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Loans and Allowance for Loan Losses (Tables) | 3 Months Ended
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Mar. 31, 2013
Receivables [Abstract] |
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] | Loans consisted of the following as of:
|  | March 31, |  |  | December 31, |
(Dollars in thousands) |  | 2013 |  |  | 2012 |
One-to-four family residential real estate |  | $ | 91,380 |  |  | $ | 88,454 |
Construction and land |  |  | 24,194 |  |  |  | 23,435 |
Commercial real estate |  |  | 93,092 |  |  |  | 88,790 |
Commercial loans |  |  | 59,040 |  |  |  | 64,570 |
Agriculture loans |  |  | 31,776 |  |  |  | 31,935 |
Municipal loans |  |  | 6,525 |  |  |  | 9,857 |
Consumer loans |  |  | 12,681 |  |  |  | 13,417 |
Total gross loans |  |  | 318,688 |  |  |  | 320,458 |
Net deferred loan costs and loans in process |  |  | 215 |  |  |  | 37 |
Allowance for loan losses |  |  | (4,634 | ) |  |  | (4,581 | )
Loans, net |  | $ | 314,269 |  |  | $ | 315,914
Allowance for Credit Losses on Financing Receivables [Table Text Block] | The following tables provide information on the Company’s allowance for loan losses by loan class and allowance methodology:
|  | Three months ended March 31, 2013 |
(Dollars in thousands) |  | One-to-four family residential real estate |  |  | Construction and land |  |  | Commercial real estate |  |  | Commercial loans |  |  | Agriculture loans |  |  | Municipal loans |  |  | Consumer loans |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2012 |  | $ | 714 |  |  | $ | 1,214 |  |  | $ | 1,313 |  |  | $ | 707 |  |  | $ | 367 |  |  | $ | 107 |  |  | $ | 159 |  |  | $ | 4,581 |
Charge-offs |  |  | (23 | ) |  |  | - |  |  |  | - |  |  |  | (199 | ) |  |  | - |  |  |  | - |  |  |  | (47 | ) |  |  | (269 | )
Recoveries |  |  | 8 |  |  |  | 2 |  |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 11 |  |  |  | 22 |
Net charge-offs |  |  | (15 | ) |  |  | 2 |  |  |  | - |  |  |  | (198 | ) |  |  | - |  |  |  | - |  |  |  | (36 | ) |  |  | (247 | )
Provision for loan losses |  |  | (121 | ) |  |  | (82 | ) |  |  | 295 |  |  |  | 106 |  |  |  | 140 |  |  |  | (6 | ) |  |  | (32 | ) |  |  | 300 |
Balance at March 31, 2013 |  |  | 578 |  |  |  | 1,134 |  |  |  | 1,608 |  |  |  | 615 |  |  |  | 507 |  |  |  | 101 |  |  |  | 91 |  |  |  | 4,634 |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for loss |  |  | 28 |  |  |  | 332 |  |  |  | - |  |  |  | 49 |  |  |  | - |  |  |  | 65 |  |  |  | - |  |  |  | 474 |
Collectively evaluated for loss |  |  | 550 |  |  |  | 802 |  |  |  | 1,608 |  |  |  | 566 |  |  |  | 507 |  |  |  | 36 |  |  |  | 91 |  |  |  | 4,160 |
Total |  |  | 578 |  |  |  | 1,134 |  |  |  | 1,608 |  |  |  | 615 |  |  |  | 507 |  |  |  | 101 |  |  |  | 91 |  |  |  | 4,634 |
Loan balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for loss |  |  | 757 |  |  |  | 8,603 |  |  |  | 2,833 |  |  |  | 236 |  |  |  | 5 |  |  |  | 772 |  |  |  | 27 |  |  |  | 13,233 |
Collectively evaluated for loss |  |  | 90,623 |  |  |  | 15,591 |  |  |  | 90,259 |  |  |  | 58,804 |  |  |  | 31,771 |  |  |  | 5,753 |  |  |  | 12,654 |  |  |  | 305,455 |
Total |  | $ | 91,380 |  |  | $ | 24,194 |  |  | $ | 93,092 |  |  | $ | 59,040 |  |  | $ | 31,776 |  |  | $ | 6,525 |  |  | $ | 12,681 |  |  | $ | 318,688 |
|  | Three months ended March 31, 2012 |
(Dollars in thousands) |  | One-to-four family residential real estate |  |  | Construction and land |  |  | Commercial real estate |  |  | Commercial loans |  |  | Agriculture loans |  |  | Municipal loans |  |  | Consumer loans |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2011 |  |  | 560 |  |  |  | 928 |  |  |  | 1,791 |  |  |  | 745 |  |  |  | 433 |  |  |  | 130 |  |  |  | 120 |  |  |  | 4,707 |
Charge-offs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (44 | ) |  |  | (44 | )
Recoveries |  |  | 2 |  |  |  | 1 |  |  |  | - |  |  |  | 4 |  |  |  | 38 |  |  |  | - |  |  |  | 6 |  |  |  | 51 |
Net charge-offs |  |  | 2 |  |  |  | 1 |  |  |  | - |  |  |  | 4 |  |  |  | 38 |  |  |  | - |  |  |  | (38 | ) |  |  | 7 |
Provision for loan losses |  |  | 129 |  |  |  | 133 |  |  |  | 106 |  |  |  | (21 | ) |  |  | (63 | ) |  |  | 5 |  |  |  | 11 |  |  |  | 300 |
Balance at March 31, 2012 |  |  | 691 |  |  |  | 1,062 |  |  |  | 1,897 |  |  |  | 728 |  |  |  | 408 |  |  |  | 135 |  |  |  | 93 |  |  |  | 5,014 |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for loss |  |  | 66 |  |  |  | 10 |  |  |  | - |  |  |  | 34 |  |  |  | - |  |  |  | 65 |  |  |  | 18 |  |  |  | 193 |
Collectively evaluated for loss |  |  | 625 |  |  |  | 1,052 |  |  |  | 1,897 |  |  |  | 694 |  |  |  | 408 |  |  |  | 70 |  |  |  | 75 |  |  |  | 4,821 |
Total |  |  | 691 |  |  |  | 1,062 |  |  |  | 1,897 |  |  |  | 728 |  |  |  | 408 |  |  |  | 135 |  |  |  | 93 |  |  |  | 5,014 |
Loan balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for loss |  |  | 1,277 |  |  |  | 25 |  |  |  | 227 |  |  |  | 648 |  |  |  | 12 |  |  |  | 784 |  |  |  | 39 |  |  |  | 3,012 |
Collectively evaluated for loss |  |  | 75,173 |  |  |  | 20,519 |  |  |  | 92,261 |  |  |  | 55,451 |  |  |  | 35,030 |  |  |  | 9,281 |  |  |  | 13,001 |  |  |  | 300,716 |
Total |  | $ | 76,450 |  |  | $ | 20,544 |  |  | $ | 92,488 |  |  | $ | 56,099 |  |  | $ | 35,042 |  |  | $ | 10,065 |  |  | $ | 13,040 |  |  | $ | 303,728
Past Due Financing Receivables [Table Text Block] | The following tables present information on the Company’s past due and non-accrual loans by loan class:
(Dollars in thousands) |  | As of March 31, 2013 |
|  | 30-59 days delinquent and accruing |  |  | 60-89 days delinquent and accruing |  |  | 90 days or more delinquent and accruing |  |  | Total past due loans accruing |  |  | Non-accrual loans |  |  | Total |
One-to-four family residential real estate |  | $ | 2,038 |  |  | $ | - |  |  | $ | - |  |  | $ | 2,038 |  |  | $ | 749 |  |  | $ | 2,787 |
Construction and land |  |  | 40 |  |  |  | - |  |  |  | - |  |  |  | 40 |  |  |  | 3,859 |  |  |  | 3,899 |
Commercial real estate |  |  | 568 |  |  |  | - |  |  |  | - |  |  |  | 568 |  |  |  | 2,833 |  |  |  | 3,401 |
Commercial loans |  |  | 118 |  |  |  | - |  |  |  | - |  |  |  | 118 |  |  |  | 236 |  |  |  | 354 |
Agriculture loans |  |  | 170 |  |  |  | - |  |  |  | - |  |  |  | 170 |  |  |  | 5 |  |  |  | 175 |
Municipal loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 131 |  |  |  | 131 |
Consumer loans |  |  | 120 |  |  |  | 63 |  |  |  | - |  |  |  | 183 |  |  |  | 27 |  |  |  | 210 |
Total |  | $ | 3,054 |  |  | $ | 63 |  |  | $ | - |  |  | $ | 3,117 |  |  | $ | 7,840 |  |  | $ | 10,957 |
Percent of gross loans |  |  | 0.96 | % |  |  | 0.02 | % |  |  | 0.00 | % |  |  | 0.98 | % |  |  | 2.46 | % |  |  | 3.44 | %
|  | As of December 31, 2012 |
|  | 30-59 days delinquent and accruing |  |  | 60-89 days delinquent and accruing |  |  | 90 days or more delinquent and accruing |  |  | Total past due loans accruing |  |  | Non-accrual loans |  |  | Total |
One-to-four family residential real estate |  | $ | 282 |  |  | $ | 1,362 |  |  | $ | - |  |  | $ | 1,644 |  |  | $ | 731 |  |  | $ | 2,375 |
Construction and land |  |  | 18 |  |  |  | - |  |  |  | - |  |  |  | 18 |  |  |  | 3,915 |  |  |  | 3,933 |
Commercial real estate |  |  | 166 |  |  |  | 82 |  |  |  | - |  |  |  | 248 |  |  |  | 2,833 |  |  |  | 3,081 |
Commercial loans |  |  | 62 |  |  |  | 17 |  |  |  | - |  |  |  | 79 |  |  |  | 1,475 |  |  |  | 1,554 |
Agriculture loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5 |  |  |  | 5 |
Municipal loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 131 |  |  |  | 131 |
Consumer loans |  |  | 142 |  |  |  | 65 |  |  |  | - |  |  |  | 207 |  |  |  | 18 |  |  |  | 225 |
Total |  | $ | 670 |  |  | $ | 1,526 |  |  | $ | - |  |  | $ | 2,196 |  |  | $ | 9,108 |  |  | $ | 11,304 |
Percent of gross loans |  |  | 0.21 | % |  |  | 0.48 | % |  |  | 0.00 | % |  |  | 0.69 | % |  |  | 2.84 | % |  |  | 3.53 | %
Impaired Financing Receivables [Table Text Block] | The following tables present information on impaired loans:
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | As of March 31, 2013 |
|  | Unpaid contractual principal |  |  | Impaired loan balance |  |  | Impaired loans without an allowance |  |  | Impaired loans with an allowance |  |  | Related allowance recorded |  |  | Year-to-date average loan balance |  |  | Year-to-date interest income recognized |
One-to-four family residential real estate |  | $ | 1,047 |  |  | $ | 757 |  |  | $ | 563 |  |  | $ | 194 |  |  | $ | 28 |  |  | $ | 769 |  |  | $ | - |
Construction and land |  |  | 10,337 |  |  |  | 8,603 |  |  |  | 6,301 |  |  |  | 2,302 |  |  |  | 332 |  |  |  | 8,656 |  |  |  | 60 |
Commercial real estate |  |  | 2,833 |  |  |  | 2,833 |  |  |  | 2,833 |  |  |  | - |  |  |  | - |  |  |  | 2,833 |  |  |  | - |
Commercial loans |  |  | 236 |  |  |  | 236 |  |  |  | 3 |  |  |  | 233 |  |  |  | 49 |  |  |  | 238 |  |  |  | - |
Agriculture loans |  |  | 5 |  |  |  | 5 |  |  |  | 5 |  |  |  | - |  |  |  | - |  |  |  | 5 |  |  |  | - |
Municipal loans |  |  | 772 |  |  |  | 772 |  |  |  | 641 |  |  |  | 131 |  |  |  | 65 |  |  |  | 772 |  |  |  | 5 |
Consumer loans |  |  | 27 |  |  |  | 27 |  |  |  | 27 |  |  |  | - |  |  |  | - |  |  |  | 28 |  |  |  | - |
Total impaired loans |  | $ | 15,257 |  |  | $ | 13,233 |  |  | $ | 10,373 |  |  | $ | 2,860 |  |  | $ | 474 |  |  | $ | 13,301 |  |  | $ | 65 |
|  | As of December 31, 2012 |
|  | Unpaid contractual principal |  |  | Impaired loan balance |  |  | Impaired loans without an allowance |  |  | Impaired loans with an allowance |  |  | Related allowance recorded |  |  | Year-to-date average loan balance |  |  | Year-to-date interest income recognized |
One-to-four family residential real estate |  | $ | 1,029 |  |  | $ | 739 |  |  | $ | 57 |  |  | $ | 682 |  |  | $ | 165 |  |  | $ | 767 |  |  | $ | 19 |
Construction and land |  |  | 10,425 |  |  |  | 8,691 |  |  |  | 6,334 |  |  |  | 2,357 |  |  |  | 388 |  |  |  | 9,211 |  |  |  | 302 |
Commercial real estate |  |  | 2,833 |  |  |  | 2,833 |  |  |  | 2,833 |  |  |  | - |  |  |  | - |  |  |  | 3,352 |  |  |  | - |
Commercial loans |  |  | 1,475 |  |  |  | 1,475 |  |  |  | 395 |  |  |  | 1,080 |  |  |  | 268 |  |  |  | 1,621 |  |  |  | 3 |
Agriculture loans |  |  | 5 |  |  |  | 5 |  |  |  | 5 |  |  |  | - |  |  |  | - |  |  |  | 8 |  |  |  | - |
Municipal loans |  |  | 772 |  |  |  | 772 |  |  |  | 641 |  |  |  | 131 |  |  |  | 65 |  |  |  | 779 |  |  |  | 20 |
Consumer loans |  |  | 18 |  |  |  | 18 |  |  |  | 3 |  |  |  | 15 |  |  |  | 15 |  |  |  | 20 |  |  |  | - |
Total impaired loans |  | $ | 16,557 |  |  | $ | 14,533 |  |  | $ | 10,268 |  |  | $ | 4,265 |  |  | $ | 901 |  |  | $ | 15,758 |  |  | $ | 344
Troubled Debt Restructurings on Financing Receivables [Table Text Block] | The following table presents information on loans that are classified as TDRs:
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |
|  | As of March 31, 2013 |  |  | As of December 31, 2012 |
|  | Number of loans |  |  | Loan balance |  |  | Number of loans |  |  | Loan balance |
One-to-four family residential real estate |  |  | 2 |  |  | $ | 474 |  |  |  | 2 |  |  | $ | 493 |
Construction and land |  |  | 7 |  |  |  | 6,928 |  |  |  | 7 |  |  |  | 7,077 |
Commerical loans |  |  | - |  |  |  | - |  |  |  | 2 |  |  |  | 196 |
Municipal loans |  |  | 2 |  |  |  | 641 |  |  |  | 2 |  |  |  | 641 |
Total troubled debt restructurings |  |  | 11 |  |  | $ | 8,043 |  |  |  | 13 |  |  | $ | 8,407

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- Definition Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953423-111524 + Details
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- Definition Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5111-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953401-111524 + Details
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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 + Details
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