Loans Receivable and Loans Held for Sale (Tables)

9 Months Ended

Sep. 30, 2015

Loans and Leases Receivable Disclosure [Abstract]

Schedule of composition of loans receivable

	September 30,			December 31,
	2015			2014
Residential real estate	$	61,091		$	56,674
Commercial real estate		32,255			30,653
Agricultural real estate		40,469			38,128
Commercial construction real estate		2,827			4,035
Residential construction real estate		1,319			940
Home equity, home improvement and second mortgages		33,031			32,741
Commercial operating and term		9,551			5,718
Agricultural operating and term		9,839			7,714
Vehicle		2,720			1,671
Consumer		6,573			6,279
Total loans		199,675			184,553
Net deferred loan origination fees		(214	)		(345	)
Allowance for loan loss		(2,125	)		(2,158	)
Loans receivable, net	$	197,336		$	182,050

Schedule of loans receivable

	September 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	$	58,636	$	964	$	99	$	1,392	$	2,455	$	61,091
Commercial real estate		32,173		-		82		-		82		32,255
Agricultural real estate		39,914		-		-		555		555		40,469
Commercial construction real estate		2,827		-		-		-		-		2,827
Residential construction real estate		1,319		-		-		-		-		1,319
Home equity, home improvement and second mortgages		32,793		131		59		48		238		33,031
Commercial operating and term		9,248		-		-		303		303		9,551
Agricultural operating and term		9,839		-		-		-		-		9,839
Vehicle		2,659		22		3		36		61		2,720
Consumer		6,505		46		-		22		68		6,573
Total loans	$	195,913	$	1,163	$	243	$	2,356	$	3,762	$	199,675
Nonperforming loans	$	-	$	-	$	-	$	2,356	$	2,356	$	2,356

	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

	September 30, 2015
			Loans Past Due
			90 Days or More
	Nonaccrual		and Still Accruing
Residential real estate	$	1,392	$	-
Commercial real estate		-		-
Agricultural real estate		555		-
Commercial construction real estate		-		-
Residential construction real estate		-		-
Home equity, home improvement and second mortgages		48		-
Commercial operating and term		303		-
Agricultural operating and term		-		-
Vehicle		36		-
Consumer		22		-
Total	$	2,356	$	-

	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

	September 30, 2015
			Special
	Pass		Mention		Substandard		Doubtful		Total
Commercial real estate	$	29,012	$	1,980	$	1,263	$	-	$	32,255
Agricultural real estate		39,914		165		390		-		40,469
Commercial construction real estate		2,827		-		-		-		2,827
Commercial operating and term		9,523		58		258		-		9,551
Agricultural operating and term		9,806		33		-		-		9,839
Total	$	91,082	$	2,236	$	1,911	$	-	$	94,941

	December 31, 2014
			Special
	Pass		Mention		Substandard		Doubtful		Total
Commercial real estate	$	26,449	$	3,556	$	648	$	-	$	30,653
Agricultural real estate		38,128		-		-		-		38,128
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

	September 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	$	473	$	473	$	-	$	493	$	18
Commercial real estate		575		575		-		666		18
With an allowance recorded:
Residential real estate		414		414		79		440		27
Commercial real estate		1,884		1,884		329		1,910		58
Home equity, home improvement and second mortgages		-		-		-		-		-
Commercial operating and term		209		209		181		221		6
Consumer		7		7		5		3		1
Vehicle		2		2		2		8		-
Total	$	3,564	$	3,564	$	596	$	3,741	$	128

	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 September 30, 2015
	Balance,										Balance,
	Beginning		Charge-offs			Recoveries		Provision			Ending
Residential real estate	$	528	$	-		$	-	$	(49	)	$	479
Commercial real estate		786		-			-		(83	)		703
Agricultural real estate		159		-			-		(14	)		145
Commercial construction real estate		6		-			-		8			14
Residential construction real estate		6		-			-		1			7
Home equity, home improvement and second mortgages		447		(26	)		4		(25	)		400
Commercial operating and term		117		-			-		144			261
Agricultural operating and term		30		-			-		(1	)		29
Vehicle		27		-			-		-			27
Consumer		78		(17	)		50		(51	)		60
Total	$	2,184	$	(43	)	$	54	$	(70	)	$	2,125

	Nine Months Ended September 30, 2015
	Balance,										Balance,
	Beginning		Charge-offs			Recoveries		Provision			Ending
Residential real estate	$	545	$	(9	)	$	9	$	(66	)	$	479
Commercial real estate		722		-			-		(19	)		703
Agricultural real estate		155		-			-		(10	)		145
Commercial construction real estate		12		-			-		2			14
Residential construction real estate		13		-			-		(6	)		7
Home equity, home improvement and second mortgages		431		(115	)		18		66			400
Commercial operating and term		109		-			-		152			261
Agricultural operating and term		31		-			-		(2	)		29
Vehicle		28		-			4		(5	)		27
Consumer		112		(26	)		86		(112	)		60
Total	$	2,158	$	(150	)	$	117	$	-		$	2,125

	Three Months Ended September 30, 2014
	Balance,										Balance,
	Beginning		Charge-offs			Recoveries		Provision			Ending
Residential real estate	$	484	$	(3	)	$	11	$	9		$	501
Commercial real estate		712		-			-		(16	)		696
Agricultural real estate		142		-			-		9			151
Commercial construction real estate		8		-					14			22
Residential construction real estate		11		-			-		(5	)		6
Home equity, home improvement and second mortgages		314		(4	)		2		80			392
Commercial operating and term		93		-			-		21			114
Agricultural operating and term		14		-			-		7			21
Vehicle		30		-			1		(4	)		27
Consumer		126		(14	)		13		(15	)		110
Total	$	1,934	$	(21	)	$	27	$	100		$	2,040

	Nine Months Ended September 30, 2014
	Balance,										Balance,
	Beginning		Charge-offs			Recoveries		Provision			Ending
Residential real estate	$	433	$	(6	)	$	11	$	63		$	501
Commercial real estate		624		-			7		65			696
Agricultural real estate		130		-			-		21			151
Commercial construction real estate		2		-			-		20			22
Residential construction real estate		11		-			-		(5	)		6
Home equity, home improvement and second mortgages		254		(181	)		39		280			392
Commercial operating and term		87		(1	)		-		28			114
Agricultural operating and term		18		-			-		3			21
Vehicle		30		-			3		(6	)		27
Consumer		135		(24	)		48		(49	)		110
Total	$	1,724	$	(212	)	$	108	$	420		$	2,040

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

	September 30, 2015
	Individually		Collectively
	Evaluated for		Evaluated for
	Impairment		Impairment		Total
Loans:
Residential real estate	$	887	$	60,204	$	61,091
Commercial real estate		2,459		29,796		32,255
Agricultural real estate		-		40,469		40,469
Commercial construction real estate		-		2,827		2,827
Residential construction real estate		-		1,319		1,319
Home equity, home improvement and second mortgages		-		33,031		33,031
Commercial operating and term		209		9,342		9,551
Agricultural operating and term		-		9,839		9,839
Vehicle		2		2,718		2,720
Consumer		7		6,566		6,573
Total	$	3,564	$	196,111	$	199,675

	September 30, 2015
	Individually		Collectively
	Evaluated for		Evaluated for
	Impairment		Impairment		Total
Allowance for loan losses:
Residential real estate	$	79	$	400	$	479
Commercial real estate		329		374		703
Agricultural real estate		-		145		145
Commercial construction real estate		-		14		14
Residential construction real estate		-		7		7
Home equity, home improvement and second mortgages		-		400		400
Commercial operating and term		181		80		261
Agricultural operating and term		-		29		29
Vehicle		2		25		27
Consumer		5		55		60
Total	$	596	$	1,529	$	2,125

	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

	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