Loans Receivable and Loans Held for Sale (Tables)

3 Months Ended

Mar. 31, 2015

Loans and Leases Receivable Disclosure [Abstract]

Schedule of composition of loans receivable

	March 31,			December 31,
	2015			2014
Residential real estate	$	56,932		$	56,674
Commercial real estate		33,696			30,653
Agricultural real estate		37,491			38,128
Commercial construction real estate		182			4,035
Residential construction real estate		813			940
Home equity, home improvement and second mortgages		32,293			32,741
Commercial operating and term		5,989			5,718
Agricultural operating and term		6,139			7,714
Vehicle		1,704			1,671
Consumer		6,120			6,279
Total loans		181,359			184,553
Net deferred loan origination fees		(325	)		(345	)
Allowance for loan loss		(2,252	)		(2,158	)
Loans receivable, net	$	178,782		$	185,050

Schedule of loans receivable

	March 31, 2015
							Loans Past
			30–59  Days		60–89 Days		Due 90 Days		Total Past
	Current		Past Due		Past Due		or More		Due		Total
Residential real estate	$	54,930	$	1,112	$	-	$	890	$	2,002	$	56,932
Commercial real estate		33,674		22		-		-		22		33,696
Agricultural real estate		36,924		-		399		168		567		37,491
Commercial construction real estate		182		-		-		-		-		182
Residential construction real estate		813		-		-		-		-		813
Home equity, home improvement and second mortgages		32,029		142		-		122		264		32,293
Commercial operating and term		5,914		10		-		65		75		5,989
Agricultural operating and term		6,028		111		-		-		111		6,139
Vehicle		1,647		22		-		35		57		1,704
Consumer		6,069		26		16		9		51		6,120
Total loans	$	178,210	$	1,445	$	415	$	1,289	$	3,149	$	181,359
Nonperforming loans	$	-	$	-	$	-	$	1,289	$	1,289	$	1,289

	December 31, 2014
							Loans Past
			30–59 Days		60–89 Days		Due 90 Days		Total Past
	Current		Past Due		Past Due		or More		Due		Total
Residential real estate	$	54,698	$	782	$	507	$	687	$	1,976	$	56,674
Commercial real estate		30,653		-		-		-		-		30,653
Agricultural real estate		37,843		285		-		-		285		38,128
Commercial construction real estate		4,035		-		-		-		-		4,035
Residential construction real estate		940		-		-		-		-		940
Home equity, home improvement and second mortgages		32,291		193		2		255		450		32,741
Commercial operating and term		5,569		82		-		67		149		5,718
Agricultural operating and term		7,674		40		-		-		40		7,714
Vehicle		1,661		8		1		1		10		1,671
Consumer		6,243		26		10		-		36		6,279
Total loans	$	181,607	$	1,416	$	520	$	1,010	$	2,946	$	184,553
Nonperforming loans	$	-	$	-	$	-	$	1,010	$	1,010	$	1,010

Schedule of non-accrual loans

	March 31, 2015
			Loans Past Due
			90 Days or More
	Nonaccrual		and Still Accruing
Residential real estate	$	890	$	-
Commercial real estate		-		-
Agricultural real estate		168		-
Commercial construction real estate		-		-
Residential construction real estate		-		-
Home equity, home improvement and second mortgages		122		-
Commercial operating and term		65		-
Agricultural operating and term		-		-
Vehicle		35		-
Consumer		9		-
Total	$	1,289	$	-

	December 31, 2014
			Loans Past Due
			90 Days or More
	Nonaccrual		and Still Accruing
Residential real estate	$	687	$	-
Commercial real estate		-		-
Agricultural real estate		-		-
Commercial construction real estate		-		-
Residential construction real estate		-		-
Home equity, home improvement and second mortgages		255		-
Commercial operating and term		67		-
Agricultural operating and term		-		-
Vehicle		1		-
Consumer		-		-
Total	$	1,010	$	-

Schedule of credit quality indicators

	March 31, 2015
			Special
	Pass		Mention		Substandard		Doubtful		Total
Commercial real estate	$	30,218	$	2,830	$	648	$	-	$	33,696
Commercial construction real estate		182		-		-		-		182
Commercial operating and term		5,794		-		195		-		5,989
Agricultural operating and term		6,139		-		-		-		6,139
Total	$	42,333	$	2,830	$	843	$	-	$	46,006

	December 31, 2014
			Special
	Pass		Mention		Substandard		Doubtful		Total
Commercial real estate	$	26,449	$	3,556	$	648	$	-	$	30,653
Commercial construction real estate		4,035		-		-		-		4,035
Commercial operating and term		5,426		-		292		-		5,718
Agricultural operating and term		7,714		-		-		-		7,714
Total	$	43,624	$	3,556	$	940	$	-	$	48,120

Schedule of impaired loans

	March 31. 2015
	Unpaid				Allowance for		Average		Interest
	Principal		Recorded		Loan Losses		Recorded		Income
	Balance		Investment		Allocated		Investment		Recognized
With no related allowance recorded:
Residential real estate	$	483	$	483	$	-	$	396	$	6
With an allowance recorded:
Residential real estate		810		810		111		821		14
Commercial real estate		2,627		2,627		341		2,632		24
Home equity, home improvement and second mortgages		103		103		103		105		1
Commercial operating and term		61		61		30		66		1
Consumer		17		17		14		17		1
Total	$	4,101	$	4,101	$	599	$	4,037	$	47

	December 31, 2014
	Unpaid				Allowance for		Average		Interest
	Principal		Recorded		Loan Losses		Recorded		Income
	Balance		Investment		Allocated		Investment		Recognized
With no related allowance recorded:
Residential real estate	$	461	$	461	$	-	$	505	$	27
With an allowance recorded:
Residential real estate		822		822		115		830		34
Commercial real estate		2,637		2,637		341		2,690		99
Home equity, home improvement and second mortgages		73		73		73		74		2
Commercial operating and term		63		63		32		-		2
Consumer		16		16		12		16		2
Total	$	4,072	$	4,072	$	573	$	4,115	$	166

Schedule of allowance for loan losses

	Three Months Ended March 31, 2015
	Balance,										Balance,
	Beginning		Charge-offs			Recoveries		Provision			Ending
Residential real estate	$	545	$	-		$	9	$	(2	)	$	552
Commercial real estate		722		-			-		63			785
Agricultural real estate		155		-			-		-			155
Commercial construction real estate		12		-			-		(12	)		-
Residential construction real estate		13		-			-		(9	)		4
Home equity, home improvement and second mortgages		431		(4	)		9		38			474
Commercial operating and term		109		-			-		5			114
Agricultural operating and term		31		-			-		(6	)		25
Vehicle		28		-			3		(1	)		30
Consumer		112		(3	)		10		(6	)		113
Total	$	2,158	$	(7	)	$	31	$	70		$	2,252

	Three Months Ended March 31, 2014
	Balance,										Balance,
	Beginning		Charge-offs			Recoveries		Provision			Ending
Residential real estate	$	433	$	-		$	-	$	6		$	439
Commercial real estate		624		-			-		25			649
Agricultural real estate		130		-			-		-			127
Commercial construction real estate		2		-			-		7			9
Residential construction real estate		11		-			-		(7	)		4
Home equity, home improvement and second mortgages		254		(84	)		3		76			249
Commercial operating and term		87		-			-		5			92
Agricultural operating and term		18		-			-		(8	)		10
Vehicle		30		-			1		1			32
Consumer		135		(9	)		20		68			214
Total	$	1,724	$	(93	)	$	24	$	170		$	1,825

Schedule of allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method

	March 31, 2015
	Individually		Collectively
	Evaluated for		Evaluated for
	Impairment		Impairment		Total
Allowance for loan losses:
Residential real estate	$	111	$	441	$	552
Commercial real estate		341		444		785
Agricultural real estate		-		155		155
Commercial construction real estate		-		-		-
Residential construction real estate		-		4		4
Home equity, home improvement and second mortgages		103		371		474
Commercial operating and term		30		84		114
Agricultural operating and term		-		25		25
Vehicle		-		30		30
Consumer		14		99		113
Total	$	599	$	1,653	$	2,252

	March 31, 2015
	Individually		Collectively
	Evaluated for		Evaluated for
	Impairment		Impairment		Total
Loans:
Residential real estate	$	1,293	$	55,639	$	56,932
Commercial real estate		2,627		31,069		33,696
Agricultural real estate		-		37,491		37,491
Commercial construction real estate		-		182		182
Residential construction real estate		-		813		813
Home equity, home improvement and second mortgages		103		32,190		32,293
Commercial operating and term		61		5,928		5,989
Agricultural operating and term		-		6,139		6,139
Vehicle		-		1,704		1,704
Consumer		17		6,103		6,120
Total	$	4,101	$	177,258	$	181,359

	December 31, 2014
	Individually		Collectively
	Evaluated for		Evaluated for
	Impairment		Impairment		Total
Allowance for loan losses:
Residential real estate	$	115	$	430	$	545
Commercial real estate		341		381		722
Agricultural real estate		-		155		155
Commercial construction real estate		-		12		12
Residential construction real estate		-		13		13
Home equity, home improvement and second mortgages		73		358		431
Commercial operating and term		32		77		109
Agricultural operating and term		-		31		31
Vehicle		-		29		28
Consumer		12		100		112
Total	$	573	$	1,585	$	2,158

	December 31, 2014
	Individually		Collectively
	Evaluated for		Evaluated for
	Impairment		Impairment		Total
Loans:
Residential real estate	$	1,283	$	55,390	$	56,673
Commercial real estate		2,637		28,016		30,653
Agricultural real estate		-		38,128		38,128
Commercial construction real estate		-		4,035		4,035
Residential construction real estate		-		940		940
Home equity, home improvement and second mortgages		73		32,668		32,741
Commercial operating and term		63		5,655		5,718
Agricultural operating and term		-		7,714		7,714
Vehicle		-		1,671		1,671
Consumer		16		6,263		6,279
Total	$	4,072	$	180,481	$	184,553