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Loans and Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2018

Loans and Allowance for Loan Losses [Abstract]

Summary of categories of loans

		Total Loans								Non-Accrual Loans
($ in thousands)		Mar. 2018				Dec. 2017				Mar. 2018				Dec. 2017
Commercial & Industrial		$	107,078			$	101,554				35				121
Commercial RE & Construction			338,586				332,154				487				1,322
Agricultural & Farmland			50,266				51,947				-				-
Residential Real Estate			151,820				150,854				1,714				1,123
Consumer & Other			58,956				59,619				85				138
Total Loans		$	706,706			$	696,128			$	2,321			$	2,704
Net deferred costs		$	501			$	487
Total Loans, net deferred costs		$	707,207			$	696,615
Allowance for loan losses		$	(8,219	)		$	(7,930	)

Summary of allowance for loan and lease 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, 2018
Beginning balance		$	823			$	3,779			$	505			$	2,129			$	694			$	7,930
Charge Offs			-				(19	)			-				-				(1	)		$	(20	)
Recoveries			-				3				-				1				5				9
Provision			155				(90	)			12				229				(6	)			300
Ending Balance		$	978			$	3,673			$	517			$	2,359			$	692			$	8,219

		Commercial				Commercial RE				Agricultural				Residential				Consumer
($'s in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
Loans Receivable at March 31, 2018
Allowance:
Ending balance:
individually evaluated for impairment		$	-			$	-			$	-			$	170			$	4			$	174
Ending balance:
collectively evaluated for impairment		$	978			$	3,673			$	517			$	2,189			$	688			$	8,045
Loans:
Ending balance:
individually evaluated for impairment		$	-			$	548			$	-			$	2,367			$	190			$	3,105
Ending balance:
collectively evaluated for impairment		$	107,078			$	338,038			$	50,266			$	149,453			$	58,766			$	703,601

		Commercial				Commercial RE				Agricultural				Residential				Consumer
($'s in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
Loans Receivable at December 31, 2017
Allowance:
Ending balance:
individually evaluated for impairment		$	-			$	146			$	-			$	178			$	5			$	329
Ending balance:
collectively evaluated for impairment		$	823			$	3,633			$	505			$	1,951			$	689			$	7,601
Loans:
Ending balance:
individually evaluated for impairment		$	-			$	1,385			$	-			$	1,830			$	197			$	3,412
Ending balance:
collectively evaluated for impairment		$	101,554			$	330,769			$	51,947			$	149,024			$	59,422			$	692,716

		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, 2017
Beginning balance		$	1,204			$	3,321			$	347			$	1,963			$	890			$	7,725
Charge Offs			-				-				-				(22	)			(29	)		$	(51	)
Recoveries			1				-				1				-				3				5
Provision			(207	)			(125	)			121				72				139				-
Ending Balance		$	998			$	3,196			$	469			$	2,013			$	1,003			$	7,679

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

March 31, 2018		Commercial				Commercial RE				Agricultural				Residential				Consumer
($ in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
1-2		$	19			$	9			$	-			$	828			$	1			$	857
3			18,237				92,736				7,741				112,491				56,656				287,861
4			84,804				243,601				42,064				36,370				2,065				408,904
Total Pass (1 - 4)			103,060				336,346				49,805				149,689				58,722				697,622
Special Mention (5)			3,395				1,474				461				-				61				5,391
Substandard (6)			88				438				-				2,094				173				2,793
Doubtful (7)			535				328				-				37				-				900
Loss (8)			-				-				-				-				-				-
Total Loans		$	107,078			$	338,586			$	50,266			$	151,820			$	58,956			$	706,706

December 31, 2017		Commercial				Commercial RE				Agricultural				Residential				Consumer
($ in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
1-2		$	96			$	13			$	-			$	832			$	1			$	942
3			19,883				93,222				8,080				114,130				57,204				292,519
4			80,448				236,217				43,735				34,271				2,151				396,822
Total Pass (1 - 4)			100,427				329,452				51,815				149,233				59,356				690,283
Special Mention (5)			512				1,100				132				-				66				1,810
Substandard (6)			7				580				-				1,583				197				2,367
Doubtful (7)			608				1,022				-				38				-				1,668
Loss (8)			-				-				-				-				-				-
Total Loans		$	101,554			$	332,154			$	51,947			$	150,854			$	59,619			$	696,128

Summary of loan portfolio aging analysis

($ in thousands)		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
March 31, 2018		Past Due				Past Due				90 Days				Due				Current				Receivable
Commercial & Industrial		$	209			$	20			$	3			$	232			$	106,846			$	107,078
Commercial RE & Construction			47				-				255				302				338,284				338,586
Agricultural & Farmland			-				-				-				-				50,266				50,266
Residential Real Estate			375				10				975				1,360				150,460				151,820
Consumer & Other			196				126				60				382				58,574				58,956
Total Loans		$	827			$	156			$	1,293			$	2,276			$	704,430			$	706,706

($ in thousands)		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
December 31, 2017		Past Due				Past Due				90 Days				Due				Current				Receivable
Commercial & Industrial		$	85			$	-			$	88			$	173			$	101,381			$	101,554
Commercial RE & Construction			110				-				1,086				1,196				330,958				332,154
Agricultural & Farmland			-				-				-				-				51,947				51,947
Residential Real Estate			484				379				433				1,296				149,558				150,854
Consumer & Other			182				21				103				306				59,313				59,619
Total Loans		$	861			$	400			$	1,710			$	2,971			$	693,157			$	696,128

Summary of impaired loan activity

Three Months Ended March 31, 2018		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			548				575				-				725				6
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,301				1,344				-				2,005				20
Consumer & Other			105				104				-				118				2
With a specific allowance recorded:
Commercial & Industrial			-				-				-				-				-
Commercial RE & Construction			-				-				-				-				-
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,066				1,085				170				613				7
Consumer & Other			85				85				4				86				1
Totals:
Commercial & Industrial		$	-			$	-			$	-			$	-			$	-
Commercial RE & Construction		$	548			$	575			$	-			$	725			$	6
Agricultural & Farmland		$	-			$	-			$	-			$	-			$	-
Residential Real Estate		$	2,367			$	2,429			$	170			$	2,618			$	27
Consumer & Other		$	190			$	189			$	4			$	204			$	3

Twelve Months Ended December 31, 2017			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			696				722				-				756				34
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			752				795				-				1,460				67
Consumer & Other			110				110				-				128				9
With a specific allowance recorded:
Commercial & Industrial			-				-				-				-				-
Commercial RE & Construction			689				689				146				713				-
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,078				1,097				178				628				25
Consumer & Other			87				87				5				91				5
Totals:
Commercial & Industrial		$	-			$	-			$	-			$	-			$	-
Commercial RE & Construction		$	1,385			$	1,411			$	146			$	1,469			$	34
Agricultural & Farmland		$	-			$	-			$	-			$	-			$	-
Residential Real Estate		$	1,830			$	1,892			$	178			$	2,088			$	92
Consumer & Other		$	197			$	197			$	5			$	219			$	14

Three Months Ended			Average Recorded				Interest Income
March 31, 2017			Investment				Recognized
($'s in thousands)
With no related allowance recorded:
Commercial & Industrial		$	-			$	-
Commercial RE & Construction			644				12
Agricultural & Farmland			-				-
Residential Real Estate			1,355				18
Consumer & Other			139				2
With a specific allowance recorded:
Commercial & Industrial			-				-
Commercial RE & Construction			788				(2	)
Agricultural & Farmland			-				-
Residential Real Estate			637				7
Consumer & Other			167				1
Totals:
Commercial & Industrial		$	-			$	-
Commercial RE & Construction		$	1,432			$	10
Agricultural & Farmland		$	-			$	-
Residential Real Estate		$	1,992			$	25
Consumer & Other		$	306			$	3

Summary of newly restructured loans by type of modification

($ in thousands)		Number of Contracts				Recorded Balance
Residential Real Estate			1			$	61
Commercial Real Estate			1				159
Total Modifications			2			$	220

X

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Tabular structure of summary of newly restructured loans by type of modification.

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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.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

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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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
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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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

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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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