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Loans and Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2015

Receivables [Abstract]

Summary of categories of loans

($ in thousands)		Total Loans								Non-Accrual Loans
		Sep. 2015				Dec. 2014				Sep. 2015				Dec. 2014
Commercial & Industrial		$	83,699			$	88,485				453				1,387
Commercial RE & Construction			231,249				217,030				5,393				2,092
Agricultural & Farmland			46,102				46,217				-				-
Residential Real Estate			126,840				113,214				795				992
Consumer & Other			52,957				51,546				101				138
Total Loans		$	540,847			$	516,492			$	6,742			$	4,609
Unearned Income		$	42			$	(156	)
Total Loans, net of unearned income		$	540,889			$	516,336
Allowance for loan losses		$	(7,076	)		$	(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
September 30, 2015
Beginning balance		$	1,488			$	3,066			$	261			$	1,410			$	781			$	7,006
Charge Offs			-				(53	)			-				(4	)			(1	)		$	(58	)
Recoveries			1				-				1				23				4				29
Provision			(621	)			997				(40	)			(154	)			(82	)			100
Ending Balance		$	868			$	4,010			$	222			$	1,275			$	702			$	7,076
ALLOWANCE FOR LOAN AND LEASE LOSSES
For the Nine Months Ended
September 30, 2015
Beginning balance		$	1,630			$	2,857			$	208			$	1,308			$	768			$	6,771
Charge Offs			(309	)			(303	)			-				(65	)			(34	)		$	(711	)
Recoveries			22				3				3				28				10				66
Provision			(475	)			1,453				11				4				(43	)			950
Ending Balance		$	868			$	4,010			$	222			$	1,275			$	702			$	7,076

Loans Receivable at September 30, 2015
Allowance:
Ending balance:
individually evaluated for  impairment		$	19			$	1,920			$	-			$	170			$	38			$	2,147
Ending balance:
collectively evaluated for  impairment		$	849			$	2,090			$	222			$	1,105			$	664			$	4,929
Loans:
Ending balance:
individually evaluated for  impairment		$	335			$	5,653			$	-			$	1,698			$	451			$	8,137
Ending balance:
collectively evaluated for  impairment		$	83,364			$	225,596			$	46,102			$	125,142			$	52,506			$	532,710

		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
September 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
September 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

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

September 30, 2015		Commercial				Commercial RE				Agricultural				Residential				Consumer
Loan Grade		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
($ in thousands)
1-2		$	810			$	57			$	54			$	-			$	4			$	925
3			23,582				70,043				8,408				115,958				49,542				267,533
4			58,506				149,117				37,640				8,453				3,153				256,869
Total Pass (1 - 4)			82,898				219,217				46,102				124,411				52,699				525,327
Special Mention (5)			312				6,480				-				1,168				78				8,038
Substandard (6)			43				113				-				477				79				712
Doubtful (7)			446				5,439				-				784				101				6,770
Loss (8)			-				-				-				-				-				-
Total Loans		$	83,699			$	231,249			$	46,102			$	126,840			$	52,957			$	540,847

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
September 30, 2015		Past Due				Past Due				90 Days				Due				Current				Receivable
($ in thousands)
Commercial & Industrial		$	-			$	-			$	453			$	453			$	83,246			$	83,699
Commercial RE & Construction			-				3,616				1,788				5,404				225,845				231,249
Agricultural & Farmland			-				-				-				-				46,102				46,102
Residential Real Estate			101				64				315				480				126,360				126,840
Consumer & Other			58				81				-				139				52,818				52,957
Total Loans		$	159			$	3,761			$	2,556			$	6,476			$	534,371			$	540,847

		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 information

Nine Months Ended						Unpaid								Average				Interest
September 30, 2015		Recorded				Principal				Related				Recorded				Income
($'s in thousands)		Investment				Balance				Allowance				Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	316			$	316			$	-			$	316			$	-
Commercial RE & Construction			704				704				-				830				25
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			673				716				-				865				38
Consumer & Other			114				114				-				129				7
All Impaired Loans < $100,000			344				344				-				344				-
With a specific allowance recorded:
Commercial & Industrial			19				919				19				1,128				-
Commercial RE & Construction			4,949				5,199				1,920				2,022				13
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,025				1,025				170				1,088				33
Consumer & Other			337				337				38				367				17
Totals:
Commercial & Industrial		$	335			$	1,235			$	19			$	1,444			$	-
Commercial RE & Construction		$	5,653			$	5,903			$	1,920			$	2,852			$	38
Agricultural & Farmland		$	-			$	-			$	-			$	-			$	-
Residential Real Estate		$	1,698			$	1,741			$	170			$	1,953			$	71
Consumer & Other		$	451			$	451			$	38			$	496			$	24
All Impaired Loans < $100,000		$	344			$	344			$	-			$	344			$	-

Three Months Ended		Average Recorded				Interest Income
September 30, 2015		Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	316			$	-
Commercial RE & Construction			797				6
Agricultural & Farmland			-				-
Residential Real Estate			859				8
Consumer & Other			125				3
All Impaired Loans < $100,000			344				-
With a specific allowance recorded:
Commercial & Industrial			1,080				-
Commercial RE & Construction			1,954				3
Agricultural & Farmland			-				-
Residential Real Estate			1,080				10
Consumer & Other			362				5
Totals:
Commercial & Industrial		$	1,396			$	-
Commercial RE & Construction		$	2,751			$	9
Agricultural & Farmland		$	-			$	-
Residential Real Estate		$	1,939			$	18
Consumer & Other		$	487			$	8
All Impaired Loans < $100,000		$	344			$	-

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			$	-

		Nine Months Ended  Sep. 30, 2014								Three Months Ended  Sep. 30, 2014
		Average Recorded				Interest Income				Average Recorded				Interest Income
		Investment				Recognized				Investment				Recognized
Commercial & Industrial		$	316			$	-			$	316			$	-
Commercial RE & Construction			578				-				566				-
Agricultural & Farmland			-				-				-				-
Residential Real Estate			813				41				808				14
Consumer & Other			120				8				115				3
All Impaired Loans < $100,000			660				-				660				-
Commercial & Industrial			1,622				-				1,578				-
Commercial RE & Construction			185				8				182				2
Agricultural & Farmland			-				-				-				-
Residential Real Estate			1,026				29				1,020				8
Consumer & Other			452				18				446				6
Commercial & Industrial		$	1,938			$	-			$	1,894			$	-
Commercial RE & Construction		$	763			$	8			$	748			$	2
Agricultural & Farmland		$	-			$	-			$	-			$	-
Residential Real Estate		$	1,839			$	70			$	1,828			$	22
Consumer & Other		$	572			$	26			$	561			$	9
All Impaired Loans < $100,000		$	660			$	-			$	660			$	-

Summary of newly restructured loans by type of modification

Three Months Ended Sep. 30, 2015

($ 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

$

-

$

-

$

-

$

-

		Nine 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												Total
			Only				Term				Combination				Modification
Residential Real Estate		$	-			$	24			$	-			$	24
Consumer & Other			-								-				-
Total Modifications		$	-			$	24			$	-			$	24

Three Months Ended Sep. 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

$

-

$

-

$

-

$

-

Nine Months Ended Sep. 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

$

-

$

-

$

-

$

-

Summary of troubled debt restructurings

		Number of				Recorded
($ in thousands)		Contracts				Balance
Residential Real Estate			4			$	67
			4				67

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-Name Accounting Standards Codification



-Topic 310



-SubTopic 10



-Section 50



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