Loans Receivable and Related Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2015

Loans Notes Trade and Other Receivables Disclosure [Abstract]

Schedule Of Classification Of Loans Receivable [Table Text Block]

The Corporation’s loans receivable as of the respective dates are summarized as follows:

(Dollar amounts in thousands)	March 31,		December 31,
	2015		2014
Mortgage loans on real estate:
Residential first mortgages	$	106,251	$	107,173
Home equity loans and lines of credit		87,761		89,106
Commercial real estate		112,407		110,810
		306,419		307,089
Other loans:
Commercial business		68,072		70,185
Consumer		7,028		7,598
		75,100		77,783
Total loans, gross		381,519		384,872
Less allowance for loan losses		5,340		5,224
Total loans, net	$	376,179	$	379,648

Schedule Of Impaired Loans Receivable, Additional Information [Table Text Block]

The following table presents impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not necessary as of March 31, 2015:

(Dollar amounts in thousands)
	Impaired Loans with Specific Allowance
							For the three months
	As of March 31, 2015						ended March 31, 2015
											Cash Basis
	Unpaid						Average		Interest Income		Interest
	Principal		Recorded		Related		Recorded		Recognized		Recognized
	Balance		Investment		Allowance		Investment		in Period		in Period
Residential first mortgages	$	170	$	170	$	27	$	170	$	2	$	2
Home equity and lines of credit		-		-		-		-		-		-
Commercial real estate		3,550		2,609		252		2,642		-		-
Commercial business		2,559		2,559		506		2,591		-		-
Consumer		-		-		-		-		-		-
Total	$	6,279	$	5,338	$	785	$	5,403	$	2	$	2

	Impaired Loans with No Specific Allowance
					For the three months
	As of March 31, 2015				ended March 31, 2015
									Cash Basis
	Unpaid				Average		Interest Income		Interest
	Principal		Recorded		Recorded		Recognized		Recognized
	Balance		Investment		Investment		in Period		in Period
Residential first mortgages	$	111	$	111	$	112	$	-	$	-
Home equity and lines of credit		-		-		-		-		-
Commercial real estate		1,208		809		832		5		5
Commercial business		51		51		51		2		2
Consumer		-		-		-		-		-
Total	$	1,370	$	971	$	995	$	7	$	7

The following table presents impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not necessary as of December 31, 2014:

(Dollar amounts in thousands)
	Impaired Loans with Specific Allowance
							For the year ended
	As of December 31, 2014						December 31, 2014
											Cash Basis
	Unpaid						Average		Interest Income		Interest
	Principal		Recorded		Related		Recorded		Recognized		Recognized
	Balance		Investment		Allowance		Investment		in Period		in Period
Residential first mortgages	$	171	$	171	$	27	$	136	$	12	$	12
Home equity and lines of credit		-		-		-		-		-		-
Commercial real estate		3,615		2,674		268		2,673		16		-
Commercial business		2,622		2,622		495		1,524		66		-
Consumer		-		-		-		-		-		-
Total	$	6,408	$	5,467	$	790	$	4,333	$	94	$	12

	Impaired Loans with No Specific Allowance
					For the year ended
	As of December 31, 2014				December 31, 2014
									Cash Basis
	Unpaid				Average		Interest Income		Interest
	Principal		Recorded		Recorded		Recognized		Recognized
	Balance		Investment		Investment		in Period		in Period
Residential first mortgages	$	114	$	114	$	74	$	2	$	-
Home equity and lines of credit		-		-		-		-		-
Commercial real estate		1,254		855		839		15		4
Commercial business		51		51		250		1		1
Consumer		-		-		1,078		533		533
Total	$	1,419	$	1,020	$	2,241	$	551	$	538

The following table presents impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not necessary as of March 31, 2014:

(Dollar amounts in thousands)
	Impaired Loans with Specific Allowance
							For the three months
	As of March 31, 2014						ended March 31, 2014
											Cash Basis
	Unpaid						Average		Interest Income		Interest
	Principal		Recorded		Related		Recorded		Recognized		Recognized
	Balance		Investment		Allowance		Investment		in Period		in Period
Residential first mortgages	$	81	$	81	$	21	$	82	$	1	$	1
Home equity and lines of credit		-		-		-		-		-		-
Commercial real estate		3,664		2,723		209		2,621		7		2
Commercial business		417		417		235		209		5		-
Consumer		-		-		-		-		-		-
Total	$	4,162	$	3,221	$	465	$	2,912	$	13	$	3

	Impaired Loans with No Specific Allowance
					For the three months
	As of March 31, 2014				ended March 31, 2014
									Cash Basis
	Unpaid				Average		Interest Income		Interest
	Principal		Recorded		Recorded		Recognized		Recognized
	Balance		Investment		Investment		in Period		in Period
Residential first mortgages	$	-	$	-	$	10	$	-	$	-
Home equity and lines of credit		-		-		-		-		-
Commercial real estate		1,103		704		690		2		2
Commercial business		388		386		361		-		-
Consumer		1,348		1,348		1,348		-		-
Total	$	2,839	$	2,438	$	2,409	$	2	$	2

Financing Receivable Credit Quality Indicators [Table Text Block]

The following table presents the classes of the loan portfolio summarized by the aggregate pass and the criticized categories of special mention, substandard and doubtful within the Corporation’s internal risk rating system as of March 31, 2015 and December 31, 2014:

(Dollar amounts in thousands)
					Special
	Not Rated		Pass		Mention		Substandard		Doubtful		Total
March 31, 2015:
Residential first mortgages	$	105,158	$	-	$	-	$	1,093	$	-	$	106,251
Home equity and lines of credit		87,016		-		-		745		-		87,761
Commercial real estate		-		105,368		496		6,543		-		112,407
Commercial business		-		64,095		102		3,693		182		68,072
Consumer		7,028		-		-		-		-		7,028
Total	$	199,202	$	169,463	$	598	$	12,074	$	182	$	381,519
December 31, 2014:
Residential first mortgages	$	106,448	$	-	$	-	$	725	$	-	$	107,173
Home equity and lines of credit		88,699		-		-		407		-		89,106
Commercial real estate		-		103,908		515		6,387		-		110,810
Commercial business		-		65,627		1,292		3,266		-		70,185
Consumer		7,598		-		-		-		-		7,598
Total	$	202,745	$	169,535	$	1,807	$	10,785	$	-	$	384,872

Past Due Financing Receivables [Table Text Block]

The following table presents the classes of the loan portfolio summarized by the aging categories of performing loans and nonperforming loans as of March 31, 2015 and December 31, 2014:

(Dollar amounts in thousands) 

	Performing						Nonperforming
	Accruing		Accruing		Accruing		Accruing
	Loans Not		30-59 Days		60-89 Days		90 Days +				Total
	Past Due		Past Due		Past Due		Past Due		Nonaccrual		Loans
March 31, 2015:
Residential first mortgages	$	104,215	$	949	$	-	$	-	$	1,087	$	106,251
Home equity and lines of credit		86,753		263		-		231		514		87,761
Commercial real estate		109,003		81		-		-		3,323		112,407
Commercial business		65,730		-		24		-		2,318		68,072
Consumer		7,000		28		-		-		-		7,028
Total loans	$	372,701	$	1,321	$	24	$	231	$	7,242	$	381,519
December 31, 2014:
Residential first mortgages	$	104,523	$	1,523	$	402	$	78	$	647	$	107,173
Home equity and lines of credit		87,982		675		42		-		407		89,106
Commercial real estate		107,292		30		55		16		3,417		110,810
Commercial business		67,808		-		-		-		2,377		70,185
Consumer		7,545		41		12		-		-		7,598
Total loans	$	375,150	$	2,269	$	511	$	94	$	6,848	$	384,872

Schedule of Financing Receivables, Non Accrual Status [Table Text Block]

The following table presents the Corporation’s nonaccrual loans by aging category as of March 31, 2015 and December 31, 2014:

(Dollar amounts in thousands) 

	Not		30-59 Days		60-89 Days		90 Days +		Total
	Past Due		Past Due		Past Due		Past Due		Loans
March 31, 2015:
Residential first mortgages	$	188	$	170	$	-	$	729	$	1,087
Home equity and lines of credit		32		17		-		465		514
Commercial real estate		2,765		-		-		558		3,323
Commercial business		2,136		-		-		182		2,318
Consumer		-		-		-		-		-
Total loans	$	5,121	$	187	$	-	$	1,934	$	7,242
December 31, 2014:
Residential first mortgages	$	283	$	-	$	80	$	284	$	647
Home equity and lines of credit		33		18		-		356		407
Commercial real estate		2,848		-		-		569		3,417
Commercial business		2,151		-		188		38		2,377
Consumer		-		-		-		-		-
Total loans	$	5,315	$	18	$	268	$	1,247	$	6,848

Allowance For Credit Losses On Loans Receivables, Additional Information [Table Text Block]

The following table details activity in the ALL and the recorded investment by portfolio segment based on impairment method:

(Dollar amounts in thousands) 

			Home Equity
	Residential		& Lines		Commercial		Commercial
	Mortgages		of Credit		Real Estate		Business		Consumer		Total
Three months ended March 31, 2015:
Allowance for loan losses:
Beginning Balance	$	955	$	543	$	2,338	$	1,336	$	52	$	5,224
Charge-offs		(4)		(64)		-		-		(22)		(90)
Recoveries		-		4		5		20		8		37
Provision		137		128		(110)		4		10		169
Ending Balance	$	1,088	$	611	$	2,233	$	1,360	$	48	$	5,340
Three months ended March 31, 2014:
Allowance for loan losses:
Beginning Balance	$	923	$	625	$	2,450	$	822	$	49	$	4,869
Charge-offs		(78)		-		(2)		(17)		(35)		(132)
Recoveries		-		-		5		7		9		21
Provision		91		(6)		(232)		282		28		163
Ending Balance	$	936	$	619	$	2,221	$	1,094	$	51	$	4,921
At March 31, 2015:
Ending ALL balance attributable to loans:
Individually evaluated for impairment		27		-		252		506		-		785
Collectively evaluated for impairment		1,061		611		1,981		854		48		4,555
Total loans:
Individually evaluated for impairment		281		-		3,418		2,610		-		6,309
Collectively evaluated for impairment		105,970		87,761		108,989		65,462		7,028		375,210
At December 31, 2014:
Ending ALL balance attributable to loans:
Individually evaluated for impairment		27		-		268		495		-		790
Collectively evaluated for impairment		928		543		2,070		841		52		4,434
Total loans:
Individually evaluated for impairment		285		-		3,529		2,673		-		6,487
Collectively evaluated for impairment		106,888		89,106		107,281		67,512		7,598		378,385