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Loans (Tables)

3 Months Ended

Mar. 31, 2014

Receivables [Abstract]

Schedule of Net Loans

Total net loans at March 31, 2014 and December 31, 2013 are summarized as follows:

		March 31, 2014				December 31, 2013
Commercial, industrial, and agricultural		$	361,140			$	357,715
Commercial mortgages			409,760				413,465
Residential real estate			459,667				459,114
Consumer			62,007				63,491
Credit cards			4,879				5,065
Overdrafts			421				409
Less:     unearned discount			(3,778	)			(3,896	)
allowance for loan losses			(16,674	)			(16,234	)
Loans, net		$	1,277,422			$	1,279,129

Allowance for Loan Losses

Transactions in the allowance for loan losses for the three months ended March 31, 2014 were as follows:

		Commercial,								Residential
		Industrial, and				Commercial				Real								Credit
		Agricultural				Mortgages				Estate				Consumer				Cards				Overdrafts				Total
Allowance for loan losses, January 1, 2014		$	6,394			$	5,354			$	2,880			$	1,333			$	66			$	207			$	16,234
Charge-offs			0				(50	)			(122	)			(399	)			(21	)			(58	)			(650	)
Recoveries			0				0				19				22				2				28				71
Provision (benefit) for loan losses			734				(570	)			(202	)			1,016				21				20				1,019
Allowance for loan losses, March 31, 2014		$	7,128			$	4,734			$	2,575			$	1,972			$	68			$	197			$	16,674

Transactions in the allowance for loan losses for the three months ended March 31, 2013 were as follows:

		Commercial, Industrial, and Agricultural				Commercial Mortgages				Residential Real Estate				Consumer				Credit Cards				Overdrafts				Total
Allowance for loan losses, January 1, 2013		$	4,940			$	4,697			$	2,466			$	1,699			$	83			$	175			$	14,060
Charge-offs			0				(607	)			(172	)			(331	)			(12	)			(47	)			(1,169	)
Recoveries			0				1				1				41				2				31				76
Provision (benefit) for loan losses			331				208				100				298				4				(11	)			930
Allowance for loan losses, March 31, 2013		$	5,271			$	4,299			$	2,395			$	1,707			$	77			$	148			$	13,897

Allowance for Loan Losses and Recorded Investment in Loans by Portfolio Segment

The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and is based on the Corporation’s impairment method as of March 31, 2014 and December 31, 2013. The recorded investment in loans excludes accrued interest and unearned discounts due to their insignificance.

March 31, 2014

		Commercial, Industrial, and Agricultural				Commercial Mortgages				Residential Real Estate				Consumer				Credit Cards				Overdrafts				Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$	847			$	0			$	0			$	0			$	0			$	0			$	847
Collectively evaluated for impairment			6,168				3,467				2,575				1,972				68				197				14,447
Acquired with deteriorated credit quality			0				0				0				0				0				0				0
Modified in a troubled debt restructuring			113				1,267				0				0				0				0				1,380
Total ending allowance balance		$	7,128			$	4,734			$	2,575			$	1,972			$	68			$	197			$	16,674
Loans:
Individually evaluated for impairment		$	5,122			$	588			$	0			$	0			$	0			$	0			$	5,710
Collectively evaluated for impairment			354,273				396,777				459,667				62,007				4,879				421				1,278,024
Acquired with deteriorated credit quality			0				2,195				0				0				0				0				2,195
Modified in a troubled debt restructuring			1,745				10,200				0				0				0				0				11,945
Total ending loans balance		$	361,140			$	409,760			$	459,667			$	62,007			$	4,879			$	421			$	1,297,874

December 31, 2013

		Commercial, Industrial, and Agricultural				Commercial Mortgages				Residential Real Estate				Consumer				Credit Cards				Overdrafts				Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$	372			$	55			$	0			$	0			$	0			$	0			$	427
Collectively evaluated for impairment			5,907				3,959				2,880				1,333				66				207				14,352
Acquired with deteriorated credit quality			0				0				0				0				0				0				0
Modified in a troubled debt restructuring			115				1,340				0				0				0				0				1,455
Total ending allowance balance		$	6,394			$	5,354			$	2,880			$	1,333			$	66			$	207			$	16,234
Loans:
Individually evaluated for impairment		$	4,923			$	1,249			$	0			$	0			$	0			$	0			$	6,172
Collectively evaluated for impairment			351,002				399,645				459,114				63,491				5,065				409				1,278,726
Acquired with deteriorated credit quality			0				2,225				0				0				0				0				2,225
Modified in a troubled debt restructuring			1,790				10,346				0				0				0				0				12,136
Total ending loans balance		$	357,715			$	413,465			$	459,114			$	63,491			$	5,065			$	409			$	1,299,259

Loans Individually Evaluated for Impairment Including Loans Modified in Troubled Debt Restructurings by Portfolio Segment

The following tables present information related to loans individually evaluated for impairment, including loans modified in troubled debt restructurings, by portfolio segment as of March 31, 2014 and December 31, 2013 and for the three months ended March 31, 2014 and 2013:

March 31, 2014

		Unpaid Principal Balance				Recorded Investment				Allowance for Loan Losses Allocated
With an allowance recorded:
Commercial, industrial, and agricultural		$	5,891			$	4,641			$	960
Commercial mortgage			5,459				5,195				1,267
Residential real estate			0				0				0
With no related allowance recorded:
Commercial, industrial, and agricultural			3,046				2,226				0
Commercial mortgage			5,593				5,593				0
Residential real estate			0				0				0
Total		$	19,989			$	17,655			$	2,227

December 31, 2013

		Unpaid Principal Balance				Recorded Investment				Allowance for Loan Losses Allocated
With an allowance recorded:
Commercial, industrial, and agricultural		$	5,929			$	4,679			$	487
Commercial mortgage			5,646				5,443				1,395
Residential real estate			0				0				0
With no related allowance recorded:
Commercial, industrial, and agricultural			2,055				2,034				0
Commercial mortgage			6,178				6,152				0
Residential real estate			0				0				0
Total		$	19,808			$	18,308			$	1,882

Impaired Financing Receivables with Related and not Related Allowances

		Three Months Ended March 31, 2014
		Average				Interest				Cash Basis
		Recorded				Income				Interest
		Investment				Recognized				Recognized
With an allowance recorded:
Commercial, industrial, and agricultural		$	4,660			$	1			$	1
Commercial mortgage			5,319				0				0
Residential real estate			0				8				8
With no related allowance recorded:
Commercial, industrial, and agricultural			2,130				0				0
Commercial mortgage			6,970				0				0
Residential real estate			0				0				0
Total		$	19,079			$	9			$	9

		Three Months Ended March 31, 2013
		Average				Interest				Cash Basis
		Recorded				Income				Interest
		Investment				Recognized				Recognized
With an allowance recorded:
Commercial, industrial, and agricultural		$	1,630			$	0			$	0
Commercial mortgage			5,107				3				3
Residential real estate			252				1				1
With no related allowance recorded:
Commercial, industrial, and agricultural			2,238				0				0
Commercial mortgage			14,922				0				0
Residential real estate			145				0				0
Total		$	24,294			$	4			$	4

Nonaccrual Loans and Loans Past Due over 90 Days Still Accruing Interest by Class of Loans

The following table presents the recorded investment in nonaccrual loans and loans past due over 90 days still accruing interest by class of loans as of March 31, 2014 and December 31, 2013:

		March 31, 2014								December 31, 2013
		Nonaccrual				Past Due Over 90 Days Still on Accrual				Nonaccrual				Past Due Over 90 Days Still on Accrual
Commercial, industrial, and agricultural		$	3,883			$	27			$	1,006			$	0
Commercial mortgages			4,067				0				7,236				0
Residential real estate			2,756				375				2,389				150
Consumer			938				15				942				170
Credit cards			0				39				0				24
Total		$	11,644			$	456			$	11,573			$	344

Aging of Recorded Investment in Past Due Loans

The following table presents the aging of the recorded investment in past due loans as of March 31, 2014 and December 31, 2013 by class of loans.

March 31, 2014

		30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days Past Due				Total Past Due				Loans Not Past Due				Total
Commercial, industrial, and agricultural		$	941			$	973			$	3,717			$	5,631			$	355,509			$	361,140
Commercial mortgages			5,978				404				4,067				10,449				399,311				409,760
Residential real estate			3,982				269				3,131				7,382				452,285				459,667
Consumer			143				46				953				1,142				60,865				62,007
Credit cards			0				55				39				94				4,785				4,879
Overdrafts			0				0				0				0				421				421
Total		$	11,044			$	1,747			$	11,907			$	24,698			$	1,273,176			$	1,297,874

December 31, 2013

		30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days Past Due				Total Past Due				Loans Not Past Due				Total
Commercial, industrial, and agricultural		$	211			$	542			$	855			$	1,608			$	356,107			$	357,715
Commercial mortgages			1,258				713				7,236				9,207				404,258				413,465
Residential real estate			4,216				114				2,539				6,869				452,245				459,114
Consumer			334				1,049				1,112				2,495				60,996				63,491
Credit cards			0				29				24				53				5,012				5,065
Overdrafts			0				0				0				0				409				409
Total		$	6,019			$	2,447			$	11,766			$	20,232			$	1,279,027			$	1,299,259

Restructured in Troubled Debt

The following table presents the number of loans, loan balances, and specific reserves for loans that have been restructured in a troubled debt restructuring as of March 31, 2014 and December 31, 2013.

		March 31, 2014												December 31, 2013
		Number of Loans				Loan Balance				Specific Reserve				Number of Loans				Loan Balance				Specific Reserve
Commercial, industrial, and agricultural			5			$	1,745			$	113				5			$	1,790			$	115
Commercial mortgages			7				10,200				1,267				7				10,346				1,340
Residential real estate			0				0				0				0				0				0
Consumer			0				0				0				0				0				0
Credit cards			0				0				0				0				0				0
Total			12			$	11,945			$	1,380				12			$	12,136			$	1,455

Loans by Class Modified as Troubled Debt Restructurings

The following table presents loans by class modified as troubled debt restructurings that occurred during the three months ended March 31, 2013.

		Three Months Ended March 31, 2013
		Number of Loans				Pre-Modification Outstanding  Recorded Investment				Post-Modification Outstanding Recorded Investment
Commercial, industrial, and agricultural			0			$	0			$	0
Commercial mortgages			1				346				403
Residential real estate			0				0				0
Consumer			0				0				0
Credit cards			0				0				0
Total			1			$	346			$	403

Schedule of Loan Assigned Risk Rating within 12 Months of Balance Sheet Date

All loans included in the following tables have been assigned a risk rating within 12 months of the balance sheet date.

March 31, 2014

						Special
		Pass				Mention				Substandard				Doubtful				Total
Commercial, industrial, and agricultural		$	338,861			$	2,129			$	19,799			$	351			$	361,140
Commercial mortgages			354,206				5,016				50,035				503				409,760
Total		$	693,067			$	7,145			$	69,834			$	854			$	770,900

December 31, 2013

						Special
		Pass				Mention				Substandard				Doubtful				Total
Commercial, industrial, and agricultural		$	332,507			$	5,509			$	19,318			$	381			$	357,715
Commercial mortgages			351,421				16,623				44,936				485				413,465
Total		$	683,928			$	22,132			$	64,254			$	866			$	771,180

Recorded Investment in Residential, Consumer and Credit Card Loans Based on Payment Activity

The following table presents the recorded investment in residential, consumer, and credit card loans based on payment activity as of March 31, 2014 and December 31, 2013:

		March 31, 2014												December 31, 2013
		Residential								Credit				Residential								Credit
		Real Estate				Consumer				Cards				Real Estate				Consumer				Cards
Performing		$	456,536			$	61,054			$	4,840			$	456,575			$	62,379			$	5,041
Non-performing			3,131				953				39				2,539				1,112				24
Total		$	459,667			$	62,007			$	4,879			$	459,114			$	63,491			$	5,065

Summary of Holiday's Loan Portfolio Included in Consumer and Residential Loans

Holiday’s loan portfolio is summarized as follows at March 31, 2014 and December 31, 2013:

		March 31,				December 31,
		2014				2013
Consumer		$	24,051			$	24,891
Residential real estate			1,488				1,552
Less: unearned discount			(3,778	)			(3,896	)
Total		$	21,761			$	22,547

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