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Credit Quality (Tables)
 6 Months Ended
Jun. 30, 2015
Credit Quality [Abstract]  
Allowance for Credit Losses on Financing Receivables [Table Text Block]
The tables below present allowance for loan losses by loan portfolio and allocated to loans individually and collectively evaluated for impairment. Commercial real estate includes real estate construction and land development loans (in thousands).
 
 
 
Three months ended June 30, 2015
 
 
 
Consumer
 
 
 
 
 
Residential Real
 
 
 
 
 
 
 
and
 
Commercial and
 
Commercial
 
Estate and
 
 
 
 
 
 
 
Credit Card
 
Industrial
 
Real Estate
 
Home Equity
 
Unallocated
 
Total
 
Beginning balance
 
$
183
 
$
1,037
 
$
2,317
 
$
268
 
$
284
 
$
4,089
 
Charge-offs
 
 
(17)
 
 
(1)
 
 
(16)
 
 
(44)
 
 
—
 
 
(78)
 
Recoveries
 
 
31
 
 
52
 
 
12
 
 
58
 
 
—
 
 
153
 
Provision
 
 
(25)
 
 
(53)
 
 
(118)
 
 
33
 
 
163
 
 
—
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ending balance
 
$
172
 
$
1,035
 
$
2,195
 
$
315
 
$
447
 
$
4,164
 
 
 
 
Six months ended June 30, 2015
 
 
 
Consumer
 
 
 
 
 
Residential Real
 
 
 
 
 
 
 
and
 
Commercial and
 
Commercial
 
Estate and
 
 
 
 
 
 
 
Credit Card
 
Industrial
 
Real Estate
 
Home Equity
 
Unallocated
 
Total
 
Beginning balance
 
$
190
 
$
1,132
 
$
2,376
 
$
268
 
$
270
 
$
4,236
 
Charge-offs
 
 
(59)
 
 
(311)
 
 
(64)
 
 
(73)
 
 
—
 
 
(507)
 
Recoveries
 
 
59
 
 
140
 
 
19
 
 
67
 
 
—
 
 
285
 
Provision
 
 
(18)
 
 
74
 
 
(136)
 
 
53
 
 
177
 
 
150
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ending balance
 
$
172
 
$
1,035
 
$
2,195
 
$
315
 
$
447
 
$
4,164
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Allowance allocated to:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Individually evaluated for impairment
 
$
—
 
$
139
 
$
850
 
$
—
 
$
—
 
$
989
 
Collectively evaluated for impairment
 
 
172
 
 
896
 
 
1,345
 
 
315
 
 
447
 
 
3,175
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ending balance
 
$
172
 
$
1,035
 
$
2,195
 
$
315
 
$
447
 
$
4,164
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Individually evaluated for impairment
 
$
485
 
$
2,162
 
$
8,425
 
$
766
 
$
—
 
$
11,838
 
Collectively evaluated for impairment
 
 
38,918
 
 
100,592
 
 
97,190
 
 
133,324
 
 
—
 
 
370,024
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ending balance
 
$
39,403
 
$
102,754
 
$
105,615
 
$
134,090
 
$
—
 
$
381,862
 
 
 
 
Three months ended June 30, 2014
 
 
 
Consumer
 
 
 
 
 
Residential Real
 
 
 
 
 
 
 
and
 
Commercial and
 
Commercial
 
Estate and
 
 
 
 
 
 
 
Credit Card
 
Industrial
 
Real Estate
 
Home Equity
 
Unallocated
 
Total
 
Beginning balance
 
$
246
 
$
2,073
 
$
2,675
 
$
178
 
$
173
 
$
5,345
 
Charge-offs
 
 
(22)
 
 
—
 
 
(709)
 
 
(115)
 
 
—
 
 
(846)
 
Recoveries
 
 
28
 
 
5
 
 
30
 
 
6
 
 
—
 
 
69
 
Provision
 
 
(91)
 
 
(660)
 
 
515
 
 
151
 
 
85
 
 
—
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ending balance
 
$
161
 
$
1,418
 
$
2,511
 
$
220
 
$
258
 
$
4,568
 
 
 
 
Six months ended June 30, 2014
 
 
 
Consumer
and
Credit Card
 
Commercial and
Industrial
 
Commercial
Real Estate
 
Residential Real
Estate and
Home Equity
 
Unallocated
 
Total
 
Beginning balance
 
$
301
 
$
3,231
 
$
2,973
 
$
219
 
$
—
 
$
6,724
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Charge-offs
 
 
(68)
 
 
(1,193)
 
 
(868)
 
 
(129)
 
 
—
 
 
(2,258)
 
Recoveries
 
 
59
 
 
10
 
 
114
 
 
16
 
 
—
 
 
199
 
Provision
 
 
(131)
 
 
(630)
 
 
389
 
 
114
 
 
258
 
 
—
 
Transferred to loans held for sale
 
 
—
 
 
—
 
 
(97)
 
 
—
 
 
—
 
 
(97)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ending balance
 
$
161
 
$
1,418
 
$
2,511
 
$
220
 
$
258
 
$
4,568
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Allowance allocated to:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Individually evaluated for impairment
 
$
—
 
$
473
 
$
1,328
 
$
—
 
$
—
 
$
1,801
 
Collectively evaluated for impairment
 
 
161
 
 
945
 
 
1,183
 
 
220
 
 
258
 
 
2,767
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ending balance
 
$
161
 
$
1,418
 
$
2,511
 
$
220
 
$
258
 
$
4,568
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Individually evaluated for impairment
 
$
—
 
$
2,878
 
$
12,247
 
$
—
 
$
—
 
$
15,125
 
Collectively evaluated for impairment
 
 
34,102
 
 
102,081
 
 
90,811
 
 
114,038
 
 
—
 
 
341,032
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ending balance
 
$
34,102
 
$
104,959
 
$
103,058
 
$
114,038
 
$
—
 
$
356,157
 
Recorded investment, unpaid balance and related allowance [Table Text Block]
The following presents by class, information related to the Company’s impaired loans as of June 30, 2015, December 31, 2014, and June 30, 2014 (in thousands).
 
 
 
At June 30, 2015
 
Period ended June 30, 2015
 
 
 
Recorded
Investment
 
Unpaid
Principal
Balance
 
Related
Allowance
 
Three
months
Average
Recorded
Investment
 
Three
months
Interest
Income
Recognized
 
Six
months
Average
Recorded
Investment
 
Six months
Interest
Income
Recognized
 
With No Related Allowance Recorded
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consumer and credit card
 
$
485
 
$
485
 
$
-
 
$
488
 
$
7
 
$
468
 
$
14
 
Commercial and industrial
 
 
933
 
 
933
 
 
-
 
 
1,138
 
 
8
 
 
1,202
 
 
18
 
Commercial real estate
 
 
630
 
 
630
 
 
-
 
 
225
 
 
10
 
 
477
 
 
16
 
Residential real estate and home equity
 
 
766
 
 
766
 
 
-
 
 
627
 
 
2
 
 
444
 
 
8
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
With Allowance Recorded
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial and industrial
 
$
1,229
 
$
1,307
 
$
139
 
$
1,095
 
$
17
 
$
956
 
$
33
 
Commercial real estate
 
 
7,795
 
 
7,795
 
 
850
 
 
8,123
 
 
133
 
 
8,236
 
 
265
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consumer and credit card
 
$
485
 
$
485
 
$
-
 
$
488
 
$
7
 
$
468
 
$
14
 
Commercial and industrial
 
 
2,162
 
 
2,240
 
 
139
 
 
2,233
 
 
25
 
 
2,158
 
 
51
 
Commercial real estate
 
 
8,425
 
 
8,425
 
 
850
 
 
8,348
 
 
143
 
 
8,713
 
 
281
 
Residential real estate and home equity
 
 
766
 
 
766
 
 
-
 
 
627
 
 
2
 
 
444
 
 
8
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
11,838
 
$
11,916
 
$
989
 
$
11,696
 
$
177
 
$
11,783
 
$
354
 
 
 
 
At December 31, 2014
 
Period ended June 30, 2014
 
 
 
Recorded
Investment
 
Unpaid
Principal
Balance
 
Related
Allowance
 
Three
months
Average
Recorded
Investment
 
Three
months
Interest
Income
Recognized
 
Six
months
Average
Recorded
Investment
 
Six months
Interest
Income
Recognized
 
With No Related Allowance Recorded
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consumer and credit card
 
$
455
 
$
455
 
$
-
 
$
219
 
$
7
 
$
110
 
$
7
 
Commercial and industrial
 
 
1,288
 
 
1,288
 
 
-
 
 
2,131
 
 
16
 
 
1,783
 
 
35
 
Commercial real estate
 
 
1,088
 
 
1,088
 
 
-
 
 
8,931
 
 
117
 
 
9,373
 
 
266
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
With Allowance Recorded
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consumer and credit card
 
$
-
 
$
-
 
$
-
 
$
-
 
$
-
 
$
-
 
$
-
 
Commercial and industrial
 
 
740
 
 
817
 
 
256
 
 
1,137
 
 
9
 
 
2,636
 
 
21
 
Commercial real estate
 
 
8,602
 
 
8,602
 
 
1,042
 
 
4,517
 
 
33
 
 
5,006
 
 
106
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consumer and credit card
 
$
455
 
$
455
 
$
-
 
$
219
 
$
7
 
$
110
 
$
7
 
Commercial and industrial
 
 
2,028
 
 
2,105
 
 
256
 
 
3,268
 
 
25
 
 
4,419
 
 
56
 
Commercial real estate
 
 
9,690
 
 
9,690
 
 
1,042
 
 
13,448
 
 
150
 
 
14,379
 
 
372
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
12,173
 
$
12,250
 
$
1,298
 
$
16,935
 
$
182
 
$
18,908
 
$
435
 
Schedule of Financing Receivables, Non Accrual Status [Table Text Block]
Loans on non-accrual status at June 30, 2015 and December 31, 2014 are as follows (in thousands):
 
 
 
June 30,
 
December 31,
 
 
 
2015
 
2014
 
Consumer and credit card
 
$
67
 
$
120
 
Commercial and industrial
 
 
593
 
 
632
 
Commercial real estate
 
 
31
 
 
298
 
Residential real estate and home equity
 
 
766
 
 
334
 
 
 
 
 
 
 
 
 
Total
 
$
1,457
 
$
1,384
 
Financing Receivable Credit Quality Indicators [Table Text Block]
Corporate risk exposure by risk profile was as follows at June 30, 2015 (in thousands):
 
Category
 
Commercial and
Industrial
 
Commercial
Real Estate
 
 
 
 
 
 
 
 
 
Pass-1-4
 
$
98,286
 
$
92,034
 
Vulnerable-5
 
 
995
 
 
4,800
 
Substandard-6
 
 
3,473
 
 
8,781
 
Doubtful-7
 
 
—
 
 
—
 
Loss-8
 
 
—
 
 
—
 
 
 
 
 
 
 
 
 
Total
 
$
102,754
 
$
105,615
 
 
Corporate risk exposure by risk profile was as follows at December 31, 2014 (in thousands):
 
Category
 
Commercial and
Industrial
 
Commercial
Real Estate
 
 
 
 
 
 
 
 
 
Pass-1-4
 
$
100,961
 
$
96,217
 
Vulnerable-5
 
 
823
 
 
6,146
 
Substandard-6
 
 
4,438
 
 
9,488
 
Doubtful—7
 
 
—
 
 
—
 
Loss-8
 
 
—
 
 
—
 
 
 
 
 
 
 
 
 
Total
 
$
106,222
 
$
111,851
 
Consumer Risk [Table Text Block]
Consumer risk based on payment activity at June 30, 2015 is as follows (in thousands).
 
Payment Category
 
Consumer and
Credit Card
 
Residential Real
Estate and
Home Equity
 
Performing
 
$
39,336
 
$
133,324
 
Non-performing
 
 
67
 
 
766
 
 
 
 
 
 
 
 
 
Total
 
$
39,403
 
$
134,090
 
 
Consumer risk based on payment activity at December 31, 2014 is as follows (in thousands).
 
Payment Category
 
Consumer and
Credit Card
 
Residential Real
Estate and Home
Equity
 
Performing
 
$
37,387
 
$
128,836
 
Non-Performing
 
 
120
 
 
814
 
Total
 
$
37,507
 
$
129,650
 
Past Due Financing Receivables [Table Text Block]
The following table presents past due loans aged as of June 30, 2015 (in thousands).
 
Category
 
30-59 Days
Past Due
 
60-89
Days
Past Due
 
90 Days or
more Past
Due
 
Total
Past Due
 
Current
 
Total Loans
 
Recorded
Investment >
90 days and
Accruing
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consumer and credit card
 
$
60
 
$
22
 
$
67
 
$
149
 
$
39,254
 
$
39,403
 
$
—
 
Commercial and industrial
 
 
135
 
 
—
 
 
—
 
 
135
 
 
102,619
 
 
102,754
 
 
—
 
Commercial real estate
 
 
202
 
 
—
 
 
475
 
 
677
 
 
104,938
 
 
105,615
 
 
475
 
Residential real estate and home equity
 
 
63
 
 
—
 
 
477
 
 
540
 
 
133,549
 
 
134,090
 
 
—
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
460
 
$
22
 
$
1,019
 
$
1,501
 
$
380,360
 
$
381,862
 
$
475
 
 
The following table presents past due loans aged as of December 31, 2014 (in thousands).
 
Category
 
30-59 Days
Past Due
 
60-89 Days
Past Due
 
Greater
than 90
Days Past
Due
 
Total
Past Due
 
Current
 
Total Loans
 
Recorded
Investment >
90 days and
Accruing
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consumer and credit card
 
$
66
 
$
7
 
$
120
 
$
193
 
$
37,314
 
$
37,507
 
$
—
 
Commercial and industrial
 
 
68
 
 
—
 
 
—
 
 
68
 
 
106,154
 
 
106,222
 
 
—
 
Commercial real estate
 
 
49
 
 
—
 
 
306
 
 
355
 
 
111,496
 
 
111,851
 
 
—
 
Residential real estate and home equity
 
 
220
 
 
30
 
 
642
 
 
892
 
 
128,758
 
 
129,650
 
 
480
 
Total
 
$
403
 
$
37
 
$
1,068
 
$
1,508
 
$
383,722
 
$
385,230
 
$
480
 
Schedule of Debtor Troubled Debt Restructuring, Current Period [Table Text Block]
Information regarding Troubled Debt Restructuring (“TDR”) loans for the three month period ended June 30, 2015 and 2014 is as follows (dollars in thousands):
 
 
 
For the three months ended June 30,
 
 
 
2015
 
2014
 
 
 
Number of
Contracts
 
Recorded Investment
(as of period end)
 
Number of
Contracts
 
Recorded Investment
(as of period end)
 
Consumer and credit card
 
6
 
$
93
 
—
 
$
—
 
Commercial and industrial
 
—
 
 
—
 
—
 
 
—
 
Commercial real estate
 
—
 
 
—
 
—
 
 
—
 
Residential real estate and home equity
 
—
 
 
—
 
—
 
 
—
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
6
 
$
93
 
—
 
$
—
 
 
 
 
For the six months ended June 30,
 
 
 
2015
 
2014
 
 
 
Number of
Contracts
 
Recorded Investment
(as of period end)
 
Number of
Contracts
 
Recorded Investment
(as of period end)
 
Consumer and credit card
 
6
 
$
93
 
—
 
$
—
 
Commercial and industrial
 
—
 
 
—
 
1
 
 
198
 
Commercial real estate
 
—
 
 
—
 
—
 
 
—
 
Residential real estate and home equity
 
—
 
 
—
 
—
 
 
—
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
6
 
$
93
 
1
 
$
198
 
 
The following presents by class loans modified in a TDR that subsequently defaulted within twelve months of the modification (i.e. 60 days or more past due) during the three and six month periods ended June 30, 2015 and 2014 (dollars in thousands).
 
 
 
For the three months ended June 30,
 
 
 
2015
 
2014
 
 
 
Number of
Contracts
 
Recorded Investment
as of period end (1)
 
Number of
Contracts
 
Recorded Investment
as of period end (1)
 
Consumer and credit card
 
—
 
$
—
 
—
 
$
—
 
Commercial and industrial
 
—
 
 
—
 
2
 
 
201
 
Commercial real estate
 
—
 
 
—
 
1
 
 
479
 
Residential real estate and home equity
 
—
 
 
—
 
—
 
 
—
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
—
 
$
—
 
3
 
$
680
 
 
(1)
Period end balances are inclusive of all partial pay downs and charge-offs since the modification date. Loans modified in a TDR that were fully paid down, charged off, or foreclosed upon by period end are not reported.
 
 
 
For the six months ended June 30,
 
 
 
2015
 
2014
 
 
 
Number of
Contracts
 
Recorded Investment
as of period end (1)
 
Number of
Contracts
 
Recorded Investment
as of period end (1)
 
Consumer and credit card
 
—
 
$
—
 
—
 
$
—
 
Commercial and industrial
 
—
 
 
—
 
2
 
 
201
 
Commercial real estate
 
—
 
 
—
 
1
 
 
479
 
Residential real estate and home equity
 
—
 
 
—
 
—
 
 
—
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
—
 
$
—
 
3
 
$
680
 
 
(1)
Period end balances are inclusive of all partial pay downs and charge-offs since the modification date. Loans modified in a TDR that were fully paid down, charged off, or foreclosed upon by period end are not reported.