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Loans and Allowance for Loan Losses (Tables)
 12 Months Ended
Dec. 31, 2015
Loans and Allowance for Loan Losses [Abstract]  
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
Loans consisted of the following segments as of December 31, 2015 and 2014.
 
2015
 
2014
Commercial
$
349,051

 
$
316,908

Real estate:
 
 
 

Construction, land and land development
174,602

 
154,490

1-4 family residential first mortgages
51,370

 
53,497

Home equity
21,749

 
24,500

Commercial
644,176

 
625,938

Consumer and other loans
6,801

 
9,318

 
1,247,749

 
1,184,651

Net unamortized fees and costs
(1,061
)
 
(606
)
 
$
1,246,688

 
$
1,184,045
Schedule of Loan Transactions with Related Parties [Table Text Block]
Loan transactions with related parties were as follows for the years ended December 31, 2015 and 2014.
 
2015
 
2014
Balance, beginning of year
$
129,780

 
$
93,612

New loans
37,049

 
40,331

Repayments
(28,123
)
 
(4,163
)
Balance, end of year
$
138,706

 
$
129,780
Troubled Debt Restructured Loans [Table Text Block]
The following table presents the TDR loans by segment as of December 31, 2015 and 2014.
 
2015
 
2014
Troubled debt restructured loans (1):
 
 
 
Commercial
$
102

 
$
—

Real estate:
 
 
 
Construction, land and land development
60

 
376

1-4 family residential first mortgages
86

 
86

Home equity
—

 
—

Commercial
445

 
557

Consumer and other loans
—

 
—

Total troubled debt restructured loans
$
693

 
$
1,019

(1)
There were three TDR loans as of December 31, 2015 and two TDR loans as of December 31, 2014, with balances of $613 and $643, respectively, included in the nonaccrual category.

There were three loan modifications considered to be TDR that occurred during the year ended December 31, 2015, no loan modifications considered to be TDR that occurred during the year ended December 31, 2014, and one loan modification considered to be TDR that occurred during the year ended December 31, 2013. The pre- and post-modification recorded investment in TDR loans that have occurred during the years ended December 31, 2015, 2014 and 2013, totaled $149, $0 and $31, respectively. The financial impact of charge-offs or specific reserves for these modified loans was immaterial.

The recorded investment in TDR loans that have been modified within the twelve months ended December 31, 2015, 2014 and 2013, which have subsequently had a payment default, totaled $110, $0 and $31, respectively. A TDR loan is considered to have a payment default when it is past due 30 days or more.
Schedule of Impaired Loans With and Without an Allowance [Table Text Block]
The following table summarizes the recorded investment in impaired loans by segment, broken down by loans with no related allowance and loans with a related allowance and the amount of that allowance as of December 31, 2015 and 2014.
 
 
December 31, 2015
 
December 31, 2014
 
 
Recorded
Investment
 
Unpaid
Principal
Balance
 
Related
Allowance
 
Recorded
Investment
 
Unpaid
Principal
Balance
 
Related
Allowance
With no related allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
Commercial
 
$
—

 
$
—

 
$
—

 
$
164

 
$
310

 
$
—

Real estate:
 
 
 
 
 
 
 
 
 
 
 
 
Construction, land and land development
 
60

 
663

 
—

 
376

 
978

 
—

1-4 family residential first mortgages
 
352

 
360

 
—

 
257

 
257

 
—

Home equity
 
—

 
—

 
—

 
—

 
—

 
—

Commercial
 
482

 
482

 
—

 
557

 
557

 
—

Consumer and other
 
—

 
—

 
—

 
—

 
—

 
—

 
 
894

 
1,505

 
—

 
1,354

 
2,102

 
—

With an allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
Commercial
 
142

 
142

 
142

 
292

 
292

 
150

Real estate:
 
 
 
 
 
 
 
 
 
 
 
 
Construction, land and land development
 
—

 
—

 
—

 
825

 
825

 
200

1-4 family residential first mortgages
 
—

 
—

 
—

 
—

 
—

 
—

Home equity
 
270

 
270

 
270

 
229

 
229

 
229

Commercial
 
155

 
155

 
155

 
172

 
172

 
172

Consumer and other
 
—

 
—

 
—

 
—

 
—

 
—

 
 
567

 
567

 
567

 
1,518

 
1,518

 
751

Total:
 
 
 
 
 
 
 
 
 
 
 
 
Commercial
 
142

 
142

 
142

 
456

 
602

 
150

Real estate:
 
 
 
 
 
 
 
 
 
 
 
 
Construction, land and land development
 
60

 
663

 
—

 
1,201

 
1,803

 
200

1-4 family residential first mortgages
 
352

 
360

 
—

 
257

 
257

 
—

Home equity
 
270

 
270

 
270

 
229

 
229

 
229

Commercial
 
637

 
637

 
155

 
729

 
729

 
172

Consumer and other
 
—

 
—

 
—

 
—

 
—

 
—

Total impaired loans
 
$
1,461

 
$
2,072

 
$
567

 
$
2,872

 
$
3,620

 
$
751


The balance of impaired loans at December 31, 2015 was composed of loans to 13 different borrowers, and the balance of impaired loans at December 31, 2014 was composed of loans to 11 different borrowers.  As of December 31, 2015, 9 of the borrowers, comprising $1,274 of total impaired loans, were also considered impaired as of December 31, 2014. The Company has no commitments to advance additional funds on any of the impaired loans.


The following table summarizes the average recorded investment and interest income recognized on impaired loans by segment for the years ended December 31, 2015, 2014 and 2013.

 
 
December 31, 2015
 
December 31, 2014
 
December 31, 2013
 
 
Average Recorded Investment
 
Interest Income Recognized
 
Average Recorded Investment
 
Interest Income Recognized
 
Average Recorded Investment
 
Interest Income Recognized
With no related allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
Commercial
 
$
116

 
$
—

 
$
271

 
$
—

 
$
206

 
$
9

Real estate:
 
 
 
 
 
 
 
 
 
 
 
 
Construction, land and
 
 
 
 
 
 
 
 
 
 
 
 
land development
 
259

 
10

 
397

 
15

 
1,475

 
17

1-4 family residential first mortgages
 
311

 
1

 
355

 
7

 
574

 
1

Home equity
 
—

 
—

 
7

 
—

 
2

 
—

Commercial
 
952

 
—

 
674

 
6

 
1,759

 
7

Consumer and other
 
2

 
—

 
—

 
—

 
5

 
—

 
 
1,640

 
11

 
1,704

 
28

 
4,021

 
34

With an allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
Commercial
 
204

 
2

 
544

 
11

 
3,468

 
85

Real estate:
 
 
 
 
 
 
 
 
 
 
 
 
Construction, land and
 
 
 
 
 
 
 
 
 
 
 
 
land development
 
190

 
6

 
1,423

 
66

 
3,299

 
165

1-4 family residential first mortgages
 
—

 
—

 
144

 
—

 
183

 
8

Home equity
 
237

 
—

 
125

 
—

 
239

 
11

Commercial
 
164

 
—

 
54

 
—

 
798

 
44

Consumer and other
 
—

 
—

 
—

 
—

 
—

 
—

 
 
795

 
8

 
2,290

 
77

 
7,987

 
313

Total:
 
 
 
 
 
 
 
 
 
 
 
 
Commercial
 
320

 
2

 
815

 
11

 
3,674

 
94

Real estate:
 
 
 
 
 
 
 
 
 
 
 
 
Construction, land and
 
 
 
 
 
 
 
 
 
 
 
 
land development
 
449

 
16

 
1,820

 
81

 
4,774

 
182

1-4 family residential first mortgages
 
311

 
1

 
499

 
7

 
757

 
9

Home equity
 
237

 
—

 
132

 
—

 
241

 
11

Commercial
 
1,116

 
—

 
728

 
6

 
2,557

 
51

Consumer and other
 
2

 
—

 
—

 
—

 
5

 
—

Total impaired loans
 
$
2,435

 
$
19

 
$
3,994

 
$
105

 
$
12,008

 
$
347
Past Due Loans [Table Text Block]
The following tables provide an analysis of the payment status of the recorded investment in loans as of December 31, 2015 and 2014.
 
 
December 31, 2015
 
 
30-59
Days Past
Due
 
60-89 Days Past Due
 
90 Days or More Past Due
 
Total
Past Due
 
Current
 
Nonaccrual Loans
 
Total Loans
Commercial
 
$
1

 
$
38

 
$
—

 
$
39

 
$
348,870

 
$
142

 
$
349,051

Real estate:
 
 
 
 
 
 
 
 
 
 
 
 
 

Construction, land and
 
 
 
 
 
 
 
 
 
 
 
 
 

land development
 
—

 
—

 
—

 
—

 
174,602

 
—

 
174,602

1-4 family residential
 
 
 
 
 
 
 
 
 
 
 
 
 

first mortgages
 
317

 
—

 
—

 
317

 
50,721

 
332

 
51,370

Home equity
 
—

 
—

 
—

 
—

 
21,479

 
270

 
21,749

Commercial
 
—

 
—

 
—

 
—

 
643,539

 
637

 
644,176

Consumer and other
 
—

 
—

 
—

 
—

 
6,801

 
—

 
6,801

Total
 
$
318

 
$
38

 
$
—

 
$
356

 
$
1,246,012

 
$
1,381

 
$
1,247,749

 
 
December 31, 2014
 
 
30-59
Days Past
Due
 
60-89 Days Past Due
 
90 Days or More Past Due
 
Total
Past Due
 
Current
 
Nonaccrual Loans
 
Total Loans
Commercial
 
$
34

 
$
—

 
$
—

 
$
34

 
$
316,528

 
$
346

 
$
316,908

Real estate:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Construction, land and
 
 
 
 
 
 
 
 
 
 
 
 
 
 
land development
 
—

 
—

 
—

 
—

 
154,490

 
—

 
154,490

1-4 family residential
 
 
 
 
 
 
 
 
 
 
 
 
 

first mortgages
 
—

 
—

 
—

 
—

 
53,240

 
257

 
53,497

Home equity
 
14

 
—

 
—

 
14

 
24,257

 
229

 
24,500

Commercial
 
1,500

 
—

 
—

 
1,500

 
623,709

 
729

 
625,938

Consumer and other
 
—

 
—

 
—

 
—

 
9,318

 
—

 
9,318

Total
 
$
1,548

 
$
—

 
$
—

 
$
1,548

 
$
1,181,542

 
$
1,561

 
$
1,184,651
Financing Receivable Credit Quality Indicators [Table Text Block]
The following tables show the recorded investment in loans by credit quality indicator and loan segment as of December 31, 2015 and 2014.
 
 
December 31, 2015
 
 
Pass
 
Watch
 
Substandard
 
Doubtful
 
Total
Commercial
 
$
344,650

 
$
2,936

 
$
1,465

 
$
—

 
$
349,051

Real estate:
 
 
 
 
 
 
 
 
 
 
Construction, land and land development
 
173,373

 
—

 
1,229

 
—

 
174,602

1-4 family residential first mortgages
 
50,375

 
517

 
478

 
—

 
51,370

Home equity
 
21,401

 
68

 
280

 
—

 
21,749

Commercial
 
619,608

 
22,977

 
1,591

 
—

 
644,176

Consumer and other
 
6,786

 
—

 
15

 
—

 
6,801

Total
 
$
1,216,193

 
$
26,498

 
$
5,058

 
$
—

 
$
1,247,749

 
 
December 31, 2014
 
 
Pass
 
Watch
 
Substandard
 
Doubtful
 
Total
Commercial
 
$
309,704

 
$
6,268

 
$
936

 
$
—

 
$
316,908

Real estate:
 
 
 
 
 
 
 
 
 
 
Construction, land and land development
 
151,258

 
993

 
2,239

 
—

 
154,490

1-4 family residential first mortgages
 
52,574

 
536

 
387

 
—

 
53,497

Home equity
 
23,958

 
218

 
324

 
—

 
24,500

Commercial
 
614,974

 
7,467

 
3,497

 
—

 
625,938

Consumer and other
 
9,318

 
—

 
—

 
—

 
9,318

Total
 
$
1,161,786

 
$
15,482

 
$
7,383

 
$
—

 
$
1,184,651
Allowance for Credit Losses on Financing Receivables [Table Text Block]
The following tables detail changes in the allowance for loan losses by segment for the years ended December 31, 2015, 2014 and 2013.
 
2015
 
 
 
Real Estate
 
 
 
 
 
Commercial
 
Construction and Land
 
1-4 Family Residential
 
Home Equity
 
Commercial
 
Consumer and Other
 
Total
Beginning balance
$
4,415

 
$
2,151

 
$
466

 
$
534

 
$
6,013

 
$
28

 
$
13,607

Charge-offs
(408
)
 
—

 
(23
)
 
(2
)
 
—

 
(6
)
 
(439
)
Recoveries
579

 
250

 
7

 
87

 
12

 
14

 
949

Provision (1)
(217
)
 
(63
)
 
58

 
(138
)
 
1,229

 
(19
)
 
850

Ending balance
$
4,369

 
$
2,338

 
$
508

 
$
481

 
$
7,254

 
$
17

 
$
14,967

 
2014
 
 
 
Real Estate
 
 
 
 
 
Commercial
 
Construction and Land
 
1-4 Family Residential
 
Home Equity
 
Commercial
 
Consumer and Other
 
Total
Beginning balance
$
4,199

 
$
3,032

 
$
613

 
$
403

 
$
5,485

 
$
59

 
$
13,791

Charge-offs
(836
)
 
—

 
(131
)
 
(138
)
 
(112
)
 
—

 
(1,217
)
Recoveries
116

 
8

 
45

 
99

 
11

 
4

 
283

Provision (1)
936

 
(889
)
 
(61
)
 
170

 
629

 
(35
)
 
750

Ending balance
$
4,415

 
$
2,151

 
$
466

 
$
534

 
$
6,013

 
$
28

 
$
13,607

 
2013
 
 
 
Real Estate
 
 
 
 
 
Commercial
 
Construction and Land
 
1-4 Family Residential
 
Home Equity
 
Commercial
 
Consumer and Other
 
Total
Beginning balance
$
4,116

 
$
4,616

 
$
637

 
$
568

 
$
5,564

 
$
28

 
$
15,529

Charge-offs
(742
)
 
—

 
(116
)
 
(119
)
 
(624
)
 
(33
)
 
(1,634
)
Recoveries
292

 
42

 
150

 
236

 
2

 
24

 
746

Provision (1)
533

 
(1,626
)
 
(58
)
 
(282
)
 
543

 
40

 
(850
)
Ending balance
$
4,199

 
$
3,032

 
$
613

 
$
403

 
$
5,485

 
$
59

 
$
13,791

(1)
The negative provisions for the various segments are either related to the decline in outstanding balances in each of those portfolio segments during the time periods disclosed and/or improvement in the credit quality factors related to those portfolio segments.
Allowance for Loan Loss by Impairment Method [Table Text Block]
The following tables show a breakdown of the allowance for loan losses disaggregated on the basis of impairment analysis method by segment as of December 31, 2015 and 2014.
 
December 31, 2015
 
 
 
Real Estate
 
 
 
 
 
Commercial
 
Construction and Land
 
1-4 Family Residential
 
Home Equity
 
Commercial
 
Consumer and Other
 
Total
Ending balance:
 
 
 
 
 
 
 
 
 
 
 
 
 
Individually evaluated for impairment
$
142

 
$
—

 
$
—

 
$
270

 
$
155

 
$
—

 
$
567

Collectively evaluated for impairment
4,227

 
2,338

 
508

 
211

 
7,099

 
17

 
14,400

Total
$
4,369

 
$
2,338

 
$
508

 
$
481

 
$
7,254

 
$
17

 
$
14,967

 
December 31, 2014
 
 
 
Real Estate
 
 
 
 
 
Commercial
 
Construction and Land
 
1-4 Family Residential
 
Home Equity
 
Commercial
 
Consumer and Other
 
Total
Ending balance:
 
 
 
 
 
 
 
 
 
 
 
 
 
Individually evaluated for impairment
$
150

 
$
200

 
$
—

 
$
229

 
$
172

 
$
—

 
$
751

Collectively evaluated for impairment
4,265

 
1,951

 
466

 
305

 
5,841

 
28

 
12,856

Total
$
4,415

 
$
2,151

 
$
466

 
$
534

 
$
6,013

 
$
28

 
$
13,607
Loans by Impairment Method [Table Text Block]
The following tables show the recorded investment in loans, exclusive of unamortized fees and costs, disaggregated on the basis of impairment analysis method by segment as of December 31, 2015 and 2014.
 
December 31, 2015
 
 
 
Real Estate
 
 
 
 
 
Commercial
 
Construction and Land
 
1-4 Family Residential
 
Home Equity
 
Commercial
 
Consumer and Other
 
Total
Ending balance:
 
 
 
 
 
 
 
 
 
 
 
 
 
Individually evaluated for impairment
$
142

 
$
60

 
$
352

 
$
270

 
$
637

 
$
—

 
$
1,461

Collectively evaluated for impairment
348,909

 
174,542

 
51,018

 
21,479

 
643,539

 
6,801

 
1,246,288

Total
$
349,051

 
$
174,602

 
$
51,370

 
$
21,749

 
$
644,176

 
$
6,801

 
$
1,247,749

 
December 31, 2014
 
 
 
Real Estate
 
 
 
 
 
Commercial
 
Construction and Land
 
1-4 Family Residential
 
Home Equity
 
Commercial
 
Consumer and Other
 
Total
Ending balance:
 
 
 
 
 
 
 
 
 
 
 
 
 
Individually evaluated for impairment
$
456

 
$
1,201

 
$
257

 
$
229

 
$
729

 
$
—

 
$
2,872

Collectively evaluated for impairment
316,452

 
153,289

 
53,240

 
24,271

 
625,209

 
9,318

 
1,181,779

Total
$
316,908

 
$
154,490

 
$
53,497

 
$
24,500

 
$
625,938

 
$
9,318

 
$
1,184,651