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Loans and Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2020

Receivables [Abstract]

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

		Total Loans								Nonaccrual Loans
($ in thousands)		March 2020				December 2019				March 2020				December 2019
Commercial & industrial		$	150,790			$	151,047			$	1,309			$	1,772
Commercial real estate - owner occupied			101,289				98,488				1,358				1,362
Commercial real estate - nonowner occupied			274,442				268,294				458				464
Agricultural			47,660				50,994				-				-
Residential real estate			193,501				193,159				2,369				1,635
Home equity line of credit (HELOC)			48,213				48,070				263				249
Consumer			14,121				14,738				25				18
Total Loans		$	830,016			$	824,790			$	5,782			$	5,500
Net deferred costs		$	748			$	720
Total Loans, net deferred costs		$	830,764			$	825,510
Allowance for loan losses		$	(8,958	)		$	(8,755	)

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

Allowance for loan losses
($ in thousands)
For the Three Months Ended March 31, 2020		Commercial & industrial				Commercial real estate				Agricultural				Residential real estate				Consumer				Total
Beginning balance		$	1,883			$	3,602			$	434			$	2,203			$	633			$	8,755
Charge offs			(388	)			-				-				-				(12	)			(400	)
Recoveries			1				-				-				1				1				3
Provision			153				66				41				238				102				600
Ending balance		$	1,649			$	3,668			$	475			$	2,442			$	724			$	8,958

For the Three Months Ended March 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			(48	)			-				-				-				(12	)			(60	)
Recoveries			-				-				-				-				14				14
Provision			(53	)			346				(16	)			(251	)			(26	)			-
Ending balance		$	1,334			$	3,269			$	466			$	2,316			$	736			$	8,121

Loans Receivable at March 31, 2020		Commercial & industrial				Commercial real estate				Agricultural				Residential real estate				Consumer				Total
Allowance:
Ending balance: individually evaluated for impairment		$	1			$	-			$	-			$	66			$	-			$	67
Ending balance: collectively evaluated for impairment		$	1,648			$	3,668			$	475			$	2,376			$	724			$	8,891
Totals		$	1,649			$	3,668			$	475			$	2,442			$	724			$	8,958
Loans:
Ending balance: individually evaluated
for impairment		$	1,261			$	1,766			$	-			$	2,950			$	27			$	6,004
Ending balance: collectively evaluated for impairment		$	149,529			$	373,965			$	47,660			$	190,551			$	62,307			$	824,012
Totals		$	150,790			$	375,731			$	47,660			$	193,501			$	62,334			$	830,016

Loans Receivable at December 31, 2019		Commercial & industrial				Commercial real estate				Agricultural				Residential real estate				Consumer				Total
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

Financing Receivable Credit Quality Indicators [Table Text Block]

($ in thousands) March 31, 2020		Commercial & industrial				Commercial real estate - owner occupied				Commercial real estate - nonowner occupied				Agricultural				Residential real estate				HELOC				Consumer				Total
Pass (1 - 4)		$	147,732			$	99,649			$	272,021			$	47,649			$	190,334			$	47,891			$	14,014			$	819,290
Special Mention (5)			575				-				539				-				-				-				-				1,114
Substandard (6)			1,581				282				1,424				11				3,136				322				107				6,863
Doubtful (7)			902				1,358				458				-				31				-				-				2,749
Loss (8)			-				-				-				-				-				-				-				-
Total Loans		$	150,790			$	101,289			$	274,442			$	47,660			$	193,501			$	48,213			$	14,121			$	830,016

December 31, 2019		Commercial & industrial				Commercial real estate - owner occupied				Commercial real estate - nonowner				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

Financing Receivable, Past Due [Table Text Block]

($ in thousands)		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
March 31, 2020		Past Due				Past Due				90 Days Past Due				Due				Current				Receivable
Commercial & industrial		$	158			$	-			$	875			$	1,033			$	149,757			$	150,790
Commercial real estate - owner occupied			-				88				1,358				1,446				99,843				101,289
Commercial real estate - nonowner occupied			42				-				215				257				274,185				274,442
Agricultural			-				-				-				-				47,660				47,660
Residential real estate			40				613				1,481				2,134				191,367				193,501
HELOC			122				115				63				300				47,913				48,213
Consumer			29				224				17				270				13,851				14,121
Total Loans		$	391			$	1,040			$	4,009			$	5,440			$	824,576			$	830,016

		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
December 31, 2019		Past Due				Past Due				90 Days Past Due				Due				Current				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

Impaired Financing Receivables [Table Text Block]

($ in thousands)
Three Months Ended		Recorded				Unpaid Principal				Related				Average Recorded				Interest Income
March 31, 2020		Investment				Balance				Allowance				Investment				Recognized
With no related allowance recorded:
Commercial & industrial		$	1,069			$	1,769			$	-			$	1,922			$	15
Commercial real estate - owner occupied			1,358				1,358				-				1,362				-
Commercial real estate - nonowner occupied			408				408				-				473				3
Agricultural			-				-				-				-				-
Residential real estate			2,303				2,370				-				2,663				2
HELOC			14				14								15				-
Consumer			13				13				-				15				-
With a specific allowance recorded:
Commercial & industrial			192				249				1				249				-
Commercial real estate - owner occupied			-				-				-				-				-
Commercial real estate - nonowner occupied			-				-				-				-				-
Agricultural			-				-				-				-				-
Residential real estate			647				647				66				652				5
HELOC			-				-				-				-				-
Consumer			-				-				-				-				-
Totals:
Commercial & industrial		$	1,261			$	2,018			$	1			$	2,171			$	15
Commercial real estate - owner occupied		$	1,358			$	1,358			$	-			$	1,362			$	-
Commercial real estate - nonowner occupied		$	408			$	408			$	-			$	473			$	3
Agricultural		$	-			$	-			$	-			$	-			$	-
Residential real estate		$	2,950			$	3,017			$	66			$	3,315			$	7
HELOC		$	14			$	14			$	-			$	15			$	-
Consumer		$	13			$	13			$	-			$	15			$	-

($ in thousands)
Twelve Months Ended		Recorded				Unpaid Principal				Related				Average Recorded				Interest Income
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

Three Months Ended March 31, 2019		Average Recorded				Interest Income
($ in thousands)		Investment				Recognized
With no related allowance recorded:
Commercial & industrial		$	949			$	25
Commercial real estate - owner occupied			-				-
Commercial real estate - nonowner occupied			259				7
Agricultural			-				-
Residential real estate			1,608				24
HELOC			20				-
Consumer			-				-
With a specific allowance recorded:
Commercial & industrial			-				-
Commercial real estate - owner occupied			-				-
Commercial real estate - nonowner occupied			-				-
Agricultural			-				-
Residential real estate			1,003				12
HELOC			-				-
Consumer			21				-
Totals:
Commercial & industrial		$	949			$	25
Commercial real estate - owner occupied		$	-			$	-
Commercial real estate - nonowner occupied		$	259			$	7
Agricultural		$	-			$	-
Residential real estate		$	2,611			$	36
HELOC		$	20			$	-
Consumer		$	21			$	-

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

($ in thousands)		Number of Contracts				Recorded Balance
Residential real estate			2			$	102
Total Modifications			2			$	102

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