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Loans and Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2014

Loans and Allowance For Loan Losses [Abstract]

Summary of categories of loans

($ in thousands)		Total Loans								Non-Accrual Loans
		Jun. 2014				Dec. 2013				Jun. 2014				Dec. 2013
Commercial & Industrial		$	92,424			$	85,368				1,485				2,316
Commercial RE & Construction			215,824				205,301				699				532
Agricultural & Farmland			43,475				39,210				-				-
Residential Real Estate			105,054				99,620				1,534				1,651
Consumer & Other			49,350				47,804				288				345
Total loans, net of unearned income		$	506,127			$	477,303			$	4,006			$	4,844
Allowance for loan losses		$	(6,568	)		$	(6,964	)

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

For the Three Months Ended
June 30, 2014 ($'s in thousands)		Commercial & Industrial				Commercial RE & Construction				Agricultural & Farmland				Residential Real Estate				Consumer & Other				Total
ALLOWANCE FOR LOAN AND LEASE LOSSES
Beginning balance		$	1,902			$	2,751			$	177			$	1,161			$	735			$	6,726
Charge Offs			(300	)			(1	)			-				-				(29	)		$	(330	)
Recoveries			2				8				1				9				2				22
Provision			56				(101	)			16				96				83				150
Ending Balance		$	1,660			$	2,657			$	194			$	1,266			$	791			$	6,568

For the Six Months Ended
June 30, 2014 ($'s in thousands)		Commercial & Industrial				Commercial RE & Construction				Agricultural & Farmland				Residential Real Estate				Consumer & Other				Total
ALLOWANCE FOR LOAN AND LEASE LOSSES
Beginning balance		$	2,175			$	2,708			$	159			$	1,067			$	855			$	6,964
Charge Offs			(607	)			(1	)			-				(15	)			(30	)		$	(653	)
Recoveries			12				60				1				14				20				107
Provision			80				(110	)			34				200				(54	)			150
Ending Balance		$	1,660			$	2,657			$	194			$	1,266			$	791			$	6,568

Loans Receivable at June 30, 2014
Allowance:
Ending balance:
individuallye valuated for impairment		$	337			$	17			$	-			$	168			$	53			$	575
Ending balance:
collectivelye valuated for impairment		$	1,323			$	2,640			$	194			$	1,098			$	738			$	5,993
Loans:
Ending balance:
individually evaluated for impairment		$	1,308			$	606			$	-			$	1,816			$	570			$	4,300
Ending balance:
collectivelye valuated for impairment		$	91,116			$	215,218			$	43,475			$	103,238			$	48,780			$	501,827

December 31, 2013 ($'s in thousands)		Commercial & Industrial				Commercial RE & Construction				Agricultural & Farmland				Residential Real Estate				Consumer & Other				Total
Loans Receivable at December 31, 2013
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			$	687			$	5,469
Loans:
Ending balance:
individually evaluated for impairment		$	2,116			$	649			$	-			$	1,985			$	590			$	5,340
Ending balance:
collectively evaluated for impairment		$	83,252			$	204,652			$	39,210			$	97,635			$	47,214			$	471,963

						Commercial
		Commercial				RE &				Agricultural				Residential				Consumer
($'s in thousands)		& Industrial				Construction				& Farmland				Real Estate				& Other				Total
ALLOWANCE FOR LOAN AND LEASE LOSSES
For the Three Months Ended
June 30, 2013
Beginning balance		$	1,480			$	3,266			$	179			$	1,110			$	957			$	6,992
Charge Offs			(1	)			-				-				(98	)			(114	)			(213	)
Recoveries			11				2				1				19				1				34
Provision			57				(209	)			-				152				200				200
Ending Balance		$	1,547			$	3,059			$	180			$	1,183			$	1,044			$	7,013

For the Six Months Ended
June 30, 2013
Beginning balance		$	1,561			$	3,034			$	186			$	1,088			$	942			$	6,811
Charge Offs			(1	)			(5	)			-				(98	)			(245	)			(349	)
Recoveries			14				15				2				19				2				52
Provision			(27	)			15				(8	)			174				345				499
Ending Balance		$	1,547			$	3,059			$	180			$	1,183			$	1,044			$	7,013

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

June 30, 2014		Commercial				Commercial RE				Agricultural				Residential				Consumer
Loan Grade		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
($ in thousands)
1-2		$	1,457			$	73			$	72			$	-			$	-			$	1,602
3			21,761				51,738				9,184				96,419				44,127				223,229
4			64,703				151,136				34,219				5,807				4,862				260,727
Total Pass			87,921				202,947				43,475				102,226				48,989				485,558
Special Mention			2,505				7,344				-				1,036				7				10,892
Substandard			775				4,834				-				258				66				5,933
Doubtful			1,223				699				-				1,534				288				3,744
Loss			-				-				-				-				-				-
Total Loans		$	92,424			$	215,824			$	43,475			$	105,054			$	49,350			$	506,127

December 31, 2013		Commercial				Commercial RE				Agricultural				Residential				Consumer
Loan Grade		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
($ in thousands)
1-2		$	1,345			$	81			$	76			$	-			$	87			$	1,589
3			22,328				44,095				6,543				90,606				43,250				206,822
4			56,188				146,861				32,591				5,700				3,782				245,122
Total Pass			79,861				191,037				39,210				96,306				47,119				453,533
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		$	85,368			$	205,301			$	39,210			$	99,620			$	47,804			$	477,303

Summary of loan portfolio aging analysis

		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
June 30, 2014		Past Due				Past Due				90 Days				Due				Current				Receivable
($ in thousands)
Commercial & Industrial		$	127			$	-			$	1,259			$	1,386			$	91,038			$	92,424
Commercial RE & Construction			-				-				699				699				215,125				215,824
Agricultural & Farmland			-				-				-				-				43,475				43,475
Residential Real Estate			141				52				519				712				104,342				105,054
Consumer & Other			65				-				117				182				49,168				49,350
Total Loans		$	333			$	52			$	2,594			$	2,979			$	503,148			$	506,127

		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			$	83,478			$	85,368
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
Consumer & Other			22				34				98				154				47,650				47,804
Total Loans		$	446			$	412			$	2,609			$	3,467			$	473,836			$	477,303

Summary of Impaired loan activity

Three Months Ended														Average
June 30, 2014		Recorded				Unpaid Principal				Related				Recorded				Interest Income
($'s in thousands)		Investment				Balance				Allowance				Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	316			$	316			$	-			$	316			$	-
Commercial RE & Construction			422				422				-				596				-
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			844				898				-				1,058				13
Consumer & Other			103				103				-				110				2
All Impaired Loans < $100,000			1,161				1,161				-				1,161				-
With a specific allowance recorded:
Commercial & Industrial			992				1,592				337				1,608				-
Commercial RE & Construction			184				184				17				185				3
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			972				972				168				1,026				10
Consumer & Other			467				467				53				491				6
Totals:
Commercial & Industrial		$	1,308			$	1,908			$	337			$	1,924			$	-
Commercial RE & Construction		$	606			$	606			$	17			$	781			$	3
Agricultural & Farmland		$	-			$	-			$	-			$	-			$	-
Residential Real Estate		$	1,816			$	1,870			$	168			$	2,084			$	23
Consumer & Other		$	570			$	570			$	53			$	601			$	8
All Impaired Loans < $100,000		$	1,161			$	1,161			$	-			$	1,161			$	-

Six Months Ended		Average				Interest
June 30, 2014		Recorded				Income
($'s in thousands)		Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	316			$	-
Commercial RE & Construction			596				-
Agricultural & Farmland			-				-
Residential Real Estate			1,061				28
Consumer & Other			112				5
All Impaired Loans < $100,000			1,161				-
With a specific allowance recorded:
Commercial & Industrial			1,645				-
Commercial RE & Construction			186				5
Agricultural & Farmland			-				-
Residential Real Estate			1,029				20
Consumer & Other			494				13
Totals:
Commercial & Industrial		$	1,961			$	-
Commercial RE & Construction		$	782			$	5
Agricultural & Farmland		$	-			$	-
Residential Real Estate		$	2,090			$	48
Consumer & Other		$	606			$	18
All Impaired Loans < $100,000		$	1,161			$	-

Twelve Months Ended
December 31, 2013		Recorded				Unpaid Principal				Related
($'s in thousands)		Investment				Balance				Allowance
With no related allowance recorded:
Commercial & Industrial		$	316			$	316			$	-
Commercial RE & Construction			389				442				-
Agricultural & Farmland			-				-				-
Residential Real Estate			1,131				1,131				-
Consumer & Other			252				252				-
All Impaired Loans < $100,000			1,242				1,242				-
With a specific allowance recorded:
Commercial & Industrial			1,800				1,800				1,079
Commercial RE & Construction			260				260				56
Agricultural & Farmland			-				-				-
Residential Real Estate			854				854				192
Consumer & Other			338				338				168
Totals:
Commercial & Industrial		$	2,116			$	2,116			$	1,079
Commercial RE & Construction		$	649			$	702			$	56
Agricultural & Farmland		$	-			$	-			$	-
Residential Real Estate		$	1,985			$	1,985			$	192
Consumer & Other		$	590			$	590			$	168
All Impaired Loans < $100,000		$	1,242			$	1,242			$	-

		Six Months Ended June 30, 2013								Three Months Ended June 30, 2013
		Average Recorded				Interest Income				Average Recorded				Interest Income
($'s in thousands)		Investment				Recognized				Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	347			$	-			$	347			$	-
Commercial RE & Construction			202				-				202				-
Agricultural & Farmland			-				-				-				-
Residential Real Estate			1,162				23				1,160				11
Home Equity Consumer & Other			180				5				178				2
All Impaired Loans < $100,000			936				-				936				-
With a specific allowance recorded:
Commercial & Industrial			699				-				648				-
Commercial RE & Construction			262				6				261				3
Agricultural & Farmland			-				-				-				-
Residential Real Estate			1,431				30				1,429				14
Home Equity Consumer & Other			574				16				570				8
Totals:
Commercial & Industrial		$	1,046			$	-			$	995			$	-
Commercial RE & Construction		$	464			$	6			$	463			$	3
Agricultural & Farmland		$	-			$	-			$	-			$	-
Residential Real Estate		$	2,593			$	53			$	2,589			$	25
Consumer & Other		$	754			$	21			$	748			$	10
All Impaired Loans < $100,000		$	936			$	-			$	936			$	-

Summary of newly restructured loans by type of modification

Three Months Ended June 30, 2014

($ in thousands)

Number of Loans

Pre-Modification Recorded Balance

Post Modification Recorded Balance

Residential Real Estate

-

$

-

$

-

Consumer & Other

-

-

-

Total Modifications

-

$

-

$

-

($ in thousands)

Interest

Total

Only

Term

Combination

Modification

Residential Real Estate

$

-

$

-

$

-

$

-

Consumer & Other

-

-

-

-

Total Modifications

$

-

$

-

$

-

$

-

The loans described above increased the allowance for loan and lease losses ("ALLL") by $0.00 million in the three month period ended June 30, 2014.

Six Months Ended June 30, 2014

($ in thousands)

Number of Loans

Pre-Modification Recorded Balance

Post Modification Recorded Balance

Residential Real Estate

-

$

-

$

-

Consumer & Other

-

-

-

Total Modifications

-

$

-

$

-

($ in thousands)

Interest

Total

Only

Term

Combination

Modification

Residential Real Estate

$

-

$

-

$

-

$

-

Consumer & Other

-

-

-

-

Total Modifications

$

-

$

-

$

-

$

-

The loans described above increased the allowance for loan and lease losses ("ALLL") by $0.00 million in the six month period ended June 30, 2014.

Three Months Ended June 30, 2013

($ in thousands)

Number of

Pre-Mod

Post-Mod

Loans

Balance

Balance

Residential Real Estate

-

$

-

$

-

Consumer & Other

-

-

-

Total Modifications

-

$

-

$

-

($ in thousands)

Interest

Total

Only

Term

Combination

Modification

Residential Real Estate

$

-

$

-

$

-

$

-

Consumer & Other

-

-

-

-

Total Modifications

$

-

$

-

$

-

$

-

The loans described above increased the allowance for loan and lease losses ("ALLL") by $0.00 million in the three month period ended June 30, 2013.

		Six Months Ended June 30, 2013
($ in thousands)		Number of				Pre-Mod				Post-Mod
		Loans				Balance				Balance
Residential Real Estate			1			$	14			$	14
Consumer & Other			1				12				12
Total Modifications			2			$	26			$	26

($ in thousands)		Interest												Total
		Only				Term				Combination				Modification
Residential Real Estate		$	-			$	14			$	-			$	14
Consumer & Other			-				12				-				12
Total Modifications		$	-			$	26			$	-			$	26

The loans described above increased the allowance for loan and lease losses ("ALLL") by $0.01 million in the six month period ended June 30, 2013.

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

Troubled Debt Restructurings Modified in the Past 12 Months that have Subsequently Defaulted as of June 30, 2014
		Number of				Recorded
($ in thousands)		Contracts				Balance
Residential Real Estate			4			$	67
Consumer & Other			-				-
			4			$	67

Troubled Debt Restructurings Modified in the Past 12 Months that have Subsequently Defaulted as of June 30, 2013
		Number of				Recorded
($ in thousands)		Contracts				Balance
Residential Real Estate			4			$	194
Consumer & Other			-				-
			4			$	194

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