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Loans and Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2016

Loans and Allowance for Loan Losses [Abstract]

Summary of categories of loans

		Total Loans								Non-Accrual Loans
($ in thousands)		June  2016				December 2015				June  2016				December 2015
Commercial & Industrial		$	100,442			$	86,542				158				188
Commercial RE & Construction			261,923				242,208				5,309				5,670
Agricultural & Farmland			52,375				43,835				-				7
Residential Real Estate			135,506				130,806				1,088				749
Consumer & Other			54,321				54,224				138				32
Total Loans		$	604,567			$	557,615			$	6,693			$	6,646
Unearned Income		$	209			$	44
Total Loans, net of unearned income		$	604,776			$	557,659
Allowance for loan losses		$	(7,450	)		$	(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
		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
ALLOWANCE FOR LOAN AND LEASE LOSSES
For the Three Months Ended - June 30, 2016
Beginning balance		$	925			$	4,120			$	188			$	1,342			$	630			$	7,205
Charge Offs			-				-				-				-				(2	)		$	(2	)
Recoveries			212				6				1				-				28				247
Provision			-				-				-				-				-				-
Ending Balance		$	1,137			$	4,126			$	189			$	1,342			$	656			$	7,450
For the Six Months Ended - June 30, 2016
Beginning balance		$	914			$	3,886			$	204			$	1,312			$	674			$	6,990
Charge Offs			(92	)			-				-				-				(4	)		$	(96	)
Recoveries			247				6				1				-				52				306
Provision			68				234				(16	)			30				(66	)			250
Ending Balance		$	1,137			$	4,126			$	189			$	1,342			$	656			$	7,450
Loans Receivable at June 30, 2016
Allowance:
Ending balance:
individually evaluated for impairment		$	-			$	1,758			$	-			$	151			$	19			$	1,928
Ending balance:
collectively evaluated for  impairment		$	1,137			$	2,368			$	189			$	1,191			$	637			$	5,522
Loans:
Ending balance:
Individually evaluated for impairment		$	-			$	5,387			$	-			$	1,891			$	351			$	7,629
Ending balance:
collectively evaluated for impairment		$	100,442			$	256,536			$	52,375			$	133,615			$	53,970			$	596,938

		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				& onstruction				& 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
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	)		$	(652	)
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

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

June 30, 2016		Commercial				Commercial RE				Agricultural				Residential				Consumer
($ in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
1-2		$	227			$	47			$	43			$	36			$	7			$	360
3			28,569				84,220				7,943				114,564				51,063				286,359
4			71,141				166,128				44,389				18,833				2,984				303,475
Total Pass (1 - 4)			99,937				250,395				52,375				133,433				54,054				590,194
Special Mention (5)			-				4,457				-				574				63				5,094
Substandard (6)			145				1,741				-				411				66				2,363
Doubtful (7)			360				5,330				-				1,088				138				6,916
Loss (8)			-				-				-				-				-				-
Total Loans		$	100,442			$	261,923			$	52,375			$	135,506			$	54,321			$	604,567

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
June 30, 2016		Past Due				Past Due				90 Days				Due				Current				Receivable
Commercial & Industrial		$	148			$	-			$	54			$	202			$	100,240			$	100,442
Commercial RE & Construction			-				935				5,008				5,943				255,980				261,923
Agricultural & Farmland			-				-				-				-				52,375				52,375
Residential Real Estate			89				-				187				276				135,230				135,506
Consumer & Other			37				-				124				161				54,160				54,321
Total Loans		$	274			$	935			$	5,373			$	6,582			$	597,985			$	604,567

($ 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

Six Months Ended June 30, 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			744				744				-				766				11
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			997				1,040				-				1,199				34
Consumer & Other		81				81				-				96				4
All Impaired Loans < $100,000			438				438				-				438				-
With a specific allowance recorded:
Commercial & Industrial			-				-				-				-				-
Commercial RE & Construction			4,643				4,893				1,758				4,924				-
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			894				895				151				962				19
Consumer & Other			270				270				19				274				9
Totals:
Commercial & Industrial		$	-			$	-			$	-			$	-			$	-
Commercial RE & Construction		$	5,387			$	5,637			$	1,758			$	5,690			$	11
Agricultural & Farmland		$	-			$	-			$	-			$	-		$	-
Residential Real Estate		$	1,891			$	1,935			$	151			$	2,161			$	53
Consumer & Other		$	351			$	351			$	19			$	370			$	13
All Impaired Loans < $100,000		$	438			$	438			$	-			$	438			$	-

Three Months Ended June 30, 2016		Average Recorded				Interest Income
($'s in thousands)	Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	-			$	-
Commercial RE & Construction			761				6
Agricultural & Farmland			-				-
Residential Real Estate			1,195				16
Consumer & Other			94				2
All Impaired Loans < $100,000			438				-
With a specific allowance recorded:
Commercial & Industrial			-				-
Commercial RE & Construction			4,924				-
Agricultural & Farmland			-				-
Residential Real Estate			958				10
Consumer & Other			272				4
Totals:
Commercial & Industrial		$	-			$	-
Commercial RE & Construction		$	5,685			$	6
Agricultural & Farmland		$	-			$	-
Residential Real Estate		$	2,153			$	26
Consumer & Other		$	366			$	6
All Impaired Loans < $100,000		$	438			$	-

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			4,644				4,893				1,759				5,006				90
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,056				1,013				167				1,084				45
Consumer & Other			374				374				37				385				22
Totals:
Commercial & Industrial		$	126			$	1,214			$	-			$	1,388			$	-
Commercial RE & Construction		$	5,754			$	6,003			$	1,759			$	6,212			$	117
Agricultural & Farmland		$	-			$	-			$	-			$	-			$	-
Residential Real Estate		$	1,713			$	1,670		$	167			$	1,946			$	97
Consumer & Other		$	464			$	464			$	37			$	492			$	31
All Impaired Loans < $100,000		$	131			$	131			$	-			$	131			$	-

		Six Months Ended								Three Months Ended
		Average Recorded				Interest Income				Average Recorded				Interest Income
June 30, 2015		Investment				Recognized				Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	316			$	-			$	316			$	-
Commercial RE & Construction			1,089				19				1,077				6
Agricultural & Farmland			-				-				-				-
Residential Real Estate			767				26				764				13
Consumer & Other			112				4				110				3
All Impaired Loans < $100,000			334				-				334				-
With a specific allowance recorded:
Commercial & Industrial			1,152				-				1,152				-
Commercial RE & Construction			1,448				1				1,447				-
Agricultural & Farmland			-				-				-				-
Residential Real Estate			1,050				22				1,046				12
Consumer & Other			391				12				388				5
Totals:
Commercial & Industrial		$	1,468			$	-			$	1,468			$	-
Commercial RE & Construction		$	2,537			$	20			$	2,524			$	6
Agricultural & Farmland		$	-			$	-			$	-			$	-
Residential Real Estate		$	1,817			$	48			$	1,810			$	25
Consumer & Other		$	503			$	16			$	498			$	8
All Impaired Loans < $100,000		$	334			$	-			$	334			$	-

Summary of newly restructured loans by type of modification

Three Months ended June 30, 2016

($ in thousands)

Number of Loans

Pre-Modification  Recorded Balance

Post Modification Recorded Balance

Residential Real Estate

-

$

-

$

-

Commercial

-

-

-

Consumer & Other

-

-

-

Total Modifications

-

$

-

$

-

Interest

Total

Only

Term

Combination

Modification

Residential Real Estate

$

-

$

-

$

-

$

-

Commercial

-

-

-

-

Consumer & Other

-

-

-

-

Total Modifications

$

-

$

-

$

-

$

-

		Six Months ended June 30, 2016
($ in thousands)		Number of Loans				Pre-Modification  Recorded Balance				Post Modification Recorded Balance
Residential Real Estate			-			$	-			$	-
Commercial			-				-				-
Consumer & Other			1				221				221
Total Modifications			1			$	221			$	221

		Interest												Total
		Only				Term				Combination				Modification
Residential Real Estate		$	-			$	-			$	-			$	-
Commercial			-				-				-				-
Consumer & Other			-				221				-				221
Total Modifications		$	-			$	221			$	-			$	221

Three Months ended June 30, 2015

($ in thousands)

Number of Loans

Pre-Modification  Recorded Balance

Post Modification Recorded Balance

Residential Real Estate

-

$

-

$

-

Commercial

-

-

-

Consumer & Other

-

-

-

Total Modifications

-

$

-

$

-

Interest

Total

Only

Term

Combination

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

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

Summary of troubled debt restructurings modified subsequently defaulted

		Number of				Recorded
($ in thousands)		Contracts				Balance
Consumer & Other			1			$	221
			1				221

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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 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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Tabular disclosure of troubled debt restructurings in the periods following the restructuring, including: (1) a description of the portion of the recorded [restructured] debt which is contingently payable based on the occurrence of future events or circumstances; (2) the dollar amount of the portion of the recorded [restructured] debt which is contingently payable based on the occurrence of future events or circumstances; and (3) a description of the circumstance, events, or conditions that would cause payments to occur or the creditor to forgive the contingent portion of recorded debt.

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