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Loans and Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2016

Loans and Allowance for Loan Losses [Abstract]

Summary of categories of loans

		Total Loans								Non-Accrual Loans
($ in thousands)		Sept. 2016				Dec. 2015				Sept. 2016				Dec. 2015
Commercial & Industrial		$	100,951			$	86,542				146				188
Commercial RE & Construction			268,408				242,208				1,393				5,670
Agricultural & Farmland			54,609				43,835				5				7
Residential Real Estate			139,757				130,806				1,152				749
Consumer & Other			55,333				54,224				193				32
Total Loans		$	619,058			$	557,615			$	2,889			$	6,646
Unearned Income		$	294			$	44
Total Loans, net of unearned income		$	619,352			$	557,659
Allowance for loan losses		$	(7,320	)		$	(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 - September 30, 2016
Beginning balance		$	1,137			$	4,126			$	189			$	1,342			$	656			$	7,450
Charge Offs			(42	)			(30	)			-				-				(64	)		$	(136	)
Recoveries			1				-				1				1				3				6
Provision			155				(960	)			142				460				203				-
Ending Balance		$	1,251			$	3,136			$	332			$	1,803			$	798			$	7,320
For the Nine Months Ended - September 30, 2016
Beginning balance		$	914			$	3,886			$	204			$	1,312			$	674			$	6,990
Charge Offs			(134	)			(30	)			-				-				(68	)		$	(232	)
Recoveries			248				6				2				1				55				312
Provision			223				(726	)			126				490				137				250
Ending Balance		$	1,251			$	3,136			$	332			$	1,803			$	798			$	7,320
Loans Receivable at September 30, 2016
Allowance:
Ending balance:
individually evaluated for impairment		$	-			$	127			$	-			$	148			$	19			$	294
Ending balance:
collectively evaluated for impairment		$	1,251			$	3,009			$	332			$	1,655			$	779			$	7,026
Loans:
Ending balance:
individually evaluated for impairment		$	-			$	1,772			$	-			$	1,874			$	346			$	3,992
Ending balance:
collectively evaluated for impairment		$	100,951			$	266,636			$	54,609			$	137,883			$	54,987			$	615,066

		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 - 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
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			$	701			$	7,076

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

September 30, 2016		Commercial				Commercial RE &				Agricultural				Residential				Consumer
($ in thousands)		& Industrial				Construction				& Farmland				Real Estate				& Other				Total
1-2		$	1,207			$	44			$	40			$	338			$	4			$	1,633
3			27,841				84,276				9,661				111,581				52,185				285,544
4			71,312				176,270				44,908				25,801				2,824				321,115
Total Pass (1 - 4)			100,360				260,590				54,609				137,720				55,013				608,292
Special Mention (5)			-				4,419				-				566				62				5,047
Substandard (6)			150				2,006				-				408				64				2,628
Doubtful (7)			441				1,394				-				1,063				193				3,091
Loss (8)			-				-				-				-				-				-
Total Loans		$	100,951			$	268,408			$	54,609			$	139,757			$	55,333			$	619,058

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
September 30, 2016		Past Due				Past Due				90 Days				Due				Current				Receivable
Commercial & Industrial		$	-			$	-			$	110			$	110			$	100,841			$	100,951
Commercial RE & Construction			56				909				1,135				2,100				266,308				268,408
Agricultural & Farmland			-				-				-				-				54,609				54,609
Residential Real Estate			-				55				233				288				139,469				139,757
Consumer & Other			17				51				181				249				55,084				55,333
Total Loans		$	73			$	1,015			$	1,659			$	2,747			$	616,311			$	619,058

($ 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

Nine Months Ended  September 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			637				637				-				658				16
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			987				1,031				-				1,195				51
Consumer & Other			20				78				-				94				6
All Impaired Loans < $100,000			398				398				-				398				-
With a specific allowance recorded:
Commercial & Industrial			-				-				-				-				-
Commercial RE & Construction			1,135				1,385				127				1,404				-
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			887				887				148				957				29
Consumer & Other			268				268				19				272				11
Totals:
Commercial & Industrial		$	-			$	-			$	-			$	-			$	-
Commercial RE & Construction		$	1,772			$	2,022			$	127			$	2,062			$	16
Agricultural & Farmland		$	-			$	-			$	-			$	-			$	-
Residential Real Estate		$	1,874			$	1,918			$	148			$	2,152			$	80
Consumer & Other		$	346			$	346			$	19			$	366			$	17
All Impaired Loans < $100,000		$	398			$	398			$	-			$	398			$	-

Three Months Ended September 30, 2016		Average Recorded				Interest Income
($'s in thousands)		Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	-			$	-
Commercial RE & Construction			647				6
Agricultural & Farmland			-				-
Residential Real Estate			1,186				17
Consumer & Other			89				2
All Impaired Loans < $100,000			438				-
With a specific allowance recorded:
Commercial & Industrial			-				-
Commercial RE & Construction			1,404				-
Agricultural & Farmland			-				-
Residential Real Estate			945				10
Consumer & Other			267				2
Totals:
Commercial & Industrial		$	-			$	-
Commercial RE & Construction		$	2,051			$	6
Agricultural & Farmland		$	-			$	-
Residential Real Estate		$	2,131			$	27
Consumer & Other		$	356			$	4
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			$	-

		Nine Months Ended								Three Months Ended
		Average Recorded				Interest Income				Average Recorded				Interest Income
September 30, 2015		Investment				Recognized				Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	316			$	-			$	316			$	-
Commercial RE & Construction			704				25				797				6
Agricultural & Farmland			-				-				-				-
Residential Real Estate			673				38				859				8
Consumer & Other			114				7				125				3
All Impaired Loans < $100,000			344				-				344				-
With a specific allowance recorded:
Commercial & Industrial			19				-				1,080				-
Commercial RE & Construction			4,949				13				1,954				3
Agricultural & Farmland			-				-				-				-
Residential Real Estate			1,025				33				1,080				10
Consumer & Other			337				17				362				5
Totals:
Commercial & Industrial		$	335			$	-			$	1,396			$	-
Commercial RE & Construction		$	5,653			$	38			$	2,751			$	9
Agricultural & Farmland		$	-			$	-			$	-			$	-
Residential Real Estate		$	1,698			$	71			$	1,939			$	18
Consumer & Other		$	451			$	24			$	487			$	8
All Impaired Loans < $100,000		$	344			$	-			$	344			$	-

Summary of newly restructured loans by type of modification

		Three Months ended Sep. 30, 2016
($ in thousands)		Number of Loans				Pre- Modification  Recorded Balance				Post Modification Recorded Balance
Residential Real Estate			-			$	-			$	-
Commercial			1				309				309
Consumer & Other			-				-				-
Total Modifications			1			$	309			$	309

		Interest												Total
		Only				Term				Combination				Modification
Residential Real Estate		$	-			$	-			$	-			$	-
Commercial			-				309				-				309
Consumer & Other			-				-				-				-
Total Modifications		$	-			$	309			$	-			$	309

		Nine Months ended Sep. 30, 2016
($ in thousands)		Number of Loans				Pre- Modification  Recorded Balance				Post Modification Recorded Balance
Residential Real Estate			-			$	-			$	-
Commercial			1				309				309
Consumer & Other			1				221				221
Total Modifications			2			$	530			$	530

		Interest												Total
		Only				Term				Combination				Modification
Residential Real Estate		$	-			$	-			$	-			$	-
Commercial			-				309				-				309
Consumer & Other			-				221				-				221
Total Modifications		$	-			$	530			$	-			$	530

Three Months ended Sep. 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

$

-

$

-

$

-

$

-

		Nine Months ended Sep. 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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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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