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FAIR VALUE OF ASSETS AND LIABILITIES (Tables) | 6 Months Ended
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Jun. 30, 2012
Fair Value Disclosures [Abstract] |
Fair Value Assets and Liabilities Measured On Recurring Basis Table Text Block | The following table presents the fair value measurements of assets measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fall at June 30, 2012 and December 31, 2011. Interest Rate Contracts The fair values of interest rate contracts are based upon the estimated amount the Company would receive or pay to terminate the contracts or agreements, taking into account underlying interest rates, credit worthiness of underlying customers for credit derivatives and, when appropriate, the creditworthiness of the counterparties.
($'s in thousands) |  | Fair Values at |  |  | Fair Value Measurements Using: |
Description |  | 6/30/2012 |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Available-for-Sale Securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Treasury and Government |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agencies |  | $ | 14,611 |  |  | $ | - |  |  | $ | 14,611 |  |  | $ | - |
Mortgage-backed securities |  |  | 67,727 |  |  |  | - |  |  |  | 67,727 |  |  |  | - |
State and political subdivisions |  |  | 16,817 |  |  |  | - |  |  |  | 16,817 |  |  |  | - |
Money Market Mutual Fund |  |  | 3,359 |  |  |  | 3,359 |  |  |  | - |  |  |  | - |
Equity securities |  |  | 23 |  |  |  | - |  |  |  | 23 |  |  |  | - |
Interest rate contracts |  |  | 149 |  |  |  | - |  |  |  | 149 |  |  |  | - |
($'s in thousands) |  | Fair Values at |  |  | Fair Value Measurements Using: |
Description |  | 12/31/2011 |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Available-for-Sale Securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Treasury and Government Agencies |  | $ | 25,424 |  |  | $ | - |  |  | $ | 25,424 |  |  | $ | - |
Mortgage-backed securities |  |  | 67,698 |  |  |  | - |  |  |  | 67,698 |  |  |  | - |
State and political subdivisions |  |  | 16,793 |  |  |  | - |  |  |  | 16,793 |  |  |  | - |
Money Market Mutual Funds |  |  | 2,040 |  |  |  | 2,040 |  |  |  | - |  |  |  | - |
Equity Securities |  |  | 23 |  |  |  | - |  |  |  | 23 |  |  |  | - |
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Table Text Block] | The following table presents the fair value measurements of assets measured at fair value on a nonrecurring basis and the level within the fair value hierarchy in which the fair value measurements fall at June30,2012 and December31,2011($’s in thousands):
($'s in thousands) |  | Fair Values at |  |  | Fair Value Measurements Using: |
Description |  | 6/30/2012 |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Impaired loans |  | $ | 5,046 |  |  | $ | - |  |  | $ | - |  |  | $ | 5,046 |
Mortgage servicing rights |  |  | 3,359 |  |  |  | - |  |  |  | - |  |  |  | 3,359 |
Foreclosed assets |  |  | 1,122 |  |  |  | - |  |  |  | - |  |  |  | 1,122 |
($'s in thousands) |  | Fair Values at |  |  | Fair Value Measurements Using: |
Description |  | 12/31/2011 |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Impaired loans |  | $ | 5,575 |  |  | $ | - |  |  | $ | - |  |  | $ | 5,575 |
Mortgage servicing rights |  |  | 2,820 |  |  |  | - |  |  |  | - |  |  |  | 2,820 |
Foreclosed assets |  |  | 877 |  |  |  | - |  |  |  | - |  |  |  | 877 |
Software |  |  | 159 |  |  |  | - |  |  |  | - |  |  |  | 159 |
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block] | The following table presents quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements.
|  | Fair Value at |  |  | Valuation |  |  |  |  |  | Range (Weighted |
($'s in thousands) |  | 6/30/2012 |  |  | Technique |  |  | Unobservable Inputs |  |  | Average) |
Collateral-dependent impaired loans |  | $ | 5,046 |  |  |  | Market comparable properties |  |  |  | Comparability adjustments (%) |  |  |  | Not available |
Foreclosed assets |  |  | 1,122 |  |  |  | Market comparable properties |  |  |  | Marketability discount |  |  |  | 10.0 | %
Mortgage servicing rights |  |  | 3,359 |  |  |  | Discounted cash flow |  |  |  | Discount Rate |  |  |  | 8.5 | %
|  |  |  |  |  |  |  |  |  |  | Constant prepayment rate |  |  |  | 17.9 | %
|  |  |  |  |  |  |  |  |  |  | P&I earnings credit |  |  |  | 0.25 | %
|  |  |  |  |  |  |  |  |  |  | T&I earnings credit |  |  |  | 1.1 | %
|  |  |  |  |  |  |  |  |  |  | Inflation for cost of servicing |  |  |  | 1.5 | %
Fair Value, by Balance Sheet Grouping [Table Text Block] | The estimated fair value for other financial instruments and off-balance-sheet loan commitments approximate cost at June 30,2012 and are not considered significant to this presentation.
June 30, 2012 |  | Carrying |  |  | Fair Value Measurments Using |
$'s in thousands |  | Amount |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 14,636 |  |  | $ | 14,636 |  |  | $ | - |  |  | $ | - |
Loans held for sale |  |  | 10,595 |  |  |  | - |  |  |  | 10,915 |  |  |  | - |
Loans, net of allowance for loan losses |  |  | 445,492 |  |  |  | - |  |  |  | - |  |  |  | 451,079 |
Federal Reserve and FHLB Bank stock |  |  | 3,748 |  |  |  | - |  |  |  | 3,748 |  |  |  | - |
Accrued interest receivable |  |  | 1,597 |  |  |  | - |  |  |  | 1,597 |  |  |  | - |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  | $ | 518,661 |  |  | $ | - |  |  | $ | 522,162 |  |  | $ | - |
Short-term borrowings |  |  | 15,824 |  |  |  | - |  |  |  | 15,830 |  |  |  | - |
Notes payable |  |  | 2,249 |  |  |  | - |  |  |  | 2,279 |  |  |  | - |
FHLB advances |  |  | 17,500 |  |  |  | - |  |  |  | 18,295 |  |  |  | - |
Trust preferred securities |  |  | 20,620 |  |  |  | - |  |  |  | 8,652 |  |  |  | - |
Accrued interest payable |  |  | 3,836 |  |  |  | - |  |  |  | 3,836 |  |  |  | - |
December 31, 2011 |  | Carrying |  |  | Fair Value Measurments Using |
$'s in thousands |  | Amount |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 14,846 |  |  | $ | 14,846 |  |  | $ | - |  |  | $ | - |
Loans held for sale |  |  | 5,238 |  |  |  | - |  |  |  | 5,334 |  |  |  | - |
Loans, net of allowance for loan losses |  |  | 436,025 |  |  |  | - |  |  |  | - |  |  |  | 443,727 |
Federal Reserve and FHLB Bank stock, at cost |  |  | 3,685 |  |  |  | - |  |  |  | 3,685 |  |  |  | - |
Interest receivable |  |  | 1,635 |  |  |  | - |  |  |  | 1,635 |  |  |  | - |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  | $ | 518,765 |  |  | $ | - |  |  | $ | 521,654 |  |  | $ | - |
Short-term borrowings |  |  | 18,779 |  |  |  | - |  |  |  | 18,903 |  |  |  | - |
Notes payable |  |  | 2,788 |  |  |  | - |  |  |  | 2,815 |  |  |  | - |
Federal Home Loan Bank advances |  |  | 12,776 |  |  |  | - |  |  |  | 13,149 |  |  |  | - |
Trust preferred securities |  |  | 20,620 |  |  |  | - |  |  |  | 8,320 |  |  |  | - |
Interest payable |  |  | 2,954 |  |  |  | - |  |  |  | 2,954 |  |  |  | - |

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- Definition This element represents the disclosure related to assets and liabilities by class, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis in periods after initial recognition (for example, impaired assets). The disclosures that may be required or desired include: (a) the fair value measurements recorded during the period and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset. + References No definition available. + Details
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- Definition Tabular disclosure of the inputs and valuation techniques used to measure fair value, and a discussion of changes in valuation techniques and related inputs, if any, applied during the period to each separate class of assets, liabilities, and financial instruments classified in shareholders' equity that are measured on a recurring and/or nonrecurring basis. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 33 -Subparagraph a, b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19296-110258 + Details
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- Definition Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 14 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 159 -Paragraph 18 -Subparagraph c(2), d, e, f -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 15 -Subparagraph b-d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13467-108611 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 159 -Paragraph 19 -Subparagraph a, b, c(1), d(1) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -Subparagraph a, c(1), c(2), c(3), d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13476-108611 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 + Details
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