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LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables)

9 Months Ended

Sep. 30, 2012

Receivables [Abstract]

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

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

($'s in thousands)		September 30,				December 31,
		2012				2011
Commercial		$	76,101			$	78,112
Commercial real estate			198,682				187,829
Agricultural			42,988				38,361
Residential real estate			85,727				87,656
Home Equity & Consumer			51,581				50,681
Leasing			207				216
Total loans			455,286				442,855
Less
Net deferred loan fees, premiums and discounts			(265	)			(301	)
Loans, net of unearned income		$	455,021			$	442,554
Allowance for loan losses		$	(6,696	)		$	(6,529	)

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

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

($'s in thousands)		September 30,				December 31,
		2012				2011
Commercial		$	1,362			$	2,393
Commercial real estate			448				1,456
Agricultural			3				-
Residential real estate			2,607				2,471
Home Equity & Consumer			829				580
Leasing			-				-
Total nonaccruing loans			5,249				6,900
Accruing Troubled Debt Restructures (TDR's)			1,735				1,334
Total Nonperforming Loans		$	6,984			$	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 nine months ended September 30, 2012, and 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
September 30, 2012
Beginning balance		$	1,517			$	3,020			$	95			$	1,047			$	802			$	136			$	1			$	6,618
Charge Offs			(79	)			(180	)			(10	)			-				(25	)			(8	)			-				(301	)
Recoveries			11				5				2				(2	)			61				2				-				79
Provision			152				57				107				(18	)			12				(9	)			(1	)			300
Ending Balance		$	1,601			$	2,902			$	194			$	1,027			$	850			$	121			$	-			$	6,696

For the Nine Months Ended
September 30, 2012
Beginning balance		$	1,914			$	2,880			$	51			$	956			$	599			$	139			$	(10	)		$	6,529
Charge Offs			(284	)			(279	)			(10	)			(65	)			(366	)			(24	)			-				(1,028	)
Recoveries			39				47				4				80				69				5				1				245
Provision			(68	)			254				149				56				548				1				10				950
Ending Balance		$	1,601			$	2,902			$	194			$	1,027			$	850			$	121			$	1			$	6,696

Loans Receivable at September 30, 2012
						Commercial								Residential				Home Equity
		Commercial				Real Estate				Agricultural				Real Estate				& Consumer				Other				Unallocated				Total
Ending balance:
individually evaluated for impairment		$	591			$	-			$	2			$	311			$	189			$	-			$	-			$	1,093
Ending balance:
collectively evaluated for impairment		$	1,010			$	2,902			$	192			$	716			$	661			$	121			$	1			$	5,603
Loans:
Ending balance:
individually evaluated for impairment		$	1,362			$	849			$	3			$	2,756			$	580			$	-			$	-			$	5,550
Ending balance:
collectively evaluated for impairment		$	74,739			$	197,833			$	42,985			$	82,971			$	51,001			$	207			$	-			$	449,736

Allowance for loan and Lease Losses For the Three Months Ended						Commercial								Residential				Home Equity
September 30, 2011		Commercial				Real Estate				Agricultural				Real Estate				& Consumer				Other				Unallocated				Total
Beginning balance		$	1,522			$	3,444			$	27			$	894			$	427			$	99			$	30			$	6,444
Charge Offs			(11	)			(352	)			-				(72	)			(87	)			(5	)			-				(527	)
Recoveries			2				11				1				1				1				5				-				21
Provision			39				13				12				99				137				-				(3	)			297
Ending Balance		$	1,552			$	3,116			$	40			$	922			$	478			$	99			$	27			$	6,235

						Commercial								Residential				Home Equity
($'s in thousands)		Commercial				Real Estate				Agricultural				Real Estate				& Consumer				Other				Unallocated				Total
For the Nine Months Ended
September 30, 2011
Beginning balance		$	1,723			$	3,774			$	16			$	643			$	401			$	128			$	30			$	6,715
Charge Offs			(607	)			(1,560	)			-				(238	)			(350	)			(4	)			-				(2,759	)
Recoveries			416				27				4				115				19				4				-				585
Provision			20				875				20				402				408			$	(29	)			(2	)			1,694
Ending Balance		$	1,552			$	3,116			$	40			$	922			$	478			$	99			$	28			$	6,235

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 September 30, 2011
						Commercial								Residential				Home Equity
		Commercial				Real Estate				Agricultural				Real Estate				& Consumer				Other				Unallocated				Total
Ending balance:
individually evaluated for impairment		$	732			$	429			$	-			$	153			$	119			$	-			$	-			$	1,433
Ending balance:
collectively evaluated for impairment		$	820			$	2,687			$	40			$	769			$	359			$	99			$	28			$	4,802
Loans:
Ending balance:
individually evaluated for impairment		$	2,391			$	2,675			$	-			$	1,311			$	95			$	-			$	-			$	6,472
Ending balance:
collectively evaluated for impairment		$	70,231			$	173,521			$	38,601			$	97,461			$	47,949			$	4,691			$	-			$	432,454

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 September 30, 2012 and December 31, 2011 ($’s in thousands).

September 30, 2012														Residential				Home Equity
		Commercial				Commercial RE				Agricultural				Real Estate				& Consumer				Other				Total
1-2		$	778			$	111			$	117			$	-			$	-			$	-			$	1,006
3			22,761				59,652				9,135				74,690				46,599				24				212,861
4			49,753				125,311				33,699				6,355				3,553				183				218,854
Total Pass			73,292				185,074				42,951				81,045				50,152				207				432,721
5			66				9,905				-				1,507				501				-				11,979
6			1,490				3,160				34				860				119				-				5,663
7			1,253				543				3				2,315				809				-				4,923
8			-				-				-				-				-				-				-
Total		$	76,101			$	198,682			$	42,988			$	85,727			$	51,581			$	207			$	455,286

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 September 30, 2012 and December 31, 2011 ($’s in thousands).

		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
September 30, 2012		Past Due				Past Due				90 Days				Due				Current				Receivable
Commercial		$	4			$	-			$	612			$	616			$	75,485			$	76,101
Commercial real estate			77				-				448				525				198,157				198,682
Agricultural			-				-				-				-				42,988				42,988
Residential real estate			123				221				1,434				1,778				83,949				85,727
Home Equity & Consumer			231				-				547				778				50,803				51,581
Leases			-				-				-				-				207				207
Loans & Leases			435				221				3,041				3,697				451,589				455,286
Loans held for sale			-				-				-				-				11,584				11,584
Total		$	435			$	221			$	3,041			$	3,697			$	463,173			$	466,870

		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 & Leases			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

Impaired Financing Receivables [Table Text Block]

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

						Unpaid
September 30, 2012		Recorded				Principal				Related
($'s in thousands)		Investment				Balance				Allowance
With no related allowance recorded:
Commercial		$	418			$	2,304			$	-
Commercial Real Estate			849				1,893				-
Agricultural			-				-				-
Residential			1,271				1,282				-
Home Equity Consumer & Other			225				258				-
All Impaired Loans < $100,000			1,441				1,441				-
With a specific allowance recorded:
Commercial			944				944				591
Commercial Real Estate			-				-				-
Agricultural			3				3				2
Residential			1,485				1,538				311
Home Equity Consumer & Other			355				355				189
Totals:
Commercial		$	1,362			$	3,248			$	591
Commercial Real Estate		$	849			$	1,893			$	-
Agricultural		$	3			$	3			$	2
Residential		$	2,756			$	2,820			$	311
Home Equity Consumer & Other		$	580			$	613			$	189
All Impaired Loans < $100,000		$	1,441			$	1,441			$	-

		Nine Months Ended September 30, 2012								Three Months Ended September 30, 2012
		Average				Interest				Average				Interest
($'s in thousands)		Recorded				Income				Recorded				Income
		Investment				Recognized				Investment				Recognized
With no related allowance recorded:
Commercial		$	2,568			$	-			$	2,071			$	-
Commercial Real Estate			2,078				18				2,013				6
Agricultural			-				-				-				-
Residential			1,359				57				1,351				16
Home Equity Consumer & Other			393				11				388				4
All Impaired Loans < $100,000			1,441				-				1,441				-
With a specific allowance recorded:
Commercial			949				6				947				3
Commercial Real Estate			-				-				-				-
Agricultural			3				-				3				-
Residential			1,480				38				1,475				12
Home Equity Consumer & Other			365				13				362				5
Totals:
Commercial		$	3,517			$	6			$	3,018			$	3
Commercial Real Estate		$	2,078			$	18			$	2,013			$	6
Agricultural		$	3			$	-			$	3			$	-
Residential		$	2,839			$	95			$	2,826			$	28
Home Equity Consumer & Other		$	758			$	24			$	750			$	9
All Impaired Loans < $100,000		$	1,441			$	-			$	1,441			$	-

Twelve Months Ended						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			$	-

September 30, 2011						Unpaid
($'s in thousands)		Recorded				Principal				Related
		Investment				Balance				Allowance
With no related allowance recorded:
Commercial & Industrial		$	165			$	515			$	-
Commercial RE & Construction			504				1,367				-
Agricultural & Farmland			-				-				-
Residential Real Estate			438				485				-
Home Equity & Consumer			43				43				-
All Impaired Loans < $100,000			1,381				1,381				-
With a specific allowance recorded:
Commercial & Industrial			2,226				4,074				732
Commercial RE & Construction			2,171				3,260				480
Agricultural & Farmland			-				-				-
Residential Real Estate			873				1,081				221
Home Equity & Consumer			52				87				-
Totals:
Commercial & Industrial		$	2,391			$	4,589			$	732
Commercial RE & Construction		$	2,675			$	4,627			$	480
Agricultural & Farmland		$	-			$	-			$	-
Residential Real Estate		$	1,311			$	1,567			$	221
Home Equity & Consumer		$	95			$	130			$	-
All Impaired Loans < $100,000		$	1,381			$	1,381			$	-

		Nine Months Ended								Three Months Ended
September 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			700				-				504				-
Agricultural & Farmland			-				-				-				-
Residential Real Estate			531				17				525				5
Home Equity & Consumer			43				-				43				-
All Impaired Loans < $100,000			1,381				-				1,381				-
With a specific allowance recorded:
Commercial & Industrial			2,663				-				2,664				-
Commercial RE & Construction			3,121				13				3,133				4
Agricultural & Farmland			-				-				-				-
Residential Real Estate			1,106				22				1,120				8
Home Equity & Consumer			83				3				82				1
Totals:
Commercial & Industrial		$	2,873			$	-			$	2,874			$	-
Commercial RE & Construction		$	3,821			$	13			$	3,637			$	4
Agricultural & Farmland		$	-			$	-			$	-			$	-
Residential Real Estate		$	1,637			$	39			$	1,645			$	13
Home Equity & Consumer		$	126			$	3			$	125			$	1
All Impaired Loans < $100,000		$	1,381			$	-			$	1,381			$	-

Troubled Debt Restructurings On Financing Receivables [Table Text Block]

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

($'s in thousands)

Three Months Ended September 30, 2012

Pre-Modification

Post-Modification

Number of

Recorded

Recorded

Contracts

Investment

Investment

Residential Real Estate

2

$

60

$

60

($'s in thousands)

Nine Months Ended September 30, 2012

Pre-Modification

Post-Modification

Number of

Recorded

Recorded

Contracts

Investment

Investment

Residential Real Estate

10

$

334

$

334

($'s in thousands)

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

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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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

-Paragraph 29

-URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953659-111524



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Tabular disclosure of impaired financing receivables.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-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

-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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-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-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.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

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-SubTopic 10

-Section S99

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- 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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- 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

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-Name Accounting Standards Codification

-Topic 310

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-Section 50

-Paragraph 33

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

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