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LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables)

6 Months Ended

Jun. 30, 2012

Receivables [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

Categories of loans at June 30, 2012 and December 31, 2011 include:

($'s in thousands)		June 30,				December 31,
		2012				2011
Commercial		$	76,042			$	78,112
Commercial real estate			199,918				187,829
Agricultural			41,093				38,361
Residential real estate			85,046				87,656
Home Equity & Consumer			50,089				50,681
Leasing			207				216
Total loans			452,395				442,855
Less
Net deferred loan fees, premiums and discounts			(285	)			(301	)
Loans, net of unearned income		$	452,110			$	442,554
Allowance for loan losses		$	(6,618	)		$	(6,529	)

Schedule of Financing Receivables, Non Accrual Status [Table Text Block]

The following table presents the Company’s nonperforming loans at June 30, 2012 and December 31, 2011.

($'s in thousands)		June 30,				December 31,
		2012				2011
Commercial		$	1,467			$	2,393
Commercial real estate			1,345				1,456
Agricultural			-				-
Residential real estate			1,958				2,471
Home Equity & Consumer			545				580
Leasing			-				-
Total nonaccruing loans			5,315				6,900
Accruing Troubled Debt Restructures (TDR's)			1,837				1,334
Total Nonperforming Loans		$	7,152			$	8,234

Allowance For Credit Losses On Financing Receivables [Table Text Block]

The following tables present the activity in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method for the three and six months ended June 30, 2012, for the year ended December 31, 2011, and for the six months ended June 30, 2011.

						Commercial								Residential				Home Equity
($'s in thousands)		Commercial				Real Estate				Agricultural				Real Estate				& Consumer				Other				Unallocated				Total
ALLOWANCE FOR LOAN AND LEASE LOSSES
For the Three Months Ended
June 30, 2012
Beginning balance		$	1,855			$	2,913			$	52			$	1,000			$	653			$	135			$	1			$	6,609
Charge Offs			-				(57	)			-				(14	)			(181	)			-				-				(252	)
Recoveries			25				19				-				11				6				-				-				61
Provision			(363	)			145				43				50				324				1				-				200
Ending Balance		$	1,517			$	3,020			$	95			$	1,047			$	802			$	136			$	1			$	6,618
For the Six Months Ended
June 30, 2012
Beginning balance		$	1,914			$	2,880			$	51			$	956			$	599			$	139			$	(10	)		$	6,529
Charge Offs			(205	)			(99	)			-				(65	)			(341	)			(16	)			-				(726	)
Recoveries			28				42				1				82				8				3				1				165
Provision			(220	)			197				43				74				536				10				10				650
Ending Balance		$	1,517			$	3,020			$	95			$	1,047			$	802			$	136			$	1			$	6,618

Loans Receivable at June 30, 2012

						Commercial								Residential				Home Equity
		Commercial				Real Estate				Agricultural				Real Estate				& Consumer				Other				Unallocated				Total
Ending balance:
individually evaluated for impairment		$	551			$	-			$	1			$	353			$	137			$	-			$	-			$	1,042
Ending balance:
collectively evaluated for impairment		$	966			$	3,020			$	94			$	694			$	665			$	136			$	1			$	5,576
Loans:
Ending balance:
individually evaluated for impairment		$	1,296			$	1,895			$	3			$	2,530			$	511			$	-			$	-			$	6,235
Ending balance:
collectively evaluated for impairment		$	74,746			$	198,023			$	41,090			$	82,516			$	49,578			$	207			$	-			$	446,160

ALLOWANCE FOR LOAN AND LEASE LOSSES

For the Three Months Ended
June 30, 2011
Beginning balance		$	1,766			$	3,322			$	18			$	926			$	451			$	108			$	1			$	6,593
Charge Offs			(387	)			(1,108	)			-				(63	)			(63	)			28				-				(1,593	)
Recoveries			409				13				1				114				11				(3	)			-				545
Provision			(266	)			1,217				8				(83	)			28				(34	)			29				899
Ending Balance		$	1,522			$	3,444			$	27			$	894			$	427			$	99			$	30			$	6,444

For the Six Months Ended 

June 30, 2011   

Beginning balance		$	1,723			$	3,774			$	16			$	643			$	401			$	128			$	30			$	6,715
Charge Offs			(596	)			(1,208	)			-				(166	)			(263	)			1				-				(2,232	)
Recoveries			414				16				2				114				18				(1	)			-				563
Provision			(19	)			862				9				303				271			$	(29	)			-				1,397
Ending Balance		$	1,522			$	3,444			$	27			$	894			$	427			$	99			$	30			$	6,443

Loans Receivable at December 31, 2011

						Commercial								Residential				Home Equity
		Commercial				Real Estate				Agricultural				Real Estate				& Consumer				Other				Unallocated				Total
Ending balance:
individually evaluated for impairment		$	1,017			$	19			$	5			$	280			$	212			$	-			$	-			$	1,533
Ending balance:
collectively evaluated for impairment		$	897			$	2,861			$	46			$	676			$	387			$	139			$	(10	)		$	4,996
Loans:
Ending balance:
individually evaluated for impairment		$	3,283			$	2,473			$	5			$	2,074			$	543			$	-			$	-			$	8,378
Ending balance:
collectively evaluated for impairment		$	74,829			$	185,356			$	38,356			$	85,582			$	50,138			$	216			$	-			$	434,477

Loans Receivable at June 30, 2011

						Commercial								Residential				Home Equity
		Commercial				Real Estate				Agricultural				Real Estate				& Consumer				Other				Unallocated				Total
Ending balance:
individually evaluated for impairment		$	700			$	813			$	-			$	226			$	-			$	-			$	-			$	1,739
Ending balance:
collectively evaluated for impairment		$	822			$	2,631			$	27			$	668			$	427			$	99			$	30			$	4,704
Loans:
Ending balance:
individually evaluated for impairment		$	2,426			$	3,187			$	-			$	1,216			$	389			$	-			$	-			$	7,218
Ending balance:
collectively evaluated for impairment		$	68,315			$	178,983			$	38,454			$	92,252			$	48,452			$	3,877			$	-			$	430,333

Financing Receivable Credit Quality Indicators [Table Text Block]

The following tables present the credit risk profile of the Company’s loan portfolio based on rating category and payment activity as of June 30, 2012 and December 31, 2011 ($’s in thousands).

June 30, 2012														Residential				Home Equity
		Commercial				Commercial RE				Agricultural				Real Estate				& Consumer				Other				Total
1-2		$	1,086			$	116			$	120			$	-			$	2			$	-			$	1,324
3			23,656				60,773				10,254				73,912				45,416				24				214,035
4			48,358				124,422				30,665				6,604				3,585				183				213,817
Total Pass			73,100				185,311				41,039				80,516				49,003				207				429,176
5			64				9,957				3				1,637				232				-				11,893
6			1,535				3,209				51				819				312				-				5,926
7			1,343				1,441				-				2,074				542				-				5,400
8			-				-				-				-				-				-				-
Total		$	76,042			$	199,918			$	41,093			$	85,046			$	50,089			$	207			$	452,395

December 31, 2011														Residential				Home Equity
		Commercial				Commercial RE				Agricultural				Real Estate				& Consumer				Other				Total
1-2		$	909			$	188			$	152			$	1,548			$	127			$	140			$	3,064
3			24,375				62,506				13,203				78,122				43,814				-				222,020
4			48,004				110,633				24,950				1,576				6,095				76				191,334
Total Pass			73,288				173,327				38,305				81,246				50,036				216				416,418
5			610				9,703				5				1,666				72				-				12,056
6			2,037				3,358				51				1,834				92				-				7,372
7			2,177				1,441				-				2,910				481				-				7,009
8			-				-				-				-				-				-				-
Total		$	78,112			$	187,829			$	38,361			$	87,656			$	50,681			$	216			$	442,855

Past Due Financing Receivables [Table Text Block]

The following tables present the Company’s loan portfolio aging analysis as of June 30, 2012 and December 31, 2011 ($’s in thousands).

		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
June 30, 2012		Past Due				Past Due				90 Days				Due				Current				Receivable
Commercial		$	50			$	199			$	424			$	673			$	75,369			$	76,042
Commercial real estate			895				281				1,345				2,521				197,397				199,918
Agricultural			-				-				-				-				41,093				41,093
Residential Real Estate			87				294				753				1,134				83,912				85,046
Home Equity & Consumer			353				5				265				623				49,466				50,089
Leases			-				-				-				-				207				207
Loans & Lease			1,385				779				2,787				4,951				447,444				452,395
Loans held for Sale			-				-				-				-				10,595				10,595
Total		$	1,385			$	779			$	2,787			$	4,951			$	458,039			$	462,990

		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
December 31, 2011		Past Due				Past Due				90 Days				Due				Current				Receivable
Commercial		$	58			$	-			$	2,334			$	2,392			$	75,720			$	78,112
Commercial real estate			67				-				1,656				1,723				186,106				187,829
Agricultural			-				-				-				-				38,361				38,361
Residential Real Estate			412				784				569				1,765				85,891				87,656
Home Equity & Consumer			465				194				505				1,164				49,517				50,681
Leases			-				-				-				-				216				216
Loans & Lease			1,002				978				5,064				7,044				435,811				442,855
Loans held for Sale			-				-				-				-				5,238				5,238
Total		$	1,002			$	978			$	5,064			$	7,044			$	441,049			$	448,093

All loans past due 90 days are systematically placed on nonaccrual status.

Impaired Financing Receivables [Table Text Block]

The following tables present impaired loan information as of and for the six and three months ended June 30, 2012 and 2011, and as of the twelve months ended December 31, 2011:

						Unpaid
June 30, 2012		Recorded				Principal				Related
($'s in thousands)		Investment				Balance				Allowance
With no related allowance recorded:
Commercial		$	348			$	2,234			$	-
Commercial Real Estate			1,895				2,897				-
Agricultural			-				-				-
Residential			904				904				-
Home Equity Consumer & Other			228				261				-
All Impaired Loans < $100,000			870				870				-
With a specific allowance recorded:
Commercial			948				949				551
Commercial Real Estate			-				-				-
Agricultural			3				2				1
Residential			1,626				1,678				353
Home Equity Consumer & Other			283				283				137
Totals:
Commercial		$	1,296			$	3,183			$	551
Commercial Real Estate		$	1,895			$	2,897			$	-
Agricultural		$	3			$	2			$	1
Residential		$	2,530			$	2,582			$	353
Home Equity Consumer & Other		$	511			$	544			$	137
All Impaired Loans < $100,000		$	870			$	870			$	-

		Six Months Ended June 30, 2012								Three Months Ended June 30, 2012
		Average				Interest				Average				Interest
($'s in thousands)		Recorded				Income				Recorded				Income
		Investment				Recognized				Investment				Recognized
With no related allowance recorded:
Commercial		$	2,745			$	-			$	2,330			$	-
Commercial Real Estate			2,934				22				2,910				5
Agricultural			-				-				-				-
Residential			929				31				926				15
Home Equity Consumer & Other			396				7				393				5
All Impaired Loans < $100,000			870				-				870				-
With a specific allowance recorded:
Commercial			950				3				949				(1	)
Commercial Real Estate			-				-				-				-
Agricultural			3				-				3				-
Residential			1,668				34				1,665				17
Home Equity Consumer & Other			292				8				291				4
Totals:
Commercial		$	3,695			$	3			$	3,279			$	(1	)
Commercial Real Estate		$	2,934			$	22			$	2,910			$	5
Agricultural		$	3			$	-			$	3			$	-
Residential		$	2,597			$	65			$	2,591			$	32
Home Equity Consumer & Other		$	688			$	15			$	684			$	9
All Impaired Loans < $100,000		$	870			$	-			$	870			$	-

						Unpaid
December 31, 2011		Recorded				Principal				Related
($'s in thousands)		Investment				Balance				Allowance
With no related allowance recorded:
Commercial		$	1,206			$	1,856			$	-
Commercial Real Estate			1,061				2,149				-
Agricultural			-				-				-
Residential			581				581				-
Home Equity Consumer & Other			189				217				-
All Impaired Loans < $100,000			1,065				1,065				-
With a specific allowance recorded:
Commercial			2,077				3,787				1,017
Commercial Real Estate			1,412				2,827				19
Agricultural			5				5				5
Residential			1,493				1,596				280
Home Equity Consumer & Other			354				354				212
Totals:
Commercial		$	3,283			$	5,643			$	1,017
Commercial Real Estate		$	2,473			$	4,976			$	19
Agricultural		$	5			$	5			$	5
Residential		$	2,074			$	2,177			$	280
Home Equity Consumer & Other		$	543			$	571			$	212
All Impaired Loans < $100,000		$	1,065			$	1,065			$	-

June 30, 2011						Unpaid
($'s in thousands)		Recorded				Principal				Related
		Investment				Balance				Allowance
With no related allowance recorded:
Commercial & Industrial		$	189			$	539			$	-
Commercial RE & Construction			627				1,544				-
Agricultural & Farmland			-				-				-
Residential Real Estate			483				492				-
Home Equity & Consumer			43				43				-
All Impaired Loans < $100,000			1,016				1,016				-
With a specific allowance recorded:
Commercial & Industrial			2,237				4,074				700
Commercial RE & Construction			2,560				3,328				813
Agricultural & Farmland			-				-				-
Residential Real Estate			733				938				226
Home Equity & Consumer			346				354				-
Totals:
Commercial & Industrial		$	2,426			$	4,613			$	700
Commercial RE & Construction		$	3,187			$	4,872			$	813
Agricultural & Farmland		$	-			$	-			$	-
Residential Real Estate		$	1,216			$	1,430			$	226
Home Equity & Consumer		$	389			$	397			$	-
All Impaired Loans < $100,000			1,016				1,016				-

		Six Months Ended								Three Months Ended
June 30, 2011		Average				Interest				Average				Interest
($'s in thousands)		Recorded				Income				Recorded				Income
		Investment				Recognized				Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	210			$	-			$	210			$	-
Commercial RE & Construction			993				-				961				-
Agricultural & Farmland			-				-				-				-
Residential Real Estate			532				14				531				6
Home Equity & Consumer			43				-				43				-
All Impaired Loans < $100,000			1,016				-				1,016				-
With a specific allowance recorded:
Commercial & Industrial			2,663				(2	)			2,664				2
Commercial RE & Construction			3,188				2				3,192				12
Agricultural & Farmland			-				-				-				-
Residential Real Estate			1,189				18				1,188				9
Home Equity & Consumer			133				4				131				2
Totals:
Commercial & Industrial		$	2,873			$	(2	)		$	2,874			$	2
Commercial RE & Construction		$	4,181			$	2			$	4,153			$	12
Agricultural & Farmland		$	-			$	-			$	-			$	-
Residential Real Estate		$	1,721			$	32			$	1,719			$	15
Home Equity & Consumer		$	176			$	4			$	174			$	2
All Impaired Loans < $100,000			1,016				-			$	1,016			$	-

Troubled Debt Restructurings On Financing Receivables [Table Text Block]

The table below presents the activity of TDRs during the three and six months ended June 30, 2012 and the twelve months ended December 31, 2011.

Three Months Ended June 30, 2012

($'s in thousands)

Pre-Modification

Post-Modification

Number of

Recorded

Recorded

Contracts

Investment

Investment

Residential Real Estate

4

$

159

$

159

Six Months Ended June 30, 2012

($'s in thousands)

Pre-Modification

Post-Modification

Number of

Recorded

Recorded

Contracts

Investment

Investment

Residential Real Estate

8

$

274

$

274

Twelve Months Ended December 31, 2011

Pre-Modification

Post-Modification

Number of

Recorded

Recorded

Contracts

Investment

Investment

Residential Real Estate

14

$

1,011

$

1,011

X

- 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

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-Publisher FASB

-Name Accounting Standards Codification

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Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

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-Publisher FASB

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-Section 50

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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

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-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

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-Section 50

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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.

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-Publisher FASB

-Name Accounting Standards Codification

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-Section S99

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X

- Definition

Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ 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

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Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 34

-URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953682-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 33

-URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953676-111524

+ Details

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