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Loans and Allowance (Tables) | 12 Months Ended
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Dec. 31, 2019
Loans and Allowance |
Schedule of major categories of loans |
|  | December 31,
(dollars in thousands) |  | 2019 |  | 2018
Consumer |  | $ | 12,076 |  | $ | 13,071
Residential real estate |  |  | 81,033 |  |  | 82,637
Indirect |  |  | 102,384 |  |  | 116,698
Commercial |  |  | 11,907 |  |  | 14,284
Construction |  |  | 3,317 |  |  | 2,317
Commercial real estate |  |  | 74,021 |  |  | 70,113
Total loans receivable |  |  | 284,738 |  |  | 299,120
Allowance for loan losses |  |  | (2,066) |  |  | (2,541)
Net loans receivable |  | $ | 282,672 |  | $ | 296,579
Schedule of amount due from directors and other related parties |
|  | December 31,
(dollars in thousands) |  | 2019 |  | 2018
Balance at beginning of year |  | $ | 504 |  | $ | 403
Additions |  |  | 582 |  |  | 468
Repayments |  |  | (715) |  |  | (367)
Balance at end of year |  | $ | 371 |  | $ | 504
Schedule of allowance for loan loss and the unearned income on loans |
December 31, 2019 |  |  |  | Residential |  |  |  |  |  |  |  |  | Commercial |  |  |
(dollars in thousands) |  | Consumer |  | Real Estate |  | Indirect |  | Commercial |  | Construction |  | Real Estate |  | Total
Balance, beginning of year |  | $ | 161 |  | $ | 864 |  | $ | 988 |  | $ | 241 |  | $ | 4 |  | $ | 283 |  | $ | 2,541
Charge-offs |  |  | (69) |  |  | (16) |  |  | (504) |  |  | (27) |  |  | — |  |  | — |  |  | (616)
Recoveries |  |  | 16 |  |  | 5 |  |  | 225 |  |  | 10 |  |  | — |  |  | — |  |  | 256
Provision for loan losses |  |  | 14 |  |  | (264) |  |  | 208 |  |  | (186) |  |  | 7 |  |  | 106 |  |  | (115)
Balance, end of year |  | $ | 122 |  | $ | 589 |  | $ | 917 |  | $ | 38 |  | $ | 11 |  | $ | 389 |  | $ | 2,066
Individually evaluated for impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance in allowance |  | $ | 15 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 15
Related loan balance |  |  | 86 |  |  | 631 |  |  | — |  |  | — |  |  | — |  |  | 3,680 |  |  | 4,397
Collectively evaluated for impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance in allowance |  | $ | 107 |  | $ | 589 |  | $ | 917 |  | $ | 38 |  | $ | 11 |  | $ | 389 |  | $ | 2,051
Related loan balance |  |  | 11,990 |  |  | 80,402 |  |  | 102,384 |  |  | 11,907 |  |  | 3,317 |  |  | 70,341 |  |  | 280,341
December 31, 2018 |  |  |  | Residential |  |  |  |  |  |  |  |  | Commercial |  |  |
(dollars in thousands) |  | Consumer |  | Real Estate |  | Indirect |  | Commercial |  | Construction |  | Real Estate |  | 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
Schedule of non accrual loans | The f ollowing table rolls forward the Company’s activity for nonaccrual loans during the years 2019 and 2018:
|  |  |  | Residential |  |  |  |  |  |  |  | Commercial |  |
|  | Consumer |  | Real Estate |  | Indirect |  | Commercial |  | Construction |  | Real Estate |  | Totals
(dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |
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
Transfers into nonaccrual |  | 135 |  | 571 |  | 702 |  | 86 |  | — |  | 2,746 |  | 4,240
Transfers to OREO |  | — |  | — |  | — |  | — |  | — |  | — |  | —
Loans paid down/payoffs |  | (55) |  | (782) |  | (76) |  | (86) |  | — |  | (269) |  | (1,268)
Loans returned to accrual status |  | (88) |  | — |  | (133) |  | — |  | — |  | — |  | (221)
Loans charged off |  | (41) |  | (17) |  | (486) |  | (27) |  | — |  | — |  | (571)
December 31, 2019 |  | 137 |  | 728 |  | 123 |  | — |  | — |  | 3,139 |  | 4,127
Schedule of risk ratings of loans by categories of loans |
December 31, 2019 |  |  |  | Residential |  |  |  |  |  |  |  | Commercial |  |  |
(dollars in thousands) |  | Consumer |  | Real Estate |  | Indirect |  | Commercial |  | Construction |  | Real Estate |  |  | Total
Pass |  | $ | 11,939 |  | $ | 80,305 |  | $ | 102,261 |  | $ | 11,907 |  | $ | 3,317 |  | $ | 70,341 |  | $ | 280,070
Special mention |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
Substandard |  |  | 137 |  |  | 728 |  |  | 44 |  |  | — |  |  | — |  |  | 3,680 |  |  | 4,589
Doubtful |  |  | — |  |  | — |  |  | 79 |  |  | — |  |  | — |  |  | — |  |  | 79
Loss |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
|  | $ | 12,076 |  | $ | 81,033 |  | $ | 102,384 |  | $ | 11,907 |  | $ | 3,317 |  | $ | 74,021 |  | $ | 284,738
Nonaccrual |  |  | 137 |  |  | 728 |  |  | 123 |  |  | — |  |  | — |  |  | 3,139 |  |  | 4,127
Troubled debt restructures |  |  | 41 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 41
Number of TDRs accounts |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1
Non-performing TDRs |  |  | 41 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 41
Number of non-performing TDR accounts |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1
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
Schedule of current, past due, and nonaccrual loans by categories of loans |
|  |  |  |  |  |  |  | 90 Days or |  |  |  |  |  |
|  |  |  |  | 30-89 Days |  | More and |  |  |  |  |  |
December 31, 2019 |  | Current |  | Past Due |  | Still Accruing |  | Nonaccrual |  | Total
(dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  | $ | 11,865 |  | $ | 74 |  | $ | — |  | $ | 137 |  | $ | 12,076
Residential Real Estate |  |  | 80,192 |  |  | 92 |  |  | 21 |  |  | 728 |  |  | 81,033
Indirect |  |  | 101,605 |  |  | 656 |  |  | — |  |  | 123 |  |  | 102,384
Commercial |  |  | 11,907 |  |  | — |  |  | — |  |  | — |  |  | 11,907
Construction |  |  | 3,317 |  |  | — |  |  | — |  |  | — |  |  | 3,317
Commercial Real Estate |  |  | 70,882 |  |  | — |  |  | — |  |  | 3,139 |  |  | 74,021
|  | $ | 279,768 |  | $ | 822 |  | $ | 21 |  | $ | 4,127 |  | $ | 284,738
|  |  |  |  |  |  |  | 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 |  |  | 80,923 |  |  | 732 |  |  | 26 |  |  | 956 |  |  | 82,637
Indirect |  |  | 115,890 |  |  | 692 |  |  | — |  |  | 116 |  |  | 116,698
Commercial |  |  | 14,171 |  |  | 86 |  |  | — |  |  | 27 |  |  | 14,284
Construction |  |  | 2,317 |  |  | — |  |  | — |  |  | — |  |  | 2,317
Commercial Real Estate |  |  | 69,451 |  |  | — |  |  | — |  |  | 662 |  |  | 70,113
|  | $ | 295,421 |  | $ | 1,726 |  | $ | 26 |  | $ | 1,947 |  | $ | 299,120
Schedule of impaired financing receivables |
|  |  |  | Unpaid |  | Interest |  |  |  |  | Average
December 31, 2019 |  | Recorded |  | Principal |  | Income |  | Specific |  | Recorded
(dollars in thousands) |  | Investment |  | Balance |  | Recognized |  | Reserve |  | Investment
Impaired loans with specific reserves: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  | $ | 26 |  | $ | 41 |  | $ | 2 |  | $ | 15 |  | $ | 50
Residential Real Estate |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
Indirect |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
Commercial |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
Construction |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
Commercial Real Estate |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
Total impaired loans with specific reserves |  | $ | 26 |  | $ | 41 |  | $ | 2 |  | $ | 15 |  | $ | 50
Impaired loans with no specific reserve: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  | $ | 96 |  | $ | 96 |  | $ | 8 |  |  | n/a |  | $ | 122
Residential Real Estate |  |  | 728 |  |  | 1,497 |  |  | 14 |  |  | n/a |  |  | 1,928
Indirect |  |  | 123 |  |  | 123 |  |  | 6 |  |  | n/a |  |  | —
Commercial |  |  | — |  |  | — |  |  | — |  |  | n/a |  |  | —
Construction |  |  | — |  |  | — |  |  | — |  |  | n/a |  |  | —
Commercial Real Estate |  |  | 3,680 |  |  | 3,680 |  |  | 81 |  |  | n/a |  |  | 3,845
Total impaired loans with no specific reserve |  | $ | 4,627 |  | $ | 5,396 |  | $ | 109 |  |  | — |  | $ | 5,895
|  |  |  |  | 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 |  |  | 12 |  |  | 204 |  |  | 211
Construction |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
Commercial Real Estate |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
Total impaired loans with specific reserves |  | $ | 89 |  | $ | 293 |  | $ | 15 |  | $ | 226 |  | $ | 347
Impaired loans with no specific reserve: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  | $ | 96 |  | $ | 96 |  | $ | 2 |  |  | n/a |  | $ | 50
Residential Real Estate |  |  | 956 |  |  | 1,725 |  |  | 4 |  |  | n/a |  |  | 1,981
Indirect |  |  | 116 |  |  | 116 |  |  | — |  |  | 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 |  | $ | 3,204 |  | $ | 45 |  |  | — |  | $ | 3,179

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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/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919230-210447 Reference 2: 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=118936363&loc=SL6953659-111524 + Details
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- Definition 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. + References No definition available. + Details
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