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Loans and Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2015

Loans and Allowance For Loan Losses [Abstract]

Summary of categories of loans

		Total Loans								Non-Accrual Loans
($ in thousands)		Mar. 2015				Dec. 2014				Mar. 2015				Dec. 2014
Commercial & Industrial		$	85,100			$	88,485				1,413				1,387
Commercial RE & Construction			217,610				217,030				1,643				2,092
Agricultural & Farmland			44,266				46,217				-				-
Residential Real Estate			114,703				113,214				1,231				992
Consumer & Other			50,184				51,546				130				138
Total Loans		$	511,863			$	516,492			$	4,417			$	4,609
Unearned Income		$	(79	)		$	(156	)
Total Loans, net of unearned income		$	511,784			$	516,336
Allowance for loan losses		$	(6,830	)		$	(6,771	)

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

		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 March 31, 2015
Beginning balance		$	1,630			$	2,857			$	208			$	1,308			$	768			$	6,771
Charge Offs			(8	)			(250	)			-				(13	)			(31	)		$	(302	)
Recoveries			5				-				1				2				3				11
Provision			(53	)			285				3				21				94				350
Ending Balance		$	1,574			$	2,892			$	212			$	1,318			$	834			$	6,830
Loans Receivable at March 31, 2015
Allowance:
Ending balance:
individually evaluated for impairment		$	510			$	1,002			$	-			$	203			$	72			$	1,787
Ending balance:
collectively evaluated for impairment		$	1,064			$	1,890			$	212			$	1,115			$	762			$	5,043
Loans:
Ending balance:
individually evaluated for impairment		$	1,268			$	1,991			$	-			$	1,592			$	469			$	5,320
Ending balance:
collectively evaluated for impairment		$	83,832			$	215,619			$	44,266			$	113,111			$	49,715			$	506,543

Loans Receivable at December 31, 2014
Allowance:
Ending balance:
individually evaluated for impairment		$	510			$	1,018			$	-			$	242			$	41			$	1,811
Ending balance:
collectively evaluated for impairment		$	1,120			$	1,839			$	208			$	1,066			$	727			$	4,960
Loans:
Ending balance:
individually evaluated for impairment		$	1,268			$	2,035			$	-			$	1,647			$	481			$	5,431
Ending balance:
collectively evaluated for impairment		$	87,217			$	214,995			$	46,217			$	111,567			$	51,065			$	511,061

		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
March 31, 2014
Beginning balance		$	2,175			$	2,708			$	159			$	1,067			$	855			$	6,964
Charge Offs			(307	)			-				-				(15	)			(1	)		$	(323	)
Recoveries			10				52								5				18				85
Provision			24				(9	)			18				104				(137	)			-
Ending Balance		$	1,902			$	2,751			$	177			$	1,161			$	735			$	6,726

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

March 31, 2015		Commercial				Commercial RE				Agricultural				Residential				Consumer
Loan Grade		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
($ in thousands)
1-2		$	921			$	63			$	59			$	-			$	-			$	1,043
3			23,043				64,940				8,723				107,291				46,663				250,660
4			59,479				140,533				35,484				4,987				3,256				243,739
Total Pass (1 - 4)			83,443				205,536				44,266				112,278				49,919				495,442
Special Mention (5)			50				6,054				-				1,149				73				7,326
Substandard (6)			323				4,060				-				309				54				4,746
Doubtful (7)			1,284				1,960				-				967				138				4,349
Loss (8)			-				-				-				-				-				-
Total Loans		$	85,100			$	217,610			$	44,266			$	114,703			$	50,184			$	511,863

December 31, 2014		Commercial				Commercial RE				Agricultural				Residential				Consumer
Loan Grade		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
($ in thousands)
1-2		$	1,148			$	66			$	61			$	-			$	-			$	1,275
3			23,580				67,779				9,505				105,149				47,795				253,808
4			61,691				136,427				36,651				5,611				3,465				243,845
Total Pass (1 - 4)			86,419				204,272				46,217				110,760				51,260				498,928
Special Mention (5)			83				6,224				-				1,160				84				7,551
Substandard (6)			752				4,422				-				312				55				5,541
Doubtful (7)			1,231				2,112				-				982				147				4,472
Loss (8)			-				-				-				-				-				-
Total Loans		$	88,485			$	217,030			$	46,217			$	113,214			$	51,546			$	516,492

Summary of loan portfolio aging analysis

		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
March 31, 2015		Past Due				Past Due				90 Days				Due				Current				Receivable
($ in thousands)
Commercial & Industrial		$	-			$	2			$	972			$	974			$	84,126			$	85,100
Commercial RE & Construction			3,708				228				1,497				5,433				212,177				217,610
Agricultural & Farmland			-				-				-				-				44,266				44,266
Residential Real Estate			48				-				305				353				114,350				114,703
Consumer & Other			57				-				-				57				50,127				50,184
Total Loans		$	3,813			$	230			$	2,774			$	6,817			$	505,046			$	511,863

		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
December 31, 2014		Past Due				Past Due				90 Days				Due				Current				Receivable
($ in thousands)
Commercial & Industrial		$	-			$	-			$	987			$	987			$	87,498			$	88,485
Commercial RE & Construction			3,660				-				1,747				5,407				211,623				217,030
Agricultural & Farmland			-				-				-				-				46,217				46,217
Residential Real Estate			164				19				377				560				112,654				113,214
Consumer & Other			39				81				-				120				51,426				51,546
Total Loans		$	3,863			$	100			$	3,111			$	7,074			$	509,418			$	516,492

Summary of Impaired loan activity

Three Months Ended March 31, 2015		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			915				915				-				952				11
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			554				598				-				710				12
Consumer & Other			106				106				-				134				3
All Impaired Loans < $100,000			605				605				-				605				-
With a specific allowance recorded:
Commercial & Industrial			952				1,552				510				1,552				-
Commercial RE & Construction			1,076				1,326				1,002				1,326				-
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,038				1,044				203				1,120				12
Consumer & Other			363				363				70				375				6
Totals:
Commercial & Industrial		$	1,268			$	1,868			$	510			$	1,868			$	-
Commercial RE & Construction		$	1,991			$	2,241			$	1,002			$	2,278			$	11
Agricultural & Farmland		$	-			$	-			$	-			$	-			$	-
Residential Real Estate		$	1,592			$	1,642			$	203			$	1,830			$	24
Consumer & Other		$	469			$	469			$	70			$	509			$	9
All Impaired Loans < $100,000		$	605			$	605			$	-			$	605			$	-

Twelve Months Ended						Unpaid
December 31, 2014		Recorded				Principal				Related
($'s in thousands)		Investment				Balance				Allowance
With no related allowance recorded:
Commercial & Industrial		$	316			$	316			$	-
Commercial RE & Construction			530				530				-
Agricultural & Farmland			-				-				-
Residential Real Estate			567				611				-
Consumer & Other			110				110				-
All Impaired Loans < $100,000			565				565				-
With a specific allowance recorded:
Commercial & Industrial			952				1,552				510
Commercial RE & Construction			1,505				1,505				1,018
Agricultural & Farmland			-				-				-
Residential Real Estate			1,080				1,080				242
Consumer & Other			371				371				41
Totals:
Commercial & Industrial		$	1,268			$	1,868			$	510
Commercial RE & Construction		$	2,035			$	2,035			$	1,018
Agricultural & Farmland		$	-			$	-			$	-
Residential Real Estate		$	1,647			$	1,691			$	242
Consumer & Other		$	481			$	481			$	41
All Impaired Loans < $100,000		$	565			$	565			$	-

Three Months Ended		Average				Interest
March 31, 2014		Recorded				Income
($'s in thousands)		Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	316			$	-
Commercial RE & Construction			500				-
Agricultural & Farmland			-				-
Residential Real Estate			749				13
Consumer & Other			114				3
All Impaired Loans < $100,000			1,148				-
With a specific allowance recorded:
Commercial & Industrial			1,681				-
Commercial RE & Construction			187				3
Agricultural & Farmland			-				-
Residential Real Estate			1,458				13
Consumer & Other			498				7
Totals:
Commercial & Industrial		$	1,997			$	-
Commercial RE & Construction		$	687			$	3
Agricultural & Farmland		$	-			$	-
Residential Real Estate		$	2,207			$	26
Consumer & Other		$	612			$	10
All Impaired Loans < $100,000		$	1,148			$	-

Summary of newly restructured loans by type of modification

		March 31, 2015
($ in thousands)		Number of Loans				Pre-Modification  Recorded Balance				Post Modification Recorded Balance
Residential Real Estate			1			$	24			$	24
Consumer & Other							-				-
Total Modifications			1			$	24			$	24

		Interest												Total
($ in thousands)		Only				Term				Combination				Modification
Residential Real Estate		$	-			$	24			$	-			$	24
Consumer & Other			-								-				-
Total Modifications		$	-			$	24			$	-			$	24

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

		Number of				Recorded
($ in thousands)		Contracts				Balance
Residential Real Estate			2			$	197
			2				197

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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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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

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