Rhinebeck Bancorp (RBKB) 10-Q 24 Dec 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Dec. 21, 2018
Document And Entity Information [Abstract]
Entity Registrant Name	Rhinebeck Bancorp, Inc.
Entity Central Index Key	1,751,783
Trading Symbol	rbkb
Entity Current Reporting Status	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		100
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false

Consolidated Statements of Fina

Consolidated Statements of Financial Condition - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Assets
Cash and due from banks	$ 12,596	$ 10,460
Available for sale securities (at fair value)	102,387	113,302
Held to maturity securities (fair value of $0 and $1,928, respectively)		1,914
Loans receivable (net of allowance for loan losses of $6,310 and $5,457, respectively)	652,053	566,178
Federal Home Loan Bank stock	2,874	1,108
Accrued interest receivable	2,418	2,149
Cash surrender value of life insurance	17,918	17,577
Deferred tax assets (net of valuation allowance of $985 and $982, respectively)	3,332	3,021
Premises and equipment, net	16,593	17,025
Other real estate owned	1,739	2,233
Goodwill	1,410	1,505
Intangible assets, net	294	326
Other assets	6,093	5,305
Total assets	819,707	742,103
Deposits
Noninterest bearing	185,222	157,828
Interest bearing	506,496	492,277
Total deposits	691,718	650,105
Mortgagors' escrow accounts	3,521	7,284
Advances from the Federal Home Loan Bank	53,621	14,900
Subordinated debt	5,155	5,155
Accrued expenses and other liabilities	8,679	9,682
Total liabilities	762,694	687,126
Stockholders' Equity
Common stock (par value $0.01 per share, 100 shares outstanding)
Additional paid-in capital	100	100
Retained earnings	64,991	61,832
Accumulated other comprehensive loss:
Net unrealized loss on available for sale securities, net of taxes	(4,244)	(2,322)
Defined benefit pension plan, net of taxes	(3,834)	(4,633)
Total accumulated other comprehensive loss	(8,078)	(6,955)
Total stockholders' equity	57,013	54,977
Total liabilities and stockholders' equity	$ 819,707	$ 742,103

Consolidated Statements of Fi_2

Consolidated Statements of Financial Condition (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Held to maturity securities, fair value	$ 0	$ 1,928
Allowance for loan losses on loans receivable	6,310	5,457
Deferred tax valuation allowance	$ 985	$ 982
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares outstanding	100	100

Consolidated Statements of Inco

Consolidated Statements of Income (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Interest and Dividend Income
Interest and fees on loans	$ 8,570	$ 6,477	$ 22,713	$ 18,738
Interest and dividends on securities	578	590	1,762	1,859
Other income	5	25	14	48
Total interest and dividend income	9,153	7,092	24,489	20,645
Interest expense on deposits	1,112	784	2,927	2,287
Interest expense on borrowings	311	45	673	153
Total interest expense	1,423	829	3,600	2,440
Net interest income	7,730	6,263	20,889	18,205
Provision for loan losses	525	225	1,575	675
Net interest income after provision for loan losses	7,205	6,038	19,314	17,530
Noninterest Income
Service charges on deposit accounts	785	613	2,030	1,799
Net realized loss on sales and calls of securities	(21)	(2)	(22)	(14)
Net gain on sales of loans	167	163	435	432
Increase in cash surrender value of insurance	101	116	300	345
Net gain from sale of other real estate owned		1	0	0
Write-downs of other real estate owned			(387)
Other real estate owned income	11	10	32	32
Gain on sale of subsidiary		1,834		1,834
Loss on disposal of premises and equipment		(106)		(106)
Insurance related income		283		1,403
Investment advisory income	225	183	557	565
Other	230	253	685	735
Total noninterest income	1,498	3,348	3,630	7,025
Noninterest Expenses
Salaries and employee benefits	3,601	3,287	10,520	10,267
Sales commissions		30		217
Occupancy	818	787	2,572	2,532
Data processing	283	272	851	879
Professional fees	217	186	635	588
Advertising	148	166	532	460
FDIC deposit insurance and other insurance	229	182	608	612
Other real estate owned expense	101	76	184	139
Amortization of intangible assets	11	14	32	57
Impairment loss on goodwill			95	0
Other	1,065	1,010	3,211	3,099
Total noninterest expenses	6,473	6,010	19,240	18,850
Income before income taxes	2,230	3,376	3,704	5,705
Provision for income taxes	266	754	545	1,471
Net income	$ 1,964	$ 2,622	$ 3,159	$ 4,234

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Statement of Comprehensive Income [Abstract]
Net Income	$ 1,964	$ 2,622	$ 3,159	$ 4,234
Unrealized (losses) gains on available for sale securities:
Unrealized holding (losses) gains arising during the period	(670)	1	(2,455)	645
Reclassification adjustment for losses realized in net realized gain on sales and calls of securities on the consolidated statements of income	21	2	22	14
Net unrealized (losses) gains on available for sale securities	(649)	3	(2,433)	659
Tax effect	137	(1)	511	(224)
Unrealized (losses) gains on available for sale securities, net of tax	(512)	2	(1,922)	435
Defined benefit pension plan:
Actuarial gain arising during the period			823
Reclassification adjustment for amortization of net actuarial loss			187
Total			1,010
Tax effect			(211)
Defined pension benefit plan gain, net of tax			799
Other comprehensive (loss) income	(512)	2	(1,123)	435
Total Comprehensive Income	$ 1,452	$ 2,624	$ 2,036	$ 4,669

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Parentheticals) (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Available-for-sale Securities, gross realized losses	$ (137)	$ 1	$ (511)	$ 224
Amortization of net actuarial loss			(211)
Income tax expense provision
Available-for-sale Securities, gross realized losses	$ 4	$ 1	5	$ 5
Amortization of net actuarial loss			$ 39

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Loss	Total
Balance at Dec. 31, 2016	$ 0	$ 100	$ 57,686	$ (5,269)	$ 52,517
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			4,234		4,234
Other comprehensive loss				435	435
Balance at Sep. 30, 2017	0	100	61,920	(4,834)	57,186
Balance at Dec. 31, 2017	0	100	61,832	(6,955)	54,977
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			3,159		3,159
Other comprehensive loss				(1,123)	(1,123)
Balance at Sep. 30, 2018	$ 0	$ 100	$ 64,991	$ (8,078)	$ 57,013

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash Flows from Operating Activities
Net income	$ 3,159	$ 4,234
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization and accretion of premiums and discounts on investments, net	265	286
Net realized loss on sales and calls of securities	22	14
Provision for loan losses	1,575	675
Loans originated for sale	(26,937)	(29,615)
Proceeds from sale of loans	29,146	29,567
Net gain on sale of mortgage loans	(435)	(432)
Net gain on sale of other real estate owned	0	0
Amortization of intangible assets	32	57
Gain on sale of subsidiary		(1,834)
Impairment loss on goodwill	95	0
Depreciation and amortization	866	856
Write-down of other real estate owned	387
Loss from disposal of premises and equipment		106
Deferred income tax (benefit) expense	(12)	134
Increase in cash surrender value of insurance	(300)	(345)
Decrease (increase) in accrued interest receivable	(269)	325
Decrease (increase) in other assets	(788)	697
Increase in accrued expenses and other liabilities	7	217
Net cash provided by operating activities	6,813	4,942
Cash Flows from Investing Activities
Proceeds from sales and calls of available for sale securities	2,113	26,519
Proceeds from maturities and principal repayments of securities	11,881	14,542
Purchases of securities	(3,885)	(19,568)
Net (purchases) sales of FHLB stock	(1,766)	1
Net increase in loans	(89,224)	(34,489)
Purchases of bank owned life insurance policies	(41)	(41)
Purchases of bank premises and equipment	(434)	(408)
Proceeds from disposal of premises and equipment		525
Net decrease of other real estate owned		2
Proceeds from sale of other real estate owned	108	281
Proceeds from sale of subsidiary		3,443
Net cash used in investing activities	(81,248)	(9,193)
Cash Flows from Financing Activities
Net increase in demand deposits, NOW, money market and savings accounts	30,911	17,035
Net increase (decrease) in time deposits	10,702	(10,902)
Decrease in mortgagors' escrow accounts	(3,763)	(3,317)
Net increase in short-term debt	20,537	700
Net increase in long-term debt	18,184
Net cash provided by financing activities	76,571	3,516
Net increase (decrease) in cash and due from banks	2,136	(735)
Cash and Due from Banks
Beginning balance	10,460	12,976
Ending balance	12,596	12,241
Cash paid for:
Interest	2,081	1,610
Income taxes	368	1,009
Noncash Investing and Financing Activities
Unrealized holding (loss) gain on available for sale securities arising during the period	(2,433)	659
Transfer of loans to other real estate owned		$ 139
Decrease in defined benefit plan liability included in other comprehensive loss	$ 1,010

Nature of Business and Signific

Nature of Business and Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Nature of Business and Significant Accounting Policies	1. Nature of Business and Significant Accounting Policies Rhinebeck Bancorp, MHC (“Company”) is a mutual holding company whose subsidiary is Rhinebeck Bank (“Bank”), a New York chartered stock savings bank. The Company provides a full range of banking and financial services to consumer and commercial customers through its eleven branches and two representative offices located in Dutchess, Ulster, Orange, and Albany counties. Financial services including investment advisory and financial product sales are offered through a division of the Bank doing business as Rhinebeck Asset Management (“RAM”). A description of the Company's significant accounting policies are presented below. Basis of Financial Statements Presentation The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and general practices within the banking industry. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities, as of the date of the consolidated statements of financial condition and reported amounts of revenues and expenses for the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, the valuation of securities and other real estate owned, the evaluation of investment securities for other-than-temporary impairment, the evaluation of goodwill for impairment, the valuation of deferred tax assets and the determination of pension obligations. The interim financial statements at September 30, 2018 and for the three and nine months ended September 30, 2018 and 2017, respectively, are unaudited and reflect all normal recurring adjustments that are, in the opinion of management, necessary for a fair presentation of the results for the interim periods presented. The results of operations for the nine months ended September 30, 2018 are not necessarily indicative of the results to be achieved for the remainder of 2018 or any other period. Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All significant intercompany accounts and transactions have been eliminated in consolidation. Significant Group Concentrations of Credit Risk Most of the Company’s activities are with customers located in the New York State counties of Dutchess, Ulster, Orange, Columbia, Putnam, and Albany. Although the Company has a diversified loan portfolio, a substantial portion of its customers’ abilities to repay their loans is dependent on the economic conditions in the territories in which the Company operates. Cash and Cash Equivalents Cash and due from banks and federal funds sold are recognized as cash equivalents in the consolidated statements of financial condition and cash flows. Federal funds sold generally mature in one day. The Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents. Investment in Debt and Marketable Equity Securities Debt securities that management has the positive intent and ability to hold to maturity are classified as “held to maturity” and are recorded at amortized cost. “Trading” securities, if any, are carried at fair value, with unrealized gains and losses recognized in earnings. Securities not classified as held to maturity or trading, including equity securities with readily determinable fair values, are classified as “available for sale” and are recorded at fair value, with unrealized gains and losses excluded from earnings and reported in accumulated other comprehensive income (loss), net of taxes. Purchase premiums and discounts are recognized in interest income using the interest method over the maturity terms of the securities. Realized gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method. The Company evaluates securities for other-than temporary impairment on a regular basis. The evaluation considers several factors including the amount of the unrealized loss, the period of time the security has been in a loss position and the credit standing of the issuer. When the Company does not intend to sell the security and it is likely that the Company will not be required to sell the security before recovery of its cost basis, the credit loss determined due to a permanent impairment will be recognized in earnings. The credit loss component recognized is identified as the amount of future principal cash flows not expected to be received over the remaining term of the security as projected based on cash flow estimates discounted at the applicable original yield of the security. Loans Receivable Loans that the Company has the intent and ability to hold for the foreseeable future or until maturity or payoff generally are reported at their outstanding unpaid principal balances adjusted for unearned income, including any allowance for loan losses and any unamortized deferred fees or costs. Interest income is accrued based on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and amortized as a level yield adjustment over the respective term of the loan. The accrual of interest on loans is discontinued at the time the loan is 90 days past due. Consumer automobile and installment loans are typically charged off no later than 180 days past due. Past due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual status or charged-off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued, but not collected, for loans that are placed on nonaccrual status or charged off, is reversed against interest income. The interest on these loans is accounted for on the cash-basis method until qualifying for return to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Allowance for Loan Losses The allowance for loan losses is established as losses are estimated to have occurred through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when management determines all or part of the loan balance is uncollectible. Subsequent recoveries, if any, are credited to the allowance. The allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectability of the loans in light of historical experience, the size and composition of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The allowance calculation methodology involves segregation of the total loan portfolio into segments. The Company’s loans receivable portfolio is comprised of the following segments: commercial real estate, residential real estate, commercial and industrial and consumer. The segments of the Company’s loans receivable portfolio are further disaggregated into classes based on identified associated risks within those segments. This allows management to better monitor risk and performance. Commercial real estate loans are separated into the two classes: non-residential and multi-family. Non-residential and multi-family loans include long-term loans financing commercial properties and include both owner and non-owner occupied properties. land loans, comprised mostly of non-owner occupied projects, whereby the property is generally under development and tends to have more risk than the owner occupied loans. Residential real estate loans are secured by the borrower’s residential real estate generally in a first lien position. Residential mortgages have varying loan interest rates depending on the financial condition of the borrower, the loan to value ratio and the term of the loan. The commercial and industrial loan segment consists of loans made for purposes of financing the activities of commercial customers. The assets financed through commercial and industrial loans are used within the business for its ongoing operations. Repayment of commercial and industrial loans predominately comes from the cash flow of the business or the ongoing operations of assets. Consumer loans are classified into the following three classes: indirect automobile loans, home equity loans and other consumer loans. Indirect automobile loans are secured by the borrowers’ automobiles and originated through the Company’s relationships with the automobile dealers in the various counties in the Company’s service area. Home equity loans are secured by the borrower’s residential real estate in a first or second lien position. Other direct consumer loans may be unsecured. The Company has established credit policies applicable to each type of lending activity in which it engages. The Company evaluates the creditworthiness of each customer and, in most cases, extends credit of up to 80% of the market value of the collateral at the date of the credit extension, depending on the borrowers' creditworthiness and the type of collateral. The Company’s credit policies determine advance rates against the different forms of collateral that can be pledged against commercial and industrial and commercial real estate loans. Typically, the majority of loans will be limited to a percentage of their underlying collateral values such as real estate values, automobiles, equipment, eligible accounts receivable and inventory. Individual loan advance rates may be higher or lower depending upon the financial strength of the borrower, past experience with the borrower, the nature of the collateral, competitive offerings and/or term of the loan. The market value of collateral is monitored on an ongoing basis and additional collateral may be obtained when warranted. While collateral provides some assurance as a secondary source of repayment, the Company ordinarily requires the primary source of repayment to be based on the borrower's ability to generate continuing sufficient cash flows. The Company's policy for collateral requires that, generally, the amount of the loan may not exceed 90% of the original appraised value of the property. Private mortgage insurance is usually required for that portion of the loan in excess of 80% of the appraised value of the property. The allowance calculation methodology includes further segregation of loan classes into risk rating categories. The borrower’s overall financial condition, repayment sources, guarantors and value of collateral, if appropriate, are evaluated at least quarterly or when credit deficiencies arise, such as when loan payments are delinquent. Credit quality risk ratings include regulatory classifications of special mention, substandard, doubtful and loss. Loans classified as special mention have potential weaknesses that deserve management’s close attention. If uncorrected, the potential weaknesses may result in deterioration of the repayment prospects. Loans classified substandard have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They include loans that are inadequately protected by the current sound net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans classified doubtful have all the weaknesses inherent in loans classified substandard with the added characteristic that collection or liquidation in full, on the basis of current conditions and facts, is highly improbable. Loans classified as a loss are considered uncollectible and are charged to the allowance for loan losses. Loans not classified are rated pass. The allowance consists of specific and general components. The specific component relates to loans that are considered impaired. For such impaired loans, an allowance is established when the discounted cash flows (or observable market price or collateral value if the loan is collateral dependent) of the impaired loan is lower than the carrying value of that loan. The general component covers all other loans, segregated generally by loan type and is based on historical loss experience with adjustments for qualitative factors which are made after an assessment of internal or external influences on credit quality that are not fully reflected in the historical loss data. These qualitative risk factors generally include: 1. Lending policies and procedures, including underwriting standards and collection, charge-off and recovery practices. 2. National, regional and local economic and business conditions as well as the condition of various market segments, including the value of underlying collateral for collateral dependent loans. 3. Size and composition of the portfolio and terms of loans. 4. Volume and severity of past due, classified and nonaccrual loans as well as loan modifications. 5. Existence and effect of any concentrations of credit and changes in the level of such concentrations. 6. Effect of external factors, such as competition and legal and regulatory requirements. A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls are not necessarily classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan by loan basis for commercial and real estate loans by either the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price, or the fair value of the collateral if the loan is collateral dependent. The estimated fair values of substantially all of the Company’s impaired loans are measured based on the estimated fair value of the loans’ collateral. For loans secured by real estate, estimated fair values are determined primarily through third-party appraisals. When a real estate secured loan becomes impaired, a decision is made regarding whether an updated certified appraisal of the real estate is necessary. This decision is based on various considerations, including the size of the loan, age of the most recent appraisal, the loan-to-value ratio based on the original appraisal and the condition of the property. Appraised values are discounted for expected sales costs to arrive at the estimated recognizable value of the collateral, which is considered to be the estimated fair value. The recorded investment in consumer mortgages and loans secured by residential real estate properties for which formal foreclosure proceedings are in process was $593 and $97 on September 30, 2018 and December 31, 2017, respectively. For loans secured by non-real estate collateral, such as accounts receivable, inventory and equipment, estimated fair values are determined based on the borrower’s financial statements, inventory reports, accounts receivable aging or equipment appraisals or invoices. Indications of value from these sources are generally discounted based on the age of the financial information or the quality of the assets. The evaluation of the need and amount of the allowance for impaired loans and whether a loan can be removed from impairment status is made on a quarterly basis. The Company’s policy for recognizing interest income on impaired loans does not differ from its overall policy for interest recognition. The Company may grant a concession or modification for economic or legal reasons related to a borrower's financial condition that it would not otherwise consider resulting in a modified loan which is then identified as a troubled debt restructuring (“TDR”). These concessions could include a reduction in the interest rate on the loan, payment extensions, forgiveness of principal, forbearance or other actions intended to maximize collection. Loan modifications are intended to minimize the economic loss and to avoid foreclosure or repossession of the collateral. TDRs are considered impaired loans for purposes of calculating the Company's allowance for loan losses. The Company identifies loans for potential restructure primarily through direct communication with the borrower and evaluation of the borrower's financial statements, revenue projections, tax returns and credit reports. Even if the borrower is not presently in default, management will consider the likelihood that cash flow shortages, adverse economic conditions, negative trends, or specific conditions that may result in a payment default in the near future. Regulatory agencies, as an integral part of their examination process, periodically review the Company’s allowance for loan losses and may require the Company to recognize additions to the allowance based on their judgments about information available to them at the time of their examination, which may not be currently available to management. Based on management’s comprehensive analysis of the loan portfolio, management believes the current level of the allowance for loan losses is adequate. Loans Held for Sale Loans held for sale are those mortgage loans the Company has the intent to sell in the foreseeable future and are carried at the lower of aggregate cost or market value, with valuation changes recorded in noninterest income. Gains and losses on sales of loans are recognized at the trade dates and are determined by the difference between the sales proceeds and the carrying value of the loans. Mortgage loans held for sale are generally sold with the mortgage servicing rights retained by the Company. Gains or losses on sales of mortgage loans are recognized based on the difference between the selling price and the carrying value of the related mortgage loans sold. Mortgage service rights are recorded and amortized over the life of the loan. Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company – put presumptively beyond the reach of the transferor and its creditors, even in bankruptcy or other receivership, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets and (3) the transferor does not maintain effective control over the transferred assets through either (a) an agreement that both entitles and obligates the transferor to repurchase or redeem the assets before maturity or (b) the ability to unilaterally cause the holder to return specific assets, other than through a cleanup call. Servicing Servicing assets are recognized as separate assets developed through the sale of residential mortgages. Servicing rights are initially recorded at fair value with the income statement effect recorded in gain or loss on sales of loans. Fair value is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, the custodial earnings rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. Capitalized servicing rights are reported in other assets and are amortized into noninterest income in proportion to and over the period of the estimated future net servicing income of the underlying financial assets. Servicing assets are evaluated for impairment based upon the fair value of the rights as compared to amortized cost. Impairment is recognized through a valuation allowance and charged to noninterest income, to the extent that fair value is less than the capitalized amount. If the Company later determines that all or a portion of the impairment no longer exists, a reduction of the allowance may be recorded as an increase to income. Other Real Estate Owned Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less cost to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less cost to sell. Revenue and expenses from operations and changes in the valuation allowance are included in operations. Costs relating to the development and improvement of the property are capitalized, subject to the resulting limit of fair value of the collateral. Gains or losses are included in operations upon disposal. Other real estate owned included $935 and $1,322 of residential real estate and $804 and $911 of commercial property on September 30, 2018 and December 31, 2017, respectively. Premises and Equipment Premises and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation is charged to operations using the straight-line method over the estimated useful lives of the related assets. Rent expense is charged to operations over the expected lease term using the straight-line method. Leasehold improvements are amortized over the shorter of the improvements' estimated economic lives or the related lease terms. Gains and losses on dispositions are recognized upon realization. Maintenance and repairs are expensed as incurred and improvements are capitalized. Bank-Owned Life Insurance The Company purchased bank owned life insurance (“BOLI”) on a chosen group of employees and trustees. The Company is the owner and sole beneficiary of the policies. Earnings from BOLI are recognized as part of noninterest income. BOLI is carried at cash surrender value. Death benefit proceeds received in excess of the policies cash surrender values are recognized in income upon receipt. The Company does not intend to surrender these policies and, accordingly, no deferred taxes have been provided. Significant One-Time Business Transactions At the close of business on August 15, 2017, the Bank sold all of its interest in its subsidiary Brinckerhoff and Neuville, Inc. (“B&N”) in a stock transaction for net proceeds of $3,443. As a result, the Company realized a $1,834 net gain on the sale, which is separately reported on the consolidated statements of income. B&N had pre-tax profit of $437 in 2017. Goodwill and Amortizable Intangible Assets The excess of the purchase price of an acquisition over the net fair value of the identifiable tangible and intangible assets and liabilities is assigned to goodwill. Goodwill is not amortizable, but is subject to at least an annual assessment, or more frequently in the presence of certain circumstances, for impairment. Other intangible assets are stated at cost, less accumulated amortization and consist of purchased customer accounts. Purchased customer accounts primarily consist of records and files that contain information about investment holdings. These assets are amortized on a straight-line basis over the related estimated lives of approximately 13 years. In the presence of certain circumstances, intangible assets may be assessed for impairment as well. Impairment exists when carrying value exceeds its fair value. In such circumstances a charge for the relevant impairment is recognized and the net book value is reduced to the appropriate value. Income Taxes The Company recognizes income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that all or some portion of the deferred tax assets will not be realized. When tax returns are filed, it is highly expected that most positions taken would be sustained upon examination by the taxing authorities, while others may be subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50% likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company has no liabilities for uncertain tax positions at September 30, 2018 and December 31, 2017. Interest and penalties associated with unrecognized tax benefits, if any, would be classified as an additional provision for income taxes in the consolidated statements of income. Comprehensive Income (Loss) GAAP requires that recognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available for sale securities and the net actuarial loss of the defined benefit pension plan, are reported as a separate component of the stockholders’ equity section of the consolidated statements of financial condition, such items, along with net income, are components of comprehensive income (loss). Fair Value The Company uses fair value measurements to record fair value adjustments to certain assets and to determine fair value disclosures. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is best determined based upon quoted market prices. However, in certain instances, there are no quoted market prices for certain assets or liabilities. In cases where quoted market prices are not available, fair values are based on estimates using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the asset or liability. Fair value measurements focus on exit prices in an orderly transaction (that is, not a forced liquidation or distressed sale) between market participants at the measurement date under current market conditions. If there has been a significant decrease in the volume and level of activity for the asset or liability, a change in valuation technique or the use of multiple valuation techniques may be appropriate. In such instances, determining the price at which willing market participants would transact at the measurement date under current market conditions depends on the facts and circumstances and requires the use of significant judgment. The Company's fair value measurements are classified into a fair value hierarchy based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. The three categories within the hierarchy are as follows: Level 1 Quoted prices in active markets for identical assets and liabilities. Level 2 Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities in active markets, quoted prices in markets that are not active; and model-based valuation techniques for which all significant inputs are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. Reclassifications Certain amounts in the prior year consolidated financial statements have been reclassified to conform to the current year’s presentation. Impact of Recent Accounting Pronouncements Effective January 1, 2018, the Company adopted Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers (Topic 606)”. ASU No. 2014-09 establishes principles for recognizing revenue upon the transfer of promised goods or services to customers, in an amount that reflects the expected consideration received in exchange for those goods or services. The Company used the modified retrospective method for transition with the cumulative effect recognized as of the date of initial application with no restatement of prior periods. The adoption did not have a significant effect on the Company’s financial statements as the recognition of interest income has been scoped out of the guidance and noninterest income recognition is similar to current revenue recognition practices. See Note 16 for additional information related to the adoption of ASU No. 2014-09. In February 2016, the FASB issued ASU No. 2016-02 “Leases (Topic 842)”. This ASU requires lessees to recognize the assets and liabilities that arise from leases with a lease term of more than 12 months on the balance sheet. A lessee should recognize in the statements of financial position a right-of-use asset representing its right to use the underlying asset for the lease term and a liability to make lease payments. This ASU is effective for the Company in 2019. Early adoption is permitted. The Company is currently assessing the effect that ASU No. 2016-02 will have on its results of operations, financial position and cash flows. In June 2016, the FASB issued ASU No. 2016-13 on “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. This ASU requires credit losses on most financial assets be measured at amortized cost and certain other instruments to be measured using an expected credit loss model (referred to as the current expected credit loss (“CECL”) model). Under this model, entities will estimate credit losses over the entire contractual term of the instrument (considering estimated prepayments, but not expected extensions or modifications unless reasonable expectation of a troubled debt restructuring exists) from the date of initial recognition of that instrument. The measurement of expected credit losses is based upon relevant information about past events, including historical experience, current conditions and reasonable and supportable forecasts that affect the collectab

Available for Sale Securities

Available for Sale Securities	9 Months Ended
	Sep. 30, 2018
Debt Securities, Available-for-sale [Abstract]
Available for Sale Securities	2. Available for Sale Securities The amortized cost, gross unrealized gains and losses and fair values of available for sale securities are as follows: September 30, 2018 (unaudited) Amortized Cost Gross Gross Unrealized Losses Fair Value U.S. Treasury securities $ 3,039 $ - $ (111 ) $ 2,928 U.S. government agency mortgage-backed securities-residential 86,568 - (4,555 ) 82,013 U.S. government agency securities 16,923 - (706 ) 16,217 Municipal securities ¹ 1,229 1 (1 ) 1,229 Total $ 107,759 $ 1 $ (5,373 ) $ 102,387 December 31, 2017 U.S. Treasury securities $ 3,048 $ - $ (47 ) $ 3,001 U.S. government agency mortgage-backed securities-residential 93,858 1 (2,470 ) 91,389 U.S. government agency securities 16,935 - (409 ) 16,526 Municipal securities ¹ 2,401 1 (16 ) 2,386 Total $ 116,242 $ 2 $ (2,942 ) $ 113,302 ¹ The issuers of municipal securities are all within New York State. The following table presents the fair value and unrealized losses of the Company’s available for sale securities with gross unrealized losses aggregated by the length of time the individual securities have been in a continuous unrealized loss position: Less Than 12 Months 12 Months or Longer Total Fair Value Unrealized Fair Value Unrealized Fair Value Unrealized September 30, 2018 (unaudited) U.S. Treasury securities $ - $ - $ 2,928 $ (111 ) $ 2,928 $ (111 ) U.S. government agency mortgage-backed securities-residential 6,908 (168 ) 74,676 (4,387 ) 81,584 (4,555 ) U.S. government agency securities - - 16,217 (706 ) 16,217 (706 ) Municipal Securities 533 (1 ) - - 533 (1 ) Total $ 7,441 $ (169 ) $ 93,821 $ (5,204 ) $ 101,262 $ (5,373 ) December 31, 2017 U.S. Treasury securities $ 3,001 $ (47 ) $ - $ - $ 3,001 $ (47 ) U.S. government agency mortgage-backed securities-residential 34,601 (542 ) 56,170 (1,928 ) 90,771 (2,470 ) U.S. government agency securities 3,923 (50 ) 12,603 (359 ) 16,526 (409 ) Municipal Securities 593 (3 ) 977 (13 ) 1,570 (16 ) Total $ 42,118 $ (642 ) $ 69,750 $ (2,300 ) $ 111,868 $ (2,942 ) At September 30, 2018 and December 31, 2017, the Company had 98 and 100 individual available-for-sale securities with unrealized losses totaling $5,373 and $2,942, respectively, with an aggregate depreciation of 5.31% and 2.63%, respectively, from the Company’s amortized cost. Management believes that none of the unrealized losses on available for sale securities are other-than-temporary because substantially all of the unrealized losses in the Company’s investment portfolio relate to market interest rate changes on debt and mortgage-backed securities issued either directly by the government or from government sponsored enterprises. Because the Company does not intend to sell the securities and it is not likely that the Company will be required to sell the securities before recovery of their amortized cost basis, which may be maturity, the Company does not consider those investments to be other-than-temporarily impaired at September 30, 2018 and December 31, 2017. The amortized cost and fair value of available for sale debt securities at September 30, 2018 and December 31, 2017, by contractual maturities, are presented below. Actual maturities of mortgage-backed securities may differ from contractual maturities because the mortgages underlying the securities may be called or repaid without any penalties. Because mortgage-backed securities are not due at a single maturity date, they are not included in the maturity categories in the following maturity summary as follows: September 30, 2018 December 31, 2017 (unaudited) Amortized Cost Fair Value Amortized Cost Fair Value Maturity: Within 1 year $ 320 $ 321 $ 335 $ 335 After 1 but within 5 years 18,162 17,418 20,074 19,623 After 5 but within 10 years 1,975 1,902 1,975 1,954 After 10 years 734 733 - - Mortgage-backed securities 86,568 82,013 93,858 91,390 Total $ 107,759 $ 102,387 $ 116,242 $ 113,302 At September 30, 2018 and December 31, 2017, available for sale securities with a carrying value of $27,769 and $1,285, respectively, were pledged to secure Federal Home Loan Bank of New York (“FHLBNY”) borrowings. In addition $1,029 and $2,350, respectively, were pledged to secure borrowings at the Federal Reserve Bank of New York (“FRBNY”). For the first nine months of 2018, there were $2,113 of securities sold as compared to sale proceeds of $30,786 for the year ended December 31, 2017. During the period ended September 30, 2018, there were no gross gains recorded while for the year ended December 31, 2017 there were gross gains of $45. During these two reported periods there were gross losses of $22 and $72 realized on the sales of available for sale securities, respectively.

Held to Maturity Securities

Held to Maturity Securities	9 Months Ended
	Sep. 30, 2018
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Held to Maturity Securities	3. Held to Maturity Securities The amortized cost, gross unrealized gains and losses and fair values of held to maturity securities are as follows: September 30, 2018 (unaudited) Amortized Gross Gross Fair Value Other $ - $ - $ - $ - Municipal securities ¹ - - - - Total $ - $ - $ - $ - December 31, 2017 Other $ 332 $ - $ - $ 332 Municipal securities ¹ 1,582 15 (1 ) 1,596 Total $ 1,914 $ 15 $ (1 ) $ 1,928 ¹ The issuers of municipal securities are all within New York State. The amortized cost and fair value of held to maturity debt securities at September 30, 2018 and December 31, 2017, by contractual maturities, are presented below. Actual maturities of mortgage-backed securities may differ from contractual maturities because the mortgages underlying the securities may be called or repaid without any penalties: September 30, 2018 December 31, 2017 (unaudited) Amortized Cost Fair Value Amortized Cost Fair Value Maturity: Within 1 year $ - $ - $ 252 $ 252 After 1 but within 5 years - - 576 575 After 5 but within 10 years - - - - After 10 years - - 754 769 Other - - 332 332 Total $ - $ - $ 1,914 $ 1,928 At September 30, 2018 and December 31, 2017, held to maturity securities with an amortized cost of $0 and $1,362, respectively, were pledged at the FRBNY for borrowings. During the third quarter, as part of an effort to increase the performance of our investment portfolio, seven underperforming bonds were swapped for better yielding instruments. It was later discovered that in the group sold were two bonds, totaling $575 in book value, which were designated as held to maturity (“HTM”). As part of that transaction a loss on disposition of $4 was recognized. As a further consequence of this action, in accordance with ASC 320-10-35, the four remaining HTM securities that totaled $1,163 were reclassified as available for sale (“AFS”) and the unrealized holding loss of $1 was recognized in AOCI, net of the applicable taxes for the period ended September 30, 2018. As a result of the sale and subsequent reclassification, the whole of our investment portfolio is now AFS. Securities purchased in the future will be designated as AFS.

Loans and Allowance for Loan Lo

Loans and Allowance for Loan Losses	9 Months Ended
	Sep. 30, 2018
Receivables [Abstract]
Loans and Allowance for Loan Losses	4. Loans and Allowance for Loan Losses A summary of the Company’s loan portfolio is as follows: September 30, December 31, 2018 2017 (unaudited) Commercial real estate: Construction $ 10,407 $ 5,621 Non-residential 201,913 192,469 Multifamily 12,379 13,103 Residential real estate 44,388 43,300 Commercial and industrial 79,055 67,650 Consumer: Indirect automobile 272,892 214,823 Home equity 19,559 19,452 Other consumer 10,453 9,929 Total gross loans 651,046 566,347 Net deferred loan costs 7,317 5,288 Allowance for loan losses (6,310 ) (5,457 ) Total net loans $ 652,053 $ 566,178 At September 30, 2018 and December 31, 2017, the unpaid principal balances of loans held for sale, included in the residential real estate category above, were $286 and $2,059. The following tables present the classes of the loan portfolio summarized by the pass category and the criticized categories of special mention, substandard and doubtful within the internal risk system: September 30, 2018 (unaudited) Special Pass Mention Substandard Doubtful Total Commercial real estate: Construction $ 10,407 $ - $ - $ - $ 10,407 Non-residential 189,009 7,276 1,414 4,214 201,913 Multifamily 11,926 - - 453 12,379 Residential 41,943 - - 2,445 44,388 Commercial and industrial 77,768 - 657 630 79,055 Consumer: Indirect automobile 272,350 - - 542 272,892 Home equity 19,287 - - 272 19,559 Other consumer 10,430 - - 23 10,453 Total $ 633,120 $ 7,276 $ 2,071 $ 8,579 $ 651,046 December 31, 2017 Special Pass Mention Substandard Doubtful Total Commercial real estate: Construction $ 4,495 $ - $ 1,126 $ - $ 5,621 Non-residential 181,720 3,485 7,264 - 192,469 Multifamily 13,103 - - - 13,103 Residential 41,115 - - 2,185 43,300 Commercial and industrial 65,351 125 2,156 18 67,650 Consumer: Indirect automobile 214,381 - - 442 214,823 Home equity 19,334 - - 118 19,452 Other consumer 9,925 - - 4 9,929 Total $ 549,424 $ 3,610 $ 10,546 $ 2,767 $ 566,347 Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The past due status of all classes of loans is determined based on contractual due dates for loan payments. The following table presents the classes of the loan portfolio summarized by the aging categories of performing loans and nonaccrual loans: September 30, 2018 (unaudited) Greater Than 30-59 Days 60-89 Days 90 Days Past Total Loans Current Past Due Past Due Due Receivable Nonaccrual Commercial real estate: Construction $ 10,407 $ - $ - $ - $ 10,407 $ - Non-residential 197,367 - 332 4,214 201,913 4,214 Multifamily 11,745 181 - 453 12,379 453 Residential 42,823 849 56 660 44,388 2,366 Commercial and industrial 78,710 16 6 323 79,055 630 Consumer: Indirect automobile 268,108 3,627 640 517 272,892 542 Home equity 19,255 137 - 167 19,559 265 Other consumer 10,281 112 38 22 10,453 23 Total $ 638,696 $ 4,922 $ 1,072 $ 6,356 $ 651,046 $ 8,493 December 31, 2017 Greater Than 30-59 Days 60-89 Days 90 Days Past Total Loans Current Past Due Past Due Due Receivable Nonaccrual Commercial real estate: Construction $ 4,494 $ - $ - $ 1,127 $ 5,621 $ 1,127 Non-residential 184,877 2,229 921 4,442 192,469 4,442 Multifamily 12,637 - 466 - 13,103 - Residential 41,989 450 422 439 43,300 2,100 Commercial and industrial 66,542 69 19 1,020 67,650 1,237 Consumer: Indirect automobile 209,574 4,022 808 419 214,823 442 Home equity 18,637 676 127 12 19,452 12 Other consumer 9,742 176 7 4 9,929 4 Total $ 548,492 $ 7,622 $ 2,770 $ 7,463 $ 566,347 $ 9,364 The following tables summarize information in regards to impaired loans by loan portfolio class: September 30, 2018 (unaudited) Recorded Unpaid Related Average With no related allowance recorded: Commercial real estate: Construction $ - $ - $ - $ 563 Non-residential 4,214 4,616 - 3,877 Multifamily 453 458 - 227 Residential 2,445 3,070 - 2,315 Commercial and industrial 625 749 - 922 Consumer: Indirect automobile 211 247 - 210 Home equity 272 282 - 195 Other consumer 2 2 - 1 Total $ 8,222 $ 9,424 $ - $ 8,310 With an allowance recorded: Commercial real estate: Construction $ - $ - $ - $ - Non-residential - - - 451 Multifamily - - - - Residential - - - - Commercial and industrial 5 5 5 12 Consumer: Indirect automobile 331 338 83 282 Home equity - - - - Other consumer 20 20 11 12 Total $ 356 $ 363 $ 99 $ 757 Total: Commercial real estate: Construction $ - $ - $ - $ 563 Non-residential 4,214 4,616 - 4,328 Multifamily 453 458 - 227 Residential 2,445 3,070 - 2,315 Commercial and industrial 630 754 5 934 Consumer: Indirect automobile 542 585 83 492 Home equity 272 282 - 195 Other consumer 22 22 11 13 Total $ 8,578 $ 9,787 $ 99 $ 9,067 December 31, 2017 Recorded Unpaid Related Average With no related allowance recorded: Commercial real estate: Construction $ 1,127 $ 1,137 $ - $ 1,127 Non-residential 3,539 3,584 - 2,878 Multifamily - - - - Residential 2,184 2,741 - 2,114 Commercial and industrial 1,219 1,700 - 1,325 Consumer: Indirect automobile 210 237 - 179 Home equity 118 119 - 182 Other consumer - 1 - 2 Total $ 8,397 $ 9,519 $ - $ 7,807 With an allowance recorded: Commercial real estate: Construction $ - $ - $ - $ - Non-residential 903 903 300 451 Multifamily - - - - Residential - - - - Commercial and industrial 19 447 19 221 Consumer: Indirect automobile 232 247 75 292 Home equity - - - - Other consumer 3 3 3 18 Total $ 1,157 $ 1,600 $ 397 $ 982 Total: Commercial real estate: Construction $ 1,127 $ 1,137 $ - $ 1,127 Non-residential 4,442 4,487 300 3,330 Multifamily - - - - Residential 2,184 2,741 - 2,114 Commercial and industrial 1,238 2,147 19 1,546 Consumer: Indirect automobile 442 484 75 471 Home equity 118 119 - 182 Other consumer 3 4 3 19 Total $ 9,554 $ 11,119 $ 397 $ 8,789 A loan is considered impaired when based on current information and events it is probable that the Company will be unable to collect all amounts due from the borrower in accordance with the contractual terms of the loan. Impaired loans include nonperforming loans and loans modified as troubled debt restructurings (“TDRs”). Loan modifications, which resulted in these loans being considered TDRs, are primarily in the form of rate concessions and extensions of maturity dates. The Company does not generally recognize interest income on a loan in an impaired status. At September 30, 2018 and December 31, 2017, three loans totaling $1,803 and four loans totaling $1,815, respectively, which were included in impaired loans, were identified as TDRs. In 2018, the Company restructured two loans, a residential mortgage and home equity loan, into a single residential mortgage, with a carrying value of $117, which included both rate and term modifications. In 2017, the Company modified a residential loan and a commercial loan with carrying amounts of $1,661 and $19, respectively, through rate and term modifications. Interest income on impaired loans was immaterial during each of the periods presented. At September 30, 2018 and December 31, 2017, all loans were performing in accordance with their restructured terms. During the nine months ended September 30, 2018, one loan for $19 had defaulted in its modified terms and was charged off. At September 30, 2018 and December 31, 2017, the Company had no commitments to advance additional funds to borrowers under TDR loans. The Company services certain loans that it has sold without recourse to third parties. The aggregate balances of loans serviced for others were $253,856 and $244,765 as of September 30, 2018 and December 31, 2017, respectively. The balance of capitalized servicing rights, included in other assets at September 30, 2018 and December 31, 2017, were $2,278 and $2,260, respectively. Fair value exceeds carrying value. No impairment charges related to servicing rights were recognized during the nine months ended September 30, 2018 and 2017. The following tables summarize the segments of the loan portfolio and the allowance for loan losses, segregated into the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment and the activity in the allowance for loan losses for the periods then ended: Commercial Real Estate Residential Commercial and Industrial Consumer Totals Three months ended September 30, 2018 (unaudited) Allowance for loan losses: Beginning balance $ 947 $ 513 $ 1,082 $ 3,397 $ 5,939 Provision for loan losses (77 ) (40 ) (27 ) 669 525 Loans charged-off - - - (372 ) (372 ) Recoveries - 1 - 217 218 Ending balance $ 870 $ 474 $ 1,055 $ 3,911 $ 6,310 Ending balance: Individually evaluated for impairment $ - $ - $ 5 $ 94 $ 99 Collectively evaluated for impairment $ 870 $ 474 $ 1,050 $ 3,817 $ 6,211 Loan receivables: Ending balance $ 224,699 $ 44,387 $ 79,055 $ 302,905 $ 651,046 Ending balance: Individually evaluated for impairment $ 4,668 $ 2,445 $ 630 $ 836 $ 8,579 Collectively evaluated for impairment $ 220,031 $ 41,942 $ 78,425 $ 302,069 $ 642,467 Three months ended September 30, 2017 (unaudited) Allowance for loan losses: Beginning balance $ 936 $ 585 $ 574 $ 3,383 $ 5,478 Provision for loan losses 46 3 (60 ) 236 225 Loans charged-off (16 ) - (181 ) (378 ) (575 ) Recoveries - 3 - 272 275 Ending balance $ 966 $ 591 $ 333 $ 3,513 $ 5,403 Ending balance: Individually evaluated for impairment $ - $ - $ 2 $ 74 $ 76 Collectively evaluated for impairment $ 966 $ 591 $ 331 $ 3,439 $ 5,327 Loan receivables: Ending balance $ 204,793 $ 41,417 $ 60,706 $ 240,124 $ 547,040 Ending balance: Individually evaluated for impairment $ 3,011 $ 1,988 $ 2,325 $ 652 $ 7,976 Collectively evaluated for impairment $ 201,782 $ 39,429 $ 58,381 $ 239,472 $ 539,064 Commercial Real Estate Residential Commercial and Industrial Consumer Totals Nine months ended September 30, 2018 (unaudited) Allowance for loan losses: Beginning balance $ 1,305 $ 455 $ 879 $ 2,818 $ 5,457 Provision for loan losses (132 ) 15 91 1,601 1,575 Loans charged-off (303 ) - (28 ) (1,125 ) (1,456 ) Recoveries - 4 113 617 734 Ending balance $ 870 $ 474 $ 1,055 $ 3,911 $ 6,310 Ending balance: Individually evaluated for impairment $ - $ - $ 5 $ 94 $ 99 Collectively evaluated for impairment $ 870 $ 474 $ 1,050 $ 3,817 $ 6,211 Loan receivables: Ending balance $ 224,699 $ 44,387 $ 79,055 $ 302,905 $ 651,046 Ending balance: Individually evaluated for impairment $ 4,668 $ 2,445 $ 630 $ 836 $ 8,579 Collectively evaluated for impairment $ 220,031 $ 41,942 $ 78,425 $ 302,069 $ 642,467 Nine months ended September 30, 2017 (unaudited) Allowance for loan losses: Beginning balance $ 1,092 $ 1,231 $ 775 $ 2,778 $ 5,876 Provision for loan losses (202 ) (567 ) 152 1,292 675 Loans charged-off (16 ) (79 ) (596 ) (1,313 ) (2,004 ) Recoveries 92 6 2 756 856 Ending balance $ 966 $ 591 $ 333 $ 3,513 $ 5,403 Ending balance: Individually evaluated for impairment $ - $ - $ 2 $ 74 $ 76 Collectively evaluated for impairment $ 966 $ 591 $ 331 $ 3,439 $ 5,327 Loan receivables: Ending balance $ 204,793 $ 41,417 $ 60,706 $ 240,124 $ 547,040 Ending balance: Individually evaluated for impairment $ 3,011 $ 1,988 $ 2,325 $ 652 $ 7,976 Collectively evaluated for impairment $ 201,782 $ 39,429 $ 58,381 $ 239,472 $ 539,064 Commercial Residential Commercial Consumer Totals December 31, 2017 Allowance for loan losses: Beginning balance $ 1,092 $ 1,231 $ 775 $ 2,778 $ 5,876 Provision for loan losses 137 (707 ) 698 772 900 Loans charged-off (16 ) (78 ) (596 ) (1,724 ) (2,414 ) Recoveries 92 9 2 992 1,095 Ending balance $ 1,305 $ 455 $ 879 $ 2,818 $ 5,457 Ending balance: Individually evaluated for impairment $ 300 $ - $ 19 $ 78 $ 397 Collectively evaluated for impairment $ 1,005 $ 455 $ 860 $ 2,740 $ 5,060 Loan receivables: Ending balance $ 211,193 $ 43,300 $ 67,650 $ 244,204 $ 566,347 Ending balance: Individually evaluated for impairment $ 5,569 $ 2,184 $ 1,238 $ 563 $ 9,554 Collectively evaluated for impairment $ 205,624 $ 41,116 $ 66,412 $ 243,641 $ 556,793 In the normal course of business, the Company grants loans to officers, trustees and other related parties. Such loans were not significant in presented periods.

Premises and Equipment

Premises and Equipment	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Premises and Equipment	5. Premises and Equipment Premises and equipment are summarized as follows: September 30, December 31, 2018 2017 (unaudited) Land $ 3,536 $ 3,536 Buildings and improvements 23,504 23,409 Furniture, fixtures and equipment 11,036 10,725 Construction in progress 40 43 Total 38,116 37,713 Less accumulated depreciation (21,523 ) (20,688 ) Net $ 16,593 $ 17,025

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2018
Goodwill, Impaired [Abstract]
Goodwill	6. Goodwill The changes in the carrying value of goodwill are as follows: Three Months Ended Three Months Ended (unaudited) (unaudited) B&N RAM Total B&N RAM Total Beginning balance $ - $ 1,410 $ 1,410 $ 1,276 $ 1,505 $ 2,781 Relief due to asset sale - - - (1,276 ) - (1,276 ) Ended balance $ - $ 1,410 $ 1,410 $ - $ 1,505 $ 1,505 Accumulated impairment $ - $ 1,116 $ 1,116 $ - $ 1,021 $ 1,021 Nine Months Ended Nine Months Ended (unaudited) (unaudited) B&N RAM Total B&N RAM Total Beginning balance $ - $ 1,505 $ 1,505 $ 1,276 $ 1,505 $ 2,781 Impairment - (95 ) (95 ) - - - Relief due to asset sale - - - (1,276 ) - (1,276 ) Ended balance $ - $ 1,410 $ 1,410 $ - $ 1,505 $ 1,505 Accumulated impairment $ - $ 1,116 $ 1,116 $ - $ 1,021 $ 1,021 December 31, 2017 B&N RAM Total Beginning balance $ 1,276 $ 1,505 $ 2,781 Relief due to asset sale (1,276 ) - (1,276 ) Ended balance $ - $ 1,505 $ 1,505 Accumulated impairment $ - $ 1,021 $ 1,021 For the nine months ended September 30, 2017, the Company had no amortization or impairment expenses related to goodwill. As discussed in Note 1, in 2017 the Bank sold its entire interest in B&N resulting in the removal of the remaining goodwill. At June 30, 2018 the Company tested the goodwill recorded for RAM and determined that a write-down of $95 was required to reflect impairment due to the loss of expected revenue. The similar test done at September 30, 2018 determined that no additional write-down was necessary. At year end 2017 the Company tested the goodwill recorded for RAM and determined that no impairment charge was required.

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2018
Intangible Assets, Net (Including Goodwill) [Abstract]
Intangible Assets	7. Intangible Assets The changes in the carrying value of customer list intangible are as follows: Three Months Ended Three Months Ended (unaudited) (unaudited) B&N RAM Total B&N RAM Total Beginning balance $ - $ 305 $ 305 $ 336 $ 347 $ 683 Amortization - (11 ) (11 ) (3 ) (11 ) (14 ) Relief due to asset sale - - - (333 ) - (333 ) Ended balance $ - $ 294 $ 294 $ - $ 336 $ 336 Accumulated amortization and impairment $ - $ 653 $ 653 $ - $ 611 $ 611 Nine Months Ended Nine Months Ended (unaudited) (unaudited) B&N RAM Total B&N RAM Total Beginning balance $ - $ 326 $ 326 $ 358 $ 368 $ 726 Amortization - (32 ) (32 ) (25 ) (32 ) (57 ) Relief due to asset sale - - - (333 ) - (333 ) Ended balance $ - $ 294 $ 294 $ - $ 336 $ 336 Accumulated amortization and impairment $ - $ 653 $ 653 $ - $ 611 $ 611 December 31, 2017 B&N RAM Total Beginning balance $ 358 $ 368 $ 726 Amortization (25 ) (42 ) (67 ) Relief due to asset sale (333 ) - (333 ) Ended balance $ - $ 326 $ 326 Accumulated amortization and impairment $ - $ 621 $ 621 The value assigned to customer list intangibles is based upon a multiple of the amount of commission revenue generated from the identified premiums. The customer lists are expected to have useful lives of 13 years and 4 months. The Company recognized $32 of amortization expense related to its intangible assets for the nine months ended September 30, 2017. As discussed in Note 1, in 2017 the Bank sold its entire interest in B&N resulting in the removal of the remaining related intangibles. At September 30, 2018, based upon the amount of future commission revenue available from the then existing RAM customer premiums on hand, the Company determined that the fair value of the amortizable intangible assets exceeded their carrying values recorded at year end. As of September 30, 2018 the future amortization expense for amortizable intangible assets for the respective years is as follows: 2018 $ 10 2019 42 2020 42 2021 42 2022 42 Thereafter 116

Deposits

Deposits	9 Months Ended
	Sep. 30, 2018
Deposits [Abstract]
Deposits	8. Deposits Deposits were as follows: September 30, December 31, 2018 2017 (unaudited) Noninterest bearing demand deposits $ 185,222 $ 157,828 Interest bearing accounts: NOW 95,857 101,167 Savings 128,733 125,244 Money market 128,982 123,643 Time certificates of deposit 152,924 142,223 Total interest bearing accounts 506,496 492,277 Total deposits $ 691,718 $ 650,105 Included in time certificates of deposit at September 30, 2018 and December 31, 2017 were reciprocal deposits totaling $21,311 and $20,673, respectively, with original maturities of one to three years. Time certificates of deposit in denominations of $250 or greater were $15,138 and $13,920 as of September 30, 2018 and December 31, 2017, respectively. Contractual maturities of time certificates of deposit are summarized below: September 30, December 31, 2018 2017 (unaudited) within 1 year $ 107,625 $ 69,634 1 - 2 years 23,000 47,603 2 - 3 years 4,299 10,988 3 - 4 years 14,991 7,521 4 - 5 years 3,009 6,477 over 5 years - - Total $ 152,924 $ 142,223

Long-Term Debt and FHLBNY Stock

Long-Term Debt and FHLBNY Stock	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Long-Term Debt and FHLBNY Stock	9. Long-Term Debt and FHLBNY Stock FHLBNY Borrowings and Stock The Company is a member of the FHLBNY. At September 30, 2018 and December 31, 2017, the Company had access to a preapproved secured line of credit with the FHLBNY of $409,776 and $370,974, respectively. Borrowings under this line require collateralization through the pledge of specific loans and securities. At September 30, 2018 and December 31, 2017, the Company had pledged assets of $148,006 and $25,608, respectively. At September 30, 2018 and December 31, 2017, the Company had outstanding overnight line of credit balances with the FHLBNY of $17,500 and $14,500, respectively. These borrowings mature the following business day. The interest rate was 2.38% at September 30, 2018 and 1.53% at December 31, 2017. At September 30, 2018, the Company also had structured borrowings in the amount of $36,121. The outstanding principal amounts and the related terms and rates at September 30, 2018 were as follows (unaudited): Term Principal Maturity Rate Due in one year Long term 5 month bullet $ 10,000 February 26, 2019 2.64 % $ 10,000 $ - 1 year amortizing 3,762 May 15, 2019 2.50 % 3,762 - 1 year amortizing 4,175 June 7, 2019 2.53 % 4,175 - 2 year amortizing 4,390 May 15, 2020 2.78 % 2,482 1,908 2 year amortizing 4,594 June 8, 2020 2.76 % 2,687 1,907 3 year amortizing 9,200 May 17, 2021 2.92 % 3,813 5,387 Total $ 36,121 Weighted Average Rate 2.72 % $ 26,919 $ 9,202 At December 31, 2017, the Company did not have any structured advances with the FHLBNY. The Company is required to maintain an investment in capital stock of the FHLBNY, as collateral, in an amount equal to a certain percentage of its outstanding debt. FHLBNY stock is considered restricted stock and is carried at cost. The Company evaluates for impairment based on the ultimate recovery ability of the cost. No impairment was recognized at September 30, 2018 or December 31, 2017. Subordinated Debt During 2005, the Company formed RSB Capital Trust I (“Trust”) and owns all of the Trust’s common securities. The Trust has no independent assets or operations and was created for the sole purpose of issuing trust securities and investing the proceeds thereof in an equivalent amount of junior subordinated debentures issued by the Company. Trust preferred securities are currently considered Tier 1 capital for purposes of determining the Bank’s capital ratios. The trust securities also bear interest at 3-month LIBOR plus 2.00%. The duration of the Trust is 30 years. The subordinated debt securities of $5,155 are unsecured obligations of the Company and are subordinate and junior in right of payment to all present and future senior indebtedness of the Company. The Company has entered into a guarantee, which together with its obligations under the subordinated debt securities and the declaration of trust governing the Trust, including its obligations to pay costs, expenses, debts and liabilities, other than trust securities, provides a full and unconditional guarantee of amounts on the capital securities. The subordinated debentures, which bear interest at 3-month LIBOR plus 2.00% (4.310% at September 30, 2018 and 3.454% at December 31, 2017) mature on May 23, 2035. Available Borrowings The Company has an unsecured, uncommitted $10,000 line of credit with Zions Bank. There were no advances outstanding under this line of credit at September 30, 2018 and December 31, 2017.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	10. Income Taxes The components of the provision for income taxes are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 (unaudited) (unaudited) Current expense (benefit): Federal $ 89 $ 831 $ 550 $ 1,408 State (6 ) (89 ) 7 (71 ) Total 83 742 557 1,337 Deferred (benefit) expense: Federal 183 12 (12 ) 134 State - - - - Total 183 12 (12 ) 134 Total provision for income taxes $ 266 $ 754 $ 545 $ 1,471 The following is a reconciliation between the expected federal statutory income tax rate of 21% (2018) and 34% (2017) and the Company’s actual income tax expense and rate: Three months ended September 30, Nine months ended September 30, 2018 2017 2018 2017 (unaudited) (unaudited) Provision at statutory rate $ 468 21 % $ 1,148 34 % $ 778 21 % $ 1,940 34 % Tax exempt income (22 ) -1 % (41 ) -1 % (70 ) -2 % (129 ) -2 % State income taxes, net of federal income tax benefit 24 1 % 6 0 % 14 0 % 17 0 % Tax basis difference on sale of B&N - 0 % (296 ) -9 % - 0 % (296 ) -5 % Other, net (204 ) -5 % (63 ) -1 % (177 ) -4 % (61 ) -1 % Effective income tax and rate $ 266 16 % $ 754 23 % $ 545 15 % $ 1,471 26 % The tax effects of temporary differences that give rise to significant components of the deferred tax assets and deferred tax liabilities at September 30, 2018 and December 31, 2017: September 30, December 31, 2018 2017 (unaudited) Deferred tax assets: Allowance for loan losses $ 1,704 $ 1,473 Deferred expenses 767 717 Depreciation and amortization 79 105 Unrecognized pension liability 1,019 1,232 Postretirement liability 919 901 Deferred loss on OREO 187 83 Unrealized loss on securities 1,128 617 State tax NOLs 647 647 Other 198 232 Gross deferred tax assets 6,648 6,007 Deferred tax liabilities: Prepaid expenses (277 ) (181 ) Prepaid pension (1,304 ) (1,148 ) Deferred loan fees (135 ) (65 ) Mortgage servicing rights (615 ) (610 ) Gross deferred tax liabilities (2,331 ) (2,004 ) Net deferred tax asset 4,317 4,003 Deferred tax valuation allowance (985 ) (982 ) Deferred tax assets, net of allowance $ 3,332 $ 3,021 The 2015-16 New York Tax State (“NYS”) Budget enacted on March 31, 2015 contained a significant reform of NYS’s corporate tax system (Part A of Chapter 59 of the Laws of 2015). The budget enacted on April 13, 2016 presented technical and clarifying amendments to the previously enacted tax reform statutes (Part T of Chapter 59 of the Laws of 2016) which were effective for tax years effective on or after January 1, 2016. Among the many changes related to the Company, the separate tax article 32 that used to apply to financial institutions became no longer applicable and the Company was required to file as a general business corporation (Article 9-A) starting in 2015. The new tax law provided for a permanent deduction of income from “qualified” loans from taxable income for community banks. As such, management determined that the Company would most likely not pay any income tax but rather generate New York net operating losses (“NOLs”) for the foreseeable future. The Company would likely pay the NYS capital based tax until the phase out of that tax which is scheduled for the year ended December 31, 2020. While the change was positive for the Company (it would likely pay less cash taxes in future years due to the permanent deduction afforded), one immediate negative impact was the reduced value of the Company’s NYS deferred tax assets (“DTAs”). In management’s opinion, it is expected that in future years there will be no opportunity to reverse the NYS DTAs to provide for a reduction in NYS income taxes. Therefore, at year end 2015 management established a full valuation allowance to recognize the fully diminished value of these DTAs. Retained earnings at September 30, 2018 and December 31, 2017 and 2016 include a contingency reserve for loan losses of approximately $1,534 which represents the tax reserve balance existing at December 31, 1987 and is maintained in accordance with provisions of the Internal Revenue Code applicable to mutual savings banks. Amounts transferred to the reserve have been claimed as deductions from taxable income and, if the reserve is used for purposes other than to absorb losses on loans, a federal income tax liability could be incurred. It is not anticipated that the Company will incur a federal income tax liability relating to this reserve balance and accordingly, deferred income taxes of approximately $414 at September 30, 2018 and $614 at December 31, 2017 and 2016 have not been recognized.

Employee Benefits

Employee Benefits	9 Months Ended
	Sep. 30, 2018
Employee Benefits and Share-based Compensation, Noncash [Abstract]
Employee Benefits	11. Employee Benefits Pension Plan The Bank maintains a noncontributory defined benefit pension plan covering substantially all of its employees 21 years of age or older who have completed at least one year of service. On April 24, 2012, the Board of Directors of Rhinebeck Bank voted to freeze the Bank’s defined benefit plan as of June 30, 2012. The following table sets forth the plan’s funded status and amounts recognized in the Company’s consolidated statements of financial condition: Nine months ended Year ended 2018 2017 (unaudited) Projected and accumulated benefit obligation $ (18,304 ) $ (19,777 ) Plan assets at fair value 18,281 18,166 Funded status included in other liabilities $ (23 ) $ (1,611 ) Amounts recognized in accumulated other comprehensive loss consisted of the following: Nine months ended Year ended 2018 2017 (unaudited) Net actuarial loss $ 4,855 $ 5,865 The net periodic pension (benefit) cost and amounts recognized in other comprehensive income (loss) are as follows: Three months ended September 30, Nine months ended September 30, 2018 2017 2018 2017 (unaudited) (unaudited) Net periodic pension (income) cost $ - $ 19 $ (2 ) $ 57 Net actuarial pension (gain) loss - - (1,010 ) - Total $ - $ 19 $ (1,012 ) $ 57 In 2018 and 2017, net actuarial (gain) loss resulted primarily from changes in the discount rate. Estimated net actuarial loss of $374 will be amortized from accumulated other comprehensive loss into net periodic pension cost in 2018. Weighted-average assumptions used by the Company to determine the pension benefit obligation consisted of the following: September 30, December 31, 2018 2017 (unaudited) Discount rate 4.11 % 3.53 % Weighted-average assumptions used by the Company to determine the net periodic pension cost consisted of the following: September 30, December 31, 2018 2017 (unaudited) Discount rate 4.11 % 4.06 % Rate of increase in compensation - - Expected long-term rate of retun on assets 6.00 % 6.00 % The expected long-term rate of return on plan assets has been determined by applying historical average investment returns from published indexes relating to the current allocation of assets in the plan. Plan assets are invested in pooled separate accounts consisting of underlying investments in nine diversified investment funds. As of September 30, 2018, the investment funds include six equity funds, three bond funds and a real estate fund, each with its own investment objectives, investment strategies and risks, as detailed in the Company’s investment policy statement. At December 31, 2017 and 2016 the investment funds included five equity funds, three bond funds and a taxable money market fund, each with its own investment objectives, investment strategies and risks, as detailed in the Company’s investment policy statement. The Company determines the appropriate strategic asset allocation versus plan liabilities, as governed by the investment policy statement. The assets of the plan are invested under the supervision of the Company’s investment committee in accordance with the investment policy statement. The investment options of the plan are chosen in a manner consistent with generally accepted standards of fiduciary responsibility. The investment performance of the Company’s individual investment managers, with the assistance of the Company’s investment consultant, is monitored on a quarterly basis and is reviewed at least annually relative to the objectives and guidelines as stated in the Company’s investment policy statement. The fair value of the Company’s pension plan assets, by fair value hierarchy, are as follows: Balance Quoted Prices in Significant Significant September 30, 2018 (unaudited) Pooled separate accounts $ 18,281 $ - $ 18,281 $ - December 31, 2017 Pooled separate accounts $ 18,166 $ - $ 18,166 $ - The pooled separate accounts are valued at the net asset per unit based on either the observable net asset value of the underlying investment or the net asset value of the underlying pool of securities. Net asset value is based on the value of the underlying assets owned by the fund, minus its liabilities and then divided by the number of shares outstanding. Pooled separate accounts are classified within level 2 of the valuation hierarchy described in Note 1. Employer contributions and benefit payments are as follows: Three months ended September 30, Nine months ended September 30, 2018 2017 2018 2017 (unaudited) (unaudited) Employer contribution $ 570 $ - $ 570 $ - Benefits paid $ (110 ) $ (100 ) $ (331 ) $ (300 ) As of December 31, 2018 and 2017, the following benefit payments, which reflect expected future service, as appropriate, are expected to be paid: Years ended December 31, 2018 2017 2018 $ 540 $ 538 2019 567 564 2020 636 633 2021 667 666 2022 711 708 2023 - 2027 4,206 4,284 On August 14, 2018, the Company made a contribution to the plan in the amount of $570. The contribution was made to reduce the underfunded status of the plan and realize a higher tax deduction due to the decrease of the federal tax rate in 2018. Defined Contribution Plan The Company sponsors a 401(k) defined contribution plan. Participants are permitted, in accordance with the provisions of Section 401(k) of the Internal Revenue Code, to contribute up to 25% of their earnings (as defined) into the plan with the Company matching up to 6%, subject to Internal Revenue Service limitations. The Company’s contributions charged to operations amounted to $577, $508 and $686 for the nine months ended September 30, 2018 and 2017 and year ended December 31, 2017, respectively. Bank Owned Life Insurance The Company has an investment in and is the beneficiary of, life insurance policies on the lives of certain officers and trustees. The purpose of these life insurance policies is to provide income through the appreciation in cash surrender value of the policies, which is expected to offset the cost of the deferred compensation plans. These policies have aggregate cash surrender values of $17,736 and $17,577 at September 30, 2018 and December 31, 2017, respectively. Net earnings on these policies aggregated $345 and $345 for the nine months ended September 30, 2018 and 2017 and $460 for the year ended December 31, 2017, respectively, which are included in noninterest income in the consolidated statements of income. Deferred Compensation Arrangements Trustees’ Plan The Company’s 1991 Plan (the “Trustees’ Plan”) covers Trustees who elect to defer fees earned. Under the terms of the Trustees’ Plan, each participant may elect to defer all or part of their annual director’s fees. Upon resignation, retirement, or death, the participants’ total deferred compensation, including earnings thereon, will be paid out. At September 30, 2018 and December 31, 2017, $1,760 and $1,648, respectively, is included in accrued expenses and other liabilities, which represents cumulative amounts deferred and earnings thereon. Total expense related to the Trustees’ Plan for the nine months ended September 30, 2018 and 2017 were $61 and $44 and year ended December 31, 2017 was $62, respectively, which are included in noninterest expense in the consolidated statements of income. Executive Long-Term Incentive and Retention Plan The Company maintains an Executive Long-Term Incentive and Retention Plan (the “Executive Plan”). Participation in the Executive Plan is limited to officers of the Company designated as participants by the Board of Trustees and who filed a properly completed and executed participation agreement in accordance with the terms of the Executive Plan. Under the Executive Plan, the Board of Trustees may grant annual incentive awards equal to a percentage of a participant’s base salary at the rate in effect on the last day of the Plan year, as determined by the Board of Trustees based on the attainment of criteria established annually by the Board of Trustees. Incentive awards under the Executive Plan are credited to the participant’s incentive benefit account as of the last day of the Executive Plan year to which the award relates and earn interest at a rate determined annually by the Board of Trustees. Participants vest in their benefit accounts in accordance with the vesting schedule approved by the Board of Trustees, which ranges from one to five years of service. At September 30, 2018 and December 31, 2017, $840 and $813, respectively, is included in accrued expenses and other liabilities, which represents the cumulative amounts deferred and earnings thereon. The Company recognized expenses of $27 and $23 for the nine months ended September 30, 2018 and 2017, and $76 for the year ended December 31, 2017, respectively, related to this plan and which are included in salaries and employee benefits expense in the consolidated statements of income. Group Term Replacement Plan Under the terms of the “Group Term Replacement Plan”, the Company provides postretirement life insurance benefits to certain officers. The liability related to these postretirement benefits is being accrued over the individual participants’ service period and aggregated $1,300 and $1,260, respectively, at September 30, 2018 and December 31, 2017. The Company recognized expenses of $40 and $41 for the nine months ended September 30, 2018 and 2017 and $71 for the year ended December 31, 2017, respectively, related to this plan which are included in salaries and employee benefits expense in the consolidated statements of income. Other Director and Officer Postretirement Benefits The Company has individual fee continuation agreements with certain directors and a supplemental retirement agreement with an executive officer which provide for fixed postretirement benefits to be paid to the directors and the officer, or their beneficiaries, for periods ranging from 15 to 20 years. In addition, the Company has agreements with certain directors which provide for certain postretirement life insurance benefits. The liability related to these postretirement benefits is being accrued over the individual participants’ service period and aggregated $2,105 and $2,078, respectively, at September 30, 2018 and December 31, 2017. The Company recognized expenses of $75 and $178 for the nine months ended September 30, 2018 and 2017 and $292 for the year ended December 31, 2017, respectively, related to these benefits which are included in other noninterest expenses in the consolidated statements of income.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	12. Commitments and Contingencies Leases and Subleases The Company leases certain branch offices and equipment under operating lease agreements which expire at various dates through 2025. The Company has the option to renew the leases for its branch offices at fair rental values. In addition to rental payments, the branch leases require payments for property taxes in excess of base year taxes. As of September 30, 2018, future minimum rental commitments under the terms of these leases, by year and in the aggregate, are as follows: Years ending December 31, 2018 $ 168 2019 673 2020 641 2021 564 2022 509 2023 and thereafter 963 Total $ 3,518 Total rental expense charged to operations for cancelable and non-cancelable operating leases were $155 and $162 for the three months and $479 and $469 for the nine months ended September 30, 2018 and 2017 and $626 for the year ended December 31, 2017, respectively. Rental income under subleases was $81 and $67 for the three months and $230 and $239 for the nine months ended September 30, 2018 and 2017, and $319 for the year ended December 31, 2017, respectively. Legal Matters The Company is involved in various legal proceedings which have arisen in the normal course of business. Management believes that resolution of these matters will not have a material effect on the Company's financial condition or results of operations. Employment Agreements The Company has entered into employment agreements with certain officers. The agreements provide for base salaries and incentive compensation based on performance criteria outlined in the agreements. The agreements also provide for insurance and various other benefits.

Financial Instruments with Off-

Financial Instruments with Off-Balance-Sheet Risk	9 Months Ended
	Sep. 30, 2018
Financial Instruments With Off-Balance-Sheet Risk [Abstract]
Financial Instruments with Off-Balance-Sheet Risk	13. Financial Instruments with Off-Balance-Sheet Risk In the normal course of business, the Company is a party to financial instruments with off-balance-sheet risk to meet the financing needs of its customers. These financial instruments include standby letters of credit and commitments to extend credit, which include new loan commitments and undisbursed portions of construction loans and other lines of credit. These financial instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amounts recognized in the statements of financial condition. The contractual amounts of those instruments reflect the extent of involvement the Company has in particular classes of financial instruments. The contractual amounts of commitments to extend credit represent the amounts of potential accounting loss should the contract be fully drawn upon, the customer defaults and the value of any existing collateral become worthless. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance-sheet instruments. Financial instruments whose contract amounts represent off-balance sheet credit risk are as follows: September 30, December 31, 2018 2017 (unaudited) Commitments to extend credit summarized as follows Future loan commitments $ 4,998 $ 3,805 Undisbursed construction loans 12,413 7,175 Undisbursed home equity lines of credit 10,955 11,185 Undisbursed commercial and other line of credit 59,969 60,897 Standby letters of credit 2,324 3,429 Total $ 90,659 $ 86,491 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Standby letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third party. Since these commitments could expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Company evaluates each customer's creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management's credit evaluation of the counterparty. Collateral held varies but may include residential and commercial property, deposits and securities.

Regulatory Matters

Regulatory Matters	9 Months Ended
	Sep. 30, 2018
Banking and Thrift [Abstract]
Regulatory Matters	14. Regulatory Matters The Company and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary, actions by regulators that, if undertaken, could have a direct material effect on the Company's financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of the Company's and the Bank’s assets, liabilities and certain off-balance-sheet items, as calculated under regulatory accounting practices. The Company's and the Bank’s capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. The final rules implementing the BASEL Committee on Banking Supervisor’s Capital Guidance for U.S. Banks (BASEL III) became effective for the Company and Bank on January 1, 2016. Compliance with the requirements is being phased in over a four year period with full compliance as of January 1, 2019. All presented capital ratios are calculated using BASEL III rules. Quantitative measures established by regulation to ensure capital adequacy require the Company and the Bank to maintain minimum amounts and ratios (set forth in the tables below) of total, common equity Tier 1 and Tier I capital (as defined in the regulations) to risk-weighted assets (as defined) and of Tier I capital (as defined) to average assets (as defined). Management believes, as of September 30, 2018 and December 31, 2017, that the Company and the Bank met all capital adequacy requirements to which they are subject. The most recent notification from the FDIC categorized the Bank as “well capitalized” under the regulatory framework. To be categorized as well capitalized, the Bank must maintain minimum total risk-based, common equity Tier 1, Tier I risk-based and Tier I leverage ratios as set forth in the table below. There are no conditions or events since then, which management believes have changed the Bank's category. The Company’s and Bank's actual capital amounts and ratios were: Actual For Capital To be Well Amount Ratio Amount Ratio Amount Ratio September 30, 2018 (unaudited) Rhinebeck Bancorp, MHC Total capital (to risk-weighted assets) $ 69,698 9.86 % $ 56,538 8.00 % $ 70,672 10.00 % Tier 1 capital (to risk-weighted assets) 63,388 8.97 % 42,403 6.00 % 56,538 8.00 % Common equity tier one capital (to risk weighted assets) 63,388 8.97 % 31,803 4.50 % 45,937 6.50 % Tier 1 capital (to average assets) 63,388 7.85 % 32,319 4.00 % 40,399 5.00 % Rhinebeck Bank Total capital (to risk-weighted assets) $ 72,858 10.31 % $ 56,526 8.00 % $ 70,657 10.00 % Tier 1 capital (to risk-weighted assets) 66,548 9.42 % 42,394 6.00 % 56,526 8.00 % Common equity tier one capital (to risk weighted assets) 66,548 9.42 % 31,796 4.50 % 45,927 6.50 % Tier 1 capital (to average assets) 66,548 8.24 % 32,313 4.00 % 40,391 5.00 % December 31, 2017 Rhinebeck Bancorp, MHC Total capital (to risk-weighted assets) $ 65,623 10.94 % $ 47,977 8.00 % $ 59,971 10.00 % Tier 1 capital (to risk-weighted assets) 60,166 10.03 % 35,983 6.00 % 47,977 8.00 % Common equity tier one capital (to risk weighted assets) 60,166 10.03 % 26,987 4.50 % 38,891 6.50 % Tier 1 capital (to average assets) 60,166 8.16 % 29,488 4.00 % 36,860 5.00 % Rhinebeck Bank Total capital (to risk-weighted assets) $ 68,631 11.45 % $ 47,964 8.00 % $ 59,955 10.00 % Tier 1 capital (to risk-weighted assets) 63,174 10.54 % 35,973 6.00 % 47,964 8.00 % Common equity tier one capital (to risk weighted assets) 63,174 10.54 % 26,980 4.50 % 38,971 6.50 % Tier 1 capital (to average assets) 63,174 8.57 % 29,488 4.00 % 36,860 5.00 %

Fair Value

Fair Value	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value	15. Fair Value As described in Note 1, the Company uses fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. A description of the valuation methodologies used for assets and liabilities recorded at fair value and for estimating fair value for financial and non-financial instruments not recorded at fair value, is set forth below. Cash and Due from Banks, Accrued Interest Receivable and Mortgagors' Escrow Accounts The carrying amount is a reasonable estimate of fair value. Available for Sale and Held to Maturity Securities Where quoted prices are available in an active market for identical securities, securities are classified within Level 1 of the valuation hierarchy. Level 1 securities include marketable equity securities and U.S. Treasury obligations. If quoted prices are not available, then fair values are estimated by using pricing models (i.e., matrix pricing) or quoted prices of securities with similar characteristics and are classified within Level 2 of the valuation hierarchy. Examples of such instruments include government agency bonds, mortgage-backed securities and municipal bonds. The Company does not have any Level 3 securities for which significant unobservable inputs are utilized. Available for sale securities are recorded at fair value on a recurring basis and held to maturity securities are only disclosed at fair value. FHLBNY Stock The carrying value of FHLBNY stock approximates fair value based on the redemption provisions of the FHLBNY. Loans Loans receivable are carried at cost. For variable rate loans which reprice frequently and have no significant change in credit risk, carrying values are a reasonable estimate of fair values, adjusted for credit losses inherent in the portfolios. The fair value of fixed rate loans is estimated by discounting the future cash flows using the year end rates, estimated using local market data, at which similar loans would be made to borrowers with similar credit ratings and for the same remaining maturities, adjusted for credit losses inherent in the portfolios. The Company does not record loans at fair value on a recurring basis. However, from time to time, nonrecurring fair value adjustments to collateral-dependent impaired loans are recorded to reflect partial write-downs based on the observable market price or current appraised value of collateral. The fair value of loans held for sale is estimated using quoted market prices. Other Real Estate Owned Other real estate owned represents real estate acquired through foreclosure and is carried at the lower of cost or fair value less estimated selling costs. Fair value is based upon independent market prices, appraised values of the collateral or management’s estimation of the value of the collateral. These assets are included as Level 3 fair values, based upon the lowest level of input that is utilized in the fair value measurements. Mortgage Servicing Rights The fair value of mortgage servicing rights is based on a valuation model that calculates the present value of estimated future net servicing income. Deposits Deposit liabilities are carried at cost. The fair value of NOW, savings and money market deposits is the amount payable on demand at the reporting date. The fair value of time certificates of deposit is estimated using a discounted cash flow calculation that applies interest rates currently being offered for deposits of similar remaining maturities estimated using local market data to a schedule of aggregated expected maturities on such deposits. Advances from the FHLBNY The fair value of the advances is estimated using a discounted cash flow calculation that applies current FHLBNY interest rates for advances of similar maturity to a schedule of maturities of such advances. Subordinated Debt Based on the floating rate characteristic of these instruments, the carrying value is considered to approximate fair value. Off-Balance Fair values for off-balance-sheet lending commitments are based on fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the counterparties' credit standings. Such amounts are not significant. The following tables detail the assets that are carried at fair value on a recurring basis as of the periods shown and indicate the fair value hierarchy of the valuation techniques utilized by the Company to determine the fair value: Identical Assets Inputs Inputs Balance (Level 1) (Level 2) (Level 3) September 30, 2018 (unaudited) U.S. Treasury securities $ 2,928 $ 2,928 $ - $ - U.S. government agency mortgage-backed securities-residential 82,013 - 81,584 429 U.S. government agency securities 16,217 - 16,217 - Municipal securities 1,229 - 1,229 - Total $ 102,387 $ 2,928 $ 99,030 $ 429 December 31, 2017 U.S. Treasury securities $ 3,001 $ 3,001 $ - $ - U.S. government agency mortgage-backed securities-residential 91,390 - 91,390 - U.S. government agency securities 16,526 - 16,526 - Municipal securities 2,385 - 2,385 - Total $ 113,302 $ 3,001 $ 110,301 $ - The following tables detail the assets carried at fair value and measured at fair value on a nonrecurring basis as of September 30, 2018 and December 31, 2017 and 2016 and indicate the fair value hierarchy of the valuation techniques utilized by the Company to determine the fair value: Balance Quoted Prices in Significant Significant September 30, 2018 (unaudited) Assets held at fair value Impaired loans $ 258 $ - $ - $ 258 Other real estate owned $ 1,074 $ - $ - $ 1,074 December 31, 2017 Assets held at fair value Impaired loans $ 760 $ - $ - $ 760 Other real estate owned $ 773 $ - $ - $ 773 The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis and for which the Company has utilized Level 3 inputs to determine fair value: Fair Value Estimate Valuation Technique Unobservable Input Range September 30, 2018 (unaudited) Assets held at fair value Impaired loans $ 258 Appraisal of collateral (1) Appraisal adjustments (2) 0% - 20% Liquidation expenses (3) 0% - 6% Other real estate owned 1,074 Appraisal of collateral (1) Appraisal adjustments (2) 0% - 20% December 31, 2017 Impaired loans $ 760 Appraisal of collateral (1) Appraisal adjustments (2) 0% - 20% Liquidation expenses (3) 0% - 6% Other real estate owned 773 Appraisal of collateral (1) Appraisal adjustments (2) 0% - 20% (1) Fair value is generally determined through independent appraisals of the underlying collateral that generally include various level 3 inputs which are not identifiable. (2) Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range of liquidation expenses and other appraisal adjustments are presented as a percent of the appraised value. (3) Estimated costs to sell. The Company discloses fair value information about financial instruments, whether or not recognized in the statements of financial condition, for which it is practicable to estimate that value. Certain financial instruments are excluded from disclosure requirements. Accordingly, the aggregate fair value amounts presented do not represent the underlying value of the Company. The estimated fair value amounts for 2018, 2017 and 2016 have been measured as of their respective reporting dates and have not been reevaluated or updated for purposes of these financial statements subsequent to those respective dates. As such, the estimated fair values of these financial instruments subsequent to the respective reporting dates may be different than amounts reported at each year-end. The information presented should not be interpreted as an estimate of the fair value of the entire Company since a fair value calculation is only required for a limited portion of the Company's assets and liabilities. Due to the wide range of valuation techniques and the degree of subjectivity used in making the estimates, comparisons between the Company's disclosures and those of other companies may not be meaningful. As of the following dates, the carrying value and fair values of the Company's financial instruments were: September 30, December 31, 2018 2017 (unaudited) Carrying Fair Carrying Fair Financial Assets: Cash and due from banks (Level 2) $ 12,596 $ 12,596 $ 10,460 $ 10,460 Available for sale securities (Level 2) 102,387 102,387 113,302 113,302 Held to maturity securities (Level 2) - - 1,914 1,928 FHLBNY stock (Level 2) 2,874 2,874 1,108 1,108 Loans, net (Level 3) 652,053 643,286 566,178 565,765 Accrued interest receivable (Level 2) 2,418 2,418 2,149 2,149 Mortgage servicing rights (Level 3) 2,278 4,628 2,260 4,122 Financial Liabilities: Deposits (Level 2) 691,718 690,260 650,105 649,517 Mortgagors escrow accounts (Level 2) 3,521 3,521 7,284 7,284 FHLBNY advances (Level 2) 53,621 53,621 14,900 14,900 Subordinated debt (Level 2) 5,155 5,155 5,155 5,155

Revenue Recognition (unaudited)

Revenue Recognition (unaudited)	9 Months Ended
	Sep. 30, 2018
Revenue Recognition [Abstract]
Revenue Recognition (unaudited)	16. Revenue Recognition (unaudited) The Company generally fully satisfies its performance obligations on its contracts with customers as services are rendered and the transaction prices are typically fixed; charged either on a periodic basis or based on activity. Because performance obligations are satisfied as services are rendered and the transaction prices are fixed, there is little judgment involved in applying Topic 606 that significantly affects the determination of the amount and timing of revenue from contracts with customers. The main types of revenue contracts included in non-interest income within the consolidated statements of income are as follows: · Fees for services to customers include service charges on deposits which are included as liabilities in the consolidated statements of financial condition and consist of transaction-based fees: stop payment fees, Automated Clearing House (ACH) fees, account maintenance fees, wire fees, official check fees and overdraft services fees for various retail and business checking customers. These fees are charged as earned on the day of the transaction or within the month of the service. Service charges on deposits are withdrawn directly from the customer’s account balance. ATM and debit card fees are recognized at the time the transaction is executed as that is the point in time the Company fulfills the customer’s request. Sales of checks to depositors earn fees as a contractual discount to the retail price of the sale from a third-party provider. These fees earned are remitted by the third-party to the Company quarterly. · The Company earns interchange fee income from credit/debit cardholder transactions conducted through MasterCard payment networks. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized monthly, concurrently with the transaction processing services provided to the cardholder within the month. · The Company records a gain or loss from the sale of other real estate owned (OREO) when control of the property transfers to the buyer, which generally occurs at the time of an executed deed; at this time the OREO asset is derecognized and the gain or loss on the sale is recorded. Rental income received from leased OREO property is recognized during the month it is earned. · Retail brokerage and advisory fee income is accrued monthly to properly record the revenues in the month they are earned. Advisory fees are collected in advance on a quarterly basis. These advisory fees are recorded in the first month of the quarter for which the service is being performed. Investments into mutual funds and annuities generate fees that are recorded as revenue at the time of the initial sale. In subsequent years the mutual funds and variable annuities generate recurring fees (referred to as 12B-1 fees) that are paid in advance on the anniversary of the original transaction. Fees that are transaction based are recognized at the point in time that the transaction is executed (i.e. trade date). Life insurance products are sold on a commission basis that generates a fee that is recorded as revenue within the month of the approved transaction. · Other income includes rental income, mortgage origination and service fees and late fees on serviced mortgages. All items are recorded as revenue within the month that the service is provided.

Plan of Reorganization

Plan of Reorganization	9 Months Ended
	Sep. 30, 2018
Reorganizations [Abstract]
Plan of Reorganization	17. Plan of Reorganization On June 12, 2018, the Board of Trustees of the Company and the Board of Directors of the Bank adopted a Plan of Reorganization and Minority Stock Issuance (the “Plan”). The Plan is subject to the approval of the Board of Governors of the Federal Reserve System and the New York State Department of Financial Services and must be approved by the affirmative vote of 75% of the votes cast by depositors of the Bank at a special meeting. Pursuant to the Plan, the Bank proposes to reorganize into the “two-tier” mutual holding company form of ownership. In connection with the reorganization, a new stock holding company named Rhinebeck Bancorp, Inc. has been organized and will become the bank holding company for the Bank. As part of the reorganization, Rhinebeck Bancorp, Inc. will sell stock to the public, with the total offering value and number of shares of common stock based upon an independent appraiser’s valuation. The stock will be priced at $10.00 per share. In addition, the Bank’s Board of Directors will adopt an employee stock ownership plan (“ESOP”), which is permitted to subscribe for up to 3.92% of the common stock to be outstanding following the completion of the reorganization and the offering. Rhinebeck Bancorp, Inc. is organized as a Maryland corporation and will offer 43% of its common stock to be outstanding to the Bank’s eligible members, the ESOP and certain other persons. The Bank also intends to form a charitable foundation, Rhinebeck Bank Community Foundation, Inc., and fund it with 2% of the shares to be outstanding following completion of the reorganization and the offering and up to $200 in cash. The Company will own 55% of the common stock of Rhinebeck Bancorp, Inc. outstanding upon completion of the reorganization and stock offering. The costs of the reorganization and the issuing of the common stock will be deferred and deducted from the sales proceeds of the offering. If the reorganization and offering is unsuccessful, all deferred costs will be charged to operations. As of September 30, 2018, $471 of reorganization costs had been incurred.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	18. Subsequent Events As of November 7, 2018 Rhinebeck Bancorp, MHC contributed $1,750 of additional capital to Rhinebeck Bank.

Nature of Business and Signif_2

Nature of Business and Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Basis of Financial Statement Presentation	Basis of Financial Statements Presentation The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and general practices within the banking industry. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities, as of the date of the consolidated statements of financial condition and reported amounts of revenues and expenses for the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, the valuation of securities and other real estate owned, the evaluation of investment securities for other-than-temporary impairment, the evaluation of goodwill for impairment, the valuation of deferred tax assets and the determination of pension obligations. The interim financial statements at September 30, 2018 and for the three and nine months ended September 30, 2018 and 2017, respectively, are unaudited and reflect all normal recurring adjustments that are, in the opinion of management, necessary for a fair presentation of the results for the interim periods presented. The results of operations for the nine months ended September 30, 2018 are not necessarily indicative of the results to be achieved for the remainder of 2018 or any other period.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All significant intercompany accounts and transactions have been eliminated in consolidation.
Significant Group Concentrations of Credit Risk	Significant Group Concentrations of Credit Risk Most of the Company’s activities are with customers located in the New York State counties of Dutchess, Ulster, Orange, Columbia, Putnam, and Albany. Although the Company has a diversified loan portfolio, a substantial portion of its customers’ abilities to repay their loans is dependent on the economic conditions in the territories in which the Company operates.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and due from banks and federal funds sold are recognized as cash equivalents in the consolidated statements of financial condition and cash flows. Federal funds sold generally mature in one day. The Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents.
Investment in Debt and Marketable Equity Securities	Investment in Debt and Marketable Equity Securities Debt securities that management has the positive intent and ability to hold to maturity are classified as “held to maturity” and are recorded at amortized cost. “Trading” securities, if any, are carried at fair value, with unrealized gains and losses recognized in earnings. Securities not classified as held to maturity or trading, including equity securities with readily determinable fair values, are classified as “available for sale” and are recorded at fair value, with unrealized gains and losses excluded from earnings and reported in accumulated other comprehensive income (loss), net of taxes. Purchase premiums and discounts are recognized in interest income using the interest method over the maturity terms of the securities. Realized gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method. The Company evaluates securities for other-than temporary impairment on a regular basis. The evaluation considers several factors including the amount of the unrealized loss, the period of time the security has been in a loss position and the credit standing of the issuer. When the Company does not intend to sell the security and it is likely that the Company will not be required to sell the security before recovery of its cost basis, the credit loss determined due to a permanent impairment will be recognized in earnings. The credit loss component recognized is identified as the amount of future principal cash flows not expected to be received over the remaining term of the security as projected based on cash flow estimates discounted at the applicable original yield of the security.
Loans Receivable	Loans Receivable Loans that the Company has the intent and ability to hold for the foreseeable future or until maturity or payoff generally are reported at their outstanding unpaid principal balances adjusted for unearned income, including any allowance for loan losses and any unamortized deferred fees or costs. Interest income is accrued based on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and amortized as a level yield adjustment over the respective term of the loan. The accrual of interest on loans is discontinued at the time the loan is 90 days past due. Consumer automobile and installment loans are typically charged off no later than 180 days past due. Past due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual status or charged-off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued, but not collected, for loans that are placed on nonaccrual status or charged off, is reversed against interest income. The interest on these loans is accounted for on the cash-basis method until qualifying for return to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured.
Allowance for Loan Losses	Allowance for Loan Losses The allowance for loan losses is established as losses are estimated to have occurred through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when management determines all or part of the loan balance is uncollectible. Subsequent recoveries, if any, are credited to the allowance. The allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectability of the loans in light of historical experience, the size and composition of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The allowance calculation methodology involves segregation of the total loan portfolio into segments. The Company’s loans receivable portfolio is comprised of the following segments: commercial real estate, residential real estate, commercial and industrial and consumer. The segments of the Company’s loans receivable portfolio are further disaggregated into classes based on identified associated risks within those segments. This allows management to better monitor risk and performance. Commercial real estate loans are separated into the two classes: non-residential and multi-family. Non-residential and multi-family loans include long-term loans financing commercial properties and include both owner and non-owner occupied properties. land loans, comprised mostly of non-owner occupied projects, whereby the property is generally under development and tends to have more risk than the owner occupied loans. Residential real estate loans are secured by the borrower’s residential real estate generally in a first lien position. Residential mortgages have varying loan interest rates depending on the financial condition of the borrower, the loan to value ratio and the term of the loan. The commercial and industrial loan segment consists of loans made for purposes of financing the activities of commercial customers. The assets financed through commercial and industrial loans are used within the business for its ongoing operations. Repayment of commercial and industrial loans predominately comes from the cash flow of the business or the ongoing operations of assets. Consumer loans are classified into the following three classes: indirect automobile loans, home equity loans and other consumer loans. Indirect automobile loans are secured by the borrowers’ automobiles and originated through the Company’s relationships with the automobile dealers in the various counties in the Company’s service area. Home equity loans are secured by the borrower’s residential real estate in a first or second lien position. Other direct consumer loans may be unsecured. The Company has established credit policies applicable to each type of lending activity in which it engages. The Company evaluates the creditworthiness of each customer and, in most cases, extends credit of up to 80% of the market value of the collateral at the date of the credit extension, depending on the borrowers' creditworthiness and the type of collateral. The Company’s credit policies determine advance rates against the different forms of collateral that can be pledged against commercial and industrial and commercial real estate loans. Typically, the majority of loans will be limited to a percentage of their underlying collateral values such as real estate values, automobiles, equipment, eligible accounts receivable and inventory. Individual loan advance rates may be higher or lower depending upon the financial strength of the borrower, past experience with the borrower, the nature of the collateral, competitive offerings and/or term of the loan. The market value of collateral is monitored on an ongoing basis and additional collateral may be obtained when warranted. While collateral provides some assurance as a secondary source of repayment, the Company ordinarily requires the primary source of repayment to be based on the borrower's ability to generate continuing sufficient cash flows. The Company's policy for collateral requires that, generally, the amount of the loan may not exceed 90% of the original appraised value of the property. Private mortgage insurance is usually required for that portion of the loan in excess of 80% of the appraised value of the property. The allowance calculation methodology includes further segregation of loan classes into risk rating categories. The borrower’s overall financial condition, repayment sources, guarantors and value of collateral, if appropriate, are evaluated at least quarterly or when credit deficiencies arise, such as when loan payments are delinquent. Credit quality risk ratings include regulatory classifications of special mention, substandard, doubtful and loss. Loans classified as special mention have potential weaknesses that deserve management’s close attention. If uncorrected, the potential weaknesses may result in deterioration of the repayment prospects. Loans classified substandard have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They include loans that are inadequately protected by the current sound net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans classified doubtful have all the weaknesses inherent in loans classified substandard with the added characteristic that collection or liquidation in full, on the basis of current conditions and facts, is highly improbable. Loans classified as a loss are considered uncollectible and are charged to the allowance for loan losses. Loans not classified are rated pass. The allowance consists of specific and general components. The specific component relates to loans that are considered impaired. For such impaired loans, an allowance is established when the discounted cash flows (or observable market price or collateral value if the loan is collateral dependent) of the impaired loan is lower than the carrying value of that loan. The general component covers all other loans, segregated generally by loan type and is based on historical loss experience with adjustments for qualitative factors which are made after an assessment of internal or external influences on credit quality that are not fully reflected in the historical loss data. These qualitative risk factors generally include: 1. Lending policies and procedures, including underwriting standards and collection, charge-off and recovery practices. 2. National, regional and local economic and business conditions as well as the condition of various market segments, including the value of underlying collateral for collateral dependent loans. 3. Size and composition of the portfolio and terms of loans. 4. Volume and severity of past due, classified and nonaccrual loans as well as loan modifications. 5. Existence and effect of any concentrations of credit and changes in the level of such concentrations. 6. Effect of external factors, such as competition and legal and regulatory requirements. A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls are not necessarily classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan by loan basis for commercial and real estate loans by either the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price, or the fair value of the collateral if the loan is collateral dependent. The estimated fair values of substantially all of the Company’s impaired loans are measured based on the estimated fair value of the loans’ collateral. For loans secured by real estate, estimated fair values are determined primarily through third-party appraisals. When a real estate secured loan becomes impaired, a decision is made regarding whether an updated certified appraisal of the real estate is necessary. This decision is based on various considerations, including the size of the loan, age of the most recent appraisal, the loan-to-value ratio based on the original appraisal and the condition of the property. Appraised values are discounted for expected sales costs to arrive at the estimated recognizable value of the collateral, which is considered to be the estimated fair value. The recorded investment in consumer mortgages and loans secured by residential real estate properties for which formal foreclosure proceedings are in process was $593 and $97 on September 30, 2018 and December 31, 2017, respectively. For loans secured by non-real estate collateral, such as accounts receivable, inventory and equipment, estimated fair values are determined based on the borrower’s financial statements, inventory reports, accounts receivable aging or equipment appraisals or invoices. Indications of value from these sources are generally discounted based on the age of the financial information or the quality of the assets. The evaluation of the need and amount of the allowance for impaired loans and whether a loan can be removed from impairment status is made on a quarterly basis. The Company’s policy for recognizing interest income on impaired loans does not differ from its overall policy for interest recognition. The Company may grant a concession or modification for economic or legal reasons related to a borrower's financial condition that it would not otherwise consider resulting in a modified loan which is then identified as a troubled debt restructuring (“TDR”). These concessions could include a reduction in the interest rate on the loan, payment extensions, forgiveness of principal, forbearance or other actions intended to maximize collection. Loan modifications are intended to minimize the economic loss and to avoid foreclosure or repossession of the collateral. TDRs are considered impaired loans for purposes of calculating the Company's allowance for loan losses. The Company identifies loans for potential restructure primarily through direct communication with the borrower and evaluation of the borrower's financial statements, revenue projections, tax returns and credit reports. Even if the borrower is not presently in default, management will consider the likelihood that cash flow shortages, adverse economic conditions, negative trends, or specific conditions that may result in a payment default in the near future. Regulatory agencies, as an integral part of their examination process, periodically review the Company’s allowance for loan losses and may require the Company to recognize additions to the allowance based on their judgments about information available to them at the time of their examination, which may not be currently available to management. Based on management’s comprehensive analysis of the loan portfolio, management believes the current level of the allowance for loan losses is adequate.
Loans Held for Sale	Loans Held for Sale Loans held for sale are those mortgage loans the Company has the intent to sell in the foreseeable future and are carried at the lower of aggregate cost or market value, with valuation changes recorded in noninterest income. Gains and losses on sales of loans are recognized at the trade dates and are determined by the difference between the sales proceeds and the carrying value of the loans. Mortgage loans held for sale are generally sold with the mortgage servicing rights retained by the Company. Gains or losses on sales of mortgage loans are recognized based on the difference between the selling price and the carrying value of the related mortgage loans sold. Mortgage service rights are recorded and amortized over the life of the loan.
Transfers of Financial Assets	Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company – put presumptively beyond the reach of the transferor and its creditors, even in bankruptcy or other receivership, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets and (3) the transferor does not maintain effective control over the transferred assets through either (a) an agreement that both entitles and obligates the transferor to repurchase or redeem the assets before maturity or (b) the ability to unilaterally cause the holder to return specific assets, other than through a cleanup call.
Servicing	Servicing Servicing assets are recognized as separate assets developed through the sale of residential mortgages. Servicing rights are initially recorded at fair value with the income statement effect recorded in gain or loss on sales of loans. Fair value is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, the custodial earnings rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. Capitalized servicing rights are reported in other assets and are amortized into noninterest income in proportion to and over the period of the estimated future net servicing income of the underlying financial assets. Servicing assets are evaluated for impairment based upon the fair value of the rights as compared to amortized cost. Impairment is recognized through a valuation allowance and charged to noninterest income, to the extent that fair value is less than the capitalized amount. If the Company later determines that all or a portion of the impairment no longer exists, a reduction of the allowance may be recorded as an increase to income.
Other Real Estate Owned	Other Real Estate Owned Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less cost to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less cost to sell. Revenue and expenses from operations and changes in the valuation allowance are included in operations. Costs relating to the development and improvement of the property are capitalized, subject to the resulting limit of fair value of the collateral. Gains or losses are included in operations upon disposal. Other real estate owned included $935 and $1,322 of residential real estate and $804 and $911 of commercial property on September 30, 2018 and December 31, 2017, respectively.
Premises and Equipment	Premises and Equipment Premises and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation is charged to operations using the straight-line method over the estimated useful lives of the related assets. Rent expense is charged to operations over the expected lease term using the straight-line method. Leasehold improvements are amortized over the shorter of the improvements' estimated economic lives or the related lease terms. Gains and losses on dispositions are recognized upon realization. Maintenance and repairs are expensed as incurred and improvements are capitalized.
Bank-Owned Life Insurance	Bank-Owned Life Insurance The Company purchased bank owned life insurance (“BOLI”) on a chosen group of employees and trustees. The Company is the owner and sole beneficiary of the policies. Earnings from BOLI are recognized as part of noninterest income. BOLI is carried at cash surrender value. Death benefit proceeds received in excess of the policies cash surrender values are recognized in income upon receipt. The Company does not intend to surrender these policies and, accordingly, no deferred taxes have been provided.
Significant One-Time Business Transactions	Significant One-Time Business Transactions At the close of business on August 15, 2017, the Bank sold all of its interest in its subsidiary Brinckerhoff and Neuville, Inc. (“B&N”) in a stock transaction for net proceeds of $3,443. As a result, the Company realized a $1,834 net gain on the sale, which is separately reported on the consolidated statements of income. B&N had pre-tax profit of $437 in 2017.
Goodwill and Amortizable Intangible Assets	Goodwill and Amortizable Intangible Assets The excess of the purchase price of an acquisition over the net fair value of the identifiable tangible and intangible assets and liabilities is assigned to goodwill. Goodwill is not amortizable, but is subject to at least an annual assessment, or more frequently in the presence of certain circumstances, for impairment. Other intangible assets are stated at cost, less accumulated amortization and consist of purchased customer accounts. Purchased customer accounts primarily consist of records and files that contain information about investment holdings. These assets are amortized on a straight-line basis over the related estimated lives of approximately 13 years. In the presence of certain circumstances, intangible assets may be assessed for impairment as well. Impairment exists when carrying value exceeds its fair value. In such circumstances a charge for the relevant impairment is recognized and the net book value is reduced to the appropriate value.
Income Taxes	Income Taxes The Company recognizes income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that all or some portion of the deferred tax assets will not be realized. When tax returns are filed, it is highly expected that most positions taken would be sustained upon examination by the taxing authorities, while others may be subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50% likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company has no liabilities for uncertain tax positions at September 30, 2018 and December 31, 2017. Interest and penalties associated with unrecognized tax benefits, if any, would be classified as an additional provision for income taxes in the consolidated statements of income.
Comprehensive Income (Loss)	Comprehensive Income (Loss) GAAP requires that recognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available for sale securities and the net actuarial loss of the defined benefit pension plan, are reported as a separate component of the stockholders’ equity section of the consolidated statements of financial condition, such items, along with net income, are components of comprehensive income (loss).
Fair Value	Fair Value The Company uses fair value measurements to record fair value adjustments to certain assets and to determine fair value disclosures. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is best determined based upon quoted market prices. However, in certain instances, there are no quoted market prices for certain assets or liabilities. In cases where quoted market prices are not available, fair values are based on estimates using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the asset or liability. Fair value measurements focus on exit prices in an orderly transaction (that is, not a forced liquidation or distressed sale) between market participants at the measurement date under current market conditions. If there has been a significant decrease in the volume and level of activity for the asset or liability, a change in valuation technique or the use of multiple valuation techniques may be appropriate. In such instances, determining the price at which willing market participants would transact at the measurement date under current market conditions depends on the facts and circumstances and requires the use of significant judgment. The Company's fair value measurements are classified into a fair value hierarchy based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. The three categories within the hierarchy are as follows: Level 1 Quoted prices in active markets for identical assets and liabilities. Level 2 Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities in active markets, quoted prices in markets that are not active; and model-based valuation techniques for which all significant inputs are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation.
Reclassifications	Reclassifications Certain amounts in the prior year consolidated financial statements have been reclassified to conform to the current year’s presentation.
Impact of Recent Accounting Pronouncements	Impact of Recent Accounting Pronouncements Effective January 1, 2018, the Company adopted Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers (Topic 606)”. ASU No. 2014-09 establishes principles for recognizing revenue upon the transfer of promised goods or services to customers, in an amount that reflects the expected consideration received in exchange for those goods or services. The Company used the modified retrospective method for transition with the cumulative effect recognized as of the date of initial application with no restatement of prior periods. The adoption did not have a significant effect on the Company’s financial statements as the recognition of interest income has been scoped out of the guidance and noninterest income recognition is similar to current revenue recognition practices. See Note 16 for additional information related to the adoption of ASU No. 2014-09. In February 2016, the FASB issued ASU No. 2016-02 “Leases (Topic 842)”. This ASU requires lessees to recognize the assets and liabilities that arise from leases with a lease term of more than 12 months on the balance sheet. A lessee should recognize in the statements of financial position a right-of-use asset representing its right to use the underlying asset for the lease term and a liability to make lease payments. This ASU is effective for the Company in 2019. Early adoption is permitted. The Company is currently assessing the effect that ASU No. 2016-02 will have on its results of operations, financial position and cash flows. In June 2016, the FASB issued ASU No. 2016-13 on “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. This ASU requires credit losses on most financial assets be measured at amortized cost and certain other instruments to be measured using an expected credit loss model (referred to as the current expected credit loss (“CECL”) model). Under this model, entities will estimate credit losses over the entire contractual term of the instrument (considering estimated prepayments, but not expected extensions or modifications unless reasonable expectation of a troubled debt restructuring exists) from the date of initial recognition of that instrument. The measurement of expected credit losses is based upon relevant information about past events, including historical experience, current conditions and reasonable and supportable forecasts that affect the collectability of the reported amount. This ASU is effective for the Company in 2021. Early adoption is permitted in 2019. The Company does not believe that the adoption of these updates will have a material effect on its results of operations, financial position and cash flows. Effective January 1, 2018, the Company adopted ASU 2016-01 “Financial Instruments (Subtopic 825-10): Recognition and Measurement of Financial Assets and Liabilities”. This makes significant changes in U.S. GAAP related to certain aspects of recognition, measurement, presentation and disclosure of financial instruments. The changes provided for in this Update that are applicable to the Company are as follows: (1) require equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income; however, an entity may choose to measure equity investments that do not have readily determinable fair values at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer; (2) for equity investments without readily determinable fair values, require a qualitative assessment to identify impairment and if a qualitative assessment indicates that impairment exists, requiring an entity to measure the investment at fair value; (3) eliminate the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet; (4) require public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; (5) require an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments; (6) require separate presentation of financial assets and financial liabilities by measurement category and form of financial asset (that is, securities or loans and receivables) on the balance sheet or the accompanying notes to the financial statements; and (7) clarify that an entity should evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. For the Company, the adoption of ASU 2016-01 resulted in the use of an exit price to determine the fair value of financial instruments not measured at fair value in the consolidated statements of financial condition. Accordingly, we refined the calculation used to determine the disclosed fair value of the Company’s loans held for investment as part of adopting this standard. The refined calculation did not have a significant impact on the Company’s fair value disclosures. In January 2017, the FASB issued ASU 2017-04, “Intangibles – Goodwill and Other” to simplify the accounting for goodwill impairment. This guidance, among other things, removes step 2 of the goodwill impairment test thus eliminating the need to determine the fair value of individual assets and liabilities of the reporting unit. Upon adoption of this ASU, goodwill impairment will be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. This may result in more or less impairment being recognized than under current guidance. This will become effective for the Company’s annual goodwill impairment test in 2020. The Company does not believe that the adoption of this Update will have a material effect on its results of operations, financial position and cash flows. In February 2018, the FASB issued ASU 2018-02, “Income Statement-Reporting Comprehensive Income (Topic 220).” ASU 2018-02 permits a reclassification from accumulated other comprehensive loss to retained earnings for stranded tax effects resulting from the reduction in the corporate income tax rate to 21% with the newly enacted Tax Cuts and Jobs Act. As required by GAAP, the Company had re-measured all deferred tax amounts at 21% at December 31, 2017 with the change included in provision for income taxes in 2017, the period of enactment. This left deferred tax items in accumulated other comprehensive loss at the old rate of 34% used by the Company. The reclassification allows the Company to transfer an amount equal to the change in the rate related to those deferred tax items included in accumulated other comprehensive loss to retained earnings. ASU 2018-02 is effective for the Company in 2019 but early adoption is permitted. The Company elected to adopt this guidance at December 31, 2017. In May 2018, the FASB issued ASU No. 2018-06, “Codification Improvements to Topic 942, Financial Services - Depository and Lending”. This update superseded outdated guidance related to the Office of the Comptroller of the Currency's Banking Circular 202, Accounting for Net Deferred Tax Charges. The Company does not expect the new guidance to have a material impact on the consolidated financial statements. In June 2018, the FASB issued ASU No. 2018-07, “Compensation- Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting”. This update expands the scope of Topic 718 to include share based payment transactions for acquiring goods and services from nonemployees. As a result, nonemployee share based payment awards will be measured at the grant-date fair value of the equity instruments that an entity is obligated to issue when the service has been rendered, subject to the probability of satisfying performance conditions when applicable. This update is effective for the Company in 2019. The Company does not expect the new guidance to have a material impact on the consolidated financial statements. In July 2018, the FASB issued ASU No. 2018-09, “Codification Improvements” to address stakeholder suggestions for minor corrections and clarifications within the codification. The transition and effective date guidance is based on the facts and circumstances of each amendment. Some of the amendments in this update do not require transition guidance and will be effective upon issuance of this update. However, many of the amendments in this update do have transition guidance with effective dates for annual periods beginning after December 15, 2018, for public business entities. The Company does not expect the new guidance to have a material impact on the consolidated financial statements. In July 2018, the FASB issued ASU No. 2018-10, “Codification Improvements to Topic 842, Leases” to address certain narrow aspects of the guidance issued in ASU No. 2016-02. This guidance did not change the Company's assessment of the impact of ASU No. 2016-02 on the consolidated financial statements as described above. In July 2018, the FASB issued ASU No. 2018-11, “Leases (Topic 842): Targeted Improvements”, which amends Topic 842, Leases, to (1) add an optional transition method that would permit entities to apply the new requirements by recognizing a cumulative-effect adjustment to the opening balance of retained earnings in the year of adoption, and (2) provide a practical expedient for lessors regarding the separation of the lease and non-lease components of a contract. This guidance did not change the Company's assessment of the impact of ASU No. 2016-02 on the consolidated financial statements as described above. In August 2018, the FASB issued ASU No. 2018-14, “Compensation-Retirement Benefits-Defined Benefit Plans-General (Subtopic 715-20)”. The amendments in this ASU remove disclosures that no longer are considered cost beneficial, clarify the specific requirements of disclosures, and add disclosure requirements identified as relevant. Although narrow in scope, the amendments are considered an important part of FASB's efforts to improve the effectiveness of disclosures in the notes to financial statements. ASU 2018-14 is effective for the Company in 2021. Early adoption is permitted. The Company has not evaluated the new guidance for its effect on the consolidated financial statements.
Emerging Growth Company Status	Emerging Growth Company Status As an emerging growth company, the Company may delay adoption of new or revised financial accounting standards until such date that the standards are required to be adopted by non-issuer companies. If such standards would not apply to non-issuer companies, no deferral would be applicable. The Company intends to take advantage of the benefits of the extended transition periods allowed under the Jumpstart Our Business Startups Act. Accordingly, the Company's financial statements may not be comparable to those of public companies that adopt new or revised financial accounting standards as of an earlier date. The effective dates of the following recent accounting standards reflect those that relate to non-issuer companies.

Available for Sale Securities (

Available for Sale Securities (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Securities, Available-for-sale [Line Items]
Schedule of amortized cost, gross unrealized gains and losses and fair values of available for sale securities	September 30, 2018 (unaudited) Amortized Cost Gross Gross Unrealized Losses Fair Value U.S. Treasury securities $ 3,039 $ - $ (111 ) $ 2,928 U.S. government agency mortgage-backed securities-residential 86,568 - (4,555 ) 82,013 U.S. government agency securities 16,923 - (706 ) 16,217 Municipal securities ¹ 1,229 1 (1 ) 1,229 Total $ 107,759 $ 1 $ (5,373 ) $ 102,387 December 31, 2017 U.S. Treasury securities $ 3,048 $ - $ (47 ) $ 3,001 U.S. government agency mortgage-backed securities-residential 93,858 1 (2,470 ) 91,389 U.S. government agency securities 16,935 - (409 ) 16,526 Municipal securities ¹ 2,401 1 (16 ) 2,386 Total $ 116,242 $ 2 $ (2,942 ) $ 113,302 ¹ The issuers of municipal securities are all within New York State.
Schedule of gross unrealized losses and fair value, securities in continuous unrealized loss position	Less Than 12 Months 12 Months or Longer Total Fair Value Unrealized Fair Value Unrealized Fair Value Unrealized September 30, 2018 (unaudited) U.S. Treasury securities $ - $ - $ 2,928 $ (111 ) $ 2,928 $ (111 ) U.S. government agency mortgage-backed securities-residential 6,908 (168 ) 74,676 (4,387 ) 81,584 (4,555 ) U.S. government agency securities - - 16,217 (706 ) 16,217 (706 ) Municipal Securities 533 (1 ) - - 533 (1 ) Total $ 7,441 $ (169 ) $ 93,821 $ (5,204 ) $ 101,262 $ (5,373 ) December 31, 2017 U.S. Treasury securities $ 3,001 $ (47 ) $ - $ - $ 3,001 $ (47 ) U.S. government agency mortgage-backed securities-residential 34,601 (542 ) 56,170 (1,928 ) 90,771 (2,470 ) U.S. government agency securities 3,923 (50 ) 12,603 (359 ) 16,526 (409 ) Municipal Securities 593 (3 ) 977 (13 ) 1,570 (16 ) Total $ 42,118 $ (642 ) $ 69,750 $ (2,300 ) $ 111,868 $ (2,942 )
Available-for-sale Securities
Debt Securities, Available-for-sale [Line Items]
Schedule of maturities of debt securities	September 30, 2018 December 31, 2017 (unaudited) Amortized Cost Fair Value Amortized Cost Fair Value Maturity: Within 1 year $ 320 $ 321 $ 335 $ 335 After 1 but within 5 years 18,162 17,418 20,074 19,623 After 5 but within 10 years 1,975 1,902 1,975 1,954 After 10 years 734 733 - - Mortgage-backed securities 86,568 82,013 93,858 91,390 Total $ 107,759 $ 102,387 $ 116,242 $ 113,302

Held to Maturity Securities (Ta

Held to Maturity Securities (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Securities, Available-for-sale [Line Items]
Schedule of amortized cost, gross unrealized gains and losses and fair values of held to maturity securities	September 30, 2018 (unaudited) Amortized Gross Gross Fair Value Other $ - $ - $ - $ - Municipal securities ¹ - - - - Total $ - $ - $ - $ - December 31, 2017 Other $ 332 $ - $ - $ 332 Municipal securities ¹ 1,582 15 (1 ) 1,596 Total $ 1,914 $ 15 $ (1 ) $ 1,928 ¹ The issuers of municipal securities are all within New York State.
Held to Maturity Securities
Debt Securities, Available-for-sale [Line Items]
Schedule of amortized cost and fair value of held to maturity debt securities by contractual maturities	September 30, 2018 December 31, 2017 (unaudited) Amortized Cost Fair Value Amortized Cost Fair Value Maturity: Within 1 year $ - $ - $ 252 $ 252 After 1 but within 5 years - - 576 575 After 5 but within 10 years - - - - After 10 years - - 754 769 Other - - 332 332 Total $ - $ - $ 1,914 $ 1,928

Loans and Allowance for Loan _2

Loans and Allowance for Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2018
Receivables [Abstract]
Schedule of summary loan portfolio	September 30, December 31, 2018 2017 (unaudited) Commercial real estate: Construction $ 10,407 $ 5,621 Non-residential 201,913 192,469 Multifamily 12,379 13,103 Residential real estate 44,388 43,300 Commercial and industrial 79,055 67,650 Consumer: Indirect automobile 272,892 214,823 Home equity 19,559 19,452 Other consumer 10,453 9,929 Total gross loans 651,046 566,347 Net deferred loan costs 7,317 5,288 Allowance for loan losses (6,310 ) (5,457 ) Total net loans $ 652,053 $ 566,178
Schedule of loans by risk rating and portfolio segment	September 30, 2018 (unaudited) Special Pass Mention Substandard Doubtful Total Commercial real estate: Construction $ 10,407 $ - $ - $ - $ 10,407 Non-residential 189,009 7,276 1,414 4,214 201,913 Multifamily 11,926 - - 453 12,379 Residential 41,943 - - 2,445 44,388 Commercial and industrial 77,768 - 657 630 79,055 Consumer: Indirect automobile 272,350 - - 542 272,892 Home equity 19,287 - - 272 19,559 Other consumer 10,430 - - 23 10,453 Total $ 633,120 $ 7,276 $ 2,071 $ 8,579 $ 651,046 December 31, 2017 Special Pass Mention Substandard Doubtful Total Commercial real estate: Construction $ 4,495 $ - $ 1,126 $ - $ 5,621 Non-residential 181,720 3,485 7,264 - 192,469 Multifamily 13,103 - - - 13,103 Residential 41,115 - - 2,185 43,300 Commercial and industrial 65,351 125 2,156 18 67,650 Consumer: Indirect automobile 214,381 - - 442 214,823 Home equity 19,334 - - 118 19,452 Other consumer 9,925 - - 4 9,929 Total $ 549,424 $ 3,610 $ 10,546 $ 2,767 $ 566,347
Schedule of classes of the loan portfolio by the aging categories of performing loans and nonaccrual loans	September 30, 2018 (unaudited) Greater Than 30-59 Days 60-89 Days 90 Days Past Total Loans Current Past Due Past Due Due Receivable Nonaccrual Commercial real estate: Construction $ 10,407 $ - $ - $ - $ 10,407 $ - Non-residential 197,367 - 332 4,214 201,913 4,214 Multifamily 11,745 181 - 453 12,379 453 Residential 42,823 849 56 660 44,388 2,366 Commercial and industrial 78,710 16 6 323 79,055 630 Consumer: Indirect automobile 268,108 3,627 640 517 272,892 542 Home equity 19,255 137 - 167 19,559 265 Other consumer 10,281 112 38 22 10,453 23 Total $ 638,696 $ 4,922 $ 1,072 $ 6,356 $ 651,046 $ 8,493 December 31, 2017 Greater Than 30-59 Days 60-89 Days 90 Days Past Total Loans Current Past Due Past Due Due Receivable Nonaccrual Commercial real estate: Construction $ 4,494 $ - $ - $ 1,127 $ 5,621 $ 1,127 Non-residential 184,877 2,229 921 4,442 192,469 4,442 Multifamily 12,637 - 466 - 13,103 - Residential 41,989 450 422 439 43,300 2,100 Commercial and industrial 66,542 69 19 1,020 67,650 1,237 Consumer: Indirect automobile 209,574 4,022 808 419 214,823 442 Home equity 18,637 676 127 12 19,452 12 Other consumer 9,742 176 7 4 9,929 4 Total $ 548,492 $ 7,622 $ 2,770 $ 7,463 $ 566,347 $ 9,364
Schedule of information to impaired loans by loan portfolio class	September 30, 2018 (unaudited) Recorded Unpaid Related Average With no related allowance recorded: Commercial real estate: Construction $ - $ - $ - $ 563 Non-residential 4,214 4,616 - 3,877 Multifamily 453 458 - 227 Residential 2,445 3,070 - 2,315 Commercial and industrial 625 749 - 922 Consumer: Indirect automobile 211 247 - 210 Home equity 272 282 - 195 Other consumer 2 2 - 1 Total $ 8,222 $ 9,424 $ - $ 8,310 With an allowance recorded: Commercial real estate: Construction $ - $ - $ - $ - Non-residential - - - 451 Multifamily - - - - Residential - - - - Commercial and industrial 5 5 5 12 Consumer: Indirect automobile 331 338 83 282 Home equity - - - - Other consumer 20 20 11 12 Total $ 356 $ 363 $ 99 $ 757 Total: Commercial real estate: Construction $ - $ - $ - $ 563 Non-residential 4,214 4,616 - 4,328 Multifamily 453 458 - 227 Residential 2,445 3,070 - 2,315 Commercial and industrial 630 754 5 934 Consumer: Indirect automobile 542 585 83 492 Home equity 272 282 - 195 Other consumer 22 22 11 13 Total $ 8,578 $ 9,787 $ 99 $ 9,067 December 31, 2017 Recorded Unpaid Related Average With no related allowance recorded: Commercial real estate: Construction $ 1,127 $ 1,137 $ - $ 1,127 Non-residential 3,539 3,584 - 2,878 Multifamily - - - - Residential 2,184 2,741 - 2,114 Commercial and industrial 1,219 1,700 - 1,325 Consumer: Indirect automobile 210 237 - 179 Home equity 118 119 - 182 Other consumer - 1 - 2 Total $ 8,397 $ 9,519 $ - $ 7,807 With an allowance recorded: Commercial real estate: Construction $ - $ - $ - $ - Non-residential 903 903 300 451 Multifamily - - - - Residential - - - - Commercial and industrial 19 447 19 221 Consumer: Indirect automobile 232 247 75 292 Home equity - - - - Other consumer 3 3 3 18 Total $ 1,157 $ 1,600 $ 397 $ 982 Total: Commercial real estate: Construction $ 1,127 $ 1,137 $ - $ 1,127 Non-residential 4,442 4,487 300 3,330 Multifamily - - - - Residential 2,184 2,741 - 2,114 Commercial and industrial 1,238 2,147 19 1,546 Consumer: Indirect automobile 442 484 75 471 Home equity 118 119 - 182 Other consumer 3 4 3 19 Total $ 9,554 $ 11,119 $ 397 $ 8,789
Schedule of loan balances by segment	Commercial Real Estate Residential Commercial and Industrial Consumer Totals Three months ended September 30, 2018 (unaudited) Allowance for loan losses: Beginning balance $ 947 $ 513 $ 1,082 $ 3,397 $ 5,939 Provision for loan losses (77 ) (40 ) (27 ) 669 525 Loans charged-off - - - (372 ) (372 ) Recoveries - 1 - 217 218 Ending balance $ 870 $ 474 $ 1,055 $ 3,911 $ 6,310 Ending balance: Individually evaluated for impairment $ - $ - $ 5 $ 94 $ 99 Collectively evaluated for impairment $ 870 $ 474 $ 1,050 $ 3,817 $ 6,211 Loan receivables: Ending balance $ 224,699 $ 44,387 $ 79,055 $ 302,905 $ 651,046 Ending balance: Individually evaluated for impairment $ 4,668 $ 2,445 $ 630 $ 836 $ 8,579 Collectively evaluated for impairment $ 220,031 $ 41,942 $ 78,425 $ 302,069 $ 642,467 Three months ended September 30, 2017 (unaudited) Allowance for loan losses: Beginning balance $ 936 $ 585 $ 574 $ 3,383 $ 5,478 Provision for loan losses 46 3 (60 ) 236 225 Loans charged-off (16 ) - (181 ) (378 ) (575 ) Recoveries - 3 - 272 275 Ending balance $ 966 $ 591 $ 333 $ 3,513 $ 5,403 Ending balance: Individually evaluated for impairment $ - $ - $ 2 $ 74 $ 76 Collectively evaluated for impairment $ 966 $ 591 $ 331 $ 3,439 $ 5,327 Loan receivables: Ending balance $ 204,793 $ 41,417 $ 60,706 $ 240,124 $ 547,040 Ending balance: Individually evaluated for impairment $ 3,011 $ 1,988 $ 2,325 $ 652 $ 7,976 Collectively evaluated for impairment $ 201,782 $ 39,429 $ 58,381 $ 239,472 $ 539,064 Commercial Real Estate Residential Commercial and Industrial Consumer Totals Nine months ended September 30, 2018 (unaudited) Allowance for loan losses: Beginning balance $ 1,305 $ 455 $ 879 $ 2,818 $ 5,457 Provision for loan losses (132 ) 15 91 1,601 1,575 Loans charged-off (303 ) - (28 ) (1,125 ) (1,456 ) Recoveries - 4 113 617 734 Ending balance $ 870 $ 474 $ 1,055 $ 3,911 $ 6,310 Ending balance: Individually evaluated for impairment $ - $ - $ 5 $ 94 $ 99 Collectively evaluated for impairment $ 870 $ 474 $ 1,050 $ 3,817 $ 6,211 Loan receivables: Ending balance $ 224,699 $ 44,387 $ 79,055 $ 302,905 $ 651,046 Ending balance: Individually evaluated for impairment $ 4,668 $ 2,445 $ 630 $ 836 $ 8,579 Collectively evaluated for impairment $ 220,031 $ 41,942 $ 78,425 $ 302,069 $ 642,467 Nine months ended September 30, 2017 (unaudited) Allowance for loan losses: Beginning balance $ 1,092 $ 1,231 $ 775 $ 2,778 $ 5,876 Provision for loan losses (202 ) (567 ) 152 1,292 675 Loans charged-off (16 ) (79 ) (596 ) (1,313 ) (2,004 ) Recoveries 92 6 2 756 856 Ending balance $ 966 $ 591 $ 333 $ 3,513 $ 5,403 Ending balance: Individually evaluated for impairment $ - $ - $ 2 $ 74 $ 76 Collectively evaluated for impairment $ 966 $ 591 $ 331 $ 3,439 $ 5,327 Loan receivables: Ending balance $ 204,793 $ 41,417 $ 60,706 $ 240,124 $ 547,040 Ending balance: Individually evaluated for impairment $ 3,011 $ 1,988 $ 2,325 $ 652 $ 7,976 Collectively evaluated for impairment $ 201,782 $ 39,429 $ 58,381 $ 239,472 $ 539,064 Commercial Residential Commercial Consumer Totals December 31, 2017 Allowance for loan losses: Beginning balance $ 1,092 $ 1,231 $ 775 $ 2,778 $ 5,876 Provision for loan losses 137 (707 ) 698 772 900 Loans charged-off (16 ) (78 ) (596 ) (1,724 ) (2,414 ) Recoveries 92 9 2 992 1,095 Ending balance $ 1,305 $ 455 $ 879 $ 2,818 $ 5,457 Ending balance: Individually evaluated for impairment $ 300 $ - $ 19 $ 78 $ 397 Collectively evaluated for impairment $ 1,005 $ 455 $ 860 $ 2,740 $ 5,060 Loan receivables: Ending balance $ 211,193 $ 43,300 $ 67,650 $ 244,204 $ 566,347 Ending balance: Individually evaluated for impairment $ 5,569 $ 2,184 $ 1,238 $ 563 $ 9,554 Collectively evaluated for impairment $ 205,624 $ 41,116 $ 66,412 $ 243,641 $ 556,793

Premises and Equipment (Tables)

Premises and Equipment (Tables)	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Schedule of premises and equipment	September 30, December 31, 2018 2017 (unaudited) Land $ 3,536 $ 3,536 Buildings and improvements 23,504 23,409 Furniture, fixtures and equipment 11,036 10,725 Construction in progress 40 43 Total 38,116 37,713 Less accumulated depreciation (21,523 ) (20,688 ) Net $ 16,593 $ 17,025

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2018
Goodwill, Impaired [Abstract]
Schedule of changes in the carrying value of goodwill	Three Months Ended Three Months Ended (unaudited) (unaudited) B&N RAM Total B&N RAM Total Beginning balance $ - $ 1,410 $ 1,410 $ 1,276 $ 1,505 $ 2,781 Relief due to asset sale - - - (1,276 ) - (1,276 ) Ended balance $ - $ 1,410 $ 1,410 $ - $ 1,505 $ 1,505 Accumulated impairment $ - $ 1,116 $ 1,116 $ - $ 1,021 $ 1,021 Nine Months Ended Nine Months Ended (unaudited) (unaudited) B&N RAM Total B&N RAM Total Beginning balance $ - $ 1,505 $ 1,505 $ 1,276 $ 1,505 $ 2,781 Impairment - (95 ) (95 ) - - - Relief due to asset sale - - - (1,276 ) - (1,276 ) Ended balance $ - $ 1,410 $ 1,410 $ - $ 1,505 $ 1,505 Accumulated impairment $ - $ 1,116 $ 1,116 $ - $ 1,021 $ 1,021 December 31, 2017 B&N RAM Total Beginning balance $ 1,276 $ 1,505 $ 2,781 Relief due to asset sale (1,276 ) - (1,276 ) Ended balance $ - $ 1,505 $ 1,505 Accumulated impairment $ - $ 1,021 $ 1,021

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2018
Intangible Assets, Net (Including Goodwill) [Abstract]
Schedule of changes in the carrying value of customer list intangible	Three Months Ended Three Months Ended (unaudited) (unaudited) B&N RAM Total B&N RAM Total Beginning balance $ - $ 305 $ 305 $ 336 $ 347 $ 683 Amortization - (11 ) (11 ) (3 ) (11 ) (14 ) Relief due to asset sale - - - (333 ) - (333 ) Ended balance $ - $ 294 $ 294 $ - $ 336 $ 336 Accumulated amortization and impairment $ - $ 653 $ 653 $ - $ 611 $ 611 Nine Months Ended Nine Months Ended (unaudited) (unaudited) B&N RAM Total B&N RAM Total Beginning balance $ - $ 326 $ 326 $ 358 $ 368 $ 726 Amortization - (32 ) (32 ) (25 ) (32 ) (57 ) Relief due to asset sale - - - (333 ) - (333 ) Ended balance $ - $ 294 $ 294 $ - $ 336 $ 336 Accumulated amortization and impairment $ - $ 653 $ 653 $ - $ 611 $ 611 December 31, 2017 B&N RAM Total Beginning balance $ 358 $ 368 $ 726 Amortization (25 ) (42 ) (67 ) Relief due to asset sale (333 ) - (333 ) Ended balance $ - $ 326 $ 326 Accumulated amortization and impairment $ - $ 621 $ 621
Schedule of future amortization expense for amortizable intangible assets	2018 $ 10 2019 42 2020 42 2021 42 2022 42 Thereafter 116

Deposits (Tables)

Deposits (Tables)	9 Months Ended
	Sep. 30, 2018
Deposits [Abstract]
Schedule of deposits	September 30, December 31, 2018 2017 (unaudited) Noninterest bearing demand deposits $ 185,222 $ 157,828 Interest bearing accounts: NOW 95,857 101,167 Savings 128,733 125,244 Money market 128,982 123,643 Time certificates of deposit 152,924 142,223 Total interest bearing accounts 506,496 492,277 Total deposits $ 691,718 $ 650,105
Schedule of contractual maturities of time certificates of deposit	September 30, December 31, 2018 2017 (unaudited) within 1 year $ 107,625 $ 69,634 1 - 2 years 23,000 47,603 2 - 3 years 4,299 10,988 3 - 4 years 14,991 7,521 4 - 5 years 3,009 6,477 over 5 years - - Total $ 152,924 $ 142,223

Long-Term Debt and FHLBNY Sto_2

Long-Term Debt and FHLBNY Stock (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of outstanding principal amounts and related terms of FHLBNY borrowings	Term Principal Maturity Rate Due in one year Long term 5 month bullet $ 10,000 February 26, 2019 2.64 % $ 10,000 $ - 1 year amortizing 3,762 May 15, 2019 2.50 % 3,762 - 1 year amortizing 4,175 June 7, 2019 2.53 % 4,175 - 2 year amortizing 4,390 May 15, 2020 2.78 % 2,482 1,908 2 year amortizing 4,594 June 8, 2020 2.76 % 2,687 1,907 3 year amortizing 9,200 May 17, 2021 2.92 % 3,813 5,387 Total $ 36,121 Weighted Average Rate 2.72 % $ 26,919 $ 9,202

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Schedule of components of the provision for income taxes	Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 (unaudited) (unaudited) Current expense (benefit): Federal $ 89 $ 831 $ 550 $ 1,408 State (6 ) (89 ) 7 (71 ) Total 83 742 557 1,337 Deferred (benefit) expense: Federal 183 12 (12 ) 134 State - - - - Total 183 12 (12 ) 134 Total provision for income taxes $ 266 $ 754 $ 545 $ 1,471
Schedule of differences between the provision for income taxes and statutory federal income tax rate	Three months ended September 30, Nine months ended September 30, 2018 2017 2018 2017 (unaudited) (unaudited) Provision at statutory rate $ 468 21 % $ 1,148 34 % $ 778 21 % $ 1,940 34 % Tax exempt income (22 ) -1 % (41 ) -1 % (70 ) -2 % (129 ) -2 % State income taxes, net of federal income tax benefit 24 1 % 6 0 % 14 0 % 17 0 % Tax basis difference on sale of B&N - 0 % (296 ) -9 % - 0 % (296 ) -5 % Other, net (204 ) -5 % (63 ) -1 % (177 ) -4 % (61 ) -1 % Effective income tax and rate $ 266 16 % $ 754 23 % $ 545 15 % $ 1,471 26 %
Schedule of tax effects of temporary differences of the deferred tax assets and deferred tax liabilities	September 30, December 31, 2018 2017 (unaudited) Deferred tax assets: Allowance for loan losses $ 1,704 $ 1,473 Deferred expenses 767 717 Depreciation and amortization 79 105 Unrecognized pension liability 1,019 1,232 Postretirement liability 919 901 Deferred loss on OREO 187 83 Unrealized loss on securities 1,128 617 State tax NOLs 647 647 Other 198 232 Gross deferred tax assets 6,648 6,007 Deferred tax liabilities: Prepaid expenses (277 ) (181 ) Prepaid pension (1,304 ) (1,148 ) Deferred loan fees (135 ) (65 ) Mortgage servicing rights (615 ) (610 ) Gross deferred tax liabilities (2,331 ) (2,004 ) Net deferred tax asset 4,317 4,003 Deferred tax valuation allowance (985 ) (982 ) Deferred tax assets, net of allowance $ 3,332 $ 3,021

Employee Benefits (Tables)

Employee Benefits (Tables)	9 Months Ended
	Sep. 30, 2018
Employee Benefits and Share-based Compensation, Noncash [Abstract]
Schedule of plan's funded status and amounts recognized in consolidated statement of financial condition	Nine months ended Year ended 2018 2017 (unaudited) Projected and accumulated benefit obligation $ (18,304 ) $ (19,777 ) Plan assets at fair value 18,281 18,166 Funded status included in other liabilities $ (23 ) $ (1,611 )
Schedule of amounts recognized in accumulated other comprehensive loss	Nine months ended Year ended 2018 2017 (unaudited) Net actuarial loss $ 4,855 $ 5,865
Schedule of net periodic pension (benefit) cost and amounts recognized in other comprehensive income (loss)	Three months ended September 30, Nine months ended September 30, 2018 2017 2018 2017 (unaudited) (unaudited) Net periodic pension (income) cost $ - $ 19 $ (2 ) $ 57 Net actuarial pension (gain) loss - - (1,010 ) - Total $ - $ 19 $ (1,012 ) $ 57
Schedule of weighted-average assumptions used to determine the pension benefit obligation	September 30, December 31, 2018 2017 (unaudited) Discount rate 4.11 % 3.53 % September 30, December 31, 2018 2017 (unaudited) Discount rate 4.11 % 4.06 % Rate of increase in compensation - - Expected long-term rate of retun on assets 6.00 % 6.00 %
Schedule of fair value of pension plan assets, by fair value hierarchy	Balance Quoted Prices in Significant Significant September 30, 2018 (unaudited) Pooled separate accounts $ 18,281 $ - $ 18,281 $ - December 31, 2017 Pooled separate accounts $ 18,166 $ - $ 18,166 $ -
Schedule of employer contributions and benefit payments	Three months ended September 30, Nine months ended September 30, 2018 2017 2018 2017 (unaudited) (unaudited) Employer contribution $ 570 $ - $ 570 $ - Benefits paid $ (110 ) $ (100 ) $ (331 ) $ (300 )
Schedule of benefit payments, which reflect expected future service	Years ended December 31, 2018 2017 2018 $ 540 $ 538 2019 567 564 2020 636 633 2021 667 666 2022 711 708 2023 - 2027 4,206 4,284

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of future minimum rental commitments under the terms of these lease	Years ending December 31, 2018 $ 168 2019 673 2020 641 2021 564 2022 509 2023 and thereafter 963 Total $ 3,518

Financial Instruments with Of_2

Financial Instruments with Off-Balance-Sheet Risk (Tables)	9 Months Ended
	Sep. 30, 2018
Financial Instruments With Off-Balance-Sheet Risk [Abstract]
Schedule of contract amounts represent off-balance sheet credit risk	September 30, December 31, 2018 2017 (unaudited) Commitments to extend credit summarized as follows Future loan commitments $ 4,998 $ 3,805 Undisbursed construction loans 12,413 7,175 Undisbursed home equity lines of credit 10,955 11,185 Undisbursed commercial and other line of credit 59,969 60,897 Standby letters of credit 2,324 3,429 Total $ 90,659 $ 86,491

Regulatory Matters (Tables)

Regulatory Matters (Tables)	9 Months Ended
	Sep. 30, 2018
Banking and Thrift [Abstract]
Schedule of actual capital amounts and ratios	Actual For Capital To be Well Amount Ratio Amount Ratio Amount Ratio September 30, 2018 (unaudited) Rhinebeck Bancorp, MHC Total capital (to risk-weighted assets) $ 69,698 9.86 % $ 56,538 8.00 % $ 70,672 10.00 % Tier 1 capital (to risk-weighted assets) 63,388 8.97 % 42,403 6.00 % 56,538 8.00 % Common equity tier one capital (to risk weighted assets) 63,388 8.97 % 31,803 4.50 % 45,937 6.50 % Tier 1 capital (to average assets) 63,388 7.85 % 32,319 4.00 % 40,399 5.00 % Rhinebeck Bank Total capital (to risk-weighted assets) $ 72,858 10.31 % $ 56,526 8.00 % $ 70,657 10.00 % Tier 1 capital (to risk-weighted assets) 66,548 9.42 % 42,394 6.00 % 56,526 8.00 % Common equity tier one capital (to risk weighted assets) 66,548 9.42 % 31,796 4.50 % 45,927 6.50 % Tier 1 capital (to average assets) 66,548 8.24 % 32,313 4.00 % 40,391 5.00 % December 31, 2017 Rhinebeck Bancorp, MHC Total capital (to risk-weighted assets) $ 65,623 10.94 % $ 47,977 8.00 % $ 59,971 10.00 % Tier 1 capital (to risk-weighted assets) 60,166 10.03 % 35,983 6.00 % 47,977 8.00 % Common equity tier one capital (to risk weighted assets) 60,166 10.03 % 26,987 4.50 % 38,891 6.50 % Tier 1 capital (to average assets) 60,166 8.16 % 29,488 4.00 % 36,860 5.00 % Rhinebeck Bank Total capital (to risk-weighted assets) $ 68,631 11.45 % $ 47,964 8.00 % $ 59,955 10.00 % Tier 1 capital (to risk-weighted assets) 63,174 10.54 % 35,973 6.00 % 47,964 8.00 % Common equity tier one capital (to risk weighted assets) 63,174 10.54 % 26,980 4.50 % 38,971 6.50 % Tier 1 capital (to average assets) 63,174 8.57 % 29,488 4.00 % 36,860 5.00 %

Fair Value (Tables)

Fair Value (Tables)	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Schedule of assets carried at fair value on a recurring basis	Identical Assets Inputs Inputs Balance (Level 1) (Level 2) (Level 3) September 30, 2018 (unaudited) U.S. Treasury securities $ 2,928 $ 2,928 $ - $ - U.S. government agency mortgage-backed securities-residential 82,013 - 81,584 429 U.S. government agency securities 16,217 - 16,217 - Municipal securities 1,229 - 1,229 - Total $ 102,387 $ 2,928 $ 99,030 $ 429 December 31, 2017 U.S. Treasury securities $ 3,001 $ 3,001 $ - $ - U.S. government agency mortgage-backed securities-residential 91,390 - 91,390 - U.S. government agency securities 16,526 - 16,526 - Municipal securities 2,385 - 2,385 - Total $ 113,302 $ 3,001 $ 110,301 $ -
Schedule of assets carried at fair value and measured at fair value on a nonrecurring basis	Balance Quoted Prices in Significant Significant September 30, 2018 (unaudited) Assets held at fair value Impaired loans $ 258 $ - $ - $ 258 Other real estate owned $ 1,074 $ - $ - $ 1,074 December 31, 2017 Assets held at fair value Impaired loans $ 760 $ - $ - $ 760 Other real estate owned $ 773 $ - $ - $ 773
Schedule of additional quantitative information about assets measured at fair value on a nonrecurring basis	Fair Value Estimate Valuation Technique Unobservable Input Range September 30, 2018 (unaudited) Assets held at fair value Impaired loans $ 258 Appraisal of collateral (1) Appraisal adjustments (2) 0% - 20% Liquidation expenses (3) 0% - 6% Other real estate owned 1,074 Appraisal of collateral (1) Appraisal adjustments (2) 0% - 20% December 31, 2017 Impaired loans $ 760 Appraisal of collateral (1) Appraisal adjustments (2) 0% - 20% Liquidation expenses (3) 0% - 6% Other real estate owned 773 Appraisal of collateral (1) Appraisal adjustments (2) 0% - 20% (1) Fair value is generally determined through independent appraisals of the underlying collateral that generally include various level 3 inputs which are not identifiable. (2) Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range of liquidation expenses and other appraisal adjustments are presented as a percent of the appraised value. (3) Estimated costs to sell.
Schedule of carrying value and fair values of the financial instruments	September 30, December 31, 2018 2017 (unaudited) Carrying Fair Carrying Fair Financial Assets: Cash and due from banks (Level 2) $ 12,596 $ 12,596 $ 10,460 $ 10,460 Available for sale securities (Level 2) 102,387 102,387 113,302 113,302 Held to maturity securities (Level 2) - - 1,914 1,928 FHLBNY stock (Level 2) 2,874 2,874 1,108 1,108 Loans, net (Level 3) 652,053 643,286 566,178 565,765 Accrued interest receivable (Level 2) 2,418 2,418 2,149 2,149 Mortgage servicing rights (Level 3) 2,278 4,628 2,260 4,122 Financial Liabilities: Deposits (Level 2) 691,718 690,260 650,105 649,517 Mortgagors escrow accounts (Level 2) 3,521 3,521 7,284 7,284 FHLBNY advances (Level 2) 53,621 53,621 14,900 14,900 Subordinated debt (Level 2) 5,155 5,155 5,155 5,155

Nature of Business and Signif_3

Nature of Business and Significant Accounting Policies (Detail Textuals) $ in Thousands	Aug. 15, 2017USD ($)	Sep. 30, 2018USD ($)Branch	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)Branch	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)
Nature Of Business And Significant Accounting Policies [Line Items]
Other Real Estate		$ 1,739		$ 1,739		$ 2,233
Proceeds from sale of subsidiary					$ 3,443
Gain on sale of subsidiary			$ 1,834		1,834
Income before income taxes		$ 2,230	$ 3,376	$ 3,704	$ 5,705
Number of branches | Branch		11		11
Percentage of credit extension				80.00%
Threshold percentage for loan amount against the original appraised value of the property				90.00%
Threshold percentage for private mortgage insurance required for that portion of loan				80.00%
Amount of consumer mortgages and loans secured by residential real estate properties in process of foreclosure		$ 593		$ 593		97
Amortization method purchased customer accounts				straight line basis
Useful life of purchased customer accounts				13 years
Corporate income tax rate		21.00%	34.00%	21.00%	34.00%
Brinckerhoff and Neuville, Inc. ("B&N")
Nature Of Business And Significant Accounting Policies [Line Items]
Proceeds from sale of subsidiary	$ 3,443
Gain on sale of subsidiary	$ 1,834
Income before income taxes						437
Commercial real estate
Nature Of Business And Significant Accounting Policies [Line Items]
Other Real Estate		$ 804		$ 804		911
Residential real estate
Nature Of Business And Significant Accounting Policies [Line Items]
Other Real Estate		$ 935		$ 935		$ 1,322

Available for Sale Securities_2

Available for Sale Securities (Details) - USD ($) $ in Thousands		Sep. 30, 2018	Dec. 31, 2017
Debt Securities, Available-for-sale [Line Items]
Amortized Cost		$ 107,759	$ 116,242
Gross Unrealized Gains		1	2
Gross Unrealized Losses		(5,373)	(2,942)
Fair Value		102,387	113,302
U.S. Treasury securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost		3,039	3,048
Gross Unrealized Gains		0	0
Gross Unrealized Losses		(111)	(47)
Fair Value		2,928	3,001
U.S. government agency mortgage-backed securities-residential
Debt Securities, Available-for-sale [Line Items]
Amortized Cost		86,568	93,858
Gross Unrealized Gains		0	1
Gross Unrealized Losses		(4,555)	(2,470)
Fair Value		82,013	91,389
U.S. government agency securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost		16,923	16,935
Gross Unrealized Gains		0	0
Gross Unrealized Losses		(706)	(409)
Fair Value		16,217	16,526
Municipal securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	[1]	1,229	2,401
Gross Unrealized Gains	[1]	1	1
Gross Unrealized Losses	[1]	(1)	(16)
Fair Value	[1]	$ 1,229	$ 2,386
[1]	The issuers of municipal securities are all within New York State.

Available for Sale Securities_3

Available for Sale Securities (Details 1) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Securities, Available-for-sale [Line Items]
Less Than 12 Months Fair Value	$ 7,441	$ 42,118
Less Than 12 Months Unrealized Losses	(169)	(642)
12 Months or Longer Fair Value	93,821	69,750
12 Months or Longer Unrealized Losses	(5,204)	(2,300)
Fair Value	101,262	111,868
Unrealized Losses	(5,373)	(2,942)
U.S. Treasury securities
Debt Securities, Available-for-sale [Line Items]
Less Than 12 Months Fair Value	0	3,001
Less Than 12 Months Unrealized Losses	0	(47)
12 Months or Longer Fair Value	2,928	0
12 Months or Longer Unrealized Losses	(111)	0
Fair Value	2,928	3,001
Unrealized Losses	(111)	(47)
U.S. government agency mortgage-backed securities-residential
Debt Securities, Available-for-sale [Line Items]
Less Than 12 Months Fair Value	6,908	34,601
Less Than 12 Months Unrealized Losses	(168)	(542)
12 Months or Longer Fair Value	74,676	56,170
12 Months or Longer Unrealized Losses	(4,387)	(1,928)
Fair Value	81,584	90,771
Unrealized Losses	(4,555)	(2,470)
U.S. government agency securities
Debt Securities, Available-for-sale [Line Items]
Less Than 12 Months Fair Value	0	3,923
Less Than 12 Months Unrealized Losses	0	(50)
12 Months or Longer Fair Value	16,217	12,603
12 Months or Longer Unrealized Losses	(706)	(359)
Fair Value	16,217	16,526
Unrealized Losses	(706)	(409)
Municipal securities
Debt Securities, Available-for-sale [Line Items]
Less Than 12 Months Fair Value	533	593
Less Than 12 Months Unrealized Losses	(1)	(3)
12 Months or Longer Fair Value	0	977
12 Months or Longer Unrealized Losses	0	(13)
Fair Value	533	1,570
Unrealized Losses	$ (1)	$ (16)

Available for Sale Securities_4

Available for Sale Securities (Details 2) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Amortized Cost
Within 1 year	$ 320	$ 335
After 1 but within 5 years	18,162	20,074
After 5 but within 10 years	1,975	1,975
After 10 years	734	0
Mortgage-backed securities	86,568	93,858
Amortized Cost	107,759	116,242
Fair Value
Within 1 year	321	335
After 1 but within 5 years	17,418	19,623
After 5 but within 10 years	1,902	1,954
After 10 years	733	0
Mortgage-backed securities	82,013	91,390
Fair Value	$ 102,387	$ 113,302

Available for Sale Securities_5

Available for Sale Securities (Detail Textuals) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018USD ($)Individual	Dec. 31, 2017USD ($)Individual
Debt Securities, Available-for-sale [Line Items]
Number of individual available-for-sale securities with unrealized losses | Individual	98	100
Unrealized Losses	$ 5,373	$ 2,942
Aggregate percentage of depreciation	5.31%	2.63%
Proceeds from sales of investment securities	$ 2,113	$ 30,786
Gains on sales of investment securities		45
Losses on sales of investment securities	22	72
Federal Home Loan Bank of New York ("FHLBNY") | Available-for-sale Securities
Debt Securities, Available-for-sale [Line Items]
Available for sale securities pledged to secure Federal Home Loan Bank of New York ("FHLBNY") borrowings	27,769	1,285
Available for sale securities pledged to secure Federal Reserve Bank of New York ("FRBNY") borrowings	$ 1,029	$ 2,350

Held to Maturity Securities (De

Held to Maturity Securities (Details) - USD ($) $ in Thousands		Sep. 30, 2018	Dec. 31, 2017
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost			$ 1,914
Gross Unrealized Gains		$ 0	15
Gross Unrealized Losses		0	(1)
Fair Value		0	1,928
Other
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost		0	332
Gross Unrealized Gains		0	0
Gross Unrealized Losses		0	0
Fair Value		0	332
Municipal securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	[1]	0	1,582
Gross Unrealized Gains	[1]	0	15
Gross Unrealized Losses	[1]	0	(1)
Fair Value	[1]	$ 0	$ 1,596
[1]	The issuers of municipal securities are all within New York State.

Held to Maturity Securities (_2

Held to Maturity Securities (Details 1) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Amortized Cost
Within 1 year	$ 0	$ 252
After 1 but within 5 years	0	576
After 5 but within 10 years	0	0
After 10 years	0	754
Other	0	332
Total		1,914
Fair Value
Within 1 year	0	252
After 1 but within 5 years	0	575
After 5 but within 10 years	0	0
After 10 years	0	769
Other	0	332
Total	$ 0	$ 1,928

Held to Maturity Securities (_3

Held to Maturity Securities (Detail Textuals) $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)bondSecurity	Dec. 31, 2017USD ($)
Schedule of Held-to-maturity Securities [Line Items]
Held to maturity securities with amortized cost		$ 1,914
Number of underperforming bonds swap | bond	7
Number Of Bonds Sold | bond	2
Held to maturity bonds sold	$ 575
(Loss) on disposal of held to maturity bonds	(4)
Amount of HTM securities reclassified to available for sale	$ 1,163
Number of held to maturity securities reclassified to available for sale | Security	4
Amount of unrealized holding loss recognized in AOCI	$ 1
Federal Home Loan Bank of New York ("FHLBNY") | Held to Maturity Securities
Schedule of Held-to-maturity Securities [Line Items]
Available for sale securities pledged to secure Federal Reserve Bank of New York ("FRBNY") borrowings	$ 0	$ 1,362

Loans and Allowance for Loan _3

Loans and Allowance for Loan Losses (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Jun. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016
Loans and Leases Receivable Disclosure [Line Items]
Total gross loans	$ 651,046		$ 566,347	$ 547,040
Net deferred loan costs	7,317		5,288
Allowance for loan losses	(6,310)	$ (5,939)	(5,457)	(5,403)	$ (5,478)	$ (5,876)
Total net loans	652,053		566,178
Commercial and industrial
Loans and Leases Receivable Disclosure [Line Items]
Total gross loans	79,055		67,650	60,706
Allowance for loan losses	(1,055)	(1,082)	(879)	(333)	(574)	(775)
Commercial real estate
Loans and Leases Receivable Disclosure [Line Items]
Total gross loans	224,699		211,193	204,793
Allowance for loan losses	(870)	(947)	(1,305)	(966)	(936)	(1,092)
Commercial real estate | Construction
Loans and Leases Receivable Disclosure [Line Items]
Total gross loans	10,407		5,621
Commercial real estate | Non-residential
Loans and Leases Receivable Disclosure [Line Items]
Total gross loans	201,913		192,469
Commercial real estate | Multifamily
Loans and Leases Receivable Disclosure [Line Items]
Total gross loans	12,379		13,103
Residential
Loans and Leases Receivable Disclosure [Line Items]
Total gross loans	44,388		43,300	41,417
Allowance for loan losses	(474)	(513)	(455)	(591)	(585)	(1,231)
Consumer
Loans and Leases Receivable Disclosure [Line Items]
Total gross loans	302,905		244,204	240,124
Allowance for loan losses	(3,911)	$ (3,397)	(2,818)	$ (3,513)	$ (3,383)	$ (2,778)
Consumer | Indirect automobile
Loans and Leases Receivable Disclosure [Line Items]
Total gross loans	272,892		214,823
Consumer | Home equity
Loans and Leases Receivable Disclosure [Line Items]
Total gross loans	19,559		19,452
Consumer | Other consumer
Loans and Leases Receivable Disclosure [Line Items]
Total gross loans	$ 10,453		$ 9,929

Loans and Allowance for Loan _4

Loans and Allowance for Loan Losses (Details 1) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	$ 651,046	$ 566,347	$ 547,040
Pass
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	633,120	549,424
Special Mention
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	7,276	3,610
Substandard
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	2,071	10,546
Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	8,579	2,767
Commercial and industrial
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	79,055	67,650	60,706
Commercial and industrial | Pass
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	77,768	65,351		$ 53,805
Commercial and industrial | Special Mention
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	0	125		1,373
Commercial and industrial | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	657	2,156		1,270
Commercial and industrial | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	630	18		423
Commercial real estate
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	224,699	211,193	204,793
Commercial real estate | Construction
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	10,407	5,621
Commercial real estate | Construction | Pass
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	10,407	4,495
Commercial real estate | Construction | Special Mention
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	0	0
Commercial real estate | Construction | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	0	1,126
Commercial real estate | Construction | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	0	0
Commercial real estate | Non-residential
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	201,913	192,469
Commercial real estate | Non-residential | Pass
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	189,009	181,720
Commercial real estate | Non-residential | Special Mention
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	7,276	3,485
Commercial real estate | Non-residential | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	1,414	7,264
Commercial real estate | Non-residential | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	4,214	0
Commercial real estate | Multifamily
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	12,379	13,103
Commercial real estate | Multifamily | Pass
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	11,926	13,103
Commercial real estate | Multifamily | Special Mention
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	0	0
Commercial real estate | Multifamily | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	0	0
Commercial real estate | Multifamily | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	453	0
Residential
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	44,388	43,300	41,417
Residential | Pass
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	41,943	41,115		38,337
Residential | Special Mention
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	0	0		0
Residential | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	0	0		0
Residential | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	2,445	2,185		$ 2,045
Consumer
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	302,905	244,204	$ 240,124
Consumer | Indirect automobile
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	272,892	214,823
Consumer | Indirect automobile | Pass
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	272,350	214,381
Consumer | Indirect automobile | Special Mention
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	0	0
Consumer | Indirect automobile | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	0	0
Consumer | Indirect automobile | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	542	442
Consumer | Home equity
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	19,559	19,452
Consumer | Home equity | Pass
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	19,287	19,334
Consumer | Home equity | Special Mention
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	0	0
Consumer | Home equity | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	0	0
Consumer | Home equity | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	272	118
Consumer | Other consumer
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	10,453	9,929
Consumer | Other consumer | Pass
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	10,430	9,925
Consumer | Other consumer | Special Mention
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	0	0
Consumer | Other consumer | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	0	0
Consumer | Other consumer | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total gross loans	$ 23	$ 4

Loans and Allowance for Loan _5

Loans and Allowance for Loan Losses (Details 2) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	$ 638,696	$ 548,492
Total	651,046	566,347	$ 547,040
Nonaccrual	8,493	9,364
30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	4,922	7,622
60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	1,072	2,770
Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	6,356	7,463
Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	78,710	66,542
Total	79,055	67,650	60,706
Nonaccrual	630	1,237
Commercial and industrial | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	16	69
Commercial and industrial | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	6	19
Commercial and industrial | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	323	1,020
Commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	224,699	211,193	204,793
Commercial real estate | Construction
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	10,407	4,494
Total	10,407	5,621
Nonaccrual	0	1,127
Commercial real estate | Construction | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	0	0
Commercial real estate | Construction | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	0	0
Commercial real estate | Construction | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	0	1,127
Commercial real estate | Non-residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	197,367	184,877
Total	201,913	192,469
Nonaccrual	4,214	4,442
Commercial real estate | Non-residential | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	0	2,229
Commercial real estate | Non-residential | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	332	921
Commercial real estate | Non-residential | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	4,214	4,442
Commercial real estate | Multifamily
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	11,745	12,637
Total	12,379	13,103
Nonaccrual	453	0
Commercial real estate | Multifamily | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	181	0
Commercial real estate | Multifamily | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	0	466
Commercial real estate | Multifamily | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	453	0
Residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	42,823	41,989
Total	44,388	43,300	41,417
Nonaccrual	2,366	2,100
Residential | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	849	450
Residential | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	56	422
Residential | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	660	439
Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	302,905	244,204	$ 240,124
Consumer | Indirect automobile
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	268,108	209,574
Total	272,892	214,823
Nonaccrual	542	442
Consumer | Indirect automobile | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	3,627	4,022
Consumer | Indirect automobile | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	640	808
Consumer | Indirect automobile | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	517	419
Consumer | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	19,255	18,637
Total	19,559	19,452
Nonaccrual	265	12
Consumer | Home equity | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	137	676
Consumer | Home equity | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	0	127
Consumer | Home equity | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	167	12
Consumer | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	10,281	9,742
Total	10,453	9,929
Nonaccrual	23	4
Consumer | Other consumer | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	112	176
Consumer | Other consumer | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	38	7
Consumer | Other consumer | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due	$ 22	$ 4

Loans and Allowance for Loan _6

Loans and Allowance for Loan Losses (Details 3) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
With no related allowance recorded:
Recorded Investment	$ 8,222	$ 8,397
Unpaid Principal Balance	9,424	9,519
Average Recorded Investment	8,310	7,807
With an allowance recorded:
Recorded Investment	356	1,157
Unpaid Principal Balance	363	1,600
Related Allowance	99	397
Average Recorded Investment	757	982
Total:
Recorded Investment	8,578	9,554
Unpaid Principal Balance	9,787	11,119
Related Allowance	99	397
Average Recorded Investment	9,067	8,789
Commercial and industrial
With no related allowance recorded:
Recorded Investment	625	1,219
Unpaid Principal Balance	749	1,700
Average Recorded Investment	922	1,325
With an allowance recorded:
Recorded Investment	5	19
Unpaid Principal Balance	5	447
Related Allowance	5	19
Average Recorded Investment	12	221
Total:
Recorded Investment	630	1,238
Unpaid Principal Balance	754	2,147
Related Allowance	5	19
Average Recorded Investment	934	1,546
Commercial real estate | Construction
With no related allowance recorded:
Recorded Investment	0	1,127
Unpaid Principal Balance	0	1,137
Average Recorded Investment	563	1,127
With an allowance recorded:
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Related Allowance	0	0
Average Recorded Investment	0	0
Total:
Recorded Investment	0	1,127
Unpaid Principal Balance	0	1,137
Related Allowance	0	0
Average Recorded Investment	563	1,127
Commercial real estate | Non-residential
With no related allowance recorded:
Recorded Investment	4,214	3,539
Unpaid Principal Balance	4,616	3,584
Average Recorded Investment	3,877	2,878
With an allowance recorded:
Recorded Investment	0	903
Unpaid Principal Balance	0	903
Related Allowance	0	300
Average Recorded Investment	451	451
Total:
Recorded Investment	4,214	4,442
Unpaid Principal Balance	4,616	4,487
Related Allowance	0	300
Average Recorded Investment	4,328	3,330
Commercial real estate | Multifamily
With no related allowance recorded:
Recorded Investment	453	0
Unpaid Principal Balance	458	0
Average Recorded Investment	227	0
With an allowance recorded:
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Related Allowance	0	0
Average Recorded Investment	0	0
Total:
Recorded Investment	453	0
Unpaid Principal Balance	458	0
Related Allowance	0	0
Average Recorded Investment	227	0
Residential
With no related allowance recorded:
Recorded Investment	2,445	2,184
Unpaid Principal Balance	3,070	2,741
Average Recorded Investment	2,315	2,114
With an allowance recorded:
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Related Allowance	0	0
Average Recorded Investment	0	0
Total:
Recorded Investment	2,445	2,184
Unpaid Principal Balance	3,070	2,741
Related Allowance	0	0
Average Recorded Investment	2,315	2,114
Consumer | Indirect automobile
With no related allowance recorded:
Recorded Investment	211	210
Unpaid Principal Balance	247	237
Average Recorded Investment	210	179
With an allowance recorded:
Recorded Investment	331	232
Unpaid Principal Balance	338	247
Related Allowance	83	75
Average Recorded Investment	282	292
Total:
Recorded Investment	542	442
Unpaid Principal Balance	585	484
Related Allowance	83	75
Average Recorded Investment	492	471
Consumer | Home equity
With no related allowance recorded:
Recorded Investment	272	118
Unpaid Principal Balance	282	119
Average Recorded Investment	195	182
With an allowance recorded:
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Related Allowance	0	0
Average Recorded Investment	0	0
Total:
Recorded Investment	272	118
Unpaid Principal Balance	282	119
Related Allowance	0	0
Average Recorded Investment	195	182
Consumer | Other consumer
With no related allowance recorded:
Recorded Investment	2	0
Unpaid Principal Balance	2	1
Average Recorded Investment	1	2
With an allowance recorded:
Recorded Investment	20	3
Unpaid Principal Balance	20	3
Related Allowance	11	3
Average Recorded Investment	12	18
Total:
Recorded Investment	22	3
Unpaid Principal Balance	22	4
Related Allowance	11	3
Average Recorded Investment	$ 13	$ 19

Loans and Allowance for Loan _7

Loans and Allowance for Loan Losses (Details 4) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Allowance for loan losses:
Beginning balance	$ 5,939	$ 5,478	$ 5,457	$ 5,876	$ 5,876
Provision for loan losses	525	225	1,575	675	900
Loans charged-off	(372)	(575)	(1,456)	(2,004)	(2,414)
Recoveries	218	275	734	856	1,095
Ending balance	6,310	5,403	6,310	5,403	5,457
Allowance for loan losses:
Ending balance: Individually evaluated for impairment	99	76	99	76	397
Ending balance: Collectively evaluated for impairment	6,211	5,327	6,211	5,327	5,060
Loan receivables:
Ending balance	651,046	547,040	651,046	547,040	566,347
Ending balance: Individually evaluated for impairment	8,579	7,976	8,579	7,976	9,554
Ending balance: Collectively evaluated for impairment	642,467	539,064	642,467	539,064	556,793
Commercial and industrial
Allowance for loan losses:
Beginning balance	1,082	574	879	775	775
Provision for loan losses	(27)	(60)	91	152	698
Loans charged-off	0	(181)	(28)	(596)	(596)
Recoveries	0	0	113	2	2
Ending balance	1,055	333	1,055	333	879
Allowance for loan losses:
Ending balance: Individually evaluated for impairment	5	2	5	2	19
Ending balance: Collectively evaluated for impairment	1,050	331	1,050	331	860
Loan receivables:
Ending balance	79,055	60,706	79,055	60,706	67,650
Ending balance: Individually evaluated for impairment	630	2,325	630	2,325	1,238
Ending balance: Collectively evaluated for impairment	78,425	58,381	78,425	58,381	66,412
Commercial real estate
Allowance for loan losses:
Beginning balance	947	936	1,305	1,092	1,092
Provision for loan losses	(77)	46	(132)	(202)	137
Loans charged-off	0	(16)	(303)	(16)	(16)
Recoveries	0	0	0	92	92
Ending balance	870	966	870	966	1,305
Allowance for loan losses:
Ending balance: Individually evaluated for impairment	0	0	0	0	300
Ending balance: Collectively evaluated for impairment	870	966	870	966	1,005
Loan receivables:
Ending balance	224,699	204,793	224,699	204,793	211,193
Ending balance: Individually evaluated for impairment	4,668	3,011	4,668	3,011	5,569
Ending balance: Collectively evaluated for impairment	220,031	201,782	220,031	201,782	205,624
Residential
Allowance for loan losses:
Beginning balance	513	585	455	1,231	1,231
Provision for loan losses	(40)	3	15	(567)	(707)
Loans charged-off	0	0	0	(79)	(78)
Recoveries	1	3	4	6	9
Ending balance	474	591	474	591	455
Allowance for loan losses:
Ending balance: Individually evaluated for impairment	0	0	0	0	0
Ending balance: Collectively evaluated for impairment	474	591	474	591	455
Loan receivables:
Ending balance	44,388	41,417	44,388	41,417	43,300
Ending balance: Individually evaluated for impairment	2,445	1,988	2,445	1,988	2,184
Ending balance: Collectively evaluated for impairment	41,942	39,429	41,942	39,429	41,116
Consumer
Allowance for loan losses:
Beginning balance	3,397	3,383	2,818	2,778	2,778
Provision for loan losses	669	236	1,601	1,292	772
Loans charged-off	(372)	(378)	(1,125)	(1,313)	(1,724)
Recoveries	217	272	617	756	992
Ending balance	3,911	3,513	3,911	3,513	2,818
Allowance for loan losses:
Ending balance: Individually evaluated for impairment	94	74	94	74	78
Ending balance: Collectively evaluated for impairment	3,817	3,439	3,817	3,439	2,740
Loan receivables:
Ending balance	302,905	240,124	302,905	240,124	244,204
Ending balance: Individually evaluated for impairment	836	652	836	652	563
Ending balance: Collectively evaluated for impairment	$ 302,069	$ 239,472	$ 302,069	$ 239,472	$ 243,641

Loans and Allowance for Loan _8

Loans and Allowance for Loan Losses (Detail Textuals) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2018USD ($)Loan	Sep. 30, 2018USD ($)Loan	Dec. 31, 2017USD ($)Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amount of loan	$ 1,803	$ 1,803	$ 1,815
Number of loans default | Loan	3	1	4
Loan modified as default		$ 19
Balance of capitalized servicing rights	$ 2,278	2,278	$ 2,260
Aggregate balances of loans serviced to third party		253,856	244,765
Home equity loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amount of loan	117	$ 117
Number of loans default | Loan		2
Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amount of loan	117	$ 117
Number of loans default | Loan		2
Residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid principal balances of loans held for sale	$ 286	$ 286	2,059
Amount of loan			1,661
Commercial loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amount of loan			$ 19

Premises and Equipment (Details

Premises and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Total	$ 38,116	$ 37,713
Less accumulated depreciation	(21,523)	(20,688)
Net	16,593	17,025
Land
Property, Plant and Equipment [Line Items]
Total	3,536	3,536
Buildings and improvements
Property, Plant and Equipment [Line Items]
Total	23,504	23,409
Furniture, fixtures and equipment
Property, Plant and Equipment [Line Items]
Total	11,036	10,725
Construction in progress
Property, Plant and Equipment [Line Items]
Total	$ 40	$ 43

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Goodwill [Roll Forward]
Beginning balance		$ 1,410	$ 2,781	$ 1,505	$ 2,781	$ 2,781
Relief due to asset sale			(1,276)		(1,276)	(1,276)
Impairment	$ (95)			(95)	0
Ended balance	1,410	1,410	1,505	1,410	1,505	1,505
Accumulated impairment		1,116	1,021	1,116	1,021	1,021
RAM
Goodwill [Roll Forward]
Beginning balance		1,410	1,505	1,505	1,505	1,505
Relief due to asset sale						0
Impairment		0		(95)
Ended balance	1,410	1,410	1,505	1,410	1,505	1,505
Accumulated impairment		1,116	1,021	1,116	1,021	1,021
B&N
Goodwill [Roll Forward]
Beginning balance		0	1,276	0	1,276	1,276
Relief due to asset sale			(1,276)		(1,276)	(1,276)
Impairment		0		0
Ended balance	$ 0	0	0	0	0	0
Accumulated impairment		$ 0	$ 0	$ 0	$ 0	$ 0

Goodwill (Detail Textuals)

Goodwill (Detail Textuals) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	9 Months Ended		12 Months Ended
	Jun. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Goodwill, Impaired [Abstract]
Book value of goodwill		$ 1,276		$ 1,276	$ 1,276
Impairment loss on goodwill	$ 95		$ 95	$ 0

Intangible Assets (Details)

Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Finite-lived Intangible Assets [Roll Forward]
Beginning balance	$ 305	$ 683	$ 326	$ 726	$ 726
Amortization	(11)	(14)	(32)	(57)	(67)
Relief due to asset sale	0	(333)	0	(333)	(333)
Ended balance	294	336	294	336	326
Accumulated amortization and impairment	653	611	653	611	621
RAM
Finite-lived Intangible Assets [Roll Forward]
Beginning balance	305	347	326	368	368
Amortization	(11)	(11)	(32)	(32)	(42)
Relief due to asset sale	0	0	0	0	0
Ended balance	294	336	294	336	326
Accumulated amortization and impairment	653	611	653	611	621
B&N
Finite-lived Intangible Assets [Roll Forward]
Beginning balance	0	336	0	358	358
Amortization	0	(3)	0	(25)	(25)
Relief due to asset sale	0	(333)	0	(333)	(333)
Ended balance	0	0	0	0	0
Accumulated amortization and impairment	$ 0	$ 0	$ 0	$ 0	$ 0

Intangible Assets (Details 1)

Intangible Assets (Details 1) $ in Thousands	Sep. 30, 2018USD ($)
Intangible Assets, Net (Including Goodwill) [Abstract]
2,018	$ 10
2,019	42
2,020	42
2,021	42
2,022	42
Thereafter	$ 116

Intangible Assets (Detail Textu

Intangible Assets (Detail Textuals) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 11	$ 14	$ 32	$ 57	$ 67
Useful life of purchased customer accounts			13 years
Customer lists
Acquired Finite-Lived Intangible Assets [Line Items]
Useful life of purchased customer accounts			13 years 4 months

Deposits (Details)

Deposits (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Deposits [Abstract]
Noninterest bearing demand deposits	$ 185,222	$ 157,828
Interest bearing accounts:
NOW	95,857	101,167
Savings	128,733	125,244
Money market	128,982	123,643
Time certificates of deposit	152,924	142,223
Total interest bearing accounts	506,496	492,277
Total deposits	$ 691,718	$ 650,105

Deposits (Details 1)

Deposits (Details 1) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Deposits [Abstract]
within 1 year	$ 107,625	$ 69,634
1 - 2 years	23,000	47,603
2 - 3 years	4,299	10,988
3 - 4 years	14,991	7,521
4 - 5 years	3,009	6,477
over 5 years	0	0
Total	$ 152,924	$ 142,223

Deposits (Detail Textuals)

Deposits (Detail Textuals) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Deposits [Line Items]
Brokered Deposits	$ 21,311	$ 20,673
Time certificates of deposit in denominations of $250 or greater	$ 15,138	$ 13,920
Maximum
Deposits [Line Items]
Maturity terms	3 years
Minimum
Deposits [Line Items]
Maturity terms	1 year

Long-Term Debt and FHLBNY Sto_3

Long-Term Debt and FHLBNY Stock (Details) - FHLBNY $ in Thousands	Sep. 30, 2018USD ($)
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Principal amount	$ 36,121
Rate	2.72%
Due in one year	$ 26,919
Long term	9,202
5 month bullet on February 26, 2019
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Principal amount	$ 10,000
Rate	2.64%
Due in one year	$ 10,000
Long term	0
1 year amortizing on May 15, 2019
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Principal amount	$ 3,762
Rate	2.50%
Due in one year	$ 3,762
Long term	0
1 year amortizing on June 7, 2019
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Principal amount	$ 4,175
Rate	2.53%
Due in one year	$ 4,175
Long term	0
2 year amortizing on May 15, 2020
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Principal amount	$ 4,390
Rate	2.78%
Due in one year	$ 2,482
Long term	1,908
2 year amortizing on June 8, 2020
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Principal amount	$ 4,594
Rate	2.76%
Due in one year	$ 2,687
Long term	1,907
3 year amortizing on May 17, 2021
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Principal amount	$ 9,200
Rate	2.92%
Due in one year	$ 3,813
Long term	$ 5,387

Long-Term Debt and FHLBNY Sto_4

Long-Term Debt and FHLBNY Stock (Detail Textuals) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Subordinated Debt
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Interest rate	4.31%	3.454%
Interest rate, description	3-month LIBOR plus 2.00
Interest LIBOR rate	2.00%
Subordinated debt securities	$ 5,155
Stated maturity date	May 23, 2035
Subordinated Debt | RSB Capital Trust I
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Interest rate, description	3-month LIBOR plus 2.00
Interest LIBOR rate	2.00%
Trust term	30 years
FHLBNY
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Preapproved secured line of credit	$ 409,776	$ 370,974
Amount of pledged assets	148,006	25,608
Outstanding amount secured line of credit	$ 17,500	$ 14,500
Interest rate	2.38%	1.53%
Unsecured, uncommitted line of credit	$ 10,000
Structured borrowings	$ 36,121

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Current expense (benefit):
Federal	$ 89	$ 831	$ 550	$ 1,408
State	(6)	(89)	7	(71)
Total	83	742	557	1,337
Deferred (benefit) expense:
Federal	183	12	(12)	134
State	0	0	0	0
Total	183	12	(12)	134
Total provision for income taxes	$ 266	$ 754	$ 545	$ 1,471

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Provision at statutory rate	$ 468	$ 1,148	$ 778	$ 1,940
Tax exempt income	(22)	(41)	(70)	(129)
State income taxes, net of federal income tax benefit	24	6	14	17
Tax basis difference on sale of B&N	0	(296)	0	(296)
Other, net	(204)	(63)	(177)	(61)
Effective income tax and rate	$ 266	$ 754	$ 545	$ 1,471
Provision at statutory rate, Percent	21.00%	34.00%	21.00%	34.00%
Tax exempt income, percent	(1.00%)	(1.00%)	(2.00%)	(2.00%)
State income taxes, net of federal income tax benefit, percent	1.00%	0.00%	0.00%	0.00%
Tax basis difference on sale of B&N, percent	0.00%	(9.00%)	0.00%	(5.00%)
Other, net, percent	(5.00%)	(1.00%)	(4.00%)	(1.00%)
Effective income tax and rate, percent	16.00%	23.00%	15.00%	26.00%

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Deferred tax assets:
Allowance for loan losses	$ 1,704	$ 1,473
Deferred expenses	767	717
Depreciation and amortization	79	105
Unrecognized pension liability	1,019	1,232
Postretirement liability	919	901
Deferred loss on OREO	187	83
Unrealized loss on securities	1,128	617
State tax NOLs	647	647
Other	198	232
Gross deferred tax assets	6,648	6,007
Deferred tax liabilities:
Prepaid expenses	(277)	(181)
Prepaid pension	(1,304)	(1,148)
Deferred loan fees	(135)	(65)
Mortgage servicing rights	(615)	(610)
Gross deferred tax liabilities	(2,331)	(2,004)
Net deferred tax asset	4,317	4,003
Deferred tax valuation allowance	(985)	(982)
Deferred tax assets, net of allowance	$ 3,332	$ 3,021

Income Taxes (Detail Textuals)

Income Taxes (Detail Textuals) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Amount of federal rate change			$ 1,870
Expected federal statutory income tax rate	21.00%	34.00%	21.00%	34.00%
Retained earnings includes contingency reserve for loan losses			$ 1,534		$ 1,534	$ 1,534
Reserve balance under deferred income taxes	$ 414		$ 414		$ 614	$ 0

Employee Benefits (Details)

Employee Benefits (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Employee Benefits and Share-based Compensation, Noncash [Abstract]
Projected and accumulated benefit obligation	$ (18,304)	$ (19,777)
Plan assets at fair value	18,281	18,166
Funded status included in other liabilities	$ (23)	$ (1,611)

Employee Benefits (Details 1)

Employee Benefits (Details 1) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Employee Benefits and Share-based Compensation, Noncash [Abstract]
Net actuarial loss	$ 4,855	$ 5,865

Employee Benefits (Details 2)

Employee Benefits (Details 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Employee Benefits and Share-based Compensation, Noncash [Abstract]
Net periodic pension (income) cost	$ 0	$ 19	$ (2)	$ 57
Net actuarial pension (gain) loss			(1,010)
Total	$ 0	$ 19	$ (1,012)	$ 57

Employee Benefits (Details 3)

Employee Benefits (Details 3)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Employee Benefits and Share-based Compensation, Noncash [Abstract]
Discount rate	4.11%	3.53%

Employee Benefits (Details 4)

Employee Benefits (Details 4)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Employee Benefits and Share-based Compensation, Noncash [Abstract]
Discount rate	4.11%	3.53%
Rate of increase in compensation	0.00%	0.00%
Expected long-term rate of return on assets	6.00%	6.00%

Employee Benefits (Details 5)

Employee Benefits (Details 5) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Plan assets at fair value	$ 18,281	$ 18,166
Quoted Prices in Active Markets for Identical Assets (Level 1) | Pooled separate accounts
Defined Benefit Plan Disclosure [Line Items]
Plan assets at fair value	0	0
Inputs (Level 2) | Pooled separate accounts
Defined Benefit Plan Disclosure [Line Items]
Plan assets at fair value	18,281	18,166
Inputs (Level 3) | Pooled separate accounts
Defined Benefit Plan Disclosure [Line Items]
Plan assets at fair value	$ 0	$ 0

Employee Benefits (Details 6)

Employee Benefits (Details 6) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Employee Benefits and Share-based Compensation, Noncash [Abstract]
Employer contribution	$ 570	$ 0	$ 570	$ 0
Benefits paid	$ (110)	$ (100)	$ (331)	$ (300)

Employee Benefits (Details 7)

Employee Benefits (Details 7) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Employee Benefits and Share-based Compensation, Noncash [Abstract]
2,018	$ 540	$ 538
2,019	567	564
2,020	636	633
2,021	667	666
2,022	711	708
2023 - 2027	$ 4,206	$ 4,284

Employee Benefits (Detail Textu

Employee Benefits (Detail Textuals) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Schedule Of Employee Benefits [Line Items]
Percentage of internal revenue contribution			25.00%
Percentage of internal revenue service limitations			6.00%
Estimated net actuarial loss			$ 374
Employer contribution	$ 570	$ 0	570	$ 0
Cash surrender value of life insurance	17,918		17,918		$ 17,577
Increase in cash surrender value of insurance	101	116	300	345
Accrued expenses and other liabilities	8,679		8,679		9,682
Noninterest expense	6,473	$ 6,010	19,240	18,850	460
Employer contribution in defined contribution plan			$ 577	508	686
Maximum
Schedule Of Employee Benefits [Line Items]
Post retirement benefit period			20 years
Minimum
Schedule Of Employee Benefits [Line Items]
Post retirement benefit period			15 years
Trustees' Plan
Schedule Of Employee Benefits [Line Items]
Accrued expenses and other liabilities	1,760		$ 1,760		1,648
Noninterest expense			61	44	62
Executive Long-Term Incentive and Retention Plan
Schedule Of Employee Benefits [Line Items]
Accrued expenses and other liabilities	840		840		813
Noninterest expense			$ 27	23	76
Executive Long-Term Incentive and Retention Plan | Maximum
Schedule Of Employee Benefits [Line Items]
Terms of services			5 years
Executive Long-Term Incentive and Retention Plan | Minimum
Schedule Of Employee Benefits [Line Items]
Terms of services			1 year
Group Term Replacement Plan
Schedule Of Employee Benefits [Line Items]
Liability related to these postretirement benefits	$ 1,300		$ 1,300		1,260
Postemployment benefit expense			40	41	71
Other Director and Officer Postretirement Benefits
Schedule Of Employee Benefits [Line Items]
Noninterest expense			75	$ 178	292
Postemployment benefit expense			$ 2,105		$ 2,078

Commitments and Contingencies_2

Commitments and Contingencies (Details) - Operating lease agreements - Branch offices and equipment $ in Thousands	Sep. 30, 2018USD ($)
Operating Leased Assets [Line Items]
2,018	$ 168
2,019	673
2,020	641
2,021	564
2,022	509
2023 and thereafter	963
Total	$ 3,518

Commitments and Contingencies_3

Commitments and Contingencies (Detail Textuals) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Total rental expense for cancelable and non-cancelable operating leases	$ 155	$ 162	$ 479	$ 469	$ 626
Rental income under subleases	$ 81	$ 67	$ 230	$ 239	$ 319

Financial Instruments with Of_3

Financial Instruments with Off-Balance-Sheet Risk (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments represent off-balance sheet credit risk	$ 90,659	$ 86,491
Future loan commitments
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments represent off-balance sheet credit risk	4,998	3,805
Undisbursed construction loans
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments represent off-balance sheet credit risk	12,413	7,175
Undisbursed home equity lines of credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments represent off-balance sheet credit risk	10,955	11,185
Undisbursed commercial and other line of credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments represent off-balance sheet credit risk	59,969	60,897
Standby letters of credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments represent off-balance sheet credit risk	$ 2,324	$ 3,429

Regulatory Matters (Details)

Regulatory Matters (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital (to risk-weighted assets) Actual Amount	$ 69,698	$ 65,623
Total capital (to risk-weighted assets) Actual Ratio	9.86%	10.94%
Total capital (to risk-weighted assets) For Capital Adequacy Purposes Amount	$ 56,538	$ 47,977
Total capital (to risk-weighted assets) For Capital Adequacy Purposes Ratio	8.00%	8.00%
Total capital (to risk-weighted assets) To be Well Capitalized under Prompt Corrective Action Provisions Amount	$ 70,672	$ 59,971
Total capital (to risk-weighted assets) To be Well Capitalized under Prompt Corrective Action Provisions Ratio	10.00%	10.00%
Tier 1 capital (to risk-weighted assets) Actual Amount	$ 63,388	$ 60,166
Tier 1 capital (to risk-weighted assets) Actual Ratio	8.97%	10.03%
Tier 1 capital (to risk-weighted assets) For Capital Adequacy Purposes Amount	$ 42,403	$ 35,983
Tier 1 capital (to risk-weighted assets) For Capital Adequacy Purposes Ratio	6.00%	6.00%
Tier 1 capital (to risk-weighted assets) To be Well Capitalized under Prompt Corrective Action Provisions Amount	$ 56,538	$ 47,977
Tier 1 capital (to risk-weighted assets) To be Well Capitalized under Prompt Corrective Action Provisions Ratio	8.00%	8.00%
Common equity tier one capital (to risk weighted assets) Actual Amount	$ 63,388	$ 60,166
Common equity tier one capital (to risk weighted assets) Actual Ratio	8.97%	10.03%
Common equity tier one capital (to risk weighted assets) For Capital Adequacy Purposes Amount	$ 31,803	$ 26,987
Common equity tier one capital (to risk weighted assets) For Capital Adequacy Purposes Ratio	4.50%	4.50%
Common equity tier one capital (to risk weighted assets) To be Well Capitalized under Prompt Corrective Action Provisions Amount	$ 45,937	$ 38,891
Common equity tier one capital (to risk weighted assets) To be Well Capitalized under Prompt Corrective Action Provisions Ratio	6.50%	6.50%
Tier 1 capital (to average assets) Actual Amount	$ 63,388	$ 60,166
Tier 1 capital (to average assets) Actual Ratio	7.85%	8.16%
Tier 1 capital (to average assets) For Capital Adequacy Purposes Amount	$ 32,319	$ 29,488
Tier 1 capital (to average assets) For Capital Adequacy Purposes Ratio	4.00%	4.00%
Tier 1 capital (to average assets) To be Well Capitalized under Prompt Corrective Action Provisions Amount	$ 40,399	$ 36,860
Tier 1 capital (to average assets) To be Well Capitalized under Prompt Corrective Action Provisions Ratio	5.00%	5.00%
Rhinebeck Bank
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital (to risk-weighted assets) Actual Amount	$ 72,858	$ 68,631
Total capital (to risk-weighted assets) Actual Ratio	10.31%	11.45%
Total capital (to risk-weighted assets) For Capital Adequacy Purposes Amount	$ 56,526	$ 47,964
Total capital (to risk-weighted assets) For Capital Adequacy Purposes Ratio	8.00%	8.00%
Total capital (to risk-weighted assets) To be Well Capitalized under Prompt Corrective Action Provisions Amount	$ 70,657	$ 59,955
Total capital (to risk-weighted assets) To be Well Capitalized under Prompt Corrective Action Provisions Ratio	10.00%	10.00%
Tier 1 capital (to risk-weighted assets) Actual Amount	$ 66,548	$ 63,174
Tier 1 capital (to risk-weighted assets) Actual Ratio	9.42%	10.54%
Tier 1 capital (to risk-weighted assets) For Capital Adequacy Purposes Amount	$ 42,394	$ 35,973
Tier 1 capital (to risk-weighted assets) For Capital Adequacy Purposes Ratio	6.00%	6.00%
Tier 1 capital (to risk-weighted assets) To be Well Capitalized under Prompt Corrective Action Provisions Amount	$ 56,526	$ 47,964
Tier 1 capital (to risk-weighted assets) To be Well Capitalized under Prompt Corrective Action Provisions Ratio	8.00%	8.00%
Common equity tier one capital (to risk weighted assets) Actual Amount	$ 66,548	$ 63,174
Common equity tier one capital (to risk weighted assets) Actual Ratio	9.42%	10.54%
Common equity tier one capital (to risk weighted assets) For Capital Adequacy Purposes Amount	$ 31,796	$ 26,980
Common equity tier one capital (to risk weighted assets) For Capital Adequacy Purposes Ratio	4.50%	4.50%
Common equity tier one capital (to risk weighted assets) To be Well Capitalized under Prompt Corrective Action Provisions Amount	$ 45,927	$ 38,971
Common equity tier one capital (to risk weighted assets) To be Well Capitalized under Prompt Corrective Action Provisions Ratio	6.50%	6.50%
Tier 1 capital (to average assets) Actual Amount	$ 66,548	$ 63,174
Tier 1 capital (to average assets) Actual Ratio	8.24%	8.57%
Tier 1 capital (to average assets) For Capital Adequacy Purposes Amount	$ 32,313	$ 29,488
Tier 1 capital (to average assets) For Capital Adequacy Purposes Ratio	4.00%	4.00%
Tier 1 capital (to average assets) To be Well Capitalized under Prompt Corrective Action Provisions Amount	$ 40,391	$ 36,860
Tier 1 capital (to average assets) To be Well Capitalized under Prompt Corrective Action Provisions Ratio	5.00%	5.00%

Fair Value (Details)

Fair Value (Details) - Recurring basis - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	$ 102,387	$ 113,302
U.S. Treasury securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	2,928	3,001
U.S. government agency mortgage-backed securities-residential
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	82,013	91,390
U.S. government agency securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	16,217	16,526
Municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	1,229	2,385
Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	2,928	3,001
Identical Assets (Level 1) | U.S. Treasury securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	2,928	3,001
Identical Assets (Level 1) | U.S. government agency mortgage-backed securities-residential
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	0	0
Identical Assets (Level 1) | U.S. government agency securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	0	0
Identical Assets (Level 1) | Municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	0	0
Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	99,030	110,301
Inputs (Level 2) | U.S. Treasury securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	0	0
Inputs (Level 2) | U.S. government agency mortgage-backed securities-residential
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	81,584	91,390
Inputs (Level 2) | U.S. government agency securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	16,217	16,526
Inputs (Level 2) | Municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	1,229	2,385
Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	429	0
Inputs (Level 3) | U.S. Treasury securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	0	0
Inputs (Level 3) | U.S. government agency mortgage-backed securities-residential
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	429	0
Inputs (Level 3) | U.S. government agency securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	0	0
Inputs (Level 3) | Municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	$ 0	$ 0

Fair Value (Details 1)

Fair Value (Details 1) - Nonrecurring basis - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Impaired loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets held at fair value	$ 258	$ 760
Other real estate owned
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets held at fair value	1,074	773
Identical Assets (Level 1) | Impaired loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets held at fair value	0	0
Identical Assets (Level 1) | Other real estate owned
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets held at fair value	0	0
Inputs (Level 2) | Impaired loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets held at fair value	0	0
Inputs (Level 2) | Other real estate owned
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets held at fair value	0	0
Inputs (Level 3) | Impaired loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets held at fair value	258	760
Inputs (Level 3) | Other real estate owned
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets held at fair value	$ 1,074	$ 773

Fair Value (Details 2)

Fair Value (Details 2) - Nonrecurring basis $ in Thousands		Sep. 30, 2018USD ($)	Dec. 31, 2017USD ($)
Impaired loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets held at fair value		$ 258	$ 760
Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets held at fair value		1,074	773
Level 3 | Impaired loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets held at fair value		258	760
Level 3 | Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets held at fair value		$ 1,074	$ 773
Level 3 | Liquidation expenses | Minimum | Impaired loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans, unobservable input (in percent)	[1]	0	0
Level 3 | Liquidation expenses | Maximum | Impaired loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans, unobservable input (in percent)	[1]	6	6
Level 3 | Appraisal of collateral | Appraisal adjustments | Minimum | Impaired loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans, unobservable input (in percent)	[2],[3]	0	0
Level 3 | Appraisal of collateral | Appraisal adjustments | Minimum | Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned, unobservable input (in percent)	[2],[3]	0	0
Level 3 | Appraisal of collateral | Appraisal adjustments | Maximum | Impaired loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans, unobservable input (in percent)	[2],[3]	20	20
Level 3 | Appraisal of collateral | Appraisal adjustments | Maximum | Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned, unobservable input (in percent)	[2],[3]	20	20
[1]	Estimated costs to sell.
[2]	Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range of liquidation expenses and other appraisal adjustments are presented as a percent of the appraised value.
[3]	Fair value is generally determined through independent appraisals of the underlying collateral that generally include various level 3 inputs which are not identifiable.

Fair Value (Details 3)

Fair Value (Details 3) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Financial Assets:
Cash and due from banks (Level 2)	$ 12,596	$ 10,460	$ 12,241	$ 12,976
Available for sale securities (Level 2)	102,387	113,302
Held to maturity securities (Level 2)		1,914
Accrued interest receivable (Level 2)	2,418	2,149
Financial Liabilities:
Mortgagors escrow accounts (Level 2)	3,521	7,284
Subordinated debt	5,155	5,155
Level 2 | Carrying Value
Financial Assets:
Cash and due from banks (Level 2)	12,596	10,460
Available for sale securities (Level 2)	102,387	113,302
Held to maturity securities (Level 2)	0	1,914
FHLBNY stock (Level 2)	2,874	1,108
Accrued interest receivable (Level 2)	2,418	2,149
Financial Liabilities:
Deposits (Level 2)	691,718	650,105
Mortgagors escrow accounts (Level 2)	3,521	7,284
FHLBNY advances (Level 2)	53,621	14,900
Subordinated debt	5,155	5,155
Level 2 | Fair Value
Financial Assets:
Cash and due from banks (Level 2)	12,596	10,460
Available for sale securities (Level 2)	102,387	113,302
Held to maturity securities (Level 2)	0	1,928
FHLBNY stock (Level 2)	2,874	1,108
Accrued interest receivable (Level 2)	2,418	2,149
Financial Liabilities:
Deposits (Level 2)	690,260	649,517
Mortgagors escrow accounts (Level 2)	3,521	7,284
FHLBNY advances (Level 2)	53,621	14,900
Subordinated debt	5,155	5,155
Level 3 | Carrying Value
Financial Assets:
Loans, net (Level 3)	652,053	566,178
Mortgage servicing rights (Level 3)	2,278	2,260
Level 3 | Fair Value
Financial Assets:
Loans, net (Level 3)	643,286	565,765
Mortgage servicing rights (Level 3)	$ 4,628	$ 4,122

Plan of Reorganization (Detail

Plan of Reorganization (Detail Textuals) - USD ($) $ / shares in Units, $ in Thousands	Jun. 12, 2018	Sep. 30, 2018
Reorganizations [Line Items]
Reorganization costs incurred		$ 471
Minority Stock Issuance
Reorganizations [Line Items]
Percentage of affirmative votes of depositors	75.00%
Commons stock (in dollars per share)	$ 10
Percentage of subscription of employee stock ownership plan	3.92%
Minority Stock Issuance | Maryland Corporation
Reorganizations [Line Items]
Percentage of ESOP to common stock of outstanding to eligible members	43.00%
Percentage of shares to be outstanding of completion of the reorganization	2.00%
Amount of shares to be outstanding and completion of the reorganization offering price	$ 200
Percentage of common stock outstanding upon completion of reorganization and stock offering	55.00%

Subsequent Events (Detail Textu

Subsequent Events (Detail Textuals) $ in Thousands	Nov. 07, 2018USD ($)
Subsequent Events | Rhinebeck Bank
Subsequent Event [Line Items]
Additional capital down streamed	$ 1,750