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Loans and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2013

Loans and Allowance For Loan Losses [Abstract]

Summary of categories of loans

		Total Loans								Non-Accrual Loans
($ in thousands)		Dec. 2013				Dec. 2012				Dec. 2013				Dec. 2012
Commercial & Industrial		$	85,642			$	81,767				2,316				1,246
Commercial RE & Construction			205,301				201,392				532				782
Agricultural & Farmland			39,210				42,276				-				-
Residential Real Estate			99,620				87,859				1,651				2,631
Home Equity & Consumer			47,717				50,223				345				646
Other			87				148				-				-
Total loans			477,577				463,665			$	4,844			$	5,305
Less
Net deferred loan fees, premiums and discounts			(274	)			(276	)
Loans, net of unearned income		$	477,303			$	463,389
Allowance for loan losses		$	(6,964	)		$	(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
ALLOWANCE FOR LOAN AND LEASE LOSSES
For the Twelve Months Ended December 31, 2013
Beginning balance		$	1,561			$	3,034			$	186			$	1,088			$	839			$	103			$	6,811
Charge Offs			(1	)			(111	)			-				(264	)			(426	)			(17	)		$	(819	)
Recoveries			18				17				4				21				11				1				72
Provision			597				(232	)			(31	)			222				360				(16	)			900
Ending Balance		$	2,175			$	2,708			$	159			$	1,067			$	784			$	71			$	6,964

Loans Receivable at December 31, 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		$	1,079			$	56			$	-			$	192			$	168							$	1,495
Ending balance:
collectively
evaluated for
impairment		$	1,096			$	2,652			$	159			$	875			$	616			$	71			$	5,469
Loans:
Ending balance:
individually
evaluated for
impairment		$	2,116			$	649			$	-			$	1,985			$	590							$	5,340
Ending balance:
collectively
evaluated for
impairment		$	83,526			$	204,652			$	39,210			$	97,635			$	47,127			$	87			$	472,237

		Commercial				Commercial RE				Agricultural				Residential				Home Equity
($'s in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Consumer				Other				Total
ALLOWANCE FOR LOAN AND LEASE LOSSES
For the Twelve Months Ended
December 31, 2012
Beginning balance		$	1,914			$	2,880			$	51			$	956			$	599			$	129			$	6,529
Charge Offs			(390	)			(287	)			(10	)			(129	)			(484	)			(28	)			(1,328	)
Recoveries			41				50				7				86				69				7				260
Provision			(4	)			391				138				175				655			$	(6	)			1,350
Ending Balance		$	1,561			$	3,034			$	186			$	1,088			$	839			$	102			$	6,811
Loans Receivable at December 31, 2012
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

December 31, 2013		Commercial				Commercial RE				Agricultural				Residential				Home Equity
Loan Grade		& Industrial				& Construction				& Farmland				Real Estate				& Consumer				Other				Total
($ in thousands)
1-2		$	1,706			$	81			$	76			$	-			$	-			$	-			$	1,863
3			22,319				44,095				6,543				90,606				43,250				9				206,822
4			56,110				146,861				32,591				5,700				3,782				78				245,122
Total Pass			80,135				191,037				39,210				96,306				47,032				87				453,807
Special Mention			3,159				8,917				-				1,373				86				-				13,535
Substandard			32				4,815				-				290				84				-				5,221
Doubtful			2,316				532				-				1,651				515				-				5,014
Loss			-				-				-				-				-				-				-
Total Loans		$	85,642			$	205,301			$	39,210			$	99,620			$	47,717			$	87			$	477,577
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
December 31, 2013		Past Due				Past Due				90 Days				Due				Current				Receivable
($ in thousands)
Commercial & Industrial		$	-			$	-			$	1,890			$	1,890			$	83,752			$	85,642
Commercial RE & Construction			424				364				168				956				204,345				205,301
Agricultural & Farmland			-				-				-				-				39,210				39,210
Residential Real Estate			-				14				453				467				99,153				99,620
Home Equity & Consumer			22				34				98				154				47,563				47,717
Other			-				-				-				-				87				87
Total Loans		$	446			$	412			$	2,609			$	3,467			$	474,110			$	477,577
		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

Twelve Months Ended
December 31, 2013
($'s in thousands)		Recorded				Unpaid Principal				Related				Average Recorded				Interest Income
		Investment				Balance				Allowance				Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	316			$	316			$	-			$	335			$	13
Commercial RE & Construction			389				442				-				579				16
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,131				1,131				-				1,315				65
Home Equity & Consumer			252				252				-				268				14
All Impaired Loans < $100,000			1,242				1,242				-				1,242				-
With a specific allowance recorded:
Commercial & Industrial			1,800				1,800				1,079				1,780				44
Commercial RE & Construction			260				260				56				318				14
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			854				854				192				921				41
Home Equity & Consumer			338				338				168				371				25
All Impaired Loans < $100,000			-				-				-				-				-
Totals:
Commercial & Industrial		$	2,116			$	2,116			$	1,079			$	2,115			$	57
Commercial RE & Construction		$	649			$	702			$	56			$	897			$	30
Agricultural & Farmland		$	-			$	-			$	-			$	-			$	-
Residential Real Estate		$	1,985			$	1,985			$	192			$	2,236			$	106
Home Equity & Consumer		$	590			$	590			$	168			$	639			$	39
All Impaired Loans < $100,000		$	1,242			$	1,242			$	-			$	1,242			$	-

Twelve Months Ended
December 31, 2012
($'s in thousands)		Recorded				Unpaid Principal				Related				Average Recorded				Interest Income
		Investment				Balance				Allowance				Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	394			$	2,280			$	-			$	2,419			$	-
Commercial RE & Construction			527				1,529				-				1,610				15
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,122				1,204				-				1,284				57
Home Equity & Consumer			228				260				-				272				10
All Impaired Loans < $100,000			1,336				1,336				-				1,336				-
With a specific allowance recorded:
Commercial & Industrial			838				944				485				949				6
Commercial RE & Construction			198				198				55				198				-
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,561				1,561				386				1,530				62
Home Equity & Consumer			454				454				195				471				20
All Impaired Loans < $100,000			-				-				-				-				-
Totals:
Commercial & Industrial		$	1,232			$	3,224			$	485			$	3,368			$	6
Commercial RE & Construction		$	725			$	1,727			$	55			$	1,808			$	15
Agricultural & Farmland		$	-			$	-			$	-			$	-			$	-
Residential Real Estate		$	2,683			$	2,765			$	386			$	2,814			$	119
Home Equity & Consumer		$	682			$	714			$	195			$	743			$	30
All Impaired Loans < $100,000		$	1,336			$	1,336			$	-			$	1,336			$	-

Summary of present activity of TDR's relating to loans, Pre - Modification and Post - Modification

		December 31, 2013
($ in thousands)		Number of Loans				Pre-Modification Recorded Balance				Post Modification Recorded Balance
Residential Real Estate			1			$	12			$	12
Home Equity & Consumer			1				10				10
Total Modifications			2			$	22			$	22

		December 31, 2012
($ in thousands)		Number of Loans				Pre-Modification Recorded Balance				Post Modification Recorded Balance
Residential Real Estate			14			$	660			$	660
Home Equity & Consumer			2				21				21
Commercial Real Estate			1				198				198
Total Modifications			17			$	879			$	879

Summary of present activity of TDR's relating to interest, term, combination and Total Modification

($ in thousands)		Interest												Total
		Only				Term				Combination				Modification
Residential Real Estate		$	-			$	12			$	-			$	12
Home Equity & Consumer			-				10				-				10
Total Modifications		$	-			$	22			$	-			$	22

		Interest												Total
($ in thousands)		Only				Term				Combination				Modification
Residential Real Estate		$	-			$	419			$	241			$	660
Home Equity & Consumer			-				21				-				21
Commercial Real Estate			-				198				-				198
Total Modifications		$	-			$	638			$	241			$	879

Summary of troubled debt restructurings modified subsequently defaulted

Troubled Debt Restructurings Modified in the Past 12 Months that have Subsequently Defaulted
		Number of				Recorded
($ in thousands)		Contracts				Balance
Residential Real Estate			4			$	63
Home Equity & Consumer			-				-
			4			$	63

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