impaired loans with no specific reserve:
Consumer		$	226		$	226		$	—			n/a		$	122
Residential Real Estate			1,267			2,007			10			n/a			2,245
Indirect			193			193			—			n/a			—
Commercial			2			2			—			n/a			2
Construction			—			—			—			n/a			—
Commercial Real Estate			1,579			1,731			70			n/a			1,762
Total impaired loans with no specific reserve		$	3,267		$	4,159		$	80			—		$	4,131

X

- 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://www.xbrl.org/2003/role/presentationRef
-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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- 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://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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5212-111524

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Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
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Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

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Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.

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