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Loans (Tables) | 3 Months Ended
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Mar. 31, 2013
Loans [Abstract] |
Loans |
|  | (In Thousands) |
Loans: |  | March 31, 2013 |  |  | December 31, 2012 |
Commercial real estate |  | $ | 209,601 |  |  | $ | 199,999 |
Agricultural real estate |  |  | 35,898 |  |  |  | 40,143 |
Consumer real estate |  |  | 77,160 |  |  |  | 80,287 |
Commercial and industrial |  |  | 89,779 |  |  |  | 101,624 |
Agricultural |  |  | 51,896 |  |  |  | 57,770 |
Consumer |  |  | 19,489 |  |  |  | 20,413 |
Industrial Development Bonds |  |  | 1,202 |  |  |  | 1,299 |
|  | $ | 485,025 |  |  | $ | 501,535 |
Less: Net deferred loan fees and costs |  |  | (197 | ) |  |  | (133 | )
|  |  | 484,828 |  |  |  | 501,402 |
Less: Allowance for loan losses |  |  | (5,344 | ) |  |  | (5,224 | )
Loans - Net |  | $ | 479,484 |  |  | $ | 496,178 |
Maturity schedule by major category of loans |
|  | (In Thousands) |
|  | Within One Year |  |  | After One Year Within Five Years |  |  | After Five Years |
Commercial Real Estate |  | $ | 44,598 |  |  | $ | 98,274 |  |  | $ | 66,729 |
Agricultural Real Estate |  |  | 2,499 |  |  |  | 9,169 |  |  |  | 24,230 |
Consumer Real Estate |  |  | 9,244 |  |  |  | 14,815 |  |  |  | 53,101 |
Commercial/Industrial |  |  | 61,763 |  |  |  | 24,744 |  |  |  | 3,272 |
Agricultural |  |  | 30,669 |  |  |  | 18,996 |  |  |  | 2,231 |
Consumer |  |  | 4,898 |  |  |  | 12,602 |  |  |  | 1,792 |
Industrial Development Bonds |  |  | 320 |  |  |  | 490 |  |  |  | 392 |
Distribution of fixed rate loans and variable rate loans by major loan category |
|  | (In Thousands) |
|  | Fixed Rate |  |  | Variable Rate |
Commercial Real Estate |  | $ | 114,221 |  |  | $ | 95,380 |
Agricultural Real Estate |  |  | 26,672 |  |  |  | 9,226 |
Consumer Real Estate |  |  | 62,672 |  |  |  | 14,488 |
Commercial/Industrial |  |  | 67,170 |  |  |  | 22,609 |
Agricultural |  |  | 48,375 |  |  |  | 3,521 |
Consumer |  |  | 15,206 |  |  |  | 4,086 |
Industrial Development Bonds |  |  | 1,202 |  |  |  | — |
Contractual aging of the recorded investment in past due loans by portfolio segment of loans |
|  | (In Thousands) |
March 31, 2013 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater Than 90 Days Past Due |  |  | Total Past Due |  |  | Current |  |  | Total Financing Receivables |  |  | Recorded Investment > 90 Days and Accruing |
Consumer real estate |  | $ | 613 |  |  | $ | — |  |  | $ | 310 |  |  | $ | 923 |  |  | $ | 76,237 |  |  | $ | 77,160 |  |  | $ | — |
Agricultural real estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 35,898 |  |  |  | 35,898 |  |  |  | — |
Agricultural |  |  | 9 |  |  |  | — |  |  |  | — |  |  |  | 9 |  |  |  | 51,887 |  |  |  | 51,896 |  |  |  | — |
Commercial Real Estate |  |  | 1,228 |  |  |  | 139 |  |  |  | 845 |  |  |  | 2,212 |  |  |  | 207,389 |  |  |  | 209,601 |  |  |  | — |
Commercial and Industrial |  |  | 154 |  |  |  | 27 |  |  |  | 2,528 |  |  |  | 2,709 |  |  |  | 88,272 |  |  |  | 90,981 |  |  |  | — |
Consumer |  |  | 27 |  |  |  | 18 |  |  |  | 3 |  |  |  | 48 |  |  |  | 19,244 |  |  |  | 19,292 |  |  |  | 3 |
Total |  | $ | 2,031 |  |  | $ | 184 |  |  | $ | 3,686 |  |  | $ | 5,901 |  |  | $ | 478,927 |  |  | $ | 484,828 |  |  | $ | 3 |
December 31, 2012 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater Than 90 Days Past Due |  |  | Total Past Due |  |  | Current |  |  | Total Financing Receivables |  |  | Recorded Investment > 90 Days and Accruing |
Consumer real estate |  | $ | 575 |  |  | $ | — |  |  | $ | 648 |  |  | $ | 1,223 |  |  | $ | 79,064 |  |  | $ | 80,287 |  |  | $ | — |
Agricultural real estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 40,143 |  |  |  | 40,143 |  |  |  | — |
Agricultural |  |  | 11 |  |  |  | — |  |  |  | — |  |  |  | 11 |  |  |  | 57,759 |  |  |  | 57,770 |  |  |  | — |
Commercial Real Estate |  |  | — |  |  |  | — |  |  |  | 877 |  |  |  | 877 |  |  |  | 199,122 |  |  |  | 199,999 |  |  |  | — |
Commercial and Industrial |  |  | 78 |  |  |  | — |  |  |  | 2,567 |  |  |  | 2,645 |  |  |  | 100,278 |  |  |  | 102,923 |  |  |  | — |
Consumer |  |  | 65 |  |  |  | 7 |  |  |  | — |  |  |  | 72 |  |  |  | 20,208 |  |  |  | 20,280 |  |  |  | 1 |
Total |  | $ | 729 |  |  | $ | 7 |  |  | $ | 4,092 |  |  | $ | 4,828 |  |  | $ | 496,574 |  |  | $ | 501,402 |  |  | $ | 1 |
Recorded investment in nonaccrual loans by portfolio segment of loans |
|  | (In Thousands) |
|  | March 31 2013 |  |  | December 31 2012 |
Consumer real estate |  | $ | 689 |  |  | $ | 964 |
Agricultural real estate |  |  | — |  |  |  | — |
Agricultural |  |  | — |  |  |  | 0 |
Commercial Real Estate |  |  | 944 |  |  |  | 877 |
Commercial and Industrial |  |  | 2,949 |  |  |  | 2,987 |
Consumer |  |  | — |  |  |  | — |
Total |  | $ | 4,582 |  |  | $ | 4,828 |
Risk category of loans by portfolio segment |
|  | Agriculture Real Estate |  |  | Agriculture |  |  | Commercial Real Estate |  |  | Commercial and Industrial |  |  | Industrial Development Bonds |
(in Thousands) |  |  |  |  |
March 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-2 |  | $ | 2,255 |  |  | $ | 2,883 |  |  | $ | 3,264 |  |  | $ | 57 |  |  | $ | — |
3 |  |  | 13,837 |  |  |  | 16,509 |  |  |  | 52,354 |  |  |  | 22,021 |  |  |  | 858 |
4 |  |  | 18,979 |  |  |  | 32,469 |  |  |  | 139,030 |  |  |  | 60,990 |  |  |  | 344 |
5 |  |  | 790 |  |  |  | 35 |  |  |  | 8,672 |  |  |  | 2,404 |  |  |  | — |
6 |  |  | 37 |  |  |  | — |  |  |  | 6,237 |  |  |  | 1,600 |  |  |  | — |
7 |  |  | — |  |  |  | — |  |  |  | 44 |  |  |  | 2,707 |  |  |  | — |
8 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 35,898 |  |  | $ | 51,896 |  |  | $ | 209,601 |  |  | $ | 89,779 |  |  | $ | 1,202 |
|  | Agriculture Real Estate |  |  | Agriculture |  |  | Commercial Real Estate |  |  | Commercial and Industrial |  |  | Industrial Development Bonds |
December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-2 |  | $ | 2,719 |  |  | $ | 5,022 |  |  | $ | 4,046 |  |  | $ | 750 |  |  | $ | 97 |
3 |  |  | 15,111 |  |  |  | 23,525 |  |  |  | 42,467 |  |  |  | 21,750 |  |  |  | 859 |
4 |  |  | 21,481 |  |  |  | 29,188 |  |  |  | 137,537 |  |  |  | 71,228 |  |  |  | 343 |
5 |  |  | 794 |  |  |  | 35 |  |  |  | 8,984 |  |  |  | 3,385 |  |  |  | — |
6 |  |  | 38 |  |  |  | — |  |  |  | 6,295 |  |  |  | 2,202 |  |  |  | — |
7 |  |  | — |  |  |  | — |  |  |  | 670 |  |  |  | 2,309 |  |  |  | — |
8 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 40,143 |  |  | $ | 57,770 |  |  | $ | 199,999 |  |  | $ | 101,624 |  |  | $ | 1,299 |
Recorded investment in those classes based on payment activity and assigned risk grading |
|  | (In Thousands) |
|  | Consumer Real Estate |  |  | Consumer Real Estate |
|  | March 31 2013 |  |  | December 31 2012 |
Grade |  |  |  |  |  |  |  |
Pass |  | $ | 76,850 |  |  | $ | 79,766 |
Special Mention (5) |  |  | — |  |  |  | — |
Substandard (6) |  |  | 33 |  |  |  | 110 |
Doubtful (7) |  |  | 277 |  |  |  | 411 |
Total |  | $ | 77,160 |  |  | $ | 80,287 |
|  | (In Thousands) |
|  | Consumer - Credit |  |  | Consumer - Other |
|  | March 31 2013 |  |  | December 31 2012 |  |  | March 31 2013 |  |  | December 31 2012 |
Performing |  | $ | 3,340 |  |  | $ | 3,470 |  |  | $ | 15,931 |  |  | $ | 16,775 |
Nonperforming |  |  | — |  |  |  | 3 |  |  |  | 21 |  |  |  | 32 |
Total |  | $ | 3,340 |  |  | $ | 3,473 |  |  | $ | 15,952 |  |  | $ | 16,807 |
Schedule of Impaired loans |
|  | (In Thousands) |
|  | March 31, 2013 |  |  | December 31, 2012 |  |  | March 31, 2012 |
Impaired loans without a valuation allowance |  | $ | 1,119 |  |  | $ | 730 |  |  | $ | 362 |
Impaired loans with a valuation allowance |  |  | 3,025 |  |  |  | 3,861 |  |  |  | 1,505 |
Total impaired loans |  | $ | 4,144 |  |  | $ | 4,591 |  |  | $ | 1,867 |
Valuation allowance related to impaired loans |  | $ | 860 |  |  | $ | 865 |  |  | $ | 191 |
Total non-accrual loans |  | $ | 4,582 |  |  | $ | 4,828 |  |  | $ | 2,923 |
Total loans past-due ninety days or more and still accruing |  | $ | 3 |  |  | $ | 1 |  |  | $ | — |
For three months ended: |  |  |  |  |  |  |  |  |  |  |  |
Average investment in impaired loans |  | $ | 4,321 |  |  | $ | 4,468 |  |  | $ | 1,954 |
Impaired loans classified as troubled debt restructured |
|  | March 31, 2013 |
Troubled Debt Restructurings |  | Number of Contracts Modified in the Last 3 Months |  |  | Pre- Modification Outstanding Recorded Investment |  |  | Post- Modification Outstanding Recorded Investment |
Commercial Real Estate |  |  | — |  |  | $ | — |  |  | $ | — |
Ag Real Estate |  |  | — |  |  |  | — |  |  |  | — |
Commercial and Industrial |  |  | 1 |  |  |  | 81 |  |  |  | 43 |
Troubled Debt Restructurings That Subsequently Defaulted |  | Number of Contracts Modified in the Last 3 Months |  |  | Recorded Investment |
Commercial Real Estate |  |  | — |  |  | $ | — |
Ag Real Estate |  |  | — |  |  |  | — |
Commercial and Industrial |  |  | — |  |  |  | — |
The following table represents three months ended March 31, 2012.
|  | March 31, 2012 |
Troubled Debt Restructurings |  | Number of Contracts Modified in the Last 3 Months |  |  | Pre- Modification Outstanding Recorded Investment |  |  | Post- Modification Outstanding Recorded Investment |
Commercial Real Estate |  |  | — |  |  | $ | — |  |  | $ | — |
Ag Real Estate |  |  | — |  |  |  | — |  |  |  | — |
Commercial and Industrial |  |  | — |  |  |  | — |  |  |  | — |
Troubled Debt Restructurings That Subsequently Defaulted |  | Number of Contracts Modified in the Last 3 Months |  |  | Recorded Investment |
Commercial Real Estate |  |  | — |  |  | $ | — |
Ag Real Estate |  |  | — |  |  |  | — |
Commercial and Industrial |  |  | — |  |  |  | — |
For the majority of the Bank’s impaired loans, the Bank will apply the observable market price methodology. However, the Bank may also utilize a measurement incorporating the present value of expected future cash flows discounted at the loan’s effective rate of interest. To determine observable market price, collateral asset values securing an impaired loan are periodically evaluated. Maximum time for re-evaluation is every 12 months for chattels and titled vehicles and every two years for real estate. In this process, third party evaluations are obtained and heavily relied upon. Until such time that updated appraisals are received, the Bank may discount the collateral value used.
Loans individually evaluated for impairment by portfolio segment of loans |
Three Months Ended March 31, 2013 |  |  |  |  | Unpaid |  |  |  |  |  | Average |  |  | Interest |
|  | Recorded |  |  | Principal |  |  | Related |  |  | Recorded |  |  | Income |
|  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer real estate |  | $ | 33 |  |  | $ | 33 |  |  | $ | — |  |  | $ | 60 |  |  | $ | 1 |
Agriculture real estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Agriculture |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial real estate |  |  | 801 |  |  |  | 1,225 |  |  |  | — |  |  |  | 207 |  |  |  | — |
Commercial and industrial |  |  | 285 |  |  |  | 285 |  |  |  | — |  |  |  | 286 |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer real estate |  |  | 277 |  |  |  | 349 |  |  |  | 79 |  |  |  | 131 |  |  |  | 3 |
Agriculture real estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Agriculture |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial real estate |  |  | 44 |  |  |  | 64 |  |  |  | 29 |  |  |  | 6,250 |  |  |  | — |
Commercial and industrial |  |  | 2,704 |  |  |  | 2,704 |  |  |  | 751 |  |  |  | 2,743 |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer real estate |  | $ | 310 |  |  | $ | 382 |  |  | $ | 79 |  |  | $ | 191 |  |  | $ | 4 |
Agriculture real estate |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Agriculture |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial real estate |  | $ | 845 |  |  | $ | 1,289 |  |  | $ | 29 |  |  | $ | 6,457 |  |  | $ | — |
Commercial and industrial |  | $ | 2,989 |  |  | $ | 2,989 |  |  | $ | 751 |  |  | $ | 3,029 |  |  | $ | — |
Consumer |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Three Months Ended March 31, 2012 |  |  |  |  | Unpaid |  |  |  |  |  | Average |  |  | Interest |
|  | Recorded |  |  | Principal |  |  | Related |  |  | Recorded |  |  | Income |
|  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer real estate |  | $ | 155 |  |  | $ | 155 |  |  | $ | — |  |  | $ | 158 |  |  | $ | 3 |
Agriculture real estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Agriculture |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial real estate |  |  | 207 |  |  |  | 384 |  |  |  | — |  |  |  | 207 |  |  |  | — |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  | — |  |  |  |  |
Consumer real estate |  |  | 312 |  |  |  | 312 |  |  |  | 65 |  |  |  | 390 |  |  |  | 3 |
Agriculture real estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Agriculture |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial real estate |  |  | 696 |  |  |  | 846 |  |  |  | 22 |  |  |  | 702 |  |  |  | — |
Commercial and industrial |  |  | 493 |  |  |  | 493 |  |  |  | 104 |  |  |  | 493 |  |  |  | — |
Consumer |  |  | 4 |  |  |  | 4 |  |  |  | — |  |  |  | 4 |  |  |  | 2 |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer real estate |  | $ | 467 |  |  | $ | 467 |  |  | $ | 65 |  |  | $ | 548 |  |  | $ | 6 |
Agriculture real estate |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Agriculture |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial real estate |  | $ | 903 |  |  | $ | 1,230 |  |  | $ | 22 |  |  | $ | 909 |  |  | $ | — |
Commercial and industrial |  | $ | 493 |  |  | $ | 493 |  |  | $ | 104 |  |  | $ | 493 |  |  | $ | — |
Consumer |  | $ | 4 |  |  | $ | 4 |  |  | $ | — |  |  | $ | 4 |  |  | $ | 2 |
Analysis of the allowance for credit losses |
|  | Consumer Real Estate |  |  | Agriculture Real Estate |  |  | Agriculture |  |  | Commercial Real Estate |  |  | Commercial |  |  | Consumer (incl. Credit Cards) |  |  | Unfunded Loan Commitment & Letters of Credit |  |  | Unallocated |  |  | Total |
Three Months Ended March 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ALLOWANCE FOR CREDIT LOSSES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 368 |  |  | $ | 113 |  |  | $ | 290 |  |  | $ | 1,749 |  |  | $ | 2,183 |  |  | $ | 268 |  |  | $ | 162 |  |  | $ | 253 |  |  | $ | 5,386 |
Charge Offs |  |  | (10 | ) |  |  | — |  |  |  | — |  |  |  | (20 | ) |  |  | — |  |  |  | (86 | ) |  |  | — |  |  |  | — |  |  | $ | (116 | )
Recoveries |  |  | 4 |  |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | 15 |  |  |  | 49 |  |  |  | — |  |  |  | — |  |  | $ | 69 |
Provision |  |  | 101 |  |  |  | (8 | ) |  |  | (31 | ) |  |  | (163 | ) |  |  | (226 | ) |  |  | 25 |  |  |  | — |  |  |  | 469 |  |  | $ | 167 |
Other Non-interest expense related to unfunded |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10 |  |  |  | — |  |  | $ | 10 |
Ending Balance |  | $ | 463 |  |  | $ | 105 |  |  | $ | 260 |  |  | $ | 1,566 |  |  | $ | 1,972 |  |  | $ | 256 |  |  | $ | 172 |  |  | $ | 722 |  |  | $ | 5,516 |
Ending balance: individually evaluated for impairment |  | $ | 79 |  |  | $ | — |  |  | $ | — |  |  | $ | 29 |  |  | $ | 752 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 860 |
Ending balance: collectively evaluated for impairment |  | $ | 384 |  |  | $ | 105 |  |  | $ | 260 |  |  | $ | 1,537 |  |  | $ | 1,220 |  |  | $ | 256 |  |  | $ | 172 |  |  | $ | 722 |  |  | $ | 4,656 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | 1 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |
FINANCING RECEIVABLES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 77,160 |  |  | $ | 35,898 |  |  | $ | 51,896 |  |  | $ | 209,601 |  |  | $ | 90,981 |  |  | $ | 19,292 |  |  | $ | — |  |  | $ | — |  |  | $ | 484,828 |
Ending balance: individually evaluated for impairment |  | $ | 310 |  |  | $ | — |  |  | $ | — |  |  | $ | 845 |  |  | $ | 2,990 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4,145 |
Ending balance: collectively evaluated for impairment |  | $ | 76,850 |  |  | $ | 35,898 |  |  | $ | 51,896 |  |  | $ | 208,756 |  |  | $ | 87,991 |  |  | $ | 19,292 |  |  | $ | — |  |  | $ | — |  |  | $ | 480,683 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | 556 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 556 |
|  | Consumer Real Estate |  |  | Agriculture Real Estate |  |  | Agriculture |  |  | Commercial Real Estate |  |  | Commercial |  |  | Consumer (incl. Credit Cards) |  |  | Unfunded Loan Commitment & Letters of Credit |  |  | Unallocated |  |  | Total |
Three Months Ended March 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ALLOWANCE FOR CREDIT LOSSES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 261 |  |  | $ | 140 |  |  | $ | 266 |  |  | $ | 2,088 |  |  | $ | 1,947 |  |  | $ | 315 |  |  | $ | 130 |  |  | $ | 74 |  |  | $ | 5,221 |
Charge Offs |  |  | (40 | ) |  |  | — |  |  | $ | — |  |  |  | — |  |  |  | — |  |  |  | (86 | ) |  |  | — |  |  |  | — |  |  | $ | (126 | )
Recoveries |  |  | 3 |  |  |  | — |  |  |  | 7 |  |  |  | 4 |  |  |  | 15 |  |  |  | 30 |  |  |  | — |  |  |  | — |  |  | $ | 59 |
Provision |  |  | 209 |  |  |  | (51 | ) |  |  | (1 | ) |  |  | (522 | ) |  |  | (103 | ) |  |  | 34 |  |  |  | — |  |  |  | 562 |  |  | $ | 128 |
Other Non-interest expense related to unfunded |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10 |  |  |  | — |  |  | $ | 10 |
Ending Balance |  | $ | 433 |  |  | $ | 89 |  |  | $ | 272 |  |  | $ | 1,570 |  |  | $ | 1,859 |  |  | $ | 293 |  |  | $ | 140 |  |  | $ | 636 |  |  | $ | 5,292 |
Ending balance: individually evaluated for impairment |  | $ | 65 |  |  | $ | — |  |  | $ | — |  |  | $ | 22 |  |  | $ | 104 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 191 |
Ending balance: collectively evaluated for impairment |  | $ | 368 |  |  | $ | 89 |  |  | $ | 272 |  |  | $ | 1,548 |  |  | $ | 1,755 |  |  | $ | 293 |  |  | $ | 140 |  |  | $ | 636 |  |  | $ | 5,101 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2 |
FINANCING RECEIVABLES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 79,716 |  |  | $ | 31,814 |  |  | $ | 54,084 |  |  | $ | 200,865 |  |  | $ | 105,111 |  |  | $ | 21,652 |  |  | $ | — |  |  | $ | — |  |  | $ | 493,242 |
Ending balance: individually evaluated for impairment |  | $ | 467 |  |  | $ | — |  |  | $ | — |  |  | $ | 903 |  |  | $ | 493 |  |  | $ | 4 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,867 |
Ending balance: collectively evaluated for impairment |  | $ | 79,249 |  |  | $ | 31,814 |  |  | $ | 54,084 |  |  | $ | 199,962 |  |  | $ | 104,618 |  |  | $ | 21,648 |  |  | $ | — |  |  | $ | — |  |  | $ | 491,375 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | 709 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 709 |
Contribution provided by both the recoveries and the provision along with the reduction of the allowance caused by charge-offs |
|  | (In Thousands) |
|  | Three Months Ended |  |  | Twelve Months Ended |
|  | March 31, 2013 |  |  | December 31, 2012 |
Allowance for Loan Losses |  |  |  |  |  |  |  |
Balance at beginning of year |  | $ | 5,224 |  |  | $ | 5,091 |
Provision for loan loss |  |  | 167 |  |  |  | 738 |
Loans charged off |  |  | (116 | ) |  |  | (891 | )
Recoveries |  |  | 69 |  |  |  | 286 |
Allowance for Loan & Leases Losses |  | $ | 5,344 |  |  | $ | 5,224 |
Allowance for Unfunded Loan Commitments & Letters of Credit |  | $ | 172 |  |  | $ | 162 |
Total Allowance for Credit Losses |  | $ | 5,516 |  |  | $ | 5,386 |

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