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Loans and Allowance for Loan Losses (Tables) | 9 Months Ended
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Sep. 30, 2014
Loans and Allowance For Loan Losses [Abstract] |
Summary of categories of loans |
|  | Total Loans |  |  | Non-Accrual Loans |
($ in thousands) |  | Sep. 2014 |  |  | Dec. 2013 |  |  | Sep. 2014 |  |  | Dec. 2013 |
Commercial & Industrial |  | $ | 90,407 |  |  | $ | 85,368 |  |  |  | 1,397 |  |  |  | 2,316 |
Commercial RE & Construction |  |  | 212,964 |  |  |  | 205,301 |  |  |  | 616 |  |  |  | 532 |
Agricultural & Farmland |  |  | 44,162 |  |  |  | 39,210 |  |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 107,712 |  |  |  | 99,620 |  |  |  | 1,015 |  |  |  | 1,651 |
Consumer & Other |  |  | 50,679 |  |  |  | 47,804 |  |  |  | 174 |  |  |  | 345 |
Total loans, net of unearned income |  | $ | 505,924 |  |  | $ | 477,303 |  |  | $ | 3,202 |  |  | $ | 4,844 |
Allowance for loan losses |  | $ | (6,713 | ) |  | $ | (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 Sep. 30, 2014
|  | Commercial |  |  | Commercial RE |  |  | Agricultural |  |  | Residential |  |  | Consumer |  |  |  |
($'s in thousands) |  | & Industrial |  |  | & Construction |  |  | & Farmland |  |  | Real Estate |  |  | & Other |  |  | Total |
ALLOWANCE FOR LOAN AND LEASE LOSSES |  |  |  |  |  |  |
Beginning balance |  | $ | 1,660 |  |  | $ | 2,657 |  |  | $ | 194 |  |  | $ | 1,266 |  |  | $ | 791 |  |  | $ | 6,568 |
Charge Offs |  |  | - |  |  |  | (12 | ) |  |  | - |  |  |  | (18 | ) |  |  | (63 | ) |  |  | (93 | )
Recoveries |  |  | 6 |  |  |  | 64 |  |  |  | 1 |  |  |  | 14 |  |  |  | 3 |  |  |  | 88 |
Provision |  |  | 120 |  |  |  | (114 | ) |  |  | 21 |  |  |  | 46 |  |  |  | 77 |  |  |  | 150 |
Ending Balance |  | $ | 1,786 |  |  | $ | 2,595 |  |  | $ | 216 |  |  | $ | 1,308 |  |  | $ | 808 |  |  | $ | 6,713 |
For the Nine Months Ended Sep. 30, 2014
|  | Commercial |  |  | Commercial RE |  |  | Agricultural |  |  | Residential |  |  | Consumer |  |  |  |
($'s in thousands) |  | & Industrial |  |  | & Construction |  |  | & Farmland |  |  | Real Estate |  |  | & Other |  |  | Total |
ALLOWANCE FOR LOAN AND LEASE LOSSES |  |  |  |  |  |  |  |
Beginning balance |  | $ | 2,175 |  |  | $ | 2,708 |  |  | $ | 159 |  |  | $ | 1,067 |  |  | $ | 855 |  |  | $ | 6,964 |
Charge Offs |  |  | (607 | ) |  |  | (13 | ) |  |  | - |  |  |  | (33 | ) |  |  | (93 | ) |  |  | (746 | )
Recoveries |  |  | 18 |  |  |  | 124 |  |  |  | 2 |  |  |  | 28 |  |  |  | 23 |  |  |  | 195 |
Provision |  |  | 200 |  |  |  | (224 | ) |  |  | 55 |  |  |  | 246 |  |  |  | 23 |  |  |  | 300 |
Ending Balance |  | $ | 1,786 |  |  | $ | 2,595 |  |  | $ | 216 |  |  | $ | 1,308 |  |  | $ | 808 |  |  | $ | 6,713 |
For the Nine Months Ended Sep. 30, 2014
|  | Commercial |  |  | Commercial RE |  |  | Agricultural |  |  | Residential |  |  | Consumer |  |  |  |
($'s in thousands) |  | & Industrial |  |  | & Construction |  |  | & Farmland |  |  | Real Estate |  |  | & Other |  |  | Total |
Loans Receivable at September 30, 2014 |  |  |  |  |  |  |  |
Allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
individually evaluated for impairment |  | $ | 510 |  |  | $ | 16 |  |  | $ | - |  |  | $ | 167 |  |  | $ | 47 |  |  | $ | 740 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
collectively evaluated for impairment |  | $ | 1,276 |  |  | $ | 2,579 |  |  | $ | 216 |  |  | $ | 1,141 |  |  | $ | 761 |  |  | $ | 5,973 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
individually evaluated for impairment |  | $ | 1,278 |  |  | $ | 741 |  |  | $ | - |  |  | $ | 1,619 |  |  | $ | 524 |  |  | $ | 4,162 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
collectively evaluated for impairment |  | $ | 89,129 |  |  | $ | 212,223 |  |  | $ | 44,162 |  |  | $ | 106,093 |  |  | $ | 50,155 |  |  | $ | 501,762 |
|  | Commercial |  |  | Commercial RE |  |  | Agricultural |  |  | Residential |  |  | Consumer |  |  |  |
($'s in thousands) |  | & Industrial |  |  | & Construction |  |  | & Farmland |  |  | Real Estate |  |  | & 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 Sep. 30, 2013
Beginning balance |  | $ | 1,547 |  |  | $ | 3,059 |  |  | $ | 180 |  |  | $ | 1,183 |  |  | $ | 1,044 |  |  | $ | 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 |  |  | $ | 982 |  |  | $ | 7,120 |
For the Nine Months Ended Sep. 30, 2013 |  |  |  |  |
Beginning balance |  | $ | 1,561 |  |  | $ | 3,034 |  |  | $ | 186 |  |  | $ | 1,088 |  |  | $ | 942 |  |  | $ | 6,811 |
Charge Offs |  |  | (1 | ) |  |  | (58 | ) |  |  | - |  |  |  | (167 | ) |  |  | (430 | ) |  |  | (656 | )
Recoveries |  |  | 16 |  |  |  | 16 |  |  |  | 3 |  |  |  | 19 |  |  |  | 11 |  |  |  | 65 |
Provision |  |  | 156 |  |  |  | 101 |  |  |  | (12 | ) |  |  | 196 |  |  |  | 459 |  |  |  | 900 |
Ending Balance |  | $ | 1,732 |  |  | $ | 3,093 |  |  | $ | 177 |  |  | $ | 1,136 |  |  | $ | 982 |  |  | $ | 7,120 |
Summary of credit risk profile of the Company's loan portfolio based on rating category |
Sep. 30, 2014 |  | Commercial |  |  | Commercial RE |  |  | Agricultural |  |  | Residential |  |  | Consumer |  |  |  |
Loan Grade |  | & Industrial |  |  | & Construction |  |  | & Farmland |  |  | Real Estate |  |  | & Other |  |  | Total |
($ in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-2 |  | $ | 887 |  |  | $ | 70 |  |  | $ | 69 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,026 |
3 |  |  | 21,591 |  |  |  | 53,807 |  |  |  | 8,528 |  |  |  | 99,528 |  |  |  | 46,882 |  |  |  | 230,336 |
4 |  |  | 65,996 |  |  |  | 147,325 |  |  |  | 35,565 |  |  |  | 5,603 |  |  |  | 3,473 |  |  |  | 257,962 |
Total Pass |  |  | 88,474 |  |  |  | 201,202 |  |  |  | 44,162 |  |  |  | 105,131 |  |  |  | 50,355 |  |  |  | 489,324 |
Special Mention |  |  | 34 |  |  |  | 6,643 |  |  |  | - |  |  |  | 1,123 |  |  |  | 86 |  |  |  | 7,886 |
Substandard |  |  | 752 |  |  |  | 4,503 |  |  |  | - |  |  |  | 255 |  |  |  | 64 |  |  |  | 5,574 |
Doubtful |  |  | 1,147 |  |  |  | 616 |  |  |  | - |  |  |  | 1,203 |  |  |  | 174 |  |  |  | 3,140 |
Loss |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Loans |  | $ | 90,407 |  |  | $ | 212,964 |  |  | $ | 44,162 |  |  | $ | 107,712 |  |  | $ | 50,679 |  |  | $ | 505,924 |
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 |
September 30, 2014 |  | Past Due |  |  | Past Due |  |  | 90 Days |  |  | Due |  |  | Current |  |  | Receivable |
($ in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | - |  |  | $ | - |  |  | $ | 997 |  |  | $ | 997 |  |  | $ | 89,410 |  |  | $ | 90,407 |
Commercial RE & Construction |  |  | 3,713 |  |  |  | - |  |  |  | 616 |  |  |  | 4,329 |  |  |  | 208,635 |  |  |  | 212,964 |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 44,162 |  |  |  | 44,162 |
Residential Real Estate |  |  | 118 |  |  |  | - |  |  |  | 380 |  |  |  | 498 |  |  |  | 107,214 |  |  |  | 107,712 |
Consumer & Other |  |  | 108 |  |  |  | 57 |  |  |  | 10 |  |  |  | 175 |  |  |  | 50,504 |  |  |  | 50,679 |
Total Loans |  | $ | 3,939 |  |  | $ | 57 |  |  | $ | 2,003 |  |  | $ | 5,999 |  |  | $ | 499,925 |  |  | $ | 505,924 |
|  | 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 | Nine Months Ended Sep. 30, 2014
|  | Recorded |  |  | Unpaid Principal |  |  | Related |  |  | Average Recorded |  |  | Interest Income |
($'s in thousands) |  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 316 |  |  | $ | 316 |  |  | $ | - |  |  | $ | 316 |  |  | $ | - |
Commercial RE & Construction |  |  | 560 |  |  |  | 560 |  |  |  | - |  |  |  | 578 |  |  |  | - |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 654 |  |  |  | 697 |  |  |  | - |  |  |  | 813 |  |  |  | 41 |
Consumer & Other |  |  | 99 |  |  |  | 105 |  |  |  | - |  |  |  | 120 |  |  |  | 8 |
All Impaired Loans < $100,000 |  |  | 660 |  |  |  | 660 |  |  |  | - |  |  |  | 660 |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  |  | 962 |  |  |  | 1,562 |  |  |  | 510 |  |  |  | 1,622 |  |  |  | - |
Commercial RE & Construction |  |  | 181 |  |  |  | 181 |  |  |  | 16 |  |  |  | 185 |  |  |  | 8 |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 965 |  |  |  | 965 |  |  |  | 167 |  |  |  | 1,026 |  |  |  | 29 |
Consumer & Other |  |  | 426 |  |  |  | 426 |  |  |  | 47 |  |  |  | 452 |  |  |  | 18 |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 1,278 |  |  | $ | 1,878 |  |  | $ | 510 |  |  | $ | 1,938 |  |  | $ | - |
Commercial RE & Construction |  | $ | 741 |  |  | $ | 741 |  |  | $ | 16 |  |  | $ | 763 |  |  | $ | 8 |
Agricultural & Farmland |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential Real Estate |  | $ | 1,619 |  |  | $ | 1,662 |  |  | $ | 167 |  |  | $ | 1,839 |  |  | $ | 70 |
Consumer & Other |  | $ | 525 |  |  | $ | 531 |  |  | $ | 47 |  |  | $ | 512 |  |  | $ | 26 |
All Impaired Loans < $100,000 |  | $ | 660 |  |  | $ | 660 |  |  | $ | - |  |  | $ | 660 |  |  | $ | - |
Three Months Ended Sep. 30, 2014
|  | Average Recorded |  |  | Interest Income |
($'s in thousands) |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |
Commercial & Industrial |  | $ | 316 |  |  | $ | - |
Commercial RE & Construction |  |  | 566 |  |  |  | - |
Agricultural & Farmland |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 808 |  |  |  | 14 |
Consumer & Other |  |  | 115 |  |  |  | 3 |
All Impaired Loans < $100,000 |  |  | 660 |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |
Commercial & Industrial |  |  | 1,578 |  |  |  | - |
Commercial RE & Construction |  |  | 182 |  |  |  | 2 |
Agricultural & Farmland |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 1,020 |  |  |  | 8 |
Consumer & Other |  |  | 446 |  |  |  | 6 |
Totals: |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 1,894 |  |  | $ | - |
Commercial RE & Construction |  | $ | 748 |  |  | $ | 2 |
Agricultural & Farmland |  | $ | - |  |  | $ | - |
Residential Real Estate |  | $ | 1,828 |  |  | $ | 22 |
Consumer & Other |  | $ | 561 |  |  | $ | 9 |
All Impaired Loans < $100,000 |  | $ | 660 |  |  | $ | - |
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 |  |  | $ | - |
|  | Nine Months Ended Sep. 30, 2013 |  |  | Three Months Ended Sep. 30, 2013 |
|  | Average Recorded |  |  | Interest Income |  |  | Average Recorded |  |  | Interest Income |
($'s in thousands) |  | Investment |  |  | Recognized |  |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 2,341 |  |  | $ | 13 |  |  | $ | 870 |  |  | $ | 4 |
Commercial RE & Construction |  |  | 820 |  |  |  | 19 |  |  |  | 805 |  |  |  | 5 |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 1,160 |  |  |  | 35 |  |  |  | 1,156 |  |  |  | 12 |
Home Equity Consumer & Other |  |  | 203 |  |  |  | 8 |  |  |  | 199 |  |  |  | 3 |
All Impaired Loans < $100,000 |  |  | 1,065 |  |  |  | - |  |  |  | 1,065 |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  |  | 1,773 |  |  |  | 44 |  |  |  | 1,800 |  |  |  | 12 |
Commercial RE & Construction |  |  | 261 |  |  |  | 8 |  |  |  | 259 |  |  |  | 3 |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 983 |  |  |  | 36 |  |  |  | 978 |  |  |  | 12 |
Home Equity Consumer & Other |  |  | 445 |  |  |  | 22 |  |  |  | 438 |  |  |  | 7 |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 4,114 |  |  | $ | 57 |  |  | $ | 2,670 |  |  | $ | 16 |
Commercial RE & Construction |  | $ | 1,081 |  |  | $ | 27 |  |  | $ | 1,064 |  |  | $ | 8 |
Agricultural & Farmland |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential Real Estate |  | $ | 2,143 |  |  | $ | 71 |  |  | $ | 2,134 |  |  | $ | 24 |
Consumer & Other |  | $ | 648 |  |  | $ | 30 |  |  | $ | 637 |  |  | $ | 10 |
All Impaired Loans < $100,000 |  | $ | 1,065 |  |  | $ | - |  |  | $ | 1,065 |  |  | $ | - |
Summary of newly restructured loans by type of modification |
|  |  | Three Months Ended September 30, 2014 |
($ in thousands) |  |  | Number of Loans |  |  |  | Pre- Modification Recorded Balance |  |  |  | Post Modification Recorded Balance |
Residential Real Estate |  |  | - |  |  | $ | - |  |  | $ | - |
Consumer & Other |  |  | - |  |  |  | - |  |  |  | - |
Total Modifications |  |  | - |  |  | $ | - |  |  | $ | - |
|  |  | Interest |  |  |  |  |  |  |  |  |  |  |  | Total |
($ in thousands) |  |  | Only |  |  |  | Term |  |  |  | Combination |  |  |  | Modification |
Residential Real Estate |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Consumer & Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Modifications |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
|  |  | Nine Months Ended September 30, 2014 |
($ in thousands) |  |  | Number of Loans |  |  |  | Pre- Modification Recorded Balance |  |  |  | Post Modification Recorded Balance |
Residential Real Estate |  |  | - |  |  | $ | - |  |  | $ | - |
Consumer & Other |  |  | - |  |  |  | - |  |  |  | - |
Total Modifications |  |  | - |  |  | $ | - |  |  | $ | - |
|  |  | Interest |  |  |  |  |  |  |  |  |  |  |  | Total |
($ in thousands) |  |  | Only |  |  |  | Term |  |  |  | Combination |  |  |  | Modification |
Residential Real Estate |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Consumer & Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Modifications |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
|  |  | Three Months Ended September 30, 2013 |
($ in thousands) |  |  | Number of Loans |  |  |  | Pre- Modification Recorded Balance |  |  |  | Post Modification Recorded Balance |
Residential Real Estate |  |  | - |  |  | $ | - |  |  | $ | - |
Consumer & Other |  |  | - |  |  |  | - |  |  |  | - |
Total Modifications |  |  | - |  |  | $ | - |  |  | $ | - |
|  |  | Interest |  |  |  |  |  |  |  |  |  |  |  | Total |
($ in thousands) |  |  | Only |  |  |  | Term |  |  |  | Combination |  |  |  | Modification |
Residential Real Estate |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Consumer & Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Modifications |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
|  | Nine Months Ended Sep. 30, 2013 |
|  | Number of |  |  | Pre-Mod |  |  | Post-Mod |
($ in thousands) |  | Loans |  |  | Balance |  |  | Balance |
Residential Real Estate |  |  | 1 |  |  | $ | 13 |  |  | $ | 13 |
Consumer & Other |  |  | 1 |  |  |  | 11 |  |  |  | 11 |
Total Modifications |  |  | 2 |  |  | $ | 24 |  |  | $ | 24 |
|  | Interest |  |  |  |  |  |  |  |  | Total |
($ in thousands) |  | Only |  |  | Term |  |  | Combination |  |  | Modification |
Residential Real Estate |  | $ | - |  |  | $ | 13 |  |  | $ | - |  |  | $ | 13 |
Consumer & Other |  |  | - |  |  |  | 11 |  |  |  | - |  |  |  | 11 |
Total Modifications |  | $ | - |  |  | $ | 24 |  |  | $ | - |  |  | $ | 24 |
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 September 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 September 30, 2013
|  | Number of |  |  | Recorded |
($ in thousands) |  | Contracts |  |  | Balance |
Residential Real Estate |  |  | 4 |  |  | $ | 194 |
Consumer & Other |  |  | - |  |  |  | - |
|  |  | 4 |  |  | $ | 194 |

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