4. Loans and Allowance For Loan Losses (Tables)

12 Months Ended

Dec. 31, 2017

Table Text Block Supplement [Abstract]

Schedule of the Composition of Net Loans

The composition of the net loans is as follows:

	December 31,	December 31,
(In 000's)	2017	2016
Commercial and industrial:
Commercial	$               909	$               890
SBA loans	19	-
Asset-based	870	1,259
Total commercial and industrial	1,798	2,149
Commercial real estate:
Commercial mortgages	11,671	11,385
SBA loans	669	255
Construction	419	542
Religious organizations	8,630	9,306
Total commercial real estate	21,389	21,488
Consumer real estate:
Home equity loans	641	799
Home equity lines of credit	17	19
1-4 family residential mortgages	1,071	1,414
Total consumer real estate	1,729	2,232
Consumer and other:
Student loans	700	855
Other	109	111
Total consumer and other	809	966
Allowance for loan losses	(180)	(300)
Loans, net	$            25,545	$            26,535

Schedule of Activity in Related Party Loans

Activity in related party loans is presented in the following table.

	2017	2016
Balance outstanding at December 31,	$ 866,934	$ 775,078
Principal additions (affiliations)	-	159,974
Disaffiliations	-	-
Principal reductions	(187,322)	(68,118)
Balance outstanding at December 31,	$ 679,612	$ 866,934

Schedule of Age Analysis of Past Due Loans

An age analysis of past due loans, segregated by class of loans, as of December 31, 2017 is as follows:

(In 000's)		Accruing
	Loans	Loans 90 or
	30-89 Days	More Days		Total Past	Current
	Past Due	Past Due	Nonaccrual	Due Loans	Loans	Total Loans
Commercial and industrial:
Commercial	$ -	$ -	$ -	$ -	$ 909	$ 909
SBA loans	-	-	-	-	19	19
Asset-based	-	-	76	76	794	794
Total commercial and industrial	-	-	76	76	1,722	1,798
Commercial real estate:
Commercial mortgages	50	208	935	1,193	10,478	11,671
SBA loans	-	-	81	81	588	669
Construction	-	-	-	-	419	419
Religious organizations	-	-	187	187	8,443	8,630
Total commercial real estate	50	208	1,203	1,461	19,928	21,389
Consumer real estate:
Home equity loans	38	123	289	450	191	641
Home equity lines of credit	-	-	-	-	17	17
1-4 family residential mortgages	64	-	48	112	959	1,071
Total consumer real estate	102	123	337	561	1,168	1,729
Consumer and other:
Student loans	32	55	-	87	613	700
Other	6	1	-	7	102	109
Total consumer and other	38	56	-	94	715	809
Total loans	$ 190	$ 387	$ 1,616	$ 2,192	$ 23,533	$ 25,725

An age analysis of past due loans, segregated by class of loans, as of December 31, 2016 is as follows:

(In 000's)		Accruing
	Loans	Loans 90 or
	30-89 Days	More Days		Total Past	Current
	Past Due	Past Due	Nonaccrual	Due Loans	Loans	Total Loans
Commercial and industrial:
Commercial	$ -	$ -	$ 33	$ 33	$ 857	$ 890
SBA loans	-	-	-	-	-	-
Asset-based	27	243	75	345	914	1,259
Total Commercial and industrial	27	243	108	378	1,771	2,149
Commercial real estate:
Commercial mortgages	-	11	1,270	1,281	10,104	11,385
SBA loans	-	162	93	255	-	255
Construction	-	-	-	-	542	542
Religious organizations	110	-	196	306	9,000	9,306
Total Commercial real estate	110	173	1,559	1,842	19,646	21,488
Consumer real estate:
Home equity loans	-	153	345	498	301	799
Home equity lines of credit	-	-	-	-	19	19
1-4 family residential mortgages	59	-	75	134	1,280	1,414
Total consumer real estate	59	153	420	632	1,600	2,232
Total real estate
Consumer and other:
Student loans	38	61	-	99	756	855
Other	-	1	-	1	110	111
Total consumer and other	38	62	-	100	866	966
Total loans	$ 234	$ 631	$ 2,087	$ 2,952	$ 23,883	$ 26,835

Schedule of Impaired Loans

Year-end 2017 impaired loans are set forth in the following table.

(In 000’s)	Unpaid Contractual	Recorded Investment	Recorded Investment	Total		Average	Interest recognized
	Principal	With No	With	Recorded	Related	Recorded	on impaired
	Balance	Allowance	Allowance	Investment	Allowance	Investment	loans
Commercial and industrial:
Commercial	$     -	$       -	$ -	$      -	$ -	$   14	$ 30
SBA	-	-	-	-	-	-	-
Asset based	76	76	-	76	-	256	-
Total Commercial and industrial	-	-	-	-	-	270	30
Commercial real estate:
Commercial mortgages	933	933	-	933	-	1,215	-
SBA  Loans	81	81	-	81	-	208	10
Religious Organizations	187	187	-	187	-	191	-
Total Commercial real estate	1,201	1,201	-	1,201	-	1,613	10
Total Loans	$ 1,277	$ 1,277	$ -	$ 1,277	$ -	$ 1,883	$ 40

Year-end 2016 impaired loans are set forth in the following table.

(In 000’s)	Unpaid Contractual	Recorded Investment	Recorded Investment	Total		Average	Interest recognized
	Principal	With No	With	Recorded	Related	Recorded	on impaired
	Balance	Allowance	Allowance	Investment	Allowance	Investment	loans
Commercial and industrial:
Commercial	$ 33	$ 33	$   -	$ 33	$ -	$ 33	$ -
SBA  loans	-	-	-	-	-	36	-
Asset-based	319	319	-	319	-	361	-
Total Commercial and industrial	352	352	-	352	-	430	-
Commercial real estate:
Commercial mortgages	1,321	808	473	1,281	54	1,303	19
SBA  Loans	255	255	-	255	-	262	7
Religious Organizations	195	195	-	195	-	273	-
Total Commercial real estate	1,771	1,258	473	1,731	54	1,838	26
Total Loans	$ 2,123	$ 1,610	$ 473	$ 2,083	$ 54	$ 2,268	$ 26

Schedule of Bank Loans by Class According to Credit Quality

The tables below detail the Bank’s loans by class according to their credit quality indictors discussed above.

(In 000's)			Commercial Loans, December 31, 2017
	Good/Excellent	Satisfactory	Pass	Special Mention	Substandard	Doubtful	Total
Commercial and industrial:
Commercial	$ 250	$ 423	$     -	$ 19	$ 217	$ -	$ 909
SBA loans	-	-	19	-	-	-	19
Asset-based	-	549	152	-	93	76	870
	250	972	171	19	310	76	1,798
Commercial real estate:
Commercial mortgages	-	7,876	2,764	17	797	217	11,671
SBA Loans	-	588	-	-	81	-	669
Construction	-	419	-	-	-	-	419
Religious organizations	48	7,560	835	-	187	-	8,630
	48	16,049	3,599	17	1,065	217	21,389
Total commercial loans	$ 298	$ 17,021	$ 3,770	$ 36	$ 1,375	$ 293	$ 23,187

		Residential Mortgage and Consumer Loans December 31, 2017
	Performing	Nonperforming	Total
Consumer Real Estate:
Home equity	$ 352	$ 289	$ 641
Home equity line of credit	17	-	17
1-4 family residential mortgages	1,023	48	1,071
	1,392	337	1,729
Consumer Other:
Student loans	700	-	700
Other	109	-	109
	809	-	809
Total  consumer loans	$ 2,201	$ 337	$ 2,538

(In 000's)			Commercial Loans, December 31, 2016
	Good/Excellent	Satisfactory	Pass	Special Mention	Substandard	Doubtful	Total
Commercial and industrial:
Commercial	$ 260	$ 331	$ 9	$ 38	$ 252	$ -	$ 890
SBA loans	-	-	-	-	-	-	-
Asset-based	-	742	198	-	243	76	1,259
	260	1,073	207	38	495	76	2,149
Commercial real estate:
Commercial mortgages	-	8,193	1,375	537	1,059	221	11,385
SBA Loans	-	2	-	160	93	-	255
Construction	-	542	-	-	-	-	542
Religious organizations	49	8,201	751	109	196	-	9,306
	49	16,938	2,126	806	1,348	221	21,488
Total commercial loans	$ 309	$ 18,011	$ 2,333	$ 844	$ 1,843	$ 297	$ 23,637

		Residential Mortgage and Consumer Loans December 31, 2016
	Performing	Nonperforming	Total
Consumer Real Estate:
Home equity	$ 301	$ 498	$ 799
Home equity line of credit	19	-	19
1-4 family residential mortgages	1,339	75	1,414
	1,659	573	2,232
Consumer Other:
Student loans	794	61	855
Other	110	1	111
	904	62	966
Total  consumer loans	$ 2,563	$ 635	$ 3,198

Schedule of Age Analysis of Allowance for Loan Losses

An analysis of the activity in the allowance for loan losses for the years 2017 and 2016 is as follows:

(in 000's)		Year to Date ended December 31, 2017
	Commercial and industrial	Commercial real estate	Consumer real estate	Consumer loans other	Unallocated	Total
Beginning balance	$ 68	$ 179	$ 10	$ 11	$32	$ 300
Provision for possible loan losses	(65)	28	(10)	(3)	(32)	(82)
Charge-offs	-	(52)	(18)	(5)	-	(75)
Recoveries	4	-	28	5	-	37
Net charge-offs	4	(52)	10	-	-	(38)
Ending balance	$ 7	$ 155	$ 10	$ 8	$ -	$ 180

(in 000's)		Year to Date ended December 31, 2016
	Commercial and industrial	Commercial real estate	Consumer real estate	Consumer loans other	Unallocated	Total
Beginning balance	$ 151	$ 250	$ 8	$ 9	$  -	$ 418
Provision for possible loan losses	(87)	(30)	15	1	32	(69)
Charge-offs	-	(41)	(22)	(5)	-	(68)
Recoveries	4	-	9	6	-	19
Net charge-offs	4	(41)	(13)	1	-	(49)
Ending balance	$ 68	$ 179	$ 10	$ 11	$ 32	$ 300

(in 000's)		Year to Date ended December 31, 2017
	Commercial and industrial	Commercial real estate	Consumer real estate	Consumer loans other	Unallocated	Total
Period-end amount allocated to:
Loans individually evaluated for impairment	$        -	$         -	$       -	$     -	$ -	$     -
Loans collectively  evaluated for impairment	7	155	10	8		180
	$        7	$     155	$     10	$     8	$ -	$ 180
Loans, ending balance:
Loans individually evaluated for impairment	$        76	$   1,201	$        -	$      -	$ -	$1,277
Loans collectively  evaluated for impairment	1,722	20,188	1,729	809		24,448
Total	$ 1,798	$ 21,389	$ 1,729	$ 809	$ -	$25,725

(in 000's)		Year to Date ended December 31, 2016
	Commercial and industrial	Commercial real estate	Consumer real estate	Consumer loans other	Unallocated	Total
Period-end amount allocated to:
Loans individually evaluated for impairment	$    -	$   54	$    -	$    -	$    -	$54
Loans collectively  evaluated for impairment	68	125	10	11	32	246
	$ 68	$ 179	$ 10	$ 11	$ 32	$300
Loans, ending balance:
Loans individually evaluated for impairment	$ 352	$ 1,731	$ -	$ -	$ -	$2,083
Loans collectively  evaluated for impairment	1,797	19,757	2,232	966		24,752
Total	$ 2,149	$ 21,488	$ 2,232	$ 966	$ -	$26,835