Loans Receivable and Loans Held for Sale (Tables)

6 Months Ended

Jun. 30, 2015

Loans and Leases Receivable Disclosure [Abstract]

Schedule of composition of loans receivable

	June 30,			December 31,
	2015			2014
Residential real estate	$	55,295		$	56,674
Commercial real estate		32,576			30,653
Agricultural real estate		36,745			38,128
Commercial construction real estate		1,154			4,035
Residential construction real estate		1,061			940
Home equity, home improvement and second mortgages		31,589			32,741
Commercial operating and term		6,839			5,718
Agricultural operating and term		6,825			7,714
Vehicle		1,979			1,671
Consumer		6,283			6,279
Total loans		180,346			184,553
Net deferred loan origination fees		(303	)		(345	)
Allowance for loan loss		(2,184	)		(2,158	)
Loans receivable, net	$	177,859		$	182,050

Schedule of loans receivable

	June 30, 2015
							Loans Past
			30–59 Days		60–89 Days		Due 90 Days		Total
	Current		Past Due		Past Due		or More		Past Due		Total
Residential real estate	$	52,122	$	1,375	$	719	$	1,079	$	3,173	$	55,295
Commercial real estate		31,653		923		-		-		923		32,576
Agricultural real estate		36,064		117		-		564		681		36,745
Commercial construction real estate		1,154		-		-		-		-		1,154
Residential construction real estate		1,061		-		-		-		-		1,061
Home equity, home improvement and second mortgages		31,183		262		62		82		406		31,589
Commercial operating and term		6,659		-		117		63		180		6,839
Agricultural operating and term		6,825		-		-		-		-		6,825
Vehicle		1,939		5		-		35		40		1,979
Consumer		6,228		26		-		29		55		6,283
Total loans	$	174,888	$	2,708	$	898	$	1,852	$	5,458	$	180,346
Nonperforming loans	$	-	$	-	$	-	$	1,852	$	1,852	$	1,852

	December 31, 2014
							Loans Past
			30–59 Days		60–89 Days		Due 90 Days		Total
	Current		Past Due		Past Due		or More		Past 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

	June 30, 2015
			Loans Past Due
			90 Days or More
	Nonaccrual		and Still Accruing
Residential real estate	$	1,079	$	-
Commercial real estate		-		-
Agricultural real estate		564		-
Commercial construction real estate		-		-
Residential construction real estate		-		-
Home equity, home improvement and second mortgages		82		-
Commercial operating and term		63		-
Agricultural operating and term		-		-
Vehicle		35		-
Consumer		29		-
Total	$	1,852	$	-

	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

	June 30, 2015
			Special
	Pass		Mention		Substandard		Doubtful		Total
Commercial real estate	$	30,444	$	1,427	$	705	$	-	$	32,576
Commercial construction real estate		1,154		-		-		-		1,154
Commercial operating and term		6,629		15		195		-		6,839
Agricultural operating and term		6,792		33		-		-		6,825
Total	$	45,019	$	1,475	$	900	$	-	$	47,394

	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

	June 30. 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	$	491	$	491	$	-	$	494	$	13
With an allowance recorded:
Residential real estate		422		422		80		422		19
Commercial real estate		2,619		2,619		341		2,622		55
Home equity, home improvement and  second mortgages		31		31		32		31		-
Commercial operating and term		59		59		29		65		2
Consumer		6		6		3		6		-
Vehicle		3		3		3		3		-
Total	$	3,631	$	3,631	$	488	$	3,663	$	89

	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 June 30, 2015
	Balance,										Balance,
	Beginning		Charge-offs			Recoveries		Provision			Ending
Residential real estate	$	552	$	(9	)	$	-	$	(15	)	$	528
Commercial real estate		785		-			-		1			786
Agricultural real estate		155		-			-		4			159
Commercial construction real estate		-		-			-		-			-
Residential construction real estate		4		-			-		8			12
Home equity, home improvement and second mortgages		474		(85	)		5		53			447
Commercial operating and term		114		-			-		3			117
Agricultural operating and term		25		-			-		5			30
Vehicle		30		-			1		(4	)		27
Consumer		113		(6	)		26		(55	)		78
Total	$	2,252	$	(100	)	$	32	$	-		$	2,184

	Six Months Ended June 30, 2015
	Balance,										Balance,
	Beginning		Charge-offs			Recoveries		Provision			Ending
Residential real estate	$	545	$	(9	)	$	9	$	(17	)	$	528
Commercial real estate		722		-			-		64			786
Agricultural real estate		155		-			-		4			159
Commercial construction real estate		12		-			-		(12	)		-
Residential construction real estate		13		-			-		(1	)		12
Home equity, home improvement and second mortgages		431		(89	)		14		91			447
Commercial operating and term		109		-			-		8			117
Agricultural operating and term		31		-			-		(1	)		30
Vehicle		28		-			4		(5	)		27
Consumer		112		(9	)		36		(61	)		78
Total	$	2,158	$	(107	)	$	63	$	70		$	2,184

	Three Months Ended June 30, 2014
	Balance,										Balance,
	Beginning		Charge-offs			Recoveries		Provision			Ending
Residential real estate	$	439	$	(3	)	$	-	$	48		$	484
Commercial real estate		649		-			-		63			712
Agricultural real estate		127		-			-		15			142
Commercial construction real estate		9		-			7		(15	)		1
Residential construction real estate		4		-			-		14			18
Home equity, home improvement and second mortgages		249		(93	)		34		124			314
Commercial operating and term		92		(1	)		-		2			93
Agricultural operating and term		10		-			-		4			14
Vehicle		32		-			1		(3	)		30
Consumer		214		(1	)		15		(102	)		126
Total	$	1,825	$	(98	)	$	57	$	150		$	1,934

	Six Months Ended June 30, 2014
	Balance,										Balance,
	Beginning		Charge-offs			Recoveries		Provision			Ending
Residential real estate	$	433	$	(3	)	$	-	$	54		$	484
Commercial real estate		624		-			7		81			712
Agricultural real estate		130		-			-		12			142
Commercial construction real estate		2		-			-		(1	)		1
Residential construction real estate		11		-			-		7			18
Home equity, home improvement and second mortgages		254		(177	)		37		200			314
Commercial operating and term		87		(1	)		-		7			93
Agricultural operating and term		18		-			-		(4	)		14
Vehicle		30		-			3		(3	)		30
Consumer		135		(10	)		34		(33	)		126
Total	$	1,724	$	(191	)	$	81	$	320		$	1,934

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

	June 30, 2015
	Individually		Collectively
	Evaluated for		Evaluated for
	Impairment		Impairment		Total
Allowance for loan losses:
Residential real estate	$	80	$	448	$	528
Commercial real estate		341		445		786
Agricultural real estate		-		159		159
Commercial construction real estate		-		-		-
Residential construction real estate		-		12		12
Home equity, home improvement and second mortgages		32		415		447
Commercial operating and term		29		88		117
Agricultural operating and term		-		30		30
Vehicle		3		24		27
Consumer		3		75		78
Total	$	488	$	1,696	$	2,184

	June 30, 2015
	Individually		Collectively
	Evaluated for		Evaluated for
	Impairment		Impairment		Total
Loans:
Residential real estate	$	913	$	54,382	$	55,295
Commercial real estate		2,619		29,957		32,576
Agricultural real estate		-		36,745		36,745
Commercial construction real estate		-		1,154		1,154
Residential construction real estate		-		1,061		1,061
Home equity, home improvement and second mortgages		31		31,558		31,589
Commercial operating and term		59		6,780		6,839
Agricultural operating and term		-		6,825		6,825
Vehicle		3		1,976		1,979
Consumer		6		6,277		6,283
Total	$	3,631	$	176,715	$	180,346

	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		-		28		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	$	56,674
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