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Loans and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2019

Receivables [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

		Total Loans								Nonaccrual Loans
($ in thousands)		December 2019				December 2018				December 2019				December 2018
Commercial & industrial		$	151,047			$	127,041			$	1,772			$	731
Commercial real estate - owner occupied			98,488				95,651				1,362				-
Commercial real estate - nonowner occupied			268,294				245,140				464				218
Agricultural			50,994				52,012				-				-
Residential real estate			193,159				187,104				1,635				1,738
Home equity line of credit (HELOC)			48,070				47,382				249				208
Consumer			14,738				16,954				18				11
Total Loans		$	824,790			$	771,284			$	5,500			$	2,906
Net deferred costs		$	720			$	599
Total Loans, net deferred costs		$	825,510			$	771,883
Allowance for loan losses		$	(8,755	)		$	(8,167	)

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

($ in thousands)		2019				2018
Loan commitments and unused lines of credit		$	187,855			$	168,731
Standby letters of credit			2,657				2,145
Totals		$	190,512			$	170,876

Financing Receivable, Allowance for Credit Loss [Table Text Block]

($ in thousands)
For the Twelve Months Ended December 31, 2019		Commercial & industrial				Commercial real estate				Agricultural				Residential real estate				Consumer				Total
Beginning balance		$	1,435			$	2,923			$	482			$	2,567			$	760			$	8,167
Charge offs			(143	)			-				-				(53	)			(63	)			(259	)
Recoveries			9				1				-				14				23				47
Provision			582				678				(48	)			(325	)			(87	)			800
Ending balance		$	1,883			$	3,602			$	434			$	2,203			$	633			$	8,755

		Commercial & industrial				Commercial real estate				Agricultural				Residential real estate				Consumer				Total
Loans Receivable at December 31, 2019
Allowance:
Ending balance: individually evaluated for impairment		$	511			$	147			$	-			$	68			$	-			$	726
Ending balance: collectively evaluated for impairment		$	1,372			$	3,455			$	434			$	2,135			$	633			$	8,029
Totals		$	1,883			$	3,602			$	434			$	2,203			$	633			$	8,755
Loans:
Ending balance: individually evaluated for impairment		$	1,722			$	1,558			$	-			$	2,274			$	31			$	5,585
Ending balance: collectively evaluated for impairment		$	149,325			$	365,224			$	50,994			$	190,885			$	62,777			$	819,205
Totals		$	151,047			$	366,782			$	50,994			$	193,159			$	62,808			$	824,790

($ in thousands)
For the Twelve Months Ended December 31, 2018		Commercial & industrial				Commercial real estate				Agricultural				Residential real estate				Consumer				Total
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

		Commercial & industrial				Commercial real estate				Agricultural				Residential real estate				Consumer				Total
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
Totals		$	1,435			$	2,923			$	482			$	2,567			$	760			$	8,167
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
Totals		$	127,041			$	340,791			$	52,012			$	187,104			$	64,336			$	771,284

Financing Receivable Credit Quality Indicators [Table Text Block]

($ in thousands)
December 31, 2019		Commercial & industrial				Commercial real estate - owner occupied				Commercial real estate - nonowner occupied				Agricultural				Residential real estate				HELOC				Consumer				Total
Pass (1 - 4)		$	147,667			$	96,836			$	265,839			$	50,994			$	190,438			$	47,787			$	14,706			$	814,267
Special Mention (5)			597				-				543				-				-				-				-				1,140
Substandard (6)			1,444				290				1,663				-				2,689				283				32				6,401
Doubtful (7)			1,339				1,362				249				-				32				-				-				2,982
Loss (8)			-				-				-				-				-				-				-				-
Total Loans		$	151,047			$	98,488			$	268,294			$	50,994			$	193,159			$	48,070			$	14,738			$	824,790

December 31, 2018		Commercial & industrial				Commercial real estate - owner occupied				Commercial real estate - nonowner occupied				Agricultural				Residential real estate				HELOC				Consumer				Total
Pass (1 - 4)		$	123,861			$	95,651			$	243,188			$	51,702			$	184,581			$	47,148			$	16,854			$	762,985
Special Mention (5)			680				-				20				310				-				-				-				1,010
Substandard (6)			2,305				-				1,714				-				2,488				234				100				6,841
Doubtful (7)			195				-				218				-				35				-				-				448
Loss (8)			-				-				-				-				-				-				-				-
Total Loans		$	127,041			$	95,651			$	245,140			$	52,012			$	187,104			$	47,382			$	16,954			$	771,284

Financing Receivable, Past Due [Table Text Block]

($ in thousands) December 31, 2019		30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days Past Due				Total Past Due				Current				Total Loans Receivable
Commercial & industrial		$	64			$	-			$	312			$	376			$	150,671			$	151,047
Commercial real estate - owner occupied			-				-				-				-				98,488				98,488
Commercial real estate - nonowner occupied			-				-				215				215				268,079				268,294
Agricultural			13				-				-				13				50,981				50,994
Residential real estate			309				415				644				1,368				191,791				193,159
HELOC			166				91				56				313				47,757				48,070
Consumer			65				93				14				172				14,566				14,738
Total Loans		$	617			$	599			$	1,241			$	2,457			$	822,333			$	824,790

December 31, 2018		30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days Past Due				Total Past Due				Current				Total Loans Receivable
Commercial & industrial		$	120			$	-			$	661			$	781			$	126,260			$	127,041
Commercial real estate - owner occupied			-				-				-				-				95,651				95,651
Commercial real estate - nonowner occupied			342				1				-				343				244,797				245,140
Agricultural			-				-				-				-				52,012				52,012
Residential real estate			2,391				824				372				3,587				183,517				187,104
HELOC			163				16				55				234				47,148				47,382
Consumer			14				63				23				100				16,854				16,954
Total Loans		$	3,030			$	904			$	1,111			$	5,045			$	766,239			$	771,284

Impaired Financing Receivables [Table Text Block]

($ in thousands)		Recorded				Unpaid Principal				Related				Average Recorded				Interest Income
Twelve Months Ended December 31, 2019		Investment				Balance				Allowance				Investment				Recognized
With no related allowance recorded:
Commercial & industrial		$	722			$	1,092			$	-			$	1,377			$	114
Commercial real estate - owner occupied			-				-				-				-				-
Commercial real estate - nonowner occupied			196				197				-				259				21
Agricultural			-				-				-				-				-
Residential real estate			1,621				1,687				-				2,001				106
HELOC			16				16								18				1
Consumer			15				15				-				19				1
With a specific allowance recorded:
Commercial & industrial			1,000				1,000				511				823				49
Commercial real estate - owner occupied			1,362				1,362				147				1,362				38
Commercial real estate - nonowner occupied			-				-				-				-				-
Agricultural			-				-				-				-				-
Residential real estate			653				653				68				666				31
HELOC			-				-				-				-				-
Consumer			-				-				-				-				-
Totals:
Commercial & industrial		$	1,722			$	2,092			$	511			$	2,200			$	163
Commercial real estate - owner occupied		$	1,362			$	1,362			$	147			$	1,362			$	38
Commercial real estate - nonowner occupied		$	196			$	197			$	-			$	259			$	21
Agricultural		$	-			$	-			$	-			$	-			$	-
Residential real estate		$	2,274			$	2,340			$	68			$	2,667			$	137
HELOC		$	16			$	16			$	-			$	18			$	1
Consumer		$	15			$	15			$	-			$	19			$	1

($ in thousands)		Recorded				Unpaid Principal				Related				Average Recorded				Interest Income
Twelve Months Ended December 31, 2018		Investment				Balance				Allowance				Investment				Recognized
With no related allowance recorded:
Commercial & industrial		$	575			$	802			$	-			$	370			$	21
Commercial real estate - owner occupied			-				-				-				-				-
Commercial real estate - nonowner occupied			283				283				-				336				21
Agricultural			-				-				-				-				-
Residential real estate			1,249				1,292				-				1,995				91
HELOC			20				20				-				21				1
Consumer			93				93				-				104				7
With a specific allowance recorded:
Commercial & industrial			125				125				61				127				21
Commercial real estate - owner occupied			-				-				-				-				-
Commercial real estate - nonowner occupied			-				-				-				-				-
Agricultural			-				-				-				-				-
Residential real estate			862				888				73				426				20
HELOC			-				-				-				-				-
Consumer			77				77				4				91				6
Totals:
Commercial & industrial		$	700			$	927			$	61			$	497			$	42
Commercial real estate - owner occupied		$	-			$	-			$	-			$	-			$	-
Commercial real estate - nonowner occupied		$	283			$	283			$	-			$	336			$	21
Agricultural		$	-			$	-			$	-			$	-			$	-
Residential real estate		$	2,111			$	2,180			$	73			$	2,421			$	111
HELOC		$	20			$	20			$	-			$	21			$	1
Consumer		$	170			$	170			$	4			$	195			$	13

Financing Receivable, Troubled Debt Restructuring [Table Text Block]

($ in thousands)		Number of Loans				Pre-Modification Recorded Balance				Post Modification Recorded Balance
Commercial & industrial			3			$	763			$	763
Total modifications			3			$	763			$	763

		Interest												Total
		Only				Term				Combination				Modification
Commercial & industrial		$	150			$	613			$	-			$	763
Total modifications		$	150			$	613			$	-			$	763

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