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Loans and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2018

Loans and Allowance for Loan Losses [Abstract]

Summary of categories of loans

		Total Loans								Nonaccrual Loans
($ in thousands)		2018				2017				2018				2017
Commercial & industrial		$	127,041			$	101,554			$	731			$	121
Commercial real estate & construction			340,791				332,154				218				1,322
Agricultural & farmland			52,012				51,947				-				-
Residential real estate			187,104				150,854				1,738				1,123
Consumer & other			64,336				59,619				219				138
Total loans		$	771,284			$	696,128			$	2,906			$	2,704
Unearned income		$	599			$	487
Total loans, net of unearned income		$	771,883			$	696,615
Allowance for loan losses		$	(8,167	)		$	(7,930	)

Summary loan commitments, unused lines of credit and standby letters of credit

($ in thousands)		2018				2017
Loan commitments and unused lines of credit		$	168,731			$	170,437
Standby letters of credit			2,145				1,643
Total		$	170,876			$	172,080

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
($ in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
For the Twelve Months Ended December 31, 2018
Beginning balance		$	823			$	3,779			$	505			$	2,129			$	694			$	7,930
Charge offs			(227	)			(42	)			-				(30	)			(108	)			(407	)
Recoveries			1				28				-				2				13				44
Provision			838				(842	)			(23	)			466				161				600
Ending Balance		$	1,435			$	2,923			$	482			$	2,567			$	760			$	8,167
Loans Receivable at December 31, 2018
Allowance:
Ending balance:
individually evaluated for impairment		$	61			$	-			$	-			$	73			$	4			$	138
Ending balance:
collectively evaluated for impairment		$	1,374			$	2,923			$	482			$	2,494			$	756			$	8,029
Loans:
Ending balance:
individually evaluated for impairment		$	700			$	283			$	-			$	2,111			$	190			$	3,284
Ending balance:
collectively evaluated for impairment		$	126,341			$	340,508			$	52,012			$	184,993			$	64,146			$	768,000

		Commercial				Commercial RE				Agricultural				Residential				Consumer
($ in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
For the Twelve Months Ended December 31, 2017
Beginning balance		$	1,204			$	3,321			$	347			$	1,963			$	890			$	7,725
Charge offs			(50	)			(26	)			-				(61	)			(94	)			(231	)
Recoveries			5				2				5				6				18				36
Provision			(336	)			482				153				221				(120	)			400
Ending Balance		$	823			$	3,779			$	505			$	2,129			$	694			$	7,930
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

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

($ in thousands)		Commercial				Commercial RE				Agricultural				Residential				Consumer
December 31, 2018		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
1-2		$	195			$	-			$	-			$	-			$	-			$	195
3			19,849				94,669				8,277				145,020				62,345				330,160
4			103,817				244,170				43,425				39,561				1,657				432,630
Total Pass (1 - 4)			123,861				338,839				51,702				184,581				64,002				762,985
Special Mention (5)			680				20				310				-				-				1,010
Substandard (6)			2,305				1,714				-				2,488				334				6,841
Doubtful (7)			195				218				-				35				-				448
Loss (8)			-				-				-				-				-				-
Total Loans		$	127,041			$	340,791			$	52,012			$	187,104			$	64,336			$	771,284

($ in thousands)		Commercial				Commercial RE				Agricultural				Residential				Consumer
December 31, 2017		& 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
December 31, 2018		Past Due				Past Due				90 Days				Due				Current				Receivable
Commercial & industrial		$	120			$	-			$	661			$	781			$	126,260			$	127,041
Commercial RE & construction			342				1				-				343				340,448				340,791
Agricultural & farmland			-				-				-				-				52,012				52,012
Residential real estate			2,391				824				372				3,587				183,517				187,104
Consumer & other			177				79				78				334				64,002				64,336
Total Loans		$	3,030			$	904			$	1,111			$	5,045			$	766,239			$	771,284

($ 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

($ in thousands)
Twelve Months Ended		Recorded				Unpaid Principal				Related				Average Recorded				Interest Income
December 31, 2018		Investment				Balance				Allowance				Investment				Recognized
With no related allowance recorded:
Commercial & industrial		$	575			$	802			$	-			$	370			$	21
Commercial RE & construction			283				283				-				336				21
Agricultural & farmland			-				-				-				-				-
Residential real estate			1,249				1,292				-				1,995				91
Consumer & other			113				113				-				125				8
With a specific allowance recorded:
Commercial & industrial			125				125				61				127				21
Commercial RE & construction			-				-				-				-				-
Agricultural & farmland			-				-				-				-				-
Residential real estate			862				888				73				426				20
Consumer & other			77				77				4				91				6
Totals:
Commercial & industrial		$	700			$	927			$	61			$	497			$	42
Commercial RE & construction		$	283			$	283			$	-			$	336			$	21
Agricultural & farmland		$	-			$	-			$	-			$	-			$	-
Residential real estate		$	2,111			$	2,180			$	73			$	2,421			$	111
Consumer & other		$	190			$	190			$	4			$	216			$	14

($ in thousands)
Twelve Months Ended		Recorded				Unpaid Principal				Related				Average Recorded				Interest Income
December 31, 2017		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

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Tabular disclosure of loan commitments.

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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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