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LOANS AND ALLOWANCE FOR LOAN LOSSES (Details 2) (USD $) | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2012 | Sep. 30, 2011 | Sep. 30, 2012 | Sep. 30, 2011 | Dec. 31, 2011
Beginning balance | $ 6,618,000 | $ 6,444,000 | $ 6,529,000 | $ 6,715,000 |
Charge Offs | (301,000) | (527,000) | (1,028,000) | (2,759,000) |
Recoveries | 79,000 | 21,000 | 245,000 | 585,000 |
Provision | 300,000 | 297,000 | 950,000 | 1,694,000 |
Ending Balance | 6,696,000 | 6,235,000 | 6,696,000 | 6,235,000 |
Ending balance individually evaluated for impairment | 1,093,000 | 1,433,000 | 1,093,000 | 1,433,000 | 1,533,000
Ending balance collectively evaluated for impairment | 5,603,000 | 4,802,000 | 5,603,000 | 4,802,000 | 4,996,000
Loans, Ending balance individually evaluated for impairment | 5,550,000 | 6,472,000 | 5,550,000 | 6,472,000 | 8,378,000
Loans, Ending balance collectively evaluated for impairment | 449,736,000 | 432,454,000 | 449,736,000 | 432,454,000 | 434,477,000
Commercial [Member] |  |  |  |  |
Beginning balance | 1,517,000 | 1,522,000 | 1,914,000 | 1,723,000 |
Charge Offs | (79,000) | (11,000) | (284,000) | (607,000) |
Recoveries | 11,000 | 2,000 | 39,000 | 416,000 |
Provision | 152,000 | 39,000 | (68,000) | 20,000 |
Ending Balance | 1,601,000 | 1,552,000 | 1,601,000 | 1,552,000 |
Ending balance individually evaluated for impairment | 591,000 | 732,000 | 591,000 | 732,000 | 1,017,000
Ending balance collectively evaluated for impairment | 1,010,000 | 820,000 | 1,010,000 | 820,000 | 897,000
Loans, Ending balance individually evaluated for impairment | 1,362,000 | 2,391,000 | 1,362,000 | 2,391,000 | 3,283,000
Loans, Ending balance collectively evaluated for impairment | 74,739,000 | 70,231,000 | 74,739,000 | 70,231,000 | 74,829,000
Commercial Real Estate [Member] |  |  |  |  |
Beginning balance | 3,020,000 | 3,444,000 | 2,880,000 | 3,774,000 |
Charge Offs | (180,000) | (352,000) | (279,000) | (1,560,000) |
Recoveries | 5,000 | 11,000 | 47,000 | 27,000 |
Provision | 57,000 | 13,000 | 254,000 | 875,000 |
Ending Balance | 2,902,000 | 3,116,000 | 2,902,000 | 3,116,000 |
Ending balance individually evaluated for impairment | 0 | 429,000 | 0 | 429,000 | 19,000
Ending balance collectively evaluated for impairment | 2,902,000 | 2,687,000 | 2,902,000 | 2,687,000 | 2,861,000
Loans, Ending balance individually evaluated for impairment | 849,000 | 2,675,000 | 849,000 | 2,675,000 | 2,473,000
Loans, Ending balance collectively evaluated for impairment | 197,833,000 | 173,521,000 | 197,833,000 | 173,521,000 | 185,356,000
Agricultural [Member] |  |  |  |  |
Beginning balance | 95,000 | 27,000 | 51,000 | 16,000 |
Charge Offs | (10,000) | 0 | (10,000) | 0 |
Recoveries | 2,000 | 1,000 | 4,000 | 4,000 |
Provision | 107,000 | 12,000 | 149,000 | 20,000 |
Ending Balance | 194,000 | 40,000 | 194,000 | 40,000 |
Ending balance individually evaluated for impairment | 2,000 | 0 | 2,000 | 0 | 5,000
Ending balance collectively evaluated for impairment | 192,000 | 40,000 | 192,000 | 40,000 | 46,000
Loans, Ending balance individually evaluated for impairment | 3,000 | 0 | 3,000 | 0 | 5,000
Loans, Ending balance collectively evaluated for impairment | 42,985,000 | 38,601,000 | 42,985,000 | 38,601,000 | 38,356,000
Residential Real Estate [Member] |  |  |  |  |
Beginning balance | 1,047,000 | 894,000 | 956,000 | 643,000 |
Charge Offs | 0 | (72,000) | (65,000) | (238,000) |
Recoveries | (2,000) | 1,000 | 80,000 | 115,000 |
Provision | (18,000) | 99,000 | 56,000 | 402,000 |
Ending Balance | 1,027,000 | 922,000 | 1,027,000 | 922,000 |
Ending balance individually evaluated for impairment | 311,000 | 153,000 | 311,000 | 153,000 | 280,000
Ending balance collectively evaluated for impairment | 716,000 | 769,000 | 716,000 | 769,000 | 676,000
Loans, Ending balance individually evaluated for impairment | 2,756,000 | 1,311,000 | 2,756,000 | 1,311,000 | 2,074,000
Loans, Ending balance collectively evaluated for impairment | 82,971,000 | 97,461,000 | 82,971,000 | 97,461,000 | 85,582,000
Home Equity & Consumer [Member] |  |  |  |  |
Beginning balance | 802,000 | 427,000 | 599,000 | 401,000 |
Charge Offs | (25,000) | (87,000) | (366,000) | (350,000) |
Recoveries | 61,000 | 1,000 | 69,000 | 19,000 |
Provision | 12,000 | 137,000 | 548,000 | 408,000 |
Ending Balance | 850,000 | 478,000 | 850,000 | 478,000 |
Ending balance individually evaluated for impairment | 189,000 | 119,000 | 189,000 | 119,000 | 212,000
Ending balance collectively evaluated for impairment | 661,000 | 359,000 | 661,000 | 359,000 | 387,000
Loans, Ending balance individually evaluated for impairment | 580,000 | 95,000 | 580,000 | 95,000 | 543,000
Loans, Ending balance collectively evaluated for impairment | 51,001,000 | 47,949,000 | 51,001,000 | 47,949,000 | 50,138,000
Other [Member] |  |  |  |  |
Beginning balance | 136,000 | 99,000 | 139,000 | 128,000 |
Charge Offs | (8,000) | (5,000) | (24,000) | (4,000) |
Recoveries | 2,000 | 5,000 | 5,000 | 4,000 |
Provision | (9,000) | 0 | 1,000 | 29,000 |
Ending Balance | 121,000 | 99,000 | 121,000 | 99,000 |
Ending balance individually evaluated for impairment | 0 | 0 | 0 | 0 | 0
Ending balance collectively evaluated for impairment | 121,000 | 99,000 | 121,000 | 99,000 | 139,000
Loans, Ending balance individually evaluated for impairment | 0 | 0 | 0 | 0 | 0
Loans, Ending balance collectively evaluated for impairment | 207,000 | 4,691,000 | 207,000 | 4,691,000 | 216,000
Unallocated [Member] |  |  |  |  |
Beginning balance | 1,000 | 30,000 | (10,000) | 30,000 |
Charge Offs | 0 | 0 | 0 | 0 |
Recoveries | 0 | 0 | 1,000 | 0 |
Provision | (1,000) | (3,000) | 10,000 | (2,000) |
Ending Balance | 0 | 28,000 | 0 | 28,000 |
Ending balance individually evaluated for impairment | 0 | 0 | 0 | 0 | 0
Ending balance collectively evaluated for impairment | 1,000 | 28,000 | 1,000 | 28,000 | (10,000)
Loans, Ending balance individually evaluated for impairment | 0 | 0 | 0 | 0 | 0
Loans, Ending balance collectively evaluated for impairment | $ 0 | $ 0 | $ 0 | $ 0 | $ 0

X
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- Definition The sum of the periodic provision charged to earnings, based on an assessment of uncollectibility from the counterparty on account of loan, lease or other credit losses, to reduce these accounts to the amount that approximates their net realizable value. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 11 -Article 9 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953423-111524 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 28 -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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Audit and Accounting Guide (AAG) -Number AAG-DEP -Paragraph 168, 169, 170 -IssueDate 2006-05-01 -Chapter 5 -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 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.11) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 + Details
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