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Loans and Allowance for Loan Losses (Tables) | 12 Months Ended
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Dec. 31, 2018
Loans and Allowance for Loan Losses |
Schedule of major categories of loans |
|  | December 31,
(dollars in thousands) |  | 2018 |  | 2017
Consumer |  | $ | 13,071 |  | $ | 16,112
Residential real estate |  |  | 82,637 |  |  | 81,926
Indirect |  |  | 116,698 |  |  | 85,186
Commercial |  |  | 14,284 |  |  | 11,257
Construction |  |  | 2,317 |  |  | 3,536
Commercial real estate |  |  | 70,113 |  |  | 73,595
Total loans receivable |  |  | 299,120 |  |  | 271,612
Allowance for credit losses |  |  | (2,541) |  |  | (2,589)
Net loans receivable |  | $ | 296,579 |  | $ | 269,023
Schedule of amount due from directors and other related parties |
|  | December 31,
(dollars in thousands) |  | 2018 |  | 2017
Balance at beginning of year |  | $ | 403 |  | $ | 444
Additions |  |  | 468 |  |  | 227
Repayments |  |  | (367) |  |  | (268)
Balance at end of year |  | $ | 504 |  | $ | 403
Schedule of allowance for loan loss and the unearned income on loans |
December 31, 2018 |  |  |  | Residential |  |  |  |  |  |  |  |  | Commercial |  |  |  |  |
(dollars in thousands) |  | Consumer |  | Real Estate |  | Indirect |  | Commercial |  | Construction |  | Real Estate |  | Unallocated |  | Total
Balance, beginning of year |  | $ | 214 |  | $ | 1,061 |  | $ | 774 |  | $ | 237 |  | $ | 12 |  | $ | 291 |  | $ | — |  | $ | 2,589
Charge-offs |  |  | (208) |  |  | (589) |  |  | (341) |  |  | — |  |  | — |  |  | (13) |  |  | — |  |  | (1,151)
Recoveries |  |  | 48 |  |  | 2 |  |  | 183 |  |  | 14 |  |  | — |  |  | — |  |  | — |  |  | 247
Provision for loan losses |  |  | 107 |  |  | 390 |  |  | 372 |  |  | (10) |  |  | (8) |  |  | 5 |  |  | — |  |  | 856
Balance, end of year |  | $ | 161 |  | $ | 864 |  | $ | 988 |  | $ | 241 |  | $ | 4 |  | $ | 283 |  | $ | — |  | $ | 2,541
Individually evaluated for impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance in allowance |  | $ | 22 |  | $ | — |  | $ | — |  | $ | 204 |  | $ | — |  | $ | — |  | $ | — |  | $ | 226
Related loan balance |  |  | 138 |  |  | 854 |  |  | — |  |  | 204 |  |  | — |  |  | 1,054 |  |  | — |  |  | 2,250
Collectively evaluated for impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance in allowance |  | $ | 139 |  | $ | 864 |  | $ | 988 |  | $ | 37 |  | $ | 4 |  | $ | 283 |  | $ | — |  | $ | 2,315
Related loan balance |  |  | 12,933 |  |  | 81,783 |  |  | 116,698 |  |  | 14,080 |  |  | 2,317 |  |  | 69,059 |  |  | — |  |  | 296,870
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
Schedule of non accrual loans | The f ollowing table rolls forward the Company’s activity for nonaccrual loans during the years 2018 and 2017:
|  |  |  | Residential |  |  |  |  |  |  |  | Commercial |  |
|  | Consumer |  | Real Estate |  | Indirect |  | Commercial |  | Construction |  | Real Estate |  | Totals
(dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |
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
Transfers into nonaccrual |  | 290 |  | 246 |  | 636 |  | 27 |  | — |  | 2,295 |  | 3,494
Transfers to OREO |  | — |  | — |  | — |  | — |  | — |  | — |  | —
Loans paid down/payoffs |  | (27) |  | (633) |  | (132) |  | (48) |  | (318) |  | (2,077) |  | (3,235)
Loans returned to accrual status |  | (58) |  | (192) |  | (135) |  | — |  | — |  | (63) |  | (448)
Loans charged off |  | (204) |  | (589) |  | (341) |  | — |  | — |  | — |  | (1,134)
December 31, 2018 |  | 186 |  | 956 |  | 116 |  | 27 |  | — |  | 662 |  | 1,947
Schedule of risk ratings of loans by categories of loans |
December 31, 2018 |  |  |  | Residential |  |  |  |  |  |  |  | Commercial |  |  |
(dollars in thousands) |  | Consumer |  | Real Estate |  | Indirect |  | Commercial |  | Construction |  | Real Estate |  |  | Total
Pass |  | $ | 12,888 |  | $ | 82,111 |  | $ | 115,724 |  | $ | 14,284 |  | $ | 2,317 |  | $ | 69,900 |  | $ | 297,224
Special mention |  |  | — |  |  | 424 |  |  | 645 |  |  | — |  |  | — |  |  | — |  |  | 1,069
Substandard |  |  | 183 |  |  | 102 |  |  | 244 |  |  | — |  |  | — |  |  | 213 |  |  | 742
Doubtful |  |  | — |  |  | — |  |  | 85 |  |  | — |  |  | — |  |  | — |  |  | 85
Loss |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
|  | $ | 13,071 |  | $ | 82,637 |  | $ | 116,698 |  | $ | 14,284 |  | $ | 2,317 |  | $ | 70,113 |  | $ | 299,120
Nonaccrual |  |  | 186 |  |  | 956 |  |  | 116 |  |  | 27 |  |  | — |  |  | 662 |  |  | 1,947
Troubled debt restructures |  |  | 44 |  |  | — |  |  | — |  |  | 204 |  |  | — |  |  | — |  |  | 248
Number of TDRs accounts |  |  | 1 |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | 2
Non-performing TDRs |  |  | 44 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 44
Number of non-performing TDR accounts |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1
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
Schedule of current, past due, and nonaccrual loans by categories of loans |
|  |  |  |  |  |  |  | 90 Days or |  |  |  |  |  |
|  |  |  |  | 30-89 Days |  | More and |  |  |  |  |  |
December 31, 2018 |  | Current |  | Past Due |  | Still Accruing |  | Nonaccrual |  | Total
(dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  | $ | 12,669 |  | $ | 216 |  | $ | — |  | $ | 186 |  | $ | 13,071
Residential Real Estate |  |  | 79,975 |  |  | 732 |  |  | 974 |  |  | 956 |  |  | 82,637
Indirect |  |  | 115,805 |  |  | 692 |  |  | 85 |  |  | 116 |  |  | 116,698
Commercial |  |  | 14,144 |  |  | 86 |  |  | 27 |  |  | 27 |  |  | 14,284
Construction |  |  | 2,317 |  |  | — |  |  | — |  |  | — |  |  | 2,317
Commercial Real Estate |  |  | 68,926 |  |  | — |  |  | 525 |  |  | 662 |  |  | 70,113
|  | $ | 293,836 |  | $ | 1,726 |  | $ | 1,611 |  | $ | 1,947 |  | $ | 299,120
|  |  |  |  |  |  |  | 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
Schedule of impaired financing receivables |
|  |  |  | Unpaid |  | Interest |  |  |  |  | Average
December 31, 2018 |  | Recorded |  | Principal |  | Income |  | Specific |  | Recorded
(dollars in thousands) |  | Investment |  | Balance |  | Recognized |  | Reserve |  | Investment
Impaired loans with specific reserves: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  | $ | 89 |  | $ | 89 |  | $ | 3 |  | $ | 22 |  | $ | 136
Residential Real Estate |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
Indirect |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
Commercial |  |  | 204 |  |  | 204 |  |  | 12 |  |  | 204 |  |  | 211
Construction |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
Commercial Real Estate |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
Total impaired loans with specific reserves |  | $ | 294 |  | $ | 294 |  | $ | 15 |  | $ | 226 |  | $ | 347
Impaired loans with no specific reserve: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  | $ | 96 |  | $ | 300 |  | $ | 2 |  |  | n/a |  | $ | 50
Residential Real Estate |  |  | 956 |  |  | 1,545 |  |  | 4 |  |  | n/a |  |  | 1,981
Indirect |  |  | 116 |  |  | 457 |  |  | — |  |  | n/a |  |  | —
Commercial |  |  | — |  |  | — |  |  | — |  |  | n/a |  |  | —
Construction |  |  | — |  |  | — |  |  | — |  |  | n/a |  |  | —
Commercial Real Estate |  |  | 1,267 |  |  | 1,267 |  |  | 39 |  |  | n/a |  |  | 1,148
Total impaired loans with no specific reserve |  | $ | 2,435 |  | $ | 3,569 |  | $ | 45 |  |  | — |  | $ | 3,179
|  |  |  |  | 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

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