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Loans and Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2013

Loans and Allowance For Loan Losses [Abstract]

Summary of categories of loans

($ in thousands)		Total Loans								Non-Accrual Loans								Non-Accrual Percentage
		Jun. 2013				Dec. 2012				Jun. 2013				Dec. 2012				Jun. 2013				Dec. 2012
Commercial		$	85,061			$	81,767				982				1,246				1.15	%			1.52	%
Commercial real estate			199,796				201,392				519				782				0.26	%			0.39	%
Agricultural			38,552				42,276				-				-				0.00	%			0.00	%
Residential real estate			93,292				87,859				2,285				2,631				2.45	%			2.99	%
Consumer			47,438				50,223				600				646				1.26	%			1.29	%
Leasing			154				148				-				-				0.00	%			0.00	%
Total loans			464,293				463,665			$	4,386			$	5,305				0.94	%			1.14	%
Less
Net deferred loan fees, premiums and discounts			(258	)			(276	)
Loans, net of unearned income		$	464,035			$	463,389
Allowance for loan losses		$	(7,013	)		$	(6,811	)

Summary of allowance for loan losses and recorded investment in loans based on portfolio segment and impairment method

				Commercial
		Commercial				RE &				Agricultural				Residential				Home Equity
($'s in thousands)		& Industrial				Construction				& Farmland				Real Estate				& Consumer				Other				Total
For the Three Months Ended
June 30, 2013
Beginning balance		$	1,480			$	3,266			$	179			$	1,110			$	845			$	112			$	6,992
Charge Offs			(1	)			-				-				(98	)			(105	)			(9	)			(213	)
Recoveries			11				2				1				19				1				-				34
Provision			57				(209	)			-				152				206			$	(6	)			200
Ending Balance		$	1,547			$	3,059			$	180			$	1,183			$	947			$	97			$	7,013

For the Six Months Ended
June 30, 2013
Beginning balance		$	1,561			$	3,034			$	186			$	1,088			$	839			$	103			$	6,811
Charge Offs			(1	)			(5	)			-				(98	)			(236	)			(9	)			(349	)
Recoveries			14				15				2				19				2				-				52
Provision			(27	)			15				(8	)			174				342			$	3				499
Ending Balance		$	1,547			$	3,059			$	180			$	1,183			$	947			$	97			$	7,013

Loans Receivable at June 30, 2013
						Commercial
		Commercial				RE &				Agricultural				Residential				Home Equity
($'s in thousands)		& Industrial				Construction				& Farmland				Real Estate				& Consumer				Other				Total
Allowance:
Ending balance:
individually
evaluated for
impairment		$	247			$	87			$	-			$	299			$	289							$	922
Ending balance:
collectively
evaluated for
impairment		$	1,300			$	2,972			$	180			$	884			$	658			$	97			$	6,091
Loans:
Ending balance:
individually
evaluated for
impairment		$	947			$	457			$	-			$	2,371			$	718							$	4,493
Ending balance:
collectively
evaluated for
impairment		$	84,114			$	199,339			$	38,552			$	90,921			$	46,720			$	154			$	459,800

ALLOWANCE FOR LOAN AND LEASE LOSSES
For the Three Months Ended
						Commercial
		Commercial				RE &				Agricultural				Residential				Home Equity
($'s in thousands)		& Industrial				Construction				& Farmland				Real Estate				& Consumer				Other				Total
June 30, 2012
Beginning balance		$	1,855			$	2,913			$	52			$	1,000			$	653			$	136			$	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			$	137			$	6,618
For theSix Months Ended
June 30, 2012
Beginning balance		$	1,914			$	2,880			$	51			$	956			$	599			$	129			$	6,529
Charge Offs			(205	)			(99	)			-				(65	)			(341	)			(16	)			(726	)
Recoveries			28				42				1				82				8				4				165
Provision			(220	)			197				43				74				536				20				650
Ending Balance		$	1,517			$	3,020			$	95			$	1,047			$	802			$	137			$	6,618

Loans Receivable at December 31, 2012
						Commercial
		Commercial				RE &				Agricultural				Residential				Home Equity
($'s in thousands)		& Industrial				Construction				& Farmland				Real Estate				& Consumer				Other				Total
Allowance:
Ending balance:
individually
evaluated for
impairment		$	485			$	55			$	-			$	386			$	195							$	1,121
Ending balance:
collectively
evaluated for
impairment		$	1,076			$	2,979			$	186			$	702			$	644			$	102			$	5,690
Loans:
Ending balance:
individually
evaluated for
impairment		$	1,232			$	725			$	-			$	2,683			$	682							$	5,322
Ending balance:
collectively
evaluated for
impairment		$	80,535			$	200,667			$	42,276			$	85,176			$	49,541			$	148			$	458,343

Loans Receivable at June 30, 2012
						Commercial
		Commercial				RE &				Agricultural				Residential				Home Equity
($'s in thousands)		& Industrial				Construction				& Farmland				Real Estate				& Consumer				Other				Total
Allowance:
Ending balance:
individually
evaluated for
impairment		$	551			$	-			$	1			$	353			$	137							$	1,042
Ending balance:
collectively
evaluated for
impairment		$	966			$	3,020			$	94			$	694			$	665			$	137			$	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

Summary of credit risk profile of the Company's loan portfolio based on rating category

June 30, 2013				Commercial				Comm. RE				Agricultural				Residential				Home Equity
Loan Grade				& Industrial				& Construction				& Farmland				Real Estate				& Consumer				Other				Total
($ in thousands)
	1-2			$	2,256			$	91			$	103			$	-			$	2			$	-			$	2,452
	3				24,950				47,009				6,741				83,383				42,769				17				204,869
	4				55,590				137,458				31,691				5,947				3,774				137				234,597
Total Pass					82,796				184,558				38,535				89,330				46,545				154				441,918
Special Mention					73				12,725				-				1,457				142				-				14,397
Substandard					1,112				1,994				17				342				128				-				3,593
Doubtful					1,080				519				-				2,163				623				-				4,385
Loss					-				-				-				-				-				-				-
Total				$	85,061			$	199,796			$	38,552			$	93,292			$	47,438			$	154			$	464,293

Dec. 31, 2012				Commercial				Comm. RE				Agricultural				Residential				Home Equity
Loan Grade				& Industrial				& Construction				& Farmland				Real Estate				& Consumer				Other				Total
($ in thousands)
	1-2			$	1,108			$	101			$	109			$	-			$	-			$	-			$	1,318
	3				23,028				55,175				7,938				77,221				45,063				17				208,442
	4				54,871				129,846				34,195				6,285				4,223				131				229,551
Total Pass					79,007				185,122				42,242				83,506				49,286				148				439,311
Special Mention					88				12,370				-				1,186				190				-				13,834
Substandard					1,429				3,024				34				699				144				-				5,330
Doubtful					1,243				876				-				2,468				603				-				5,190
Loss					-				-				-				-				-				-				-
Total				$	81,767			$	201,392			$	42,276			$	87,859			$	50,223			$	148			$	463,665

Summary of loan portfolio aging analysis

		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
June 30, 2013		Past Due				Past Due				90 Days				Due				Current				Receivable
($ in thousands)
Commercial & Industrial		$	10			$	244			$	370			$	624			$	84,437			$	85,061
Commercial RE			-				-				331				331				199,465				199,796
Agricultural & Farmland			6				-				-				6				38,546				38,552
Residential Real Estate			208				294				1,100				1,602				91,690				93,292
Home Equity & Consumer			102				68				278				448				46,990				47,438
Other			-				-				-				-				154				154
Total Loans		$	326			$	606			$	2,079			$	3,011			$	461,282			$	464,293

		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
December 31, 2012		Past Due				Past Due				90 Days				Due				Current				Receivable
($ in thousands)
Commercial & Industrial		$	26			$	2			$	497			$	525			$	81,242			$	81,767
Commercial RE			1,623				320				264				2,207				199,185				201,392
Agricultural & Farmland			-				-				-				-				42,276				42,276
Residential Real Estate			90				139				1,467				1,696				86,163				87,859
Home Equity & Consumer			319				76				280				675				49,548				50,223
Other			-				-				-				-				148				148
Total Loans		$	2,058			$	537			$	2,508			$	5,103			$	458,562			$	463,665

Summary of Impaired loan activity

Three Months Ended
June 30, 2013						Unpaid								Average				Interest
($'s in thousands)		Recorded				Principal				Related				Recorded				Income
		Investment				Balance				Allowance				Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	347			$	2,233			$	-			$	347			$	-
Commercial RE & Construction			202				202				-				202				-
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,030				1,083				-				1,160				11
Home Equity & Consumer			172				172				-				178				2
All Impaired Loans < $100,000			936				936				-				936				-
With a specific allowance recorded:
Commercial & Industrial			600				600				247				648				-
Commercial RE & Construction			255				255				87				261				3
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,341				1,341				299				1,429				14
Home Equity & Consumer			546				546				289				570				8
All Impaired Loans < $100,000			-				-				-				-				-
Totals:
Commercial & Industrial		$	947			$	2,833			$	247			$	995			$	-
Commercial RE & Construction		$	457			$	457			$	87			$	463			$	3
Agricultural & Farmland		$	-			$	-			$	-			$	-			$	-
Residential Real Estate		$	2,371			$	2,424			$	299			$	2,589			$	25
Home Equity & Consumer		$	718			$	718			$	289			$	748			$	10
All Impaired Loans < $100,000		$	936			$	936			$	-			$	936			$	-

Six Months Ended
June 30, 2013		Average				Interest
($'s in thousands)		Recorded				Income
		Investment				Recognized
With no related allowance recorded:
Commercial		$	347			$	-
Commercial Real Estate			202				-
Agricultural			-				-
Residential			1,162				23
Home Equity Consumer & Other			180				5
All Impaired Loans < $100,000			936				-
With a specific allowance recorded:
Commercial			699				-
Commercial Real Estate			262				6
Agricultural			-				-
Residential			1,431				30
Home Equity Consumer & Other			574				16
All Impaired Loans < $100,000			-				-
Totals:
Commercial		$	1,046			$	-
Commercial Real Estate		$	464			$	6
Agricultural		$	-			$	-
Residential		$	2,593			$	53
Home Equity Consumer & Other		$	754			$	21
All Impaired Loans < $100,000		$	936			$	-

Twelve Months Ended
December 31, 2012						Unpaid
($'s in thousands)		Recorded				Principal				Related
		Investment				Balance				Allowance
With no related allowance recorded:
Commercial & Industrial		$	394			$	2,280			$	-
Commercial RE & Construction			527				1,529				-
Agricultural & Farmland			-				-				-
Residential Real Estate			1,122				1,204				-
Home Equity & Consumer			228				260				-
All Impaired Loans < $100,000			1,336				1,336				-
With a specific allowance recorded:
Commercial & Industrial			838				944				485
Commercial RE & Construction			198				198				55
Agricultural & Farmland			-				-				-
Residential Real Estate			1,561				1,561				386
Home Equity & Consumer			454				454				195
All Impaired Loans < $100,000			-				-				-
Totals:
Commercial & Industrial		$	1,232			$	3,224			$	485
Commercial RE & Construction		$	725			$	1,727			$	55
Agricultural & Farmland		$	-			$	-			$	-
Residential Real Estate		$	2,683			$	2,765			$	386
Home Equity & Consumer		$	682			$	714			$	195
All Impaired Loans < $100,000		$	1,336			$	1,336			$	-

June 30, 2012						Unpaid
($'s in thousands)		Recorded				Principal				Related
		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			$	-

Summary of newly restructured loans by type of modification

		June 30, 2013
		Interest												Total
($ in thousands)		Only				Term				Combination				Modification
Residential Real Estate		$	-			$	14			$	-			$	14
Consumer			-				12				-				12
Total Modifications		$	-			$	26			$	-			$	26

		June 30, 2012
		Interest												Total
($ in thousands)		Only				Term				Combination				Modification
Residential Real Estate		$	-			$	82			$	192			$	274
Consumer			-				-				-				-
Total Modifications		$	-			$	82			$	192			$	274

Summary of troubled debt restructurings modified in the past 12 months that subsequently defaulted

		Number of				Recorded
		Contracts				Balance
Residential Real Estate			4			$	194
Consumer			-				-
			4			$	194

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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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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.

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