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Loans and Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2015

Loans and Allowance For Loan Losses [Abstract]

Summary of categories of loans

($ in thousands)		Total Loans								Non-Accrual Loans
		Jun. 2015				Dec. 2014				Jun. 2015				Dec. 2014
Commercial & Industrial		$	84,305			$	88,485			$	702			$	1,387
Commercial RE & Construction			223,994				217,030				2,023				2,092
Agricultural & Farmland			45,724				46,217				-				-
Residential Real Estate			116,944				113,214				772				992
Consumer & Other			51,444				51,546				112				138
Total Loans		$	522,411			$	516,492			$	3,609			$	4,609
Unearned Income		$	(8	)		$	(156	)
Total Loans, net of unearned income		$	522,403			$	516,336
Allowance for loan losses		$	(7,006	)		$	(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
June 30, 2015
Beginning balance		$	1,574			$	2,892			$	212			$	1,318			$	834			$	6,830
Charge Offs			(300	)			-				-				(48	)			(2	)		$	(350	)
Recoveries			15				3				1				3				4				26
Provision			199				171				48				137				(55	)			500
Ending Balance		$	1,488			$	3,066			$	261			$	1,410			$	781			$	7,006
ALLOWANCE FOR LOAN AND LEASE LOSSES
For the Six Months Ended
June 30, 2015
Beginning balance		$	1,630			$	2,857			$	208			$	1,308			$	768			$	6,771
Charge Offs			(309	)			(250	)			-				(61	)			(32	)		$	(653	)
Recoveries			21				3				2				5				6				37
Provision			146				456				51				158				39				850
Ending Balance		$	1,488			$	3,066			$	261			$	1,410			$	781			$	7,006
Loans Receivable at June 30, 2015
Allowance:
Ending balance:
individually evaluated for impairment		$	404			$	802			$	-			$	165			$	39			$	1,410
Ending balance:
collectively evaluated for impairment		$	1,084			$	2,264			$	261			$	1,245			$	742			$	5,596
Loans:
Ending balance:
individually evaluated for impairment		$	568			$	2,229			$	-			$	1,586			$	463			$	4,846
Ending balance:
collectively evaluated for impairment		$	83,737			$	221,765			$	45,724			$	115,358			$	50,981			$	517,565

		Commercial				Commercial RE				Agricultural				Residential				Consumer
($'s in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
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

For the Three Months Ended June 30, 2014		Commercial &  Industrial				Commercial RE & Construction				Agricultural & Farmland				Residential Real Estate				Consumer & Other				Total
($'s in thousands)
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		Commercial &  Industrial				Commercial RE & Construction				Agricultural & Farmland				Residential Real Estate				Consumer & Other				Total
($'s in thousands)
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

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

June 30, 2015  Loan Grade		Commercial & Industrial				Commercial RE & Construction				Agricultural  & Farmland				Residential  Real Estate				Consumer & Other				Total
($ in thousands)
1-2		$	846			$	59			$	56			$	-			$	5			$	966
3			23,690				64,570				8,631				107,788				47,710				252,389
4			58,732				146,797				37,037				6,730				3,459				252,755
Total Pass (1 - 4)			83,268				211,426				45,724				114,518				51,174				506,110
Special Mention (5)			318				6,505				-				1,180				75				8,078
Substandard (6)			75				4,008				-				474				83				4,640
Doubtful (7)			644				2,055				-				772				112				3,583
Loss (8)			-				-				-				-				-				-
Total Loans		$	84,305			$	223,994			$	45,724			$	116,944			$	51,444			$	522,411

December 31, 2014 Loan Grade		Commercial & Industrial				Commercial RE & Construction				Agricultural & Farmland				Residential Real Estate				Consumer & 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

June 30, 2015		30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days				Total Past Due				Current				Total Loans Receivable
($ in thousands)
Commercial & Industrial		$	-			$	-			$	702			$	702			$	83,603			$	84,305
Commercial RE & Construction			-				3,566				1,908				5,474				218,520				223,994
Agricultural & Farmland			-				-				-				-				45,724				45,724
Residential Real Estate			10				118				273				401				116,543				116,944
Consumer & Other			19				-				4				23				51,421				51,444
Total Loans		$	29			$	3,684			$	2,887			$	6,600			$	515,811			$	522,411

December 31, 2014		30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days				Total Past Due				Current				Total Loans 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

Six Months Ended  June 30, 2015		Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Interest Income Recognized
($'s in thousands)
With no related allowance recorded:
Commercial & Industrial		$	316			$	316			$	-			$	316			$	-
Commercial RE & Construction			1,032				1,032				-				1,089				19
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			593				636				-				767				26
Consumer & Other			99				99				-				112				4
All Impaired Loans < $100,000			334				334				-				334				-
With a specific allowance recorded:
Commercial & Industrial			252				1,152				404				1,152				-
Commercial RE & Construction			1,197				1,447				802				1,448				1
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			993				993				165				1,050				22
Consumer & Other			364				364				39				391				12
Totals:
Commercial & Industrial		$	568			$	1,468			$	404			$	1,468			$	-
Commercial RE & Construction		$	2,229			$	2,479			$	802			$	2,537			$	20
Agricultural & Farmland		$	-			$	-			$	-			$	-			$	-
Residential Real Estate		$	1,586			$	1,629			$	165			$	1,817			$	48
Consumer & Other		$	463			$	463			$	39			$	503			$	16
All Impaired Loans < $100,000		$	334			$	334			$	-			$	334			$	-

Three Months Ended  June 30, 2015		Average Recorded Investment				Interest Income Recognized
With no related allowance recorded:		$	316
Commercial & Industrial			1,077				6
Commercial RE & Construction
Agricultural & Farmland			764				13
Residential Real Estate			110				3
Consumer & Other			334
All Impaired Loans < $100,000
With a specific allowance recorded:			1,152				-
Commercial & Industrial			1,447				-
Commercial RE & Construction
Agricultural & Farmland			1,046				12
Residential Real Estate			388				5
Consumer & Other
Totals:		$	1,468			$	-
Commercial & Industrial		$	2,524			$	6
Commercial RE & Construction		$	-			$	-
Agricultural & Farmland		$	1,810			$	25
Residential Real Estate		$	498			$	8
Consumer & Other		$	334			$	-
All Impaired Loans < $100,000

Twelve Months Ended December 31, 2014		Recorded Investment				Unpaid Principal Balance				Related Allowance
($'s in thousands)
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			$	-

		Six Months Ended  June 30, 2014								Three Months Ended  June 30, 2014
($'s in thousands)		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
With no related allowance recorded:
Commercial & Industrial		$	316			$	-			$	316			$	-
Commercial RE & Construction			596				-				596				-
Agricultural & Farmland			-				-				-				-
Residential Real Estate			1,061				28				1,058				13
Consumer & Other			112				5				110				2
All Impaired Loans < $100,000			1,161				-				1,161				-
With a specific allowance recorded:
Commercial & Industrial			1,645				-				1,608				-
Commercial RE & Construction			186				5				185				3
Agricultural & Farmland			-				-				-				-
Residential Real Estate			1,029				20				1,026				10
Consumer & Other			494				13				491				6
Totals:
Commercial & Industrial		$	1,961			$	-			$	1,924			$	-
Commercial RE & Construction		$	782			$	5			$	781			$	3
Agricultural & Farmland		$	-			$	-			$	-			$	-
Residential Real Estate		$	2,090			$	48			$	2,084			$	23
Consumer & Other		$	606			$	18			$	601			$	8
All Impaired Loans < $100,000		$	1,161			$	-			$	1,161			$	-

Summary of newly restructured loans by type of modification

Three Months Ended June 30, 2015

($ in thousands)

Number of Loans

Pre- Modification Recorded Balance

Post  Modification Recorded Balance

Residential Real Estate

-

$

-

$

-

Consumer & Other

-

-

-

Total Modification

-

$

-

$

-

($ in thousands)

Interest Only

Term

Combination

Total Modification

Residential Real Estate

$

-

$

-

$

-

$

-

Consumer & Other

-

-

-

-

Total Modifications

$

-

$

-

$

-

$

-

		Six Months Ended June 30, 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

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

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 Modification

-

$

-

$

-

($ in thousands)

Interest Only

Term

Combination

Total Modification

Residential Real Estate

$

-

$

-

$

-

$

-

Consumer & Other

-

-

-

-

Total Modifications

$

-

$

-

$

-

$

-

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 Only

Term

Combination

Total Modification

Residential Real Estate

$

-

$

-

$

-

$

-

Consumer & Other

-

-

-

-

Total Modifications

$

-

$

-

$

-

$

-

X

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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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-Name Accounting Standards Codification



-Topic 310



-SubTopic 10



-Section 50



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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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