XML 18 R48.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Disclosures About Fair Value of Assets and Liabilities (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2014
Disclosures About Fair Value Of Assets and Liabilities [Abstract] |
Fair value measurements of securities measured at fair value on a recurring basis |
| ($ in thousands) Available-for-Sale Securities: |  | Fair Values at 12/31/2014 |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
| U.S. Treasury and Government Agencies |  | $ | 15,307 |  |  | $ | - |  |  | $ | 15,307 |  |  | $ | - |
| Mortgage-backed securities |  |  | 50,740 |  |  |  | - |  |  |  | 50,740 |  |  |  | - |
| State and political subdivisions |  |  | 19,170 |  |  |  | - |  |  |  | 19,170 |  |  |  | - |
| Equity securities |  |  | 23 |  |  |  |  |  |  |  | 23 |  |  |  |  |
| Interest rate contracts - assets |  |  | 273 |  |  |  |  |  |  |  | 273 |  |  |  |  |
| Interest rate contracts - liabilities |  |  | (273 | ) |  |  |  |  |  |  | (273 | ) |  |  |  |
Fair Value Measurements Using:
| ($ in thousands) Available-for-Sale Securities: |  | Fair Values at 12/31/2013 |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
| U.S. Treasury and Government Agencies |  | $ | 11,300 |  |  | $ | - |  |  | $ | 11,300 |  |  | $ | - |
| Mortgage-backed securities |  |  | 57,223 |  |  |  | - |  |  |  | 57,223 |  |  |  | - |
| State and political subdivisions |  |  | 18,155 |  |  |  | - |  |  |  | 18,155 |  |  |  | - |
| Money Market Mutual Fund |  |  | 3,092 |  |  |  | 3,092 |  |  |  | - |  |  |  | - |
| Equity securities |  |  | 23 |  |  |  |  |  |  |  | 23 |  |  |  |  |
| Interest rate contracts - assets |  |  | 257 |  |  |  |  |  |  |  | 257 |  |  |  |  |
| Interest rate contracts - liabilities |  |  | (257 | ) |  |  |  |  |  |  | (257 | ) |  |  |  |
Summary of fair value measurements of assets measured at fair value on a non-recurring basis | Fair Value Measurements Using:
| ($ in thousands) Description |  | Fair Values at 12/31/2014 |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
| Impaired loans |  | $ | 2,538 |  |  | $ | - |  |  | $ | - |  |  | $ | 2,538 |
| Mortgage Servicing Rights |  |  | 3,037 |  |  |  | - |  |  |  | - |  |  |  | 3,037 |
Fair Value Measurements Using:
| ($ in thousands) Description |  | Fair Values at 12/31/2013 |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
| Impaired loans |  | $ | 3,540 |  |  | $ | - |  |  | $ | - |  |  | $ | 3,540 |
| Mortgage Servicing Rights |  |  | 2,029 |  |  |  | - |  |  |  | - |  |  |  | 2,029 |
| Foreclosed Assets |  |  | 45 |  |  |  | - |  |  |  | - |  |  |  | 45 |
Summary of quantitative information about unobservable inputs used in recurring and nonrecurring |
| ($ in thousands) |  | Fair Value at 12/31/2014 |  |  | Valuation Technique |  | Unobservable Inputs |  | Range (Weighted Average) |
| Collateral-dependent impaired loans |  | $ | 2,538 |  |  | Market comparable properties |  | Comparability adjustments (%) |  |  | Not available |
| Mortgage servicing rights |  |  | 3,037 |  |  | Discounted cash flow |  | Discount Rate |  |  | 9.50 | %
|  |  |  |  |  |  |  |  | Constant prepayment rate |  |  | 10.30 | %
|  |  |  |  |  |  |  |  | P&I earnings credit |  |  | 0.17 | %
|  |  |  |  |  |  |  |  | T&I earnings credit |  |  | 1.75 | %
|  |  |  |  |  |  |  |  | Inflation for cost of servicing |  |  | 1.50 | %
| ($ in thousands) |  | Fair Value at 12/31/2013 |  |  | Valuation Technique |  | Unobservable Inputs |  | Range (Weighted Average) |
| Collateral-dependent impaired loans |  | $ | 3,540 |  |  | Market comparable properties |  | Comparability adjustments (%) |  |  | Not available |
| Mortgage servicing rights |  |  | 2,029 |  |  | Discounted cash flow |  | Discount Rate |  |  | 10.25 | %
|  |  |  |  |  |  |  |  | Constant prepayment rate |  |  | 8.50 | %
|  |  |  |  |  |  |  |  | P&I earnings credit |  |  | 0.17 | %
|  |  |  |  |  |  |  |  | T&I earnings credit |  |  | 1.54 | %
|  |  |  |  |  |  |  |  | Inflation for cost of servicing |  |  | 1.50 | %
| Foreclosed asset |  |  | 45 |  |  |  |  | Marketability discount |  |  | 10.0 | %
Summary of estimated fair values of company's financial instruments |
| December 31, 2014 |  | Carrying |  |  | Fair Value Measurements Using |
| $'s in thousands |  | Amount |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
| Financial assets |  |  |  |  |  |  |  |  |  |  |  |
| Cash and due from banks |  | $ | 28,197 |  |  | $ | 28,197 |  |  | $ | - |  |  | $ | - |
| Loans held for sale |  |  | 5,168 |  |  |  | - |  |  |  | 5,315 |  |  |  | - |
| Loans, net of allowance for loan losses |  |  | 509,565 |  |  |  | - |  |  |  | - |  |  |  | 510,314 |
| Federal Reserve and FHLB Bank stock, at cost |  |  | 3,748 |  |  |  | - |  |  |  | 3,748 |  |  |  | - |
| Interest receivable |  |  | 1,346 |  |  |  | - |  |  |  | 1,346 |  |  |  | - |
| Mortgage Servicing Rights |  |  | 5,704 |  |  |  | - |  |  |  | - |  |  |  | 6,358 |
| Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Deposits |  | $ | 550,906 |  |  | $ | 97,853 |  |  | $ | 455,383 |  |  | $ | - |
| Repurchase agreements |  |  | 12,740 |  |  |  | - |  |  |  | 12,740 |  |  |  | - |
| FHLB advances |  |  | 30,000 |  |  |  | - |  |  |  | 29,907 |  |  |  | - |
| Trust preferred securities |  |  | 10,310 |  |  |  | - |  |  |  | 7,206 |  |  |  | - |
| Interest payable |  |  | 264 |  |  |  | - |  |  |  | 264 |  |  |  | - |
| December 31, 2013 |  | Carrying |  |  | Fair Value Measurements Using |
| $'s in thousands |  | Amount |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
| Financial assets |  |  |  |  |  |  |  |  |  |  |  |
| Cash and due from banks |  | $ | 13,137 |  |  | $ | 13,137 |  |  | $ | - |  |  | $ | - |
| Loans held for sale |  |  | 3,366 |  |  |  | - |  |  |  | 3,476 |  |  |  | - |
| Loans, net of allowance for loan losses |  |  | 470,339 |  |  |  | - |  |  |  | - |  |  |  | 469,505 |
| Federal Reserve and FHLB Bank stock, at cost |  |  | 3,748 |  |  |  | - |  |  |  | 3,748 |  |  |  | - |
| Interest receivable |  |  | 1,281 |  |  |  | - |  |  |  | 1,281 |  |  |  | - |
| Mortgage Servicing Rights |  |  | 5,180 |  |  |  | - |  |  |  | - |  |  |  | 6,237 |
| Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Deposits |  | $ | 518,234 |  |  | $ | 81,570 |  |  | $ | 439,273 |  |  | $ | - |
| Repurchase agreements |  |  | 14,696 |  |  |  | - |  |  |  | 14,696 |  |  |  | - |
| Notes payable |  |  | 589 |  |  |  | - |  |  |  | 600 |  |  |  | - |
| FHLB advances |  |  | 16,000 |  |  |  | - |  |  |  | 15,955 |  |  |  | - |
| Trust preferred securities |  |  | 20,620 |  |  |  | - |  |  |  | 15,566 |  |  |  | - |
| Interest payable |  |  | 639 |  |  |  | - |  |  |  | 639 |  |  |  | - |

X
- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19296-110258 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnNonrecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13433-108611 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13467-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13476-108611 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610 + Details
Name: | us-gaap_FairValueByBalanceSheetGroupingTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_FairValueDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of quantitative information about the inputs used in the fair value measurement of assets. This disclosure may include, but is not limited to, the fair value of the asset, valuation technique used to measure fair value, the inputs used to measure fair value, the ranges of the inputs, and the weighted averages of the inputs. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueInputsAssetsQuantitativeInformationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration