LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables)

9 Months Ended

Sep. 30, 2012

Loans and Allowance for Loan Losses [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

The composition of the loan portfolio, net of deferred fees and costs, by loan classification as of September 30, 2012 and December 31, 2011 was as follows:

	September 30, 2012			December 31, 2011
(Dollars in thousands)
Commercial	$	5,540		$	7,688
Commercial real estate:
Construction	1,726			1,871
Owner occupied	20,051			20,352
Other	26,628			24,831
Faith-based non-profit:
Construction	1,910			2,287
Owner occupied	77,137			78,161
Other	6,861			8,703
Residential real estate:
First mortgage	25,120			27,896
Multifamily	5,904			7,207
Home equity	3,420			4,457
Construction	381			—
Consumer	1,455			1,667
Other loans	2,808			2,964
Loans, net of deferred fees	178,941			188,084
Allowance for loan losses	(3,498		)	(3,850		)
Loans, net of allowance for losses	$	175,443		$	184,234

Composition of loan portfolio by impairment method [Table Text Block]

The following table presents the ALLL and the reported investment in loans, net of deferred fees and costs, by portfolio segment. The first column shows the ALLL and loans classified as impaired or TDRs, and the second column presents all other loans, not classified as impaired or TDRs as of September 30, 2012:

Allowance for loan losses:	Individually evaluated for impairment		Collectively evaluated for impairment		Outstanding as of September 30, 2012
(Dollars in thousands)
Commercial	$	—	$	25	$	25
Commercial real estate	$	313	$	856	$	1,169
Faith-based non-profit	$	52	$	979	$	1,031
Residential real estate	$	342	$	832	$	1,174
Consumer	$	—	$	52	$	52
Other loans	$	—	$	47	$	47
Total	$	707	$	2,791	$	3,498
Loans:
(Dollars in thousands)
Commercial	$	590	$	4,950	$	5,540
Commercial real estate	9,134		39,271		48,405
Faith-based non-profit	13,557		72,351		85,908
Residential real estate	2,186		32,639		34,825
Consumer	—		1,455		1,455
Other loans	—		2,808		2,808
Total	$	25,467	$	153,474	$	178,941

The following table presents the ALLL and the reported investment in loans, net of deferred fees and costs, by portfolio segment and based on impairment method as of December 31, 2011:

Allowance for loan losses:	Individually evaluated for impairment		Collectively evaluated for impairment		Outstanding as of December 31, 2011
(Dollars in thousands)
Commercial	$	—	$	348	$	348
Commercial real estate	119		852		971
Faith-based non-profit	56		1,072		1,128
Residential real estate	543		756		1,299
Consumer	2		60		62
Other loans	—		42		42
Total	$	720	$	3,130	$	3,850
Loans:
(Dollars in thousands)
Commercial	$	590	$	7,098	$	7,688
Commercial real estate	6,828		40,226		47,054
Faith-based non-profit	13,816		75,335		89,151
Residential real estate	2,180		37,380		39,560
Consumer	2		1,665		1,667
Other loans	—		2,964		2,964
Total	$	23,416	$	164,668	$	188,084

Impaired loans and allocated allowance for loan loss, excluding TDR's [Table Text Block]

(Dollars in thousands)	September 30, 2012		December 31, 2011
Loans with no allocated allowance for loan losses	$	490	$	3,214
Loans with allocated allowance for loan losses	2,809		1,545
Total	$	3,299	$	4,759
Amount of the allowance for loan losses allocated	$	493	$	600

Impaired loans average balance [Table Text Block]

(Dollars in thousands)	For the Nine Months Ended		For the Three Months Ended		For the Nine Months Ended		For the Three Months Ended
Average of impaired loans during the periods ended	September 30, 2012				September 30, 2011
Commercial	$	—	$	—	$	15	$	15
Commercial real estate:
Owner occupied	296		44		1,051		1,042
Other	874		1,653		109		117
Faith-based non-profit:
Owner occupied	2,522		2,522		5,948		6,057
Residential real estate:
First mortgage	1,202		1,222		799		1,071
Multifamily	—		—		547		629
Home equity	274		267		190		278
Consumer	2				5		5
Average impaired loans	$	5,170	$	5,708	$	8,712	$	9,214

TDR's and allocated allowance for loan loss [Table Text Block]

(Dollars in thousands)	September 30, 2012		December 31, 2011
Loans with no allocated allowance for loan losses	$	21,004	$	16,919
Loans with allocated allowance for loan losses	1,163		1,738
Total	$	22,167	$	18,657
Amount of the allowance for loan losses allocated	$	214	$	120

Average TDR loan balance [Table Text Block]

The following table shows average TDR balances by portfolio segment for the three and nine month periods shown:

	For the Nine Months Ended		For the Three Months Ended		For the Nine Months Ended		For the Three Months Ended
(Dollars in thousands)	September 30, 2012				September 30, 2011
Commercial	$	590	$	590	$	1,180	$	1,180
Commercial real estate:
Construction	687		374		1,029		1,021
Owner occupied	998		856		609		606
Other	5,433		6,195		3,039		3,045
Faith-based non-profit:
Owner occupied	11,792		12,342		5,798		7,080
Residential real estate:
First mortgage	618		598		345		401
Average TDR loans	$	20,118	$	20,955	$	12,000	$	13,333

Impaired loans, excluding TDR's [Table Text Block]

The following table presents loans individually evaluated for impairment, excluding TDRs, by class of loans as of September 30, 2012:

	September 30, 2012
(Dollars in thousands)	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated		Interest Earned Nine Months		Interest Earned Three Months
Without allowance recorded:
Commercial real estate:
Owner occupied	$	42	$	42	$	—	$	—	$	—
Other	50		50		—		—		—
Residential real estate:
First mortgage	398		398		—		6		—
Total impaired loans without allowance recorded	$	490	$	490	$	—	$	6	$	—
With an allowance recorded:
Commercial real estate:
Other	1,591		1,591		156		65		—
Residential real estate:
First mortgage	1,218		1,218		337		40		11
Total impaired loans with allowance recorded	$	2,809	$	2,809	$	493	$	105	$	11
Total impaired loans	$	3,299	$	3,299	$	493	$	111	$	11

The following table presents loans individually evaluated for impairment, excluding TDRs, by class of loans, as of December 31, 2011, and interest earned during the three and nine months ended September 30, 2011:

	December 31, 2011				September 30, 2011
	Unpaid Principal Balance		Allowance for Loan Losses Allocated		Interest Earned Nine Months		Interest Earned Three Months
(Dollars in thousands)
With no related allowance recorded:
Commercial real estate:
Owner occupied	322		—		17		17
Other	56		—		—		—
Faith-based non-profit:
Owner occupied	2,522		—		61		61
Residential real estate:
First mortgage	402		—		—		—
Total impaired loans without allowance recorded	$	3,302	$	—	$	78	$	78
With an allowance recorded:
Commercial real estate:
Owner occupied	$	279	$	47	$	—	$	—
Other	40		10		—		—
Residential real estate:
First mortgage	763		290		26		9
Home equity	462		251		—		—
Consumer	2		2		—		—
Total impaired loans with allowance recorded	$	1,546	$	600	$	26	$	9
Total impaired loans	$	4,848	$	600	$	104	$	87

TDR loans detail [Table Text Block]

The following table presents TDRs by class of loans as of September 30, 2012:

	September 30, 2012
(Dollars in thousands)	Impaired Balance		Liquid Collateral		Total Exposure		Recorded Investment		Allowance for Loan Losses Allocated		Interest Earned Nine Months		Interest Earned Three Months
Without related allowance recorded:
Commercial	$	1,567	$	—	$	1,567	$	590	$	—	$	—	$	—
Commercial real estate:
Construction	374		—		374		374		—		24		7
Owner occupied	509		—		509		509		—		28		6
Other	4,912		—		4,912		5,914		—		143		58
Faith-based non-profit:
Owner occupied	13,133		103		13,030		13,126		—		331		69
Residential real estate:
First mortgage	491		—		491		491		—		12		4
Total  TDRs without allowance recorded	$	20,986	$	103	$	20,883	$	21,004	$	—	$	538	$	144
With an allowance recorded:
Commercial real estate:
Owner occupied	239		—		239		239		102		12		3
Other	414		—		414		414		55		26		6
Faith-based non-profit
Owner occupied	430		—		430		430		52		22		5
Residential real estate:
First mortgage	80		6		74		80		5		4		1
Total TDRs with allowance recorded	$	1,163	$	6	$	1,157	$	1,163	$	214	$	64	$	15
Total TDRs	$	22,149	$	109	$	22,040	$	22,167	$	214	$	602	$	159

The following table presents TDRs by class of loans as of December 31, 2011 and interest earning during the nine and three months ended September 30, 2011:

	December 31, 2011											September 30, 2011
	Impaired Balance		Liquid Collateral			Total Exposure		Recorded Investment		Allowance for Loan Losses Allocated		Interest Earned Nine Months			Interest Earned Three Months
(Dollars in thousands)
With no related allowance recorded:
Commercial	$	1,567	$	—		$	1,567	$	590	$	—	$	—		—
Commercial real estate:
Construction	628		—			628		628		—		—			—
Owner occupied	893		—			893		895		—		20			16
Other	5,112		—			5,112		3,814		—		4			—
Faith-based non-profit:
Owner occupied	10,391		(103		)	10,288		10,385		—		297			110
Residential real estate:
First mortgage	617		(9		)	608		607		—		4			1
Total  TDRs with no allowance recorded	$	19,208	$	(112	)	$	19,096	$	16,919	$	—	$	325		$	127
With an allowance recorded:
Commercial real estate:
Construction	378		—			378		378		15		24			9
Owner occupied	416		—			416		416		47		—		—	—
Other	—		—			—		—		—		19			3
Faith-based non-profit:
Construction	—		—			—		—		—		—
Owner occupied	908		—			908		909		56		33			15
Other	—		—			—		—		—		—			—
Residential real estate:
First mortgage	35		—			35		35		2		—			—
Multifamily	—		—			—		—		—		—			—
Home equity	—		—			—		—		—		—			—
Construction	—		—			—		—		—		—			—
Consumer	—		—			—		—		—		—			—
Total TDRs with allowance recorded	$	1,737	$	—		$	1,737	$	1,738	$	120	$	76		$	27
Total TDRs	$	20,945	$	(112	)	$	20,833	$	18,657	$	120	$	401		$	154

Non-Accrual and deliquent loans still accruing [Table Text Block]

The following table presents the recorded investment in non-accrual and loans past due over 90 days still on accrual by class of loans as of September 30, 2012:

(Dollars in thousands)	Nonaccrual		Number	Loans Past Due Over 90 Days Still Accruing		Number
Commercial	$	590	1	$	—	—
Commercial real estate:
Owner occupied	42		1	170		3
Other	50		1	—		—
Faith-based non-profit:
Owner occupied	5,600		4	145		1
Residential real estate:
First mortgage	3,400		42	89		2
Home equity	20		3	—		—
Consumer	18		3	—		—
Total	$	9,720	55	$	404	6

The following table presents the recorded investment in non-accrual and loans past due over 90 days still on accrual by class of loans as of December 31, 2011:

	Nonaccrual		Number	Loans Past Due Over 90 Days Still Accruing		Number
(Dollars in thousands)
Commercial	$	590	1	$	—	—
Commercial real estate:
Construction	628		1	—		—
Owner occupied	772		4	52		1
Other	3,503		4	1		1
Faith-based non-profit:
Owner occupied	5,497		3	—		—
Residential real estate:
First mortgage	3,749		39	47		1
Multifamily	—		—	114		1
Home equity	582		8	—		—
Consumer	5		2	—		—
Total	$	15,326	62	$	214	4

Current and past due loans [Table Text Block]

The following table presents loans not past due, and the aging of the recorded investment in past due loans as of September 30, 2012 by class of loans:

(Dollars in thousands)	30 – 59 Days Past Due		60 – 89 Days Past Due		Greater than 90 Days Past Due		Total Past Due		Loans Not Past Due		Total
Commercial	$	6	$	—	$	590	$	596	$	4,944	$	5,540
Commercial real estate:
Construction	—		—		—		—		1,726		1,726
Owner occupied	—		—		213		213		19,838		20,051
Other	—		353		50		403		26,225		26,628
Faith-based non-profit:
Construction	—		—		—		—		1,910		1,910
Owner occupied	833		51		2,930		3,814		73,323		77,137
Other	—		—		—		—		6,861		6,861
Residential real estate:
First mortgage	468		319		2,554		3,341		21,779		25,120
Multifamily	—		—		—		—		5,904		5,904
Home equity	157		—		7		164		3,256		3,420
Construction	—		—		—		—		381		381
Consumer	14		2		—		16		1,439		1,455
Other loans	—		—		—		—		2,808		2,808
Total	$	1,478	$	725	$	6,344	$	8,547	$	170,394	$	178,941

The following table presents loans not past due, and the aging of the recorded investment in past due loans as of December 31, 2011 by class of loans:

	30 – 59 Days Past Due		60 – 89 Days Past Due		Greater than 90 Days Past Due		Total Past Due		Loans Not Past Due		Total
(Dollars in thousands)
Commercial	$	2	$	—	$	590	$	592	$	7,096	$	7,688
Commercial real estate:
Construction	378		—		628		1,006		865		1,871
Owner occupied	343		—		824		1,167		19,185		20,352
Other	—		—		3,503		3,503		21,328		24,831
Faith-based and non-profit:
Construction	—		—		—		—		2,287		2,287
Owner occupied	—		—		2,522		2,522		75,639		78,161
Other	—		—		—		—		8,703		8,703
Residential real estate:
First mortgage	643		309		2,805		3,757		24,139		27,896
Multifamily	—		—		114		114		7,093		7,207
Home equity	—		127		567		694		3,763		4,457
Construction	—		—		—		—		—		—
Consumer	10		—		—		10		1,657		1,667
Other loans	—		—		—		—		2,964		2,964
Total	$	1,376	$	436	$	11,553	$	13,365	$	174,719	$	188,084

Nonaccrual loans by deliquency [Table Text Block]

(Dollars in thousands)	September 30, 2012
	Amount		Number
Loans past due over 90 days still on accrual	$	404	6
Nonaccrual loans past due
Less than 30 days	$	3,436	12
30-59 days	308		3
60-89 days	35		1
90+ days	5,941		39
Nonaccrual loans	$	9,720	55

Changes in allowance for loan losse [Table Text Block]

Changes in the allowance for loan losses for the three and nine months ended September 30, 2012 are as follows:

	For the Three Months Ended
	September 30, 2012
(Dollars in thousands)	June 30, 2012		Charge-offs			Recoveries		Provision/ (Recovery)			September 30, 2012
Commercial	$	61	$	—		$	—	$	(36	)	$	25
Commercial real estate	1,187		—			—		(18		)	1,169
Faith-based non-profit	1,091		—			—		(60		)	1,031
Residential real estate	1,243		(303		)	4		230			1,174
Consumer	46		—			4		2			52
Other	51		(8		)	—		4			47
Total	$	3,679	$	(311	)	$	8	$	122		$	3,498
	For the Nine Months Ended
	September 30, 2012
	December 31, 2011		Charge-offs			Recoveries		Provision/ (Recovery)			September 30, 2012
Commercial	$	348						$	(323	)	$	25
Commercial real estate	971		(56		)	1		253			1,169
Faith-based non-profit	1,128							(97		)	1,031
Residential real estate	1,299		(539		)	93		321			1,174
Consumer	62		(1		)	1		(10		)	52
Other	42		(26		)	9		22			47
Total	$	3,850	$	(622	)	$	104	$	166		$	3,498

Changes in the allowance for loan losses as of and for the three and nine months ended September 30, 2011 are as follows:

	For the Three Months Ended
(Dollars in thousands)	June 30, 2011		Charge-offs			Recoveries		Provision/ (Recovery)			September 30, 2011
Commercial	$	582	$	(14	)	$	—	$	(10	)	$	558
Commercial real estate	840		(19		)	3		27			851
Faith-based non-profit	1,220		—			—		13			1,233
Residential real estate	1,457		(181		)	—		242			1,518
Consumer	43		(8		)	—		26			61
Other	103		(6		)	2		(34		)	65
Total	$	4,245	$	(228	)	$	5	$	264		$	4,286
	For the Nine Months Ended
	December 31, 2010		Charge-offs			Recoveries		Provision/ (Recovery)			September 30, 2011
Commercial	$	651	$	(14	)	$	95	$	(174	)	$	558
Commercial real estate	651		(19		)	129		90			851
Faith-based non-profit	1,289		—			—		(56		)	1,233
Residential real estate	1,045		(181		)	2		652			1,518
Consumer	105		(8		)	6		(42		)	61
Other	110		(23		)	11		(33		)	65
Total	$	3,851	$	(245	)	$	243	$	437		$	4,286

Loans segmented by risk category [Table Text Block]

	Pass		Special Mention		Substandard		Doubtful		Total
(Dollars in thousands)
Commercial	$	6,882	$	204	$	12	$	590	$	7,688
Commercial real estate:
Construction	857		—		1,014		—		1,871
Owner occupied	15,766		1,996		2,590		—		20,352
Other	14,938		1,004		8,889		—		24,831
Faith-based and non-profit:
Construction	2,287		—		—		—		2,287
Owner occupied	51,354		10,766		16,041		—		78,161
Other	8,125		572		6		—		8,703
Residential real estate:
First mortgage	21,938		1,363		4,595		—		27,896
Multifamily	6,661		42		504		—		7,207
Home equity	3,529		—		928		—		4,457
Construction	—		—		—		—		—
Consumer	1,644		14		7		2		1,667
Other loans	2,964		—		—		—		2,964
Total	$	136,945	$	15,961	$	34,586	$	592	$	188,084

(Dollars in thousands)	Pass		Special Mention		Substandard		Doubtful		Total
Commercial	$	4,941	$	—	$	9	$	590	$	5,540
Commercial real estate:
Construction	1,352		—		374		—		1,726
Owner occupied	14,492		3,730		1,829		—		20,051
Other	16,176		982		9,470		—		26,628
Faith-based and non-profit:
Construction	1,910		—		—		—		1,910
Owner occupied	56,091		5,829		15,217		—		77,137
Other	6,780		77		4		—		6,861
Residential real estate:
First mortgage	19,735		1,468		3,917		—		25,120
Multifamily	5,777		63		64		—		5,904
Home equity	3,125		—		295		—		3,420
Construction	381		—		—		—		381
Consumer	1,427		4		24		—		1,455
Other loans	2,808		—		—		—		2,808
Total	$	134,995	$	12,153	$	31,203	$	590	$	178,941

Allowance segmented by risk category [Table Text Block]

(Dollars in thousands)	Pass		Special Mention		Substandard		Doubtful		Total
Commercial	$	24	$	—	$	1	$	—	$	25
Commercial real estate:
Construction	20		—		—		—		20
Owner occupied	294		89		127		—		510
Other	370		23		246		—		639
Faith-based and non-profit:
Construction	26		—		—		—		26
Owner occupied	751		113		48		—		912
Other	92		1		—		—		93
Residential real estate:
First mortgage	571		35		400		—		1,006
Multifamily	114		1		1		—		116
Home equity	38		—		9		—		47
Construction	5		—		—		—		5
Consumer	51		—		1		—		52
Other loans	47								47
Total	$	2,403	$	262	$	833	$	—	$	3,498

	Pass		Special Mention		Substandard		Doubtful		Total
(Dollars in thousands)
Commercial	$	347	$	—	$	1	$	—	$	348
Commercial real estate:
Construction	12		—		16		—		28
Owner occupied	328		41		71		—		440
Other	322		23		158		—		503
Faith-based and non-profit:
Construction	32		—		—		—		32
Owner occupied	740		156		88		—		984
Other	104		8		—		—		112
Residential real estate:
First mortgage	444		31		347		—		822
Multifamily	128		1		11		—		140
Home equity	72		—		265		—		337
Construction	—		—		—		—		—
Consumer	56		—		—		6		62
Other loans	42		—		—		—		42
Total	$	2,627	$	260	$	957	$	6	$	3,850