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Loans and Allowance for Loan Losses (Tables)

3 Months Ended

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.

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