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Note 18 - Regulatory Matters (Details) - Regulatory Ratios of the Consolidated Company and Its Subsidiary Banks - USD ($)
$ in Thousands
Dec. 31, 2015
Dec. 31, 2014
Consolidated Entities [Member]    
Common Equity Tier 1 Risk-based Capital1    
Common Equity Tier 1 Risk-Based Capital, actual, amout $ 172,871  
Common Equity Tier 1 Risk-Based Capital, actual, ratio 14.91%  
Common Equity Tier 1 Risk-Based Capital, capital adequacy purposes, amount $ 52,184  
Common Equity Tier 1 Risk-Based Capital, capital adequacy purposes, ratio 4.50%  
Common Equity Tier 1 Risk-Based Capital, to be well-capitalized, amount  
Common Equity Tier 1 Risk-Based Capital, to be well-capitalized, ratio  
Tier 1 Risk-based Capital1    
Tier 1 Risk-Based Capital, actual, amount [1] $ 220,371 $ 215,090
Tier 1 Risk-Based Capital, actual, ratio [1] 19.00% 19.75%
Tier 1 Risk-Based Capital, capital adequacy purposes, amount [1] $ 69,579 $ 43,569
Tier 1 Risk-Based Capital, capital adequacy purposes, ratio [1] 6.00% 4.00%
Tier 1 Risk-Based Capital, to be well-capitalized, amount [1]
Tier 1 Risk-Based Capital, to be well-capitalized, ratio [1]
Total Risk-based Capital 1    
Total Risk-Based Capital, actual, amount [1] $ 230,686 $ 228,710
Total Risk-Based Capital, actual, ratio [1] 19.89% 21.00%
Total Risk-Based Capital, capital adequacy purposes, amount [1] $ 92,772 $ 87,137
Total Risk-Based Capital, capital adequacy purposes, ratio [1] 8.00% 8.00%
Total Risk-Based Capital, to be well-capitalized, amount [1]
Total Risk-Based Capital, to be well-capitalized, ratio [1]
Tier 1 Leverage Capital 2    
Tier 1 Leverage Capital, actual, amount [2] $ 220,371 $ 215,090
Tier 1 Leverage Capital, actual, ratio [2] 12.46% 12.04%
Tier 1 Leverage Capital, capital adequacy purposes, amount [2] $ 70,746 $ 71,461
Tier 1 Leverage Capital, capital adequacy purposes, ratio [2] 4.00% 4.00%
Tier 1 Leverage Capital, to be well-capitalized, amount [2]
Tier 1 Leverage Capital, to be well-capitalized, ratio [2]
Farmers Bank [Member]    
Common Equity Tier 1 Risk-based Capital1    
Common Equity Tier 1 Risk-Based Capital, actual, amout $ 63,552  
Common Equity Tier 1 Risk-Based Capital, actual, ratio 15.57%  
Common Equity Tier 1 Risk-Based Capital, capital adequacy purposes, amount $ 18,366  
Common Equity Tier 1 Risk-Based Capital, capital adequacy purposes, ratio 4.50%  
Common Equity Tier 1 Risk-Based Capital, to be well-capitalized, amount $ 26,529  
Common Equity Tier 1 Risk-Based Capital, to be well-capitalized, ratio 6.50%  
Tier 1 Risk-based Capital1    
Tier 1 Risk-Based Capital, actual, amount [1] $ 63,552 $ 65,744
Tier 1 Risk-Based Capital, actual, ratio [1] 15.57% 17.71%
Tier 1 Risk-Based Capital, capital adequacy purposes, amount [1] $ 24,488 $ 14,852
Tier 1 Risk-Based Capital, capital adequacy purposes, ratio [1] 6.00% 4.00%
Tier 1 Risk-Based Capital, to be well-capitalized, amount [1] $ 32,651 $ 22,278
Tier 1 Risk-Based Capital, to be well-capitalized, ratio [1] 8.00% 6.00%
Total Risk-based Capital 1    
Total Risk-Based Capital, actual, amount [1] $ 66,728 $ 69,418
Total Risk-Based Capital, actual, ratio [1] 16.35% 18.70%
Total Risk-Based Capital, capital adequacy purposes, amount [1] $ 32,651 $ 29,704
Total Risk-Based Capital, capital adequacy purposes, ratio [1] 8.00% 8.00%
Total Risk-Based Capital, to be well-capitalized, amount [1] $ 40,814 $ 37,130
Total Risk-Based Capital, to be well-capitalized, ratio [1] 10.00% 10.00%
Tier 1 Leverage Capital 2    
Tier 1 Leverage Capital, actual, amount [2] $ 63,552 $ 65,744
Tier 1 Leverage Capital, actual, ratio [2] 9.20% 9.40%
Tier 1 Leverage Capital, capital adequacy purposes, amount [2] $ 27,629 $ 27,965
Tier 1 Leverage Capital, capital adequacy purposes, ratio [2] 4.00% 4.00%
Tier 1 Leverage Capital, to be well-capitalized, amount [2] $ 34,537 $ 34,956
Tier 1 Leverage Capital, to be well-capitalized, ratio [2] 5.00% 5.00%
United Bank [Member]    
Common Equity Tier 1 Risk-based Capital1    
Common Equity Tier 1 Risk-Based Capital, actual, amout $ 65,862  
Common Equity Tier 1 Risk-Based Capital, actual, ratio 18.67%  
Common Equity Tier 1 Risk-Based Capital, capital adequacy purposes, amount $ 15,879  
Common Equity Tier 1 Risk-Based Capital, capital adequacy purposes, ratio 4.50%  
Common Equity Tier 1 Risk-Based Capital, to be well-capitalized, amount $ 22,936  
Common Equity Tier 1 Risk-Based Capital, to be well-capitalized, ratio 6.50%  
Tier 1 Risk-based Capital1    
Tier 1 Risk-Based Capital, actual, amount $ 65,862 $ 57,691 [1]
Tier 1 Risk-Based Capital, actual, ratio 18.67% 18.00% [1]
Tier 1 Risk-Based Capital, capital adequacy purposes, amount $ 21,171 $ 12,820 [1]
Tier 1 Risk-Based Capital, capital adequacy purposes, ratio 6.00% 4.00% [1]
Tier 1 Risk-Based Capital, to be well-capitalized, amount $ 28,228 $ 19,230 [1]
Tier 1 Risk-Based Capital, to be well-capitalized, ratio 8.00% 6.00% [1]
Total Risk-based Capital 1    
Total Risk-Based Capital, actual, amount $ 69,456 $ 61,728 [1]
Total Risk-Based Capital, actual, ratio 19.68% 19.26% [1]
Total Risk-Based Capital, capital adequacy purposes, amount $ 28,228 $ 25,640 [1]
Total Risk-Based Capital, capital adequacy purposes, ratio 8.00% 8.00% [1]
Total Risk-Based Capital, to be well-capitalized, amount $ 35,286 $ 32,050 [1]
Total Risk-Based Capital, to be well-capitalized, ratio 10.00% 10.00% [1]
Tier 1 Leverage Capital 2    
Tier 1 Leverage Capital, actual, amount [2] $ 65,862 $ 57,691
Tier 1 Leverage Capital, actual, ratio [2] 12.89% 11.08%
Tier 1 Leverage Capital, capital adequacy purposes, amount [2] $ 20,442 $ 20,829
Tier 1 Leverage Capital, capital adequacy purposes, ratio [2] 4.00% 4.00%
Tier 1 Leverage Capital, to be well-capitalized, amount [2] $ 25,553 $ 26,037
Tier 1 Leverage Capital, to be well-capitalized, ratio [2] 5.00% 5.00%
First Citizens Bank [Member]    
Common Equity Tier 1 Risk-based Capital1    
Common Equity Tier 1 Risk-Based Capital, actual, amout $ 28,743  
Common Equity Tier 1 Risk-Based Capital, actual, ratio 13.55%  
Common Equity Tier 1 Risk-Based Capital, capital adequacy purposes, amount $ 9,543  
Common Equity Tier 1 Risk-Based Capital, capital adequacy purposes, ratio 4.50%  
Common Equity Tier 1 Risk-Based Capital, to be well-capitalized, amount $ 13,784  
Common Equity Tier 1 Risk-Based Capital, to be well-capitalized, ratio 6.50%  
Tier 1 Risk-based Capital1    
Tier 1 Risk-Based Capital, actual, amount [1] $ 28,743 $ 29,703
Tier 1 Risk-Based Capital, actual, ratio [1] 13.55% 13.66%
Tier 1 Risk-Based Capital, capital adequacy purposes, amount [1] $ 12,724 $ 8,700
Tier 1 Risk-Based Capital, capital adequacy purposes, ratio [1] 6.00% 4.00%
Tier 1 Risk-Based Capital, to be well-capitalized, amount [1] $ 16,965 $ 13,049
Tier 1 Risk-Based Capital, to be well-capitalized, ratio [1] 8.00% 6.00%
Total Risk-based Capital 1    
Total Risk-Based Capital, actual, amount [1] $ 30,048 $ 31,094
Total Risk-Based Capital, actual, ratio [1] 14.17% 14.30%
Total Risk-Based Capital, capital adequacy purposes, amount [1] $ 16,965 $ 17,399
Total Risk-Based Capital, capital adequacy purposes, ratio [1] 8.00% 8.00%
Total Risk-Based Capital, to be well-capitalized, amount [1] $ 21,207 $ 21,749
Total Risk-Based Capital, to be well-capitalized, ratio [1] 10.00% 10.00%
Tier 1 Leverage Capital 2    
Tier 1 Leverage Capital, actual, amount [2] $ 28,743 $ 29,703
Tier 1 Leverage Capital, actual, ratio [2] 9.20% 9.44%
Tier 1 Leverage Capital, capital adequacy purposes, amount [2] $ 12,493 $ 12,587
Tier 1 Leverage Capital, capital adequacy purposes, ratio [2] 4.00% 4.00%
Tier 1 Leverage Capital, to be well-capitalized, amount [2] $ 15,617 $ 15,734
Tier 1 Leverage Capital, to be well-capitalized, ratio [2] 5.00% 5.00%
Citizens Northern [Member]    
Common Equity Tier 1 Risk-based Capital1    
Common Equity Tier 1 Risk-Based Capital, actual, amout $ 25,770  
Common Equity Tier 1 Risk-Based Capital, actual, ratio 14.42%  
Common Equity Tier 1 Risk-Based Capital, capital adequacy purposes, amount $ 8,044  
Common Equity Tier 1 Risk-Based Capital, capital adequacy purposes, ratio 4.50%  
Common Equity Tier 1 Risk-Based Capital, to be well-capitalized, amount $ 11,619  
Common Equity Tier 1 Risk-Based Capital, to be well-capitalized, ratio 6.50%  
Tier 1 Risk-based Capital1    
Tier 1 Risk-Based Capital, actual, amount [1] $ 25,770 $ 24,575
Tier 1 Risk-Based Capital, actual, ratio [1] 14.42% 14.46%
Tier 1 Risk-Based Capital, capital adequacy purposes, amount [1] $ 10,725 $ 6,798
Tier 1 Risk-Based Capital, capital adequacy purposes, ratio [1] 6.00% 4.00%
Tier 1 Risk-Based Capital, to be well-capitalized, amount [1] $ 14,300 $ 10,197
Tier 1 Risk-Based Capital, to be well-capitalized, ratio [1] 8.00% 6.00%
Total Risk-based Capital 1    
Total Risk-Based Capital, actual, amount [1] $ 28,004 $ 26,703
Total Risk-Based Capital, actual, ratio [1] 15.67% 15.71%
Total Risk-Based Capital, capital adequacy purposes, amount [1] $ 14,300 $ 13,596
Total Risk-Based Capital, capital adequacy purposes, ratio [1] 8.00% 8.00%
Total Risk-Based Capital, to be well-capitalized, amount [1] $ 17,875 $ 16,995
Total Risk-Based Capital, to be well-capitalized, ratio [1] 10.00% 10.00%
Tier 1 Leverage Capital 2    
Tier 1 Leverage Capital, actual, amount [2] $ 25,770 $ 24,575
Tier 1 Leverage Capital, actual, ratio [2] 10.79% 10.11%
Tier 1 Leverage Capital, capital adequacy purposes, amount [2] $ 9,555 $ 9,723
Tier 1 Leverage Capital, capital adequacy purposes, ratio [2] 4.00% 4.00%
Tier 1 Leverage Capital, to be well-capitalized, amount [2] $ 11,943 $ 12,153
Tier 1 Leverage Capital, to be well-capitalized, ratio [2] 5.00% 5.00%
[1] Common Equity Tier 1 Risk-based, Tier 1 Risk-based, and Total Risk-based Capital ratios are computed by dividing a bank's Common Equity Tier 1, Tier 1, or Total Capital, as defined by regulation, by a risk-weighted sum of the bank's assets, with the risk weighting determined by general standards established by regulation. The safest assets (e.g., government obligations) are assigned a weighting of 0% with riskier assets receiving higher ratings (e.g., ordinary commercial loans are assigned a weighting of 100%).
[2] Tier 1 Leverage ratio is computed by dividing a bank's Tier 1 Capital by its total quarterly average assets, as defined by regulation.Payment of dividends by the Company's subsidiary banks is subject to certain regulatory restrictions as set forth in national and state banking lawsand regulations. Generally, capital distributions are limited to undistributed net income for the current and prior two years, subject to the capitalrequirements as summarized above.