4. Loans and Allowance For Loan Losses (Tables)

12 Months Ended

Dec. 31, 2016

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)	2016	2015
Commercial and industrial:
Commercial	$               890	$               1,535
SBA loans	-	40
Asset-based	1,259	1,487
Total commercial and industrial	2,149	3,062
Commercial real estate:
Commercial mortgages	11,385	13,774
SBA loans	255	353
Construction	542	2,175
Religious organizations	9,306	10,112
Total commercial real estate	21,488	26,414
Consumer real estate:
Home equity loans	799	897
Home equity lines of credit	19	20
1-4 family residential mortgages	1,414	1,924
Total consumer real estate	2,232	2,841
Consumer and other:
Student loans	855	1,081
Other	111	121
Total consumer and other	966	1,202
Allowance for loan losses	(300)	(418)
Loans, net	$            26,535	$            33,101

Schedule of Activity in Related Party Loans

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

	2016	2015
Balance outstanding at December 31,	$ 775,078	$ 845,477
Principal additions (affiliations)	159,974	-
Disaffiliations	-	-
Principal reductions	(68,118)	(70,399)
Balance outstanding at December 31,	$ 866,934	$ 775,078

Schedule of Age Analysis of Past Due Loans

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
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

An age analysis of past due loans, segregated by class of loans, as of December 31, 2015 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	$ -	$ -	$ 110	$ 110	$ 1,425	$ 1,535
SBA loans	-	-	40	40	-	40
Asset-based	11	-	289	300	1,187	1,487
Total Commercial and industrial	11	-	439	450	2,612	3,062
Commercial real estate:
Commercial mortgages	169	39	1,335	1,543	12,231	13,774
SBA loans	-	-	271	271	82	353
Construction	-	-	-	-	2,175	2,175
Religious organizations	-	-	471	471	9,641	10,112
Total Commercial real estate	169	39	2,077	2,285	24,129	26,414
Consumer real estate:
Home equity loans	56	125	358	539	358	897
Home equity lines of credit	-	-	-	-	20	20
1-4 family residential mortgages	35	-	129	164	1,760	1,924
Total consumer real estate	91	125	487	703	2,138	2,841
Total real estate	260	164	2,564	2,988	26,267	29,255
Consumer and other:
Student loans	66	129	-	195	886	1,081
Other	2	-	-	2	119	121
Total consumer and other	68	129	-	197	1,005	1,202
Total loans	$ 339	$ 293	$ 3,003	$ 3,635	$ 29,884	$ 33,519

Schedule of Impaired Loans

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	-	-	-	-	-	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

Year-end 2015 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	$ 818	$ 353	$ -	$ 353	$ -	$ 446	$ -
SBA  loans	46	-	46	46	-	38	2
Asset-based	40	40	-	40	-	54	2
Total Commercial and industrial	904	393	46	439	-	538	4
Commercial real estate:
Commercial mortgages	1,334	810	524	1,334	91	579	9
SBA  Loans	271	271	-	271	-	161	2
Religious Organizations	471	471	-	471	-	630	2
Total Commercial real estate	2,076	1,552	524	2,076	91	1,370	13
Total Loans	$ 2,980	$ 1,945	$ 570	$ 2,515	$ 91	$ 1,908	$ 17

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, 2016
	Good/ Excellent	Satisfactory	Pass	Special        Mention	Substandard	Doubtful	Total
Commercial and industrial:
Commercial	$ 260	$ 331	$ 9	$ 38	$ 252	$ -	$ 891
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	-	-	-	-	515
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

(In 000's)			Commercial Loans, December 31, 2015
	Good/ Excellent	Satisfactory	Pass	Special Mention	Substandard	Doubtful	Total
Commercial and industrial:
Commercial	$ 285	$ 922	$ 16	$ 58	$ 254	$ -	$ 1,535
SBA loans	-	-	-	-	40	-	40
Asset-based	-	900	222	-	289	76	1,487
	285	1,822	238	58	583	76	3,062
Commercial real estate:
Commercial mortgages	-	10,689	1,098	613	1,151	223	13,774
SBA Loans	-	82	-	-	271	-	353
Construction	-	2,175	-	-	-	-	2,175
Religious organizations	-	7,624	1,131	886	471	-	10,112
	-	20,570	2,229	1,499	1,893	223	26,414
Total commercial loans	$ 285	$ 22,393	$ 2,467	$ 1,557	$ 2,476	$ 299	$ 29,476

		Residential Mortgage and Consumer Loans December 31, 2015
	- Performing/Nonperforming
	Performing	Nonperforming	Total
Consumer Real Estate:
Home equity	$ 539	$ 358	$ 897
Home equity line of credit	20	-	20
1-4 family residential mortgages	1,795	129	1,924
	2,354	487	2,841
Consumer Other:
Student loans	1,081	-	1,081
Other	121	-	121
	1,202	-	1,202
Total  consumer loans	$ 3,556	$ 487	$ 4,043

Schedule of Age Analysis of Allowance for Loan Losses

An analysis of the activity in the allowance for loan losses for the years 2016 and 2015 is as follows:

(in 000's)		Year to Date ended December 31, 2016
	Commercial and industrial	Commercial real estate	Consumer real estate	Consumer loans other	Unallocated	Unallocated	Total
Beginning balance	$ 151	$ 250	$ 8	$ 9	$ -	$ -	$ 418
Provision for possible loan losses	(87)	(30)	15	1	$ (101)	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	$ (101)	$ 32	$ 300

(in 000's)		Year to Date ended December31,2015
	Commercial and industrial	Commercial real estate	Consumer real estate	Consumer loans other	Unallocated	Unallocated	Total
Beginning balance	$ 403	$ 300	$ 20	$ 12	$ -	$ -	$ 735
Provision for possible loan losses	3	(47)	(18)	(6)	-	-	(68)
Charge-offs	(259)	(3)	-	(17)	-	-	(279)
Recoveries	4		6	20	-	-	30
Net charge-offs	(255)	(3)	6	3	-	-	(249)
Ending balance	$ 151	$ 250	$ 8	$ 9	$ -	$ -	$ 418

(in 000's)		Year to Date ended December31,2015
	Commercial and industrial	Commercial real estate	Consumer real estate	Consumer loans other	Unallocated	Unallocated	Total
Period-end amount allocated to:
Loans indivdually 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 indivdually 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

(in 000's)		Year to Date ended December31,2015
	Commercial and industrial	Commercial real estate	Consumer real estate	Consumer loans other	Unallocated	Unallocated	Total
Period-end amount allocated to:
Loans indivdually evaluated for impairment	$ 9	$ 47	$ -	$ -	$ -	$ -	$                    56
Loans collectively  evaluated for impairment	167	164	22	9		-	362
	$ 176	$ 211	$ 22	$ 9	$ -	$ -	$                  418
Loans, ending balance:
Loans indivdually evaluated for impairment	$ 439	$ 2,076	$ -	$ -	$ -	$ -	$               2,515
Loans collectively  evaluated for impairment	2,623	24,338	2,841	1,202		0	31,004
Total	$ 3,062	$ 26,414	$ 2,841	$ 1,202	$ -	$ -	$             33,519