Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 4. Loans Receivable and Related Allowance for Loan Losses The Corporation’s loans receivable as of the respective dates are summarized as follows: (Dollar amounts in thousands) September 30, 2019 December 31, 2018 Mortgage loans on real estate: Residential first mortgages $ 287,437 $ 295,405 Home equity loans and lines of credit 98,628 103,752 Commercial real estate 227,569 238,734 Total real estate loans 613,634 637,891 Other loans: Commercial business 69,834 66,009 Consumer 11,398 11,272 Total other loans 81,232 77,281 Total loans, gross 694,866 715,172 Less allowance for loan losses 6,509 6,508 Total loans, net $ 688,357 $ 708,664 Included in total loans above are net deferred costs of $2.3 $2.2 September 30, 2019 December 31, 2018 An allowance for loan losses (ALL) is maintained to absorb probable incurred losses from the loan portfolio. The ALL is based on management’s continuing evaluation of the risk characteristics and credit quality of the loan portfolio, assessment of current economic conditions, diversification and size of the portfolio, adequacy of collateral, past and anticipated loss experience and the amount of nonperforming loans. Management reviews the loan portfolio on a quarterly basis using a defined, consistently applied process in order to make appropriate and timely adjustments to the ALL. When information confirms all or part of specific loans to be uncollectible, these amounts are promptly charged off against the ALL. The allowance for loan losses is based on estimates and actual losses may At September 30, 2019 no 2016 2017 2018 The following table details activity in the ALL and the recorded investment by portfolio segment based on impairment method: (Dollar amounts in thousands) Residential Mortgages Home Equity & Lines of Credit Commercial Real Estate Commercial Business Consumer Total Three months ended September 30, 2019: Allowance for loan losses: Beginning Balance $ 2,225 $ 642 $ 3,043 $ 615 $ 55 $ 6,580 Charge-offs — (22 ) (8 ) — (39 ) (69 ) Recoveries — 4 104 — 35 143 Provision 16 11 (185 ) 5 8 (145 ) Ending Balance $ 2,241 $ 635 $ 2,954 $ 620 $ 59 $ 6,509 Nine months ended September 30, 2019: Allowance for loan losses: Beginning Balance $ 2,198 $ 648 $ 3,106 $ 500 $ 56 $ 6,508 Charge-offs (204 ) (56 ) (36 ) (134 ) (114 ) (544 ) Recoveries 40 5 132 — 63 240 Provision 207 38 (248 ) 254 54 305 Ending Balance $ 2,241 $ 635 $ 2,954 $ 620 $ 59 $ 6,509 At September 30, 2019: Ending ALL balance attributable to loans: Individually evaluated for impairment $ 4 $ — $ — $ — $ — $ 4 Acquired loans collectively evaluated for impairment — — — — — — Originated loans collectively evaluated for impairment 2,237 635 2,954 620 59 6,505 Total $ 2,241 $ 635 $ 2,954 $ 620 $ 59 $ 6,509 Total loans: Individually evaluated for impairment $ 366 $ 4 $ 2,471 $ 40 $ — $ 2,881 Acquired loans collectively evaluated for impairment 64,037 11,432 45,619 9,425 2,227 132,740 Originated loans collectively evaluated for impairment 223,034 87,192 179,479 60,369 9,171 559,245 Total $ 287,437 $ 98,628 $ 227,569 $ 69,834 $ 11,398 $ 694,866 At December 31, 2018: Ending ALL balance attributable to loans: Individually evaluated for impairment $ 12 $ — $ — $ — $ — $ 12 Acquired loans collectively evaluated for impairment — — — — — — Originated loans collectively evaluated for impairment 2,186 648 3,106 500 56 6,496 Total $ 2,198 $ 648 $ 3,106 $ 500 $ 56 $ 6,508 Total loans: Individually evaluated for impairment $ 389 $ 6 $ 34 $ 39 $ — $ 468 Acquired loans collectively evaluated for impairment 72,654 13,750 56,690 12,974 3,306 159,374 Originated loans collectively evaluated for impairment 222,362 89,996 182,010 52,996 7,966 555,330 Total $ 295,405 $ 103,752 $ 238,734 $ 66,009 $ 11,272 $ 715,172 Three months ended September 30, 2018: Allowance for loan losses: Beginning Balance $ 2,033 $ 650 $ 2,882 $ 499 $ 54 $ 6,118 Charge-offs — (26 ) (6 ) — (44 ) (76 ) Recoveries — 1 13 — 4 18 Provision 128 34 81 11 46 300 Ending Balance $ 2,161 $ 659 $ 2,970 $ 510 $ 60 $ 6,360 Nine months ended September 30, 2018: Allowance for loan losses: Beginning Balance $ 2,090 $ 646 $ 2,753 $ 585 $ 53 $ 6,127 Charge-offs (61 ) (109 ) (424 ) — (213 ) (807 ) Recoveries 3 12 32 1 12 60 Provision 129 110 609 (76 ) 208 980 Ending Balance $ 2,161 $ 659 $ 2,970 $ 510 $ 60 $ 6,360 The following table presents impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not September 30, 2019 (Dollar amounts in thousands) Impaired Loans with Specific Allowance As of September 30, 2019 For three months ended September 30, 2019 Unpaid Principal Balance Recorded Investment Related Allowance Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 72 $ 72 $ 4 $ 72 $ 1 $ 1 Home equity and lines of credit 4 4 — 5 — — Commercial real estate — — — — — — Commercial business — — — — — — Consumer — — — — — — Total $ 76 $ 76 $ 4 $ 77 $ 1 $ 1 For the nine months ended September 30, 2019 Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 73 $ 3 $ 3 Home equity and lines of credit 5 — — Commercial real estate — — — Commercial business 16 — — Consumer — — — Total $ 94 $ 3 $ 3 Impaired Loans with No Specific Allowance As of September 30, 2019 For three months ended September 30, 2019 Unpaid Principal Balance Recorded Investment Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 369 $ 294 $ 298 $ 2 $ 2 Home equity and lines of credit — — — — — Commercial real estate 2,471 2,471 2,475 34 33 Commercial business 40 40 139 — — Consumer — — — — — Total $ 2,880 $ 2,805 $ 2,912 $ 36 $ 35 For the nine months ended September 30, 2019 Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 305 $ 3 $ 3 Home equity and lines of credit — — — Commercial real estate 1,254 87 34 Commercial business 89 7 2 Consumer — — — Total $ 1,648 $ 97 $ 39 The following table presents impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not December 31, 2018 (Dollar amounts in thousands) Impaired Loans with Specific Allowance As of December 31, 2018 For the year ended December 31, 2018 Unpaid Principal Balance Recorded Investment Related Allowance Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 74 $ 74 $ 12 $ 74 $ 2 $ 2 Home equity and lines of credit 6 6 — 7 — — Commercial real estate — — — — — — Commercial business — — — — — — Consumer — — — — — — Total $ 80 $ 80 $ 12 $ 81 $ 2 $ 2 Impaired Loans with No Specific Allowance As of December 31, 2018 For the year ended December 31, 2018 Unpaid Principal Balance Recorded Investment Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 427 $ 315 $ 334 $ 5 $ 5 Home equity and lines of credit — — — — — Commercial real estate 34 34 768 156 73 Commercial business 39 39 248 74 74 Consumer — — — — — Total $ 500 $ 388 $ 1,350 $ 235 $ 152 The following table presents impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not September 30, 2018 (Dollar amounts in thousands) Impaired Loans with Specific Allowance As of September 30, 2018 For the three months ended September 30, 2018 Unpaid Principal Balance Recorded Investment Related Allowance Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 74 $ 74 $ 7 $ 74 $ 1 $ 1 Home equity and lines of credit 6 6 — 7 — — Commercial real estate — — — — — — Commercial business — — — — — — Consumer — — — — — — Total $ 80 $ 80 $ 7 $ 81 $ 1 $ 1 For the nine months ended September 30, 2018 Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 75 $ 2 $ 2 Home equity and lines of credit 7 — — Commercial real estate — — — Commercial business — — — Consumer — — — Total $ 82 $ 2 $ 2 Impaired Loans with No Specific Allowance As of September 30, 2018 For the three months ended September 30, 2018 Unpaid Principal Balance Recorded Investment Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 438 $ 327 $ 330 $ 2 $ 2 Home equity and lines of credit — — — — — Commercial real estate 2,512 2,512 1,278 83 2 Commercial business 39 39 39 1 1 Consumer — — — — — Total $ 2,989 $ 2,878 $ 1,647 $ 86 $ 5 For the nine months ended September 30, 2018 Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 338 $ 3 $ 3 Home equity and lines of credit — — — Commercial real estate 952 125 42 Commercial business 300 74 74 Consumer — — — Total $ 1,590 $ 202 $ 119 Unpaid principal balance includes any loans that have been partially charged off but not not not Troubled debt restructurings (TDR). not not not At September 30, 2019 December 31, 2018 , the Corporation had $433,000 $394,000, $4,000 $12,000 September 30, 2019 December 31, 2018 , respectively. During the three September 30, 2019 not nine September 30, 2019 one $72,000. September 30, 2019 , the Corporation did not three nine September 30, 2018 not A loan is considered to be in payment default once it is 30 three nine September 30, 2019 and 2018 not twelve Credit Quality Indicators. Commercial real estate and commercial business loans not Management has determined certain portions of the loan portfolio to be homogeneous in nature and assigns like reserve factors for the following loan pool types: residential real estate, home equity loans and lines of credit, and consumer installment and personal lines of credit. The reserve allocation for risk rated loan pools is developed by applying the following factors: Historic twelve Qualitative Management uses the following definitions for risk ratings: Pass Special Mention may Substandard no Doubtful The following table presents the classes of the loan portfolio summarized by the aggregate pass and the criticized categories of special mention, substandard and doubtful within the Corporation’s internal risk rating system as of September 30, 2019 December 31, 2018 (Dollar amounts in thousands) Not Rated Pass Special Mention Substandard Doubtful Total September 30, 2019: Residential first mortgages $ 286,353 $ — $ — $ 1,084 $ — $ 287,437 Home equity and lines of credit 97,956 — — 672 — 98,628 Commercial real estate — 211,535 3,381 12,653 — 227,569 Commercial business — 66,935 204 2,695 — 69,834 Consumer 11,317 — — 81 — 11,398 Total loans $ 395,626 $ 278,470 $ 3,585 $ 17,185 $ — $ 694,866 December 31, 2018: Residential first mortgages $ 293,919 $ — $ — $ 1,486 $ — $ 295,405 Home equity and lines of credit 102,869 — — 883 — 103,752 Commercial real estate — 222,335 5,942 10,457 — 238,734 Commercial business — 62,022 542 3,445 — 66,009 Consumer 11,157 — — 115 — 11,272 Total loans $ 407,945 $ 284,357 $ 6,484 $ 16,386 $ — $ 715,172 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 following table presents the classes of the loan portfolio summarized by the aging categories of performing loans and nonperforming loans as of September 30, 2019 December 31, 2018 (Dollar amounts in thousands) Performing Nonperforming Accruing Loans Not Past Due Accruing 30-59 Days Past Due Accruing 60-89 Days Past Due Accruing 90+ Days Past Due Nonaccrual Total September 30, 2019: Residential first mortgages $ 282,766 $ 2,626 $ 1,024 $ 197 $ 824 $ 287,437 Home equity and lines of credit 97,361 438 187 110 532 98,628 Commercial real estate 222,078 2,172 126 — 3,193 227,569 Commercial business 69,653 76 65 — 40 69,834 Consumer 11,240 75 2 — 81 11,398 Total loans $ 683,098 $ 5,387 $ 1,404 $ 307 $ 4,670 $ 694,866 December 31, 2018: Residential first mortgages $ 289,732 $ 3,586 $ 747 $ 485 $ 855 $ 295,405 Home equity and lines of credit 101,920 707 351 287 487 103,752 Commercial real estate 232,865 5,013 231 19 606 238,734 Commercial business 65,538 50 247 — 174 66,009 Consumer 10,961 160 36 — 115 11,272 Total loans $ 701,016 $ 9,516 $ 1,612 $ 791 $ 2,237 $ 715,172 The following table presents the Corporation’s nonaccrual loans by aging category as of September 30, 2019 December 31, 2018 (Dollar amounts in thousands) Not Past Due 30-59 Days Past Due 60-89 Days Past Due 90 Days + Past Due Total September 30, 2019: Residential first mortgages $ 315 $ 72 $ — $ 437 $ 824 Home equity and lines of credit 4 — — 528 532 Commercial real estate 135 454 45 2,559 3,193 Commercial business 40 — — — 40 Consumer — — — 81 81 Total loans $ 494 $ 526 $ 45 $ 3,605 $ 4,670 December 31, 2018: Residential first mortgages $ 335 $ — $ 74 $ 446 $ 855 Home equity and lines of credit 6 — — 481 487 Commercial real estate 111 265 — 230 606 Commercial business — — 39 135 174 Consumer — — — 115 115 Total loans $ 452 $ 265 $ 113 $ 1,407 $ 2,237 |