XBRL Cloud: Business Report

Rendering

Component: (Network and Table)
Network	134 - Disclosure - PORTFOLIO LOANS (Tables) (http://www.atlanticcoastbank.net/role/PortfolioLoansTables)
Table	(Implied)

Slicers (applies to each fact value in each table cell)

Reporting Entity [Axis]

0001404296 (http://www.sec.gov/CIK)

Receivables [Abstract]

Period [Axis]

2016-01-01 - 2016-12-31

Receivables [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

The following is a comparative composition of net portfolio loans as of December 31, 2016 and 2015:

	December 31,		% of			December 31,		% of
	2016		Total Loans			2015		Total Loans
	(Dollars in Thousands)
Real estate loans:
One- to four-family	$	276,193		43.1	%	$	276,286		45.8	%
Multi-family		70,452		11.0	%		83,442		13.9	%
Commercial		104,143		16.3	%		61,613		10.2	%
Land		17,218		2.7	%		16,472		2.7	%
Total real estate loans		468,006		73.1	%		437,813		72.6	%

Real estate construction loans:
One- to four-family		22,687		3.5	%		22,526		3.7	%
Commercial		14,432		2.3	%		12,527		2.1	%
Acquisition and development		-		–	%		-		–	%
Total real estate construction loans		37,119		5.8	%		35,053		5.8	%

Other portfolio loans:
Home equity		37,748		5.9	%		41,811		6.9	%
Consumer		39,232		6.1	%		44,506		7.4	%
Commercial		57,947		9.1	%		44,076		7.3	%
Total other portfolio loans		134,927		21.1	%		130,393		21.6	%

Total portfolio loans		640,052		100.0	%		603,259		100.0	%

Allowance for portfolio loan losses		(8,162)					(7,745)
Net deferred portfolio loan costs		5,685					5,465
Premiums and discounts on purchased loans, net		1,670					2,528

Portfolio loans, net	$	639,245				$	603,507

Past Due Financing Receivables [Table Text Block]

The following table presents the contractual aging of the recorded investment in past due loans by class of portfolio loans as of December 31, 2016 and 2015:

			30 – 59 Days		60 – 89 Days		> 90 Days		Total
	Current		Past Due		Past Due		Past Due		Past Due		Total
	(Dollars in Thousands)

December 31, 2016
Real estate loans:
One- to four-family	$	273,564	$	1,320	$	390	$	919	$	2,629	$	276,193
Multi-family		70,452		-		-		-		-		70,452
Commercial		101,867		-		-		2,276		2,276		104,143
Land		11,670		-		-		5,548		5,548		17,218
Total real estate loans		457,553		1,320		390		8,743		10,453		468,006

Real estate construction loans:
One- to four-family		22,687		-		-		-		-		22,687
Commercial		14,432		-		-		-		-		14,432
Acquisition and development		-		-		-		-		-		-
Total real estate construction loans		37,119		-		-		-		-		37,119

Other portfolio loans:
Home equity		37,037		201		510		-		711		37,748
Consumer		38,412		506		165		149		820		39,232
Commercial		57,124		321		-		502		823		57,947
Total other portfolio loans		132,573		1,028		675		651		2,354		134,927

Total portfolio loans	$	627,245	$	2,348	$	1,065	$	9,394	$	12,807	$	640,052

December 31, 2015
Real estate loans:
One- to four-family	$	271,340	$	2,079	$	1,065	$	1,802	$	4,946	$	276,286
Multi-family		83,442		-		-		-		-		83,442
Commercial		61,485		-		-		128		128		61,613
Land		16,431		41		-		-		41		16,472
Total real estate loans		432,698		2,120		1,065		1,930		5,115		437,813

Real estate construction loans:
One- to four-family		22,526		-		-		-		-		22,526
Commercial		12,527		-		-		-		-		12,527
Acquisition and development		-		-		-		-		-		-
Total real estate construction loans		35,053		-		-		-		-		35,053

Other portfolio loans:
Home equity		40,966		643		99		103		845		41,811
Consumer		43,429		616		181		280		1,077		44,506
Commercial		43,574		-		383		119		502		44,076
Total other portfolio loans		127,969		1,259		663		502		2,424		130,393

Total portfolio loans	$	595,720	$	3,379	$	1,728	$	2,432	$	7,539	$	603,259

Schedule of Performing and Non Performing Loans by Class of Loans [Table Text Block]

The following table presents performing and nonperforming portfolio loans by class of loans as of December 31, 2016 and 2015:

	Performing		Nonperforming		Total
	(Dollars in Thousands)

December 31, 2016
Real estate loans:
One- to four-family	$	274,660	$	1,533	$	276,193
Multi-family		70,452		-		70,452
Commercial		101,867		2,276		104,143
Land		11,670		5,548		17,218
Total real estate loans		458,649		9,357		468,006

Real estate construction loans:
One- to four-family		22,687		-		22,687
Commercial		14,432		-		14,432
Acquisition and development		-		-		-
Total real estate construction loans		37,119		-		37,119

Other portfolio loans:
Home equity		37,690		58		37,748
Consumer		38,995		237		39,232
Commercial		57,445		502		57,947
Total other portfolio loans		134,130		797		134,927

Total portfolio loans	$	629,898	$	10,154	$	640,052

December 31, 2015
Real estate loans:
One- to four-family	$	273,354	$	2,932	$	276,286
Multi-family		83,442		-		83,442
Commercial		61,485		128		61,613
Land		16,428		44		16,472
Total real estate loans		434,709		3,104		437,813

Real estate construction loans:
One- to four-family		22,526		-		22,526
Commercial		12,527		-		12,527
Acquisition and development		-		-		-
Total real estate construction loans		35,053		-		35,053

Other portfolio loans:
Home equity		41,382		429		41,811
Consumer		44,083		423		44,506
Commercial		43,807		269		44,076
Total other portfolio loans		129,272		1,121		130,393

Total portfolio loans	$	599,034	$	4,225	$	603,259

Financing Receivable Credit Quality Indicators [Table Text Block]

The following table presents the risk category of multi-family, commercial and land portfolio loans evaluated by internal asset classification as of December 31, 2016 and 2015:

			Special
	Pass		Mention		Substandard		Doubtful		Total
	(Dollars in Thousands)

December 31, 2016
Real estate loans:
Multi-family	$	70,419	$	-	$	33	$	-	$	70,452
Commercial		101,785		-		2,358		-		104,143
Land		11,708		-		5,510		-		17,218
Total real estate loans		183,912		-		7,901		-		191,813

Real estate construction loans:
Commercial		14,432		-		-		-		14,432
Total real estate construction loans		14,432		-		-		-		14,432

Other portfolio loans:
Commercial		55,278		1,663		1,006		-		57,947
Total other portfolio loans		55,278		1,663		1,006		-		57,947

Total risk graded portfolio loans	$	253,622	$	1,663	$	8,907	$	-	$	264,192

December 31, 2015
Real estate loans:
Multi-family	$	83,335	$	-	$	107	$	-	$	83,442
Commercial		60,203		1,193		217		-		61,613
Land		10,408		98		5,966		-		16,472
Total real estate loans		153,946		1,291		6,290		-		161,527

Real estate construction loans:
Commercial		12,527		-		-		-		12,527
Total real estate construction loans		12,527		-		-		-		12,527

Other portfolio loans:
Commercial		43,224		-		852		-		44,076
Total other portfolio loans		43,224		-		852		-		44,076

Total risk graded portfolio loans	$	209,697	$	1,291	$	7,142	$	-	$	218,130

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

When establishing the allowance, management categorizes loans into risk categories generally based on the nature of the collateral and the basis of repayment. Activity in the allowance for the years ended December 31, 2016, 2015 and 2014 was as follows:

	Beginning						Provision
	Balance		Charge-Offs		Recoveries		Expense		Ending Balance
	(Dollars in Thousands)

December 31, 2016
Real estate loans:
One- to four-family	$	3,142	$	(353)	$	561	$	(260)	$	3,090
Multi-family		217		-		-		51		268
Commercial		1,337		-		-		872		2,209
Land		260		-		32		(85)		207
Total real estate loans		4,956		(353)		593		578		5,774
Real estate construction loans:
One- to four-family		144		-		-		15		159
Commercial		116		-		-		4		120
Acquisition and development		-		-		-		-		-
Total real estate construction loans		260		-		-		19		279
Other portfolio loans:
Home equity		972		(141)		45		(316)		560
Consumer		871		(566)		310		(158)		457
Commercial		556		(91)		1		414		880
Total other portfolio loans		2,399		(798)		356		(60)		1,897
Unallocated		130		-		-		82		212
Total	$	7,745	$	(1,151)	$	949	$	619	$	8,162

December 31, 2015
Real estate loans:
One- to four-family	$	3,206	$	(313)	$	356	$	(107)	$	3,142
Multi-family		28		-		8		181		217
Commercial		1,023		-		51		263		1,337
Land		197		(56)		138		(19)		260
Total real estate loans		4,454		(369)		553		318		4,956
Real estate construction loans:
One- to four-family		16		-		-		128		144
Commercial		19		-		-		97		116
Acquisition and development		-		-		-		-		-
Total real estate construction loans		35		-		-		225		260
Other portfolio loans:
Home equity		992		(146)		56		70		972
Consumer		844		(540)		277		290		871
Commercial		663		-		-		(107)		556
Total other portfolio loans		2,499		(686)		333		253		2,399
Unallocated		119		-		-		11		130
Total	$	7,107	$	(1,055)	$	886	$	807	$	7,745

December 31, 2014
Real estate loans:
One- to four-family	$	3,188	$	(606)	$	224	$	400	$	3,206
Multi-family		59		-		-		(31)		28
Commercial		827		(191)		83		304		1,023
Land		223		(8)		42		(60)		197
Total real estate loans		4,297		(805)		349		613		4,454
Real estate construction loans:
One- to four-family		-		-		-		16		16
Commercial		125		-		-		(106)		19
Acquisition and development		-		-		-		-		-
Total real estate construction loans		125		-		-		(90)		35
Other portfolio loans:
Home equity		1,046		(403)		161		188		992
Consumer		1,223		(595)		301		(85)		844
Commercial		214		(119)		6		562		663
Total other portfolio loans		2,483		(1,117)		468		665		2,499
Unallocated		41		-		-		78		119
Total	$	6,946	$	(1,922)	$	817	$	1,266	$	7,107

Schedule of Allowance for Loan Losses Based on Impairment Method [Table Text Block]

The following table presents ending balances for the allowance and portfolio loans based on the impairment method as of December 31, 2016:

	Individually		Collectively
	Evaluated for		Evaluated for		Total Ending
	Impairment		Impairment		Balance
	(Dollars in Thousands)

Allowance for portfolio loan losses:
Real estate loans:
One- to four-family	$	-	$	3,090	$	3,090
Multi-family		-		268		268
Commercial		201		2,008		2,209
Land		-		207		207
Total real estate loans		201		5,573		5,774

Real estate construction loans:
One- to four-family		-		159		159
Commercial		-		120		120
Acquisition and development		-		-		-
Total real estate construction loans		-		279		279

Other portfolio loans:
Home equity		-		560		560
Consumer		-		457		457
Commercial		279		601		880
Total other portfolio loans		279		1,618		1,897

Unallocated		-		212		212

Total ending allowance for portfolio loan losses balance	$	480	$	7,682	$	8,162

Portfolio loans:
Real estate loans:
One- to four-family	$	-	$	276,193	$	276,193
Multi-family		33		70,419		70,452
Commercial		2,763		101,380		104,143
Land		5,510		11,708		17,218
Total real estate loans		8,306		459,700		468,006

Real estate construction loans:
One- to four-family		-		22,687		22,687
Commercial		-		14,432		14,432
Acquisition and development		-		-		-
Total real estate construction loans		-		37,119		37,119

Other portfolio loans:
Home equity		-		37,748		37,748
Consumer		-		39,232		39,232
Commercial		519		57,428		57,947
Total other portfolio loans		519		134,408		134,927

Total ending portfolio loans balance	$	8,825	$	631,227	$	640,052

The following table presents ending balances for the allowance and portfolio loans based on the impairment method as of December 31, 2015:

	Individually		Collectively
	Evaluated for		Evaluated for		Total Ending
	Impairment		Impairment		Balance
	(Dollars in Thousands)

Allowance for portfolio loan losses:
Real estate loans:
One- to four-family	$	1,246	$	1,896	$	3,142
Multi-family		-		217		217
Commercial		219		1,118		1,337
Land		140		120		260
Total real estate loans		1,605		3,351		4,956

Real estate construction loans:
One- to four-family		-		144		144
Commercial		-		116		116
Acquisition and development		-		-		-
Total real estate construction loans		-		260		260

Other portfolio loans:
Home equity		480		492		972
Consumer		210		661		871
Commercial		83		473		556
Total other portfolio loans		773		1,626		2,399

Unallocated		-		130		130

Total ending allowance for portfolio loan losses balance	$	2,378	$	5,367	$	7,745

Portfolio loans:
Real estate loans:
One- to four-family	$	19,315	$	256,971	$	276,286
Multi-family		107		83,335		83,442
Commercial		2,576		59,037		61,613
Land		7,074		9,398		16,472
Total real estate loans		29,072		408,741		437,813

Real estate construction loans:
One- to four-family		-		22,526		22,526
Commercial		-		12,527		12,527
Acquisition and development		-		-		-
Total real estate construction loans		-		35,053		35,053

Other portfolio loans:
Home equity		4,665		37,146		41,811
Consumer		1,472		43,034		44,506
Commercial		639		43,437		44,076
Total other portfolio loans		6,776		123,617		130,393

Total ending portfolio loans balance	$	35,848	$	567,411	$	603,259

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

Following this period such a modified loan is returned to accrual status and is classified as impaired and reported as a performing TDR. TDRs classified as impaired loans as of December 31, 2016 and 2015 were as follows:

	December 31, 2016		December 31, 2015
	(Dollars in Thousands)
Real estate loans:
One- to four-family	$	20,060	$	18,933
Multi-family		-		-
Commercial		2,488		2,576
Land		6,311		7,075
Total real estate loans		28,859		28,584

Real estate construction loans:
One- to four-family		-		-
Commercial		-		-
Acquisition and development		-		-
Total real estate construction loans		-		-

Other portfolio loans:
Home equity		4,230		4,601
Consumer		1,573		1,472
Commercial		181		320
Total other portfolio loans		5,984		6,393

Total TDRs classified as impaired loans	$	34,843	$	34,977

Schedule of Troubled Debt Restructurings and Defaults on Troubled Debt Restructurings [Table Text Block]

The following table presents information on TDRs during the years ended December 31, 2016, 2015 and 2014:

			Pre-Modification Outstanding		Post-Modification Outstanding
	Number of Contracts		Recorded Investments		Recorded Investments
	(Dollars in Thousands)

December 31, 2016
Troubled debt restructuring:
Real estate loans:
One- to four-family		34	$	4,353	$	4,147
Land		2		98		98
Total real estate loans		36		4,451		4,245

Other portfolio loans:
Home equity		17		1,115		1,115
Consumer		13		279		279
Total other portfolio loans		30		1,394		1,394

Total troubled debt restructurings		66	$	5,845	$	5,639

December 31, 2015
Troubled debt restructuring:
Real estate loans:
One- to four-family		15	$	1,691	$	1,691
Land		5		754		724
Total real estate loans		20		2,445		2,415

Other portfolio loans:
Home equity		13		1,711		1,711
Consumer		11		219		219
Commercial		1		77		77
Total other portfolio loans		25		2,007		2,007

Total troubled debt restructurings		45	$	4,452	$	4,422

December 31, 2014
Troubled debt restructuring:
Real estate loans:
One- to four-family		36	$	8,145	$	8,145
Land		1		261		261
Total real estate loans		37		8,406		8,406

Other portfolio loans:
Home equity		14		1,449		1,449
Consumer		15		912		912
Commercial		2		161		161
Total other portfolio loans		31		2,522		2,522

Total troubled debt restructurings		68	$	10,928	$	10,928

Impaired Financing Receivables [Table Text Block]

The following table presents information about impaired portfolio loans as of December 31, 2016:

	Recorded		Unpaid		Related
	Investment		Principal Balance		Allowance
	(Dollars in Thousands)

With no related allowance recorded:
Real estate loans:
One- to four-family	$	-	$	-	$	-
Multi-family		33		33		-
Commercial		589		589		-
Land		5,510		5,510		-
Total real estate loans		6,132		6,132		-

Real estate construction loans:
One- to four-family		-		-		-
Commercial		-		-		-
Acquisition and development		-		-		-
Total real estate construction loans		-		-		-

Other portfolio loans:
Home equity		-		-		-
Consumer		-		-		-
Commercial		61		61		-
Total other portfolio loans		61		61		-

Total with no related allowance recorded	$	6,193	$	6,193	$	-

With an allowance recorded:
Real estate loans:
One- to four-family	$	21,335	$	21,869	$	1,514
Multi-family		-		-		-
Commercial		2,174		2,174		201
Land		801		851		108
Total real estate loans		24,310		24,894		1,823

Real estate construction loans:
One- to four-family		-		-		-
Commercial		-		-		-
Acquisition and development		-		-		-
Total real estate construction loans		-		-		-

Other portfolio loans:
Home equity		4,231		4,388		408
Consumer		1,728		1,832		201
Commercial		840		840		279
Total other portfolio loans		6,799		7,060		888

Total with an allowance recorded	$	31,109	$	31,954	$	2,711

The following table presents information about impaired portfolio loans as of December 31, 2015:

	Recorded		Unpaid		Related
	Investment		Principal Balance		Allowance
	(Dollars in Thousands)

With no related allowance recorded:
Real estate loans:
One- to four-family	$	-	$	-	$	-
Multi-family		107		107		-
Commercial		514		514		-
Land		5,965		5,965		-
Total real estate loans		6,586		6,586		-

Real estate construction loans:
One- to four-family		-		-		-
Commercial		-		-		-
Acquisition and development		-		-		-
Total real estate construction loans		-		-		-

Other portfolio loans:
Home equity		-		-		-
Consumer		-		-		-
Commercial		427		427		-
Total other portfolio loans		427		427		-

Total with no related allowance recorded	$	7,013	$	7,013	$	-

With an allowance recorded:
Real estate loans:
One- to four-family	$	19,315	$	19,597	$	1,246
Multi-family		-		-		-
Commercial		2,062		2,062		219
Land		1,109		1,190		140
Total real estate loans		22,486		22,849		1,605

Real estate construction loans:
One- to four-family		-		-		-
Commercial		-		-		-
Acquisition and development		-		-		-
Total real estate construction loans		-		-		-

Other portfolio loans:
Home equity		4,665		4,822		480
Consumer		1,472		1,472		210
Commercial		212		212		83
Total other portfolio loans		6,349		6,506		773

Total with an allowance recorded	$	28,835	$	29,355	$	2,378

Schedule of Interest Income on Impaired Loans by Class of Loans [Table Text Block]

The following table presents interest income on impaired portfolio loans by class of portfolio loans for the years ended December 31, 2016, 2015 and 2014:

			Interest Income		Cash Basis Interest
	Average Balance		Recognized		Income Recognized
	(Dollars in Thousands)
December 31, 2016
Real estate loans:
One- to four-family	$	21,461	$	1,011	$	-
Multi-family		70		3		-
Commercial		2,670		92		-
Land		6,694		86		-
Total real estate loans		30,895		1,192		-
Real estate construction loans:
One- to four-family		-		-		-
Commercial		-		-		-
Acquisition and development		-		-		-
Total real estate construction loans		-		-		-
Other portfolio loans:
Home equity		4,508		212		-
Consumer		1,810		118		-
Commercial		770		58		-
Total other portfolio loans		7,088		388		-
Total	$	37,983	$	1,580	$	-

December 31, 2015
Real estate loans:
One- to four-family	$	19,100	$	903	$	-
Multi-family		146		6		-
Commercial		3,230		124		-
Land		7,010		268		-
Total real estate loans		29,486		1,301		-
Real estate construction loans:
One- to four-family		-		-		-
Commercial		-		-		-
Acquisition and development		-		-		-
Total real estate construction loans		-		-		-
Other portfolio loans:
Home equity		4,263		198		-
Consumer		1,481		95		-
Commercial		724		41		-
Total other portfolio loans		6,468		334		-
Total	$	35,954	$	1,635	$	-

December 31, 2014
Real estate loans:
One- to four-family	$	17,278	$	919	$	-
Multi-family		93		8		-
Commercial		5,183		305		-
Land		7,036		268		-
Total real estate loans		29,590		1,500		-
Real estate construction loans:
One- to four-family		-		-		-
Commercial		-		-		-
Acquisition and development		-		-		-
Total real estate construction loans		-		-		-
Other portfolio loans:
Home equity		3,845		192		-
Consumer		1,108		111		-
Commercial		719		120		-
Total other portfolio loans		5,672		423		-
Total	$	35,262	$	1,923	$	-

Schedule of Origination of Loans with Related Parties [Table Text Block]

The activity on these loans during the years ended December 31, 2016, 2015 and 2014, was as follows:

	December 31, 2016		December 31, 2015		December 31, 2014
	(Dollars in Thousands)

Beginning balance	$	1,919	$	169	$	137
New portfolio loans and advances on existing portfolio loans		-		1,776		-
Effect of changes in related parties		-		-		37
Repayments		(63)		(26)		(5)
Ending balance	$	1,856	$	1,919	$	169