LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables)

6 Months Ended

Jun. 30, 2015

Receivables [Abstract]

Financing Receivable Credit Quality Indicators [Table Text Block]

The following table presents the classes of the loan portfolio summarized by risk rating as of June 30, 2015 and December 31, 2014:

	Commercial and
(Dollars in thousands)	Industrial				Commercial Real Estate
	June 30,		December 31,		June 30,		December 31,
	2015		2014		2015		2014
Grade:
1-6  Pass	$	77,691	$	64,459	$	236,691	$	237,404
7    Special Mention		217		47		3,030		11,008
8    Substandard		13		21		16,188		5,472
9    Doubtful		—		—		—		—
Add (deduct): Unearned discount and		—		—		—		—
Net deferred loan fees and costs		156		129		275		38
Total loans	$	78,077	$	64,656	$	256,184	$	253,922

	Residential Real Estate
	Including Home Equity				Consumer Loans
	June 30,		December 31,		June 30,		December 31,
	2015		2014		2015		2014
Grade:
1-6  Pass	$	160,201	$	161,122	$	5,374	$	5,248
7    Special Mention		541		520		2		21
8    Substandard		1,663		1,640		7		9
9    Doubtful		—		—		—		—
Add (deduct): Unearned discount and		—		—		(27)		(40)
Net deferred loan fees and costs		58		271		92		92
Total loans	$	162,463	$	163,553	$	5,448	$	5,330

	Total Loans
	June 30,		December 31,
	2015		2014
Grade:
1-6  Pass	$	479,957	$	468,233
7    Special Mention		3,790		11,596
8    Substandard		17,871		7,142
9    Doubtful		—		—
Add (deduct): Unearned discount and		(27)		(40)
Net deferred loan fees and costs		581		530
Total loans	$	502,172	$	487,461

Allowance for Credit Losses on Financing Receivables [Table Text Block]

The activity in the allowance for loan losses, by loan segment, is summarized below for the periods indicated.

(Dollars in thousands)	Commercial		Commercial		Residential
	and Industrial		Real Estate		Real Estate		Consumer		Unallocated		Total
As of and for the three month period ended June 30, 2015:
Allowance for Loan Losses:
Beginning balance	$	687	$	3,019	$	1,852	$	90	$	837	$	6,485
Charge-offs		—		(94)		(49)		(1)		—		(144)
Recoveries		3		42		—		1		—		46
Provision		16		172		64		(1)		(38)		213
Ending Balance	$	706	$	3,139	$	1,867	$	89	$	799	$	6,600

(Dollars in thousands)	Commercial		Commercial		Residential
	and Industrial		Real Estate		Real Estate		Consumer		Unallocated		Total
As of and for the six month period ended June 30, 2015:
Allowance for Loan Losses:
Beginning balance	$	542	$	3,176	$	1,928	$	107	$	637	$	6,390
Charge-offs		(2)		(137)		(108)		(15)		—		(262)
Recoveries		3		42		—		2		—		47
Provision		163		58		47		(5)		162		425
Ending Balance	$	706	$	3,139	$	1,867	$	89	$	799	$	6,600
Ending balance: individually evaluated for impairment	$	—	$	24	$	66	$	—	$	—	$	90
Ending balance: collectively evaluated for impairment	$	706	$	3,115	$	1,801	$	89	$	799	$	6,510
Loan Receivables:
Ending Balance	$	78,077	$	256,184	$	162,463	$	5,448	$	—	$	502,172
Ending balance: individually evaluated for impairment	$	414	$	9,174	$	1,029	$	2	$	—	$	10,619
Ending balance: collectively evaluated for impairment	$	77,663	$	247,010	$	161,434	$	5,446	$	—	$	491,553

(Dollars in thousands)	Commercial		Commercial		Residential
	and Industrial		Real Estate		Real Estate		Consumer		Unallocated		Total
As of and for the three month period ended June 30, 2014:
Allowance for Loan Losses:
Beginning balance	$	825	$	3,298	$	1,567	$	52	$	735	$	6,477
Charge-offs		—		(96)		(144)		(7)		—		(247)
Recoveries		19		25		2		1		—		47
Provision		(101)		223		194		5		(121)		200
Ending Balance	$	743	$	3,450	$	1,619	$	51	$	614	$	6,477

(Dollars in thousands)	Commercial		Commercial		Residential
	and Industrial		Real Estate		Real Estate		Consumer		Unallocated		Total
As of and for the six month period ended June 30, 2014:
Allowance for Loan Losses:
Beginning balance	$	776	$	3,320	$	1,565	$	53	$	805	$	6,519
Charge-offs		(7)		(237)		(174)		(15)		—		(433)
Recoveries		21		25		11		1		—		58
Provision		(47)		342		217		12		(191)		333
Ending Balance	$	743	$	3,450	$	1,619	$	51	$	614	$	6,477
Ending balance: individually evaluated for impairment	$	—	$	26	$	18	$	—	$	—	$	44
Ending balance: collectively evaluated for impairment	$	743	$	3,424	$	1,601	$	51	$	614	$	6,433
Financing Receivables: Ending Balance	$	60,261	$	237,901	$	159,559	$	5,453	$	—	$	463,174
Ending balance: individually evaluated for impairment	$	441	$	5,233	$	1,217	$	7	$	—	$	6,898
Ending balance: collectively evaluated for impairment	$	59,820	$	232,668	$	158,342	$	5,446	$	—	$	456,276

(Dollars in thousands)	Commercial		Commercial		Residential
	and Industrial		Real Estate		Real Estate		Consumer		Unallocated		Total
As of December 31, 2014:
Allowance for Loan Losses:
Ending Balance	$	542	$	3,176	$	1,928	$	107	$	637	$	6,390
Ending balance: individually evaluated for impairment	$	—	$	38	$	81	$	—	$	—	$	119
Ending balance: collectively evaluated for impairment	$	542	$	3,138	$	1,847	$	107	$	637	$	6,271
Loan Receivables:
Ending Balance	$	64,656	$	253,922	$	163,553	$	5,330	$	—	$	487,461
Ending balance: individually evaluated for impairment	$	399	$	5,350	$	1,291	$	4	$	—	$	7,044
Ending balance: collectively evaluated for impairment	$	64,257	$	248,572	$	162,262	$	5,326	$	—	$	480,417

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

The following table presents the unpaid balance of TDRs at the dates indicated:

(Dollars in thousands)
	June 30,		December 31,
	2015		2014
Non-accrual TDRs	$	1,761	$	1,638
Accruing TDRs		7,273		3,070
Total	$	9,034	$	4,708

Troubled Debt Restructurings On Financing Receivables By Type [Table Text Block]

The following table presents information regarding the loan modifications categorized as TDRs during the three and six months ended June 30, 2015 and June 30, 2014:

(Dollars in thousands, except number of contracts)

	Three Months Ended June 30, 2015
			Pre-Modification		Post-Modification
	Number		Outstanding Recorded		Outstanding Recorded		Recorded
	of Contracts		Investment		Investment		Investment
Commercial and Industrial		—	$	—	$	—	$	—
Commercial Real Estate		3		354		308		308
Consumer		—		—		—		—
Total		3	$	354	$	308	$	308

(Dollars in thousands, except number of contracts)

	Three Months Ended June 30, 2014
			Pre-Modification		Post-Modification
	Number		Outstanding Recorded		Outstanding Recorded		Recorded
	of Contracts		Investment		Investment		Investment
Commercial and Industrial		1	$	309	$	309	$	309
Commercial Real Estate		3		167		167		166
Consumer		—		—		—		—
Total		4	$	476	$	476	$	475

(Dollars in thousands, except number of contracts)

	Six Months Ended June 30, 2015
			Pre-Modification		Post-Modification
	Number		Outstanding Recorded		Outstanding Recorded		Recorded
	of Contracts		Investment		Investment		Investment
Commercial and Industrial		1	$	23	$	23	$	22
Commercial Real Estate		4		4,580		4,535		4,533
Consumer		—		—		—		—
Total		5	$	4,603	$	4,558	$	4,555

(Dollars in thousands, except number of contracts)

	Six Months Ended June 30, 2014
			Pre-Modification		Post-Modification
	Number		Outstanding Recorded		Outstanding Recorded		Recorded
	of Contracts		Investment		Investment		Investment
Commercial and Industrial		2	$	327	$	327	$	327
Commercial Real Estate		6		588		588		197
Consumer		1		7		7		7
Total		9	$	922	$	922	$	531

Loan Modifications By Type [Table Text Block]

The following table provides detail regarding the types of loan modifications made for loans categorized as TDRs during the three and six months ended June 30, 2015 and June 30, 2014 with the total number of each type of modification performed.

	Three Months Ended June 30, 2015					Six Months Ended June 30, 2015
	Rate		Term	Payment	Number	Rate		Term	Payment	Number
	Modification		Modification	Modification	Modified	Modification		Modification	Modification	Modified
Commercial and Industrial		—	—	—	—		—	1	—	1
Commercial Real Estate		—	2	1	3		—	2	2	4
Consumer		—	—	—	—		—	—	—	—
Total		—	2	1	3		—	3	2	5

	Three Months Ended June 30, 2014					Six Months Ended June 30, 2014
	Rate		Term	Payment	Number	Rate		Term	Payment	Number
	Modification		Modification	Modification	Modified	Modification		Modification	Modification	Modified
Commercial and Industrial		—	—	1	1		—	—	2	2
Commercial Real Estate		1	2	—	3		1	3	2	6
Consumer		—	—	—	—		—	—	1	1
Total		1	2	1	4		1	3	5	9

Impaired Financing Receivables [Table Text Block]

The recorded investment, unpaid principal balance, and the related allowance of the Corporation’s impaired loans are summarized below for the periods ended June 30, 2015 and December 31, 2014.

(Dollars in thousands)	June 30, 2015						December 31, 2014
	Unpaid						Unpaid
	Recorded		Principal		Related		Recorded		Principal		Related
	Investment		Balance		Allowance		Investment		Balance		Allowance
With no related allowance recorded:
Commercial and Industrial	$	414	$	560	$	—	$	399	$	545	$	—
Commercial Real Estate		8,917		9,161		—		4,828		5,278		—
Residential Real Estate		484		593		—		727		892		—
Consumer		2		2		—		4		4		—
With an allowance recorded:
Commercial and Industrial		—		—		—		—		—		—
Commercial Real Estate		257		257		24		522		522		38
Residential Real Estate		545		550		66		564		569		81
Consumer		—		—		—		—		—		—
Total	$	10,619	$	11,123	$	90	$	7,044	$	7,810	$	119
Total consists of:
Commercial and Industrial	$	414	$	560	$	—	$	399	$	545	$	—
Commercial Real Estate	$	9,174	$	9,418	$	24	$	5,350	$	5,800	$	38
Residential Real Estate	$	1,029	$	1,143	$	66	$	1,291	$	1,461	$	81
Consumer	$	2	$	2	$	—	$	4	$	4	$	—

At June 30, 2015 and December 31, 2014, $9,034,000 and $4,708,000 of loans classified as TDRs were included in impaired loans with a total allocated allowance of $18,000 and $27,000, respectively. The recorded investment represents the loan balance reflected on the Consolidated Balance Sheets net of any charge-offs. The unpaid principal balance is equal to the gross amount due on the loan.

The average recorded investment and interest income recognized for the Corporation’s impaired loans are summarized below for the three and six months ended June 30, 2015 and 2014.

(Dollars in thousands)	For the Three Months Ended				For the Three Months Ended
	June 30, 2015				June 30, 2014
	Average		Interest		Average		Interest
	Recorded		Income		Recorded		Income
	Investment		Recognized		Investment		Recognized
With no related allowance recorded:
Commercial and Industrial	$	416	$	5	$	239	$	15
Commercial Real Estate		8,943		141		5,205		55
Residential Real Estate		441		—		1,027		—
Consumer		3		—		7		—
With an allowance recorded:
Commercial Real Estate		257		—		41		—
Residential Real Estate		547		—		77		—
Total	$	10,607	$	146	$	6,596	$	70
Total consists of:
Commercial and Industrial	$	416	$	5	$	239	$	15
Commercial Real Estate	$	9,200	$	141	$	5,246	$	55
Residential Real Estate	$	988	$	—	$	1,104	$	—
Consumer	$	3	$	—	$	7	$	—

Of the $146,000 and $70,000 in interest income recognized on impaired loans for the three months ended June 30, 2015 and 2014, respectively, $0 and $2,000 in interest income was recognized in respect to non-accrual loans.

(Dollars in thousands)	For the Six Months Ended				For the Six Months Ended
	June 30, 2015				June 30, 2014
	Average		Interest		Average		Interest
	Recorded		Income		Recorded		Income
	Investment		Recognized		Investment		Recognized
With no related allowance recorded:
Commercial and Industrial	$	410	$	9	$	166	$	15
Commercial Real Estate		7,599		247		5,122		77
Residential Real Estate		414		—		969		—
Consumer		3		—		5		—
With an allowance recorded:
Commercial Real Estate		259		—		40		—
Residential Real Estate		553		—		77		—
Total	$	9,238	$	256	$	6,379	$	92
Total consists of:
Commercial and Industrial	$	410	$	9	$	166	$	15
Commercial Real Estate	$	7,858	$	247	$	5,162	$	77
Residential Real Estate	$	967	$	—	$	1,046	$	—
Consumer	$	3	$	—	$	5	$	—

Of the $256,000 and $92,000 in interest income recognized on impaired loans for the six months ended June 30, 2015 and 2014, respectively, $0 and $2,000 in interest income was recognized in respect to non-accrual loans.

Schedule of Non-Performing Assets [Table Text Block]

Loan receivables on non-accrual status, foreclosed assets held for resale and loans past-due 90 days or more and still accruing, as of June 30, 2015 and December 31, 2014 were as follows:

(Dollars in thousands)

	June 30,		December 31,
	2015		2014
Commercial and Industrial	$	—	$	5
Commercial Real Estate		2,317		2,678
Residential Real Estate		1,029		1,291
Total non-accrual loans		3,346		3,974
Foreclosed assets held for resale		248		55
Loans past-due 90 days or more and still accruing		280		10
Total non-performing assets	$	3,874	$	4,039

Past Due Financing Receivables [Table Text Block]

The following tables present the classes of the loan portfolio summarized by the past-due status at June 30, 2015 and December 31, 2014:

(Dollars in thousands)

													90 Days
													Or Greater
					90 Days								Past Due
	30-59 Days		60-89 Days		or Greater		Total				Total		and Still
	Past Due		Past Due		Past Due		Past Due		Current		Loans		Accruing
June 30, 2015:
Commercial and Industrial	$	187	$	23	$	—	$	210	$	77,867	$	78,077	$	—
Commercial Real Estate		1,290		4,265		2,469		8,024		248,160		256,184		280
Residential Real Estate		1,043		920		883		2,846		159,617		162,463		—
Consumer		9		12		—		21		5,427		5,448		—
Total	$	2,529	$	5,220	$	3,352	$	11,101	$	491,071	$	502,172	$	280

(Dollars in thousands)

													90 Days
													Or Greater
					90 Days								Past Due
	30-59 Days		60-89 Days		or Greater		Total				Total		and Still
	Past Due		Past Due		Past Due		Past Due		Current		Loans		Accruing
December 31, 2014:
Commercial and Industrial	$	72	$	28	$	5	$	105	$	64,551	$	64,656	$	—
Commercial Real Estate		1,657		613		2,375		4,645		249,277		253,922		—
Residential Real Estate		1,998		224		1,220		3,442		160,111		163,553		10
Consumer		27		8		—		35		5,295		5,330		—
Total	$	3,754	$	873	$	3,600	$	8,227	$	479,234	$	487,461	$	10