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Loans and Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2013

Loans and Allowance For Loan Losses [Abstract]

Summary of categories of loans

  

($ in thousands)		Total Loans								Non-Accrual Loans								Non-Accrual Percentage
		Sep. 2013				Dec. 2012				Sep. 2013				Dec. 2012				Sep. 2013				Dec. 2012
Commercial & Industrial		$	81,859			$	81,767				2,738				1,246				3.34	%			1.52	%
Commercial RE & Construction			209,739				201,392				642				782			0.31	%			0.39	%
Agricultural & Farmland			39,636				42,276				-				-				0.00	%			0.00	%
Residential Real Estate			96,477				87,859				1,837				2,631				1.90	%			2.99	%
Home Equity & Consumer			47,677				50,223				363				646				0.76	%			1.29	%
Other		133				148				-				-				0.00	%			0.00	%
Total loans			475,521				463,665			$	5,580			$	5,305				1.17	%			1.14	%
Less
Net deferred loan fees, premiums and discounts			(288	)			(276	)
Loans, net of unearned income		$	475,233			$	463,389
Allowance for loan losses		$	(7,120	)		$	(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
September 30, 2013
Beginning balance		$	1,547			$	3,059			$	180			$	1,183			$	947			$	97			$	7,013
Charge Offs			-				(53	)			-				(69	)			(185	)			-				(307	)
Recoveries			2				1				1				-				9				-				13
Provision			183				86				(4	)			22				114				-				401
Ending Balance		$	1,732			$	3,093			$	177			$	1,136			$	885			$	97			$	7,120
For the Nine Months Ended
September 30, 2013
Beginning balance		$	1,561			$	3,034			$	186			$	1,088			$	839			$	103			$	6,811
Charge Offs			(1	)			(58	)			-				(167	)			(421	)			(9	)			(656	)
Recoveries			16				16				3				19				11				-				65
Provision			156				101				(12	)			196				456				3				900
Ending Balance		$	1,732			$	3,093			$	177			$	1,136			$	885			$	97			$	7,120

Loans Receivable at September 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		$	521			$	40			$	-			$	219			$	178							$	958
Ending balance:
collectively
evaluated for
impairment		$	1,211			$	3,053			$	177			$	917			$	707			$	97			$	6,162
Loans:
Ending balance:
individually
evaluated for
impairment		$	2,463			$	829			$	-			$	2,125			$	604							$	6,021
Ending balance:
collectively
evaluated for
impairment		$	79,396			$	208,910			$	39,636			$	94,352			$	47,073			$	133			$	469,500
ALLOWANCE FOR LOAN AND LEASE LOSSES
		Commercial				Commercial RE				Agricultural				Residential				Home Equity
($'s in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Consumer				Other				Total
For the Three Months Ended
September 30, 2012
Beginning balance		$	1,517			$	3,020			$	95			$	1,047			$	802			$	137			$	6,618
Charge Offs			(79	)			(180	)			(10	)			-				(25	)			(7	)			(301	)
Recoveries			11				5				2				(2	)			61				2				79
Provision			152				57				107				(18	)			12				(10	)			300
Ending Balance		$	1,601			$	2,902			$	194			$	1,027			$	850			$	122			$	6,696
For the Nine Months Ended
September 30, 2012
Beginning balance		$	1,914			$	2,880			$	51			$	956			$	599			$	129			$	6,529
Charge Offs			(284	)			(279	)			(10	)			(65	)			(366	)			(24	)			(1,028	)
Recoveries			39				47				4				80				69				6				245
Provision			(68	)			254				149				56				548				11				950
Ending Balance		$	1,601			$	2,902			$	194			$	1,027			$	850			$	122			$	6,696

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

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

September 30, 2013		Commercial				Commercial RE				Agricultural				Residential				Home Equity
Loan Grade		& Industrial				& Construction				& Farmland				Real Estate				& Consumer				Other				Total
($ in thousands)
1-2		$	1,919			$	86			$	101			$	-			$	1			$	-			$	2,107
3			21,317				44,955				6,651				87,069				43,506				17				203,515
4			51,427				149,168				32,884				5,892				3,641				116				243,128
Total Pass			74,663				194,209				39,636				92,961				47,148				133				448,750
Special Mention			3,551				13,007				-				1,435				80				-				18,073
Substandard			1,081				1,883				-				292				114				-				3,370
Doubtful			2,564				640				-				1,789				335				-				5,328
Loss			-				-				-				-				-				-				-
Total Loans		$	81,859			$	209,739			$	39,636			$	96,477			$	47,677			$	133			$	475,521
December 31, 2012		Commercial				Commercial 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 Loans		$	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
September 30, 2013		Past Due				Past Due				90 Days				Due				Current				Receivable
($ in thousands)
Commercial & Industrial		$	26			$	-			$	622			$	648			$	81,211			$	81,859
Commercial RE & Construction			193				-				278				471				209,268				209,739
Agricultural & Farmland			-				-				-				-				39,636				39,636
Residential Real Estate			106				63				795				964				95,513				96,477
Home Equity & Consumer			29				22				119				170				47,507				47,677
Other			-				-				-				-				133				133
Total Loans		$	354			$	85			$	1,814			$	2,253			$	473,268			$	475,521
		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 & Construction			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
September 30, 2013
($'s in thousands)		Recorded				Unpaid Principal				Related				Average Recorded				Interest Income
		Investment				Balance				Allowance				Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	663			$	2,549			$	-			$	870			$	4
Commercial RE & Construction			624				624				-				805				5
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,020				1,074				-				1,156				12
Home Equity & Consumer			189				189				-				199				3
All Impaired Loans < $100,000			1,065				1,065				-				1,065				-
With a specific allowance recorded:
Commercial & Industrial			1,800				1,800				521				1,800				12
Commercial RE & Construction			205				258				40				259				3
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,105				1,105				219				978				12
Home Equity & Consumer			415				415				178				438				7
All Impaired Loans < $100,000			-				-				-				-				-
Totals:
Commercial & Industrial		$	2,463			$	4,349			$	521			$	2,670			$	16
Commercial RE & Construction		$	829			$	882			$	40			$	1,064			$	8
Agricultural & Farmland		$	-			$	-			$	-			$	-			$	-
Residential Real Estate		$	2,125			$	2,179			$	219			$	2,134			$	24
Home Equity & Consumer		$	604			$	604			$	178			$	637			$	10
All Impaired Loans < $100,000		$	1,065			$	1,065			$	-			$	1,065			$	-

Nine Months Ended
September 30, 2013
($'s in thousands)		Average Recorded				Interest Income
		Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	2,341			$	13
Commercial RE & Construction			820				19
Agricultural & Farmland			-				-
Residential Real Estate			1,160				35
Home Equity & Consumer			203				8
All Impaired Loans < $100,000			1,065				-
With a specific allowance recorded:
Commercial & Industrial			1,773				44
Commercial RE & Construction			261				8
Agricultural & Farmland			-				-
Residential Real Estate			983				36
Home Equity & Consumer			445				22
All Impaired Loans < $100,000			-				-
Totals:
Commercial & Industrial		$	4,114			$	57
Commercial RE & Construction		$	1,081			$	27
Agricultural & Farmland		$	-			$	-
Residential Real Estate		$	2,143			$	71
Home Equity & Consumer		$	648			$	30
All Impaired Loans < $100,000		$	1,065			$	-

Twelve Months Ended
December 31, 2012
($'s in thousands)		Recorded				Unpaid 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			$	-

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

Summary of newly restructured loans by type of modification

		September 30, 2013
		Interest												Total
($ in thousands)		Only				Term				Combination				Modification
Residential Real Estate		$	-			$	13			$	-			$	13
Consumer			-				11				-				11
Total Modifications		$	-			$	24			$	-			$	24

		September 30, 2012
		Interest												Total
($ in thousands)		Only				Term				Combination				Modification
Residential Real Estate		$	-			$	142			$	192			$	334
Consumer			-				-				-				-
Total Modifications		$	-			$	142			$	192			$	334

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

		Number of				Recorded
($ in thousands)		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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