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Loans and Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2016

Loans and Allowance for Loan Losses [Abstract]

Summary of categories of loans

		Total Loans								Non-Accrual Loans
($ in thousands)		Mar. 2016				Dec. 2015				Mar. 2016				Dec. 2015
Commercial & Industrial		$	91,958			$	86,542				164				188
Commercial RE& Construction			256,461				242,208				5,218				5,670
Agricultural & Farmland			42,467				43,835				-				7
Residential Real Estate			132,627				130,806				1,156				749
Consumer & Other			53,493				54,224				46				32
Total Loans		$	577,006			$	557,615			$	6,584			$	6,646
Unearned Income		$	128		$	44
Total Loans, net of unearned income		$	577,134			$	557,659
Allowance for loan losses		$	(7,205	)		$	(6,990	)

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, 2016
Beginning balance		$	914			$	3,886			$	204			$	1,312			$	674			$	6,990
Charge Offs			(92	)			-				-				-				(2	)		$	(94	)
Recoveries			35				-				-				-				24				59
Provision			68				234				(16	)			30				(66	)			250
Ending Balance		$	925			$	4,120			$	188			$	1,342			$	630			$	7,205
Loans Receivable at March 31, 2016
Allowance:
Ending balance:
individually evaluated for impairment		$	-			$	1,759			$	-			$	165			$	37			$	1,961
Ending balance:
collectively evaluated for impairment		$	925			$	2,361			$	188			$	1,177			$	593			$	5,244
Loans:
Ending balance:
individually evaluated for impairment		$	-			$	5,301			$	-			$	1,931			$	446			$	7,678
Ending balance:
collectively evaluated for impairment		$	91,958			$	251,160			$	42,467			$	130,696			$	53,047			$	569,328

		Commercial				Commercial RE				Agricultural				Residential				Consumer
($'s in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
Loans Receivable at December 31, 2015
Allowance:
Ending balance:
individually evaluated for impairment		$	-			$	1,759			$	-			$	167			$	37			$	1,963
Ending balance:
collectively evaluated for impairment		$	914			$	2,127			$	204			$	1,145			$	637			$	5,027
Loans:
Ending balance:
individually evaluated for impairment		$	126			$	5,754			$	-			$	1,713			$	464			$	8,057
Ending balance:
collectively evaluated for impairment		$	86,416			$	236,454			$	43,835			$	129,093			$	53,760			$	549,558

		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

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

March 31, 2016		Commercial				Commercial RE				Agricultural				Residential				Consumer
($ in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
1-2		$	742			$	50			$	44			$	-			$	6			$	842
3			26,662				85,242				7,924				116,001				50,105				285,934
4			63,792				159,654				34,499				14,524				3,135				275,604
Total Pass (1 - 4)			91,196				244,946				42,467				130,525				53,246				562,380
Special Mention (5)			353				5,213				-				581				65				6,212
Substandard (6)			125				1,067				-				416				136				1,744
Doubtful (7)			284				5,235				-				1,105				46				6,670
Loss (8)			-				-				-				-				-				-
Total Loans		$	91,958			$	256,461			$	42,467			$	132,627			$	53,493			$	577,006

December 31, 2015		Commercial				Commercial RE				Agricultural				Residential				Consumer
($ in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
1-2		$	709			$	767			$	47			$	-			$	15			$	1,538
3			23,362				79,915				8,195				118,463				50,745				280,680
4			61,799				149,473				35,593				10,418				3,223				260,506
Total Pass (1 - 4)			85,870				230,155				43,835				128,881				53,983				542,724
Special Mention (5)			330				5,260				-				756				70				6,416
Substandard (6)			110				1,072				-				420				139				1,741
Doubtful (7)			232				5,721				-				749				32				6,734
Loss (8)			-				-				-				-				-				-
Total Loans		$	86,542			$	242,208			$	43,835			$	130,806			$	54,224			$	557,615

Summary of loan portfolio aging analysis

($ in thousands)		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
March 31, 2016		Past Due				Past Due				90 Days				Due				Current				Receivable
Commercial & Industrial		$	-			$	50			$	59			$	109			$	91,849			$	91,958
Commercial RE & Construction			-				958				4,911				5,869				250,592				256,461
Agricultural & Farmland			-				-				-				-				42,467				42,467
Residential Real Estate			-				-				233				233				132,394				132,627
Consumer & Other			153				-				19				172				53,321				53,493
Total Loans		$	153			$	1,008			$	5,222			$	6,383			$	570,623			$	577,006

($ in thousands)		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
December 31, 2015		Past Due				Past Due				90 Days				Due				Current				Receivable
Commercial & Industrial		$	-			$	60			$	188			$	248			$	86,294			$	86,542
Commercial RE & Construction			99				-				5,280				5,379				236,829				242,208
Agricultural & Farmland			-				-				-				-				43,835				43,835
Residential Real Estate			98				198				156				452				130,354				130,806
Consumer & Other			64				-				2				66				54,158				54,224
Total Loans		$	261			$	258			$	5,626			$	6,145			$	551,470			$	557,615

Summary of impaired loan activity

Three Months Ended March 31, 2016		Recorded				Unpaid Principal				Related				Average Recorded				Interest Income
($'s in thousands)		Investment				Balance				Allowance				Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	-			$	-			$	-			$	-			$	-
Commercial RE & Construction			657				657				-				667				4
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			929				972				-				1,137				15
Consumer & Other			86				85				-				98				2
All Impaired Loans < $100,000			381				381				-				381				-
With a specific allowance recorded:
Commercial & Industrial			-				-				-				-				-
Commercial RE & Construction			4,644				4,893				1,759				4,924				-
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,002				1,002				165				1,063				11
Consumer & Other			360				360				37				363				5
Totals:
Commercial & Industrial		$	-			$	-			$	-			$	-			$	-
Commercial RE & Construction		$	5,301			$	5,550			$	1,759			$	5,591			$	4
Agricultural & Farmland		$	-			$	-			$	-			$	-			$	-
Residential Real Estate		$	1,931			$	1,974			$	165			$	2,200			$	26
Consumer & Other		$	446			$	445			$	37			$	461			$	7
All Impaired Loans < $100,000		$	381			$	381			$	-			$	381			$	-

Twelve Months Ended December 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		$	126			$	1,214			$	-			$	1,388			$	-
Commercial RE & Construction			1,110				1,110				-				1,206				27
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			657				657				-				862				52
Consumer & Other			90				90				-				107				9
All Impaired Loans < $100,000			131				131				-				131				-
With a specific allowance recorded:
Commercial & Industrial			-				-				-				-				-
Commercial RE & Construction			4,643				4,893				1,759				5,006				90
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,013				1,013				167				1,084				45
Consumer & Other			374				374				37				385				22
Totals:
Commercial & Industrial		$	126			$	1,214			$	-			$	1,388			$	-
Commercial RE & Construction		$	5,753			$	6,003			$	1,759			$	6,212			$	117
Agricultural & Farmland		$	-			$	-			$	-			$	-			$	-
Residential Real Estate		$	1,670			$	1,670			$	167			$	1,946			$	97
Consumer & Other		$	464			$	464			$	37			$	492			$	31
All Impaired Loans < $100,000		$	131			$	131			$	-			$	131			$	-

		Average Recorded				Interest Income
Three Months Ended March 31, 2015		Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	316			$	-
Commercial RE & Construction			952				11
Agricultural & Farmland			-				-
Residential Real Estate			710				12
Consumer & Other			134				3
All Impaired Loans < $100,000			605				-
With a specific allowance recorded:
Commercial & Industrial			1,552				-
Commercial RE & Construction			1,326				-
Agricultural & Farmland			-				-
Residential Real Estate			1,120				12
Consumer & Other			375				6
Totals:
Commercial & Industrial		$	1,868			$	-
Commercial RE & Construction		$	2,278			$	11
Agricultural & Farmland		$	-			$	-
Residential Real Estate		$	1,830			$	24
Consumer & Other		$	509			$	9
All Impaired Loans < $100,000		$	605			$	-

Summary of newly restructured loans by type of modification

		March 31, 2016
($ in thousands)		Number of Loans				Pre- Modification Recorded Balance				Post Modification Recorded Balance
Residential Real Estate			-			$	-			$	-
Commercial			-				-				-
Consumer & Other			1				222				222
Total Modifications			1			$	222			$	222

($ in thousands)		Interest Only				Term				Combination				Total Modification
Residential Real Estate		$	-			$	-			$	-			$	-
Commercial			-				-				-				-
Consumer & Other			-				222				-				222
Total Modifications		$	-			$	222			$	-			$	222

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

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

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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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-Publisher FASB
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Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

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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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