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Loans (Tables)
 12 Months Ended
Dec. 31, 2014
Loans [Abstract]  
Schedule of composition of loans categorized by the type of loan

  2014  2013 
       
Commercial, industrial, and municipal $134,768  $130,220 
Commercial real estate mortgage  203,501   212,850 
Commercial construction and development  31,364   13,672 
Residential real estate mortgage  128,347   123,980 
Residential construction and development  13,711   18,277 
Residential real estate home equity  23,517   20,677 
Consumer and individual  3,627   3,567 
         
Subtotals – Gross loans  538,835   523,243 
Loans in process of disbursement  (7,145)  (6,895)
         
Subtotals – Disbursed loans  531,690   516,348 
Net deferred loan costs  302   315 
Allowance for loan losses  (6,409)  (6,783)
         
Net loans receivable $525,583  $509,880 

 
Schedule of loans to its executive officers and directors

  2014  2013 
       
Loans outstanding at beginning $6,663  $7,371 
New loans  1,500   3,519 
Repayments  (1,183)  (4,227)
         
Loans outstanding at end $6,980  $6,663 

 
Schedule of allowance for loan losses

  2014 
     Commercial  Residential          
  Commercial  Real Estate  Real Estate  Consumer  Unallocated  Total 
                   
Allowance for loan losses:                  
                   
Beginning balance $2,828  $2,653  $1,223  $79   –  $6,783 
Provision (credit)  (716)  (321)  1,564   33   –   560 
Recoveries  4   3   19   9   –   35 
Charge-offs  (215)  (41)  (694)  (19)  –   (969)
                         
Ending balance $1,901  $2,294  $2,112  $102   –  $6,409 
                         
Individually evaluated for impairment $976  $511  $746  $25   –  $2,258 
                         
Collectively evaluated for impairment $925  $1,783  $1,366  $77   –  $4,151 
                         
Loans receivable (gross):                        
                         
Individually evaluated for impairment $10,542  $5,378  $3,203  $25   –  $19,148 
                         
Collectively evaluated for impairment $124,226  $229,487  $162,372  $3,602   –  $519,687 

 

  2013 
     Commercial  Residential          
  Commercial  Real Estate  Real Estate  Consumer  Unallocated  Total 
                   
Allowance for loan losses:                  
                   
Beginning balance $3,014  $2,803  $1,511  $103  $0  $7,431 
Provision (credit)  3,435   (9)  556   33   0   4,015 
Recoveries  29   33   6   12   0   80 
Charge-offs  (3,650)  (174)  (850)  (69)  0   (4,743)
                         
Ending balance $2,828  $2,653  $1,223  $79  $0  $6,783 
                         
Individually evaluated for impairment $1,167  $695  $228  $18  $0  $2,108 
                         
Collectively evaluated for impairment $1,661  $1,958  $995  $61  $0  $4,675 
                         
Loans receivable (gross):                        
                         
Individually evaluated for impairment $8,102  $5,527  $2,129  $17  $0  $15,775 
                         
Collectively evaluated for impairment $122,118  $220,995  $160,805  $3,550  $0  $507,468 

 

  2012 
     Commercial  Residential          
  Commercial  Real Estate  Real Estate  Consumer  Unallocated  Total 
                   
Allowance for loan losses:                  
                   
Beginning balance $3,406  $3,175  $1,242  $118  $0  $7,941 
Provision (credit)  (270)  142   877   36   0   785 
Recoveries  6   4   21   6   0   37 
Charge-offs  (128)  (518)  (629)  (57)  0   (1,332)
                         
Ending balance $3,014  $2,803  $1,511  $103  $0  $7,431 
                         
Individually evaluated for impairment $1,327  $674  $407  $26  $0  $2,434 
                         
Collectively evaluated for impairment $1,687  $2,129  $1,104  $77  $0  $4,997 
                         
Loans receivable (gross):                        
                         
Individually evaluated for impairment $5,263  $4,204  $2,946  $26  $0  $12,439 
                         
Collectively evaluated for impairment $127,370  $208,096  $139,636  $4,689  $0  $479,791 

 
Schedule of loans by credit exposure

 2014 
  Commercial  Commercial Real Estate  Construction & Development  Agricultural  Government  Total 
                   
High quality (risk rating 1) $147  $0  $0  $0  $0  $147 
Minimal risk (2)  26,159   19,062   785   1,937   60   48,003 
Average risk (3)  49,996   122,875   23,672   2,628   6,980   206,151 
Acceptable risk (4)  32,908   50,863   4,725   477   291   89,264 
Watch risk (5)  2,259   5,025   2,050   0   0   9,334 
Substandard risk (6)  384   430   0   0   0   814 
Impaired loans (7)  7,645   5,246   132   122   2,775   15,920 
                         
Totals $119,498  $203,501  $31,364  $5,164  $10,106  $369,633 

 

  2013 
  Commercial  Commercial Real Estate  Construction & Development  Agricultural  Government  Total 
                   
High quality (risk rating 1) $44  $0  $0  $0  $0  $44 
Minimal risk (2)  24,085   19,249   120   1,115   78   44,647 
Average risk (3)  51,745   145,673   8,863   2,563   6,512   215,356 
Acceptable risk (4)  26,395   34,154   2,917   424   357   64,247 
Watch risk (5)  8,146   7,572   1,632   0   0   17,350 
Substandard risk (6)  654   815   0   0   0   1,469 
Impaired loans (7)  4,860   5,387   140   152   3,090   13,629 
                         
Totals $115,929  $212,850  $13,672  $4,254  $10,037  $356,742 

 

 

  2014 
  Residential-  Residential-  Construction and       
  Prime  HELOC  Development  Consumer  Total 
                
Performing $126,035  $23,117  $13,220  $3,602  $165,974 
Impaired loans  2,312   400   491   25   3,228 
                     
Totals $128,347  $23,517  $13,711  $3,627  $169,202 

 

 

  2013 
  Residential-  Residential-  Construction and       
  Prime  HELOC  Development  Consumer  Total 
                
Performing $122,408  $20,167  $18,230  $3,550  $164,355 
Impaired loans  1,572   510   47   17   2,146 
                     
Totals $123,980  $20,677  $18,277  $3,567  $166,501 

 
Schedule of payment age analysis of loans receivable

  2014 
  30-59  60-89  90+  Total     Total  90+ and 
Loan Class Days  Days  Days  Past Due  Current  Loans  Accruing 
                      
Commercial:                     
Commercial and industrial $532  $49  $470  $1,051  $118,448  $119,498  $0 
Agricultural  0   0   122   122   5,042   5,164   0 
Government  0   0   0   0   10,106   10,106   0 
                             
Commercial real estate:                            
Commercial real estate  331   0   793   1,124   202,376   203,501   0 
Construction and development  81   0   0   81   26,044   26,125   0 
                             
Residential real estate:                            
Residential – Prime  361   321   1,184   1,866   126,481   128,347   0 
Residential – HELOC  79   102   171   352   23,165   23,517   0 
Construction and development  111   0   145   256   11,549   11,805   0 
                             
Consumer  11   4   0   15   3,612   3,627   0 
                             
Totals $1,506  $476  $2,885  $4,867  $526,823  $531,690  $0 

 

  2013 
  30-59  60-89  90+  Total     Total  90+ and 
Loan Class Days  Days  Days  Past Due  Current  Loans  Accruing 
                      
Commercial:                     
Commercial and industrial $284  $57  $610  $951  $114,978  $115,929  $0 
Agricultural  0   0   152   152   4,102   4,254   0 
Government  0   0   0   0   10,037   10,037   0 
                             
Commercial real estate:                            
Commercial real estate  376   547   1,276   2,199   210,651   212,850   0 
Construction  and development  0   0   0   0   11,434   11,434   0 
                             
Residential real estate:                            
Residential – Prime  369   87   335   791   123,189   123,980   0 
Residential – HELOC  45   14   314   373   20,304   20,677   0 
Construction and development  37   0   0   37   13,583   13,620   0 
                             
Consumer  15   10   9   34   3,533   3,567   0 
                             
Totals $1,126  $715  $2,696  $4,537  $511,811  $516,348  $0 

 
Schedule of impaired loans

  December 31, 
  2014  2013  2012 
          
Impaired loans without a valuation allowance $9,021  $9,303  $3,410 
Impaired loans with a valuation allowance  10,127   6,472   9,029 
             
Total impaired loans before valuation allowances  19,148   15,775   12,439 
Valuation allowance related to impaired loans  2,258   2,108   2,434 
             
Net impaired loans $16,890  $13,667  $10,005 

 

  Years Ended December 31, 
  2014  2013  2012 
          
Average recorded investment, net of allowance for loan losses $17,465  $14,109  $12,026 
             
Interest income recognized $586  $534  $569 
             
Interest income recognized on a cash basis on impaired loans $0  $0  $0 

 
Schedule of impaired loans, by loan class

  2014 
  Unpaid        Average  Interest 
  Principal  Related  Recorded  Recorded  Income 
  Balance  Allowance  Investment  Investment  Recognized 
                
With no related allowance recorded:               
                
Commercial and industrial $2,285  $0  $2,235  $2,549  $195 
Commercial real estate  2,836   0   2,577   2,476   86 
Commercial construction and development  0   0   0   0   0 
Agricultural  0   0   0   0   0 
Government  2,775   0   2,775   2,933   72 
Residential – Prime  1,377   0   1,281   1,074   34 
Residential – HELOC  153   0   153   132   5 
Residential construction and development  0   0   0   0   0 
Consumer  0   0   0   0   0 
                     
With an allowance recorded:                    
                     
Commercial and industrial $5,697  $940  $5,410  $3,705  $162 
Commercial real estate  3,041   488   2,669   2,840   7 
Commercial construction and development  135   23   132   136   6 
Agricultural  127   36   122   137   0 
Residential – Prime  1,538   390   1,031   869   18 
Residential – HELOC  273   186   247   324   0 
Residential construction and development  503   170   491   269   1 
Consumer  26   25   25   21   0 
                     
Totals:                    
                     
Commercial and industrial $7,982  $940  $7,645  $6,254  $357 
Commercial real estate  5,877   488   5,246   5,316   93 
Commercial construction and development  135   23   132   136   6 
Agricultural  127   36   122   137   0 
Government  2,775   0   2,775   2,933   72 
Residential – Prime  2,915   390   2,312   1,943   52 
Residential – HELOC  426   186   400   456   5 
Residential construction and development  503   170   491   269   1 
Consumer  26   25   25   21   0 

 

  2013 
  Unpaid        Average  Interest 
  Principal  Related  Recorded  Recorded  Income 
  Balance  Allowance  Investment  Investment  Recognized 
                
With no related allowance recorded:               
                
Commercial and industrial $2,906  $0  $2,861  $2,172  $135 
Commercial real estate  2,555   0   2,376   1,740   85 
Commercial construction and development  1   0   0   0   0 
Agricultural  0   0   0   0   0 
Government  3,090   0   3,090   1,545   150 
Residential – Prime  979   0   866   845   14 
Residential – HELOC  110   0   110   55   3 
Residential construction and development  0   0   0   0   0 
Consumer  0   0   0   0   0 
                     
With an allowance recorded:                    
                     
Commercial and industrial $2,231  $1,112  $1,999  $2,813  $43 
Commercial real estate  3,143   621   3,011   2,955   81 
Commercial construction and development  142   74   140   171   8 
Agricultural  152   55   152   153   0 
Residential – Prime  749   101   706   1,085   9 
Residential – HELOC  412   119   400   453   5 
Residential construction and development  49   8   47   106   1 
Consumer  19   18   17   22   0 
                     
Totals:                    
                     
Commercial and industrial $5,137  $1,112  $4,860  $4,985  $178 
Commercial real estate  5,698   621   5,387   4,695   166 
Commercial construction and development  143   74   140   171   8 
Agricultural  152   55   152   153   0 
Government  3,090   0   3,090   1,545   150 
Residential – Prime  1,728   101   1,572   1,930   23 
Residential – HELOC  522   119   510   508   8 
Residential construction and development  49   8   47   106   1 
Consumer  19   18   17   22   0 

 
Schedule of loans on nonaccrual status

  2014  2013 
       
Commercial:      
Commercial and industrial $2,519  $1,575 
Agricultural  122   152 
         
Commercial real estate:        
Commercial real estate  3,505   4,103 
Construction and development  18   17 
         
Residential real estate:        
Residential – Prime  1,426   1,059 
Residential – HELOC  280   387 
Construction and development  476   30 
         
Consumer  25   17 
         
Totals $8,371  $7,340 

 
Schedule of modifications of troubled debt

 

        Postmodification 
     Premodification  Outstanding 
     Outstanding  Recorded 
  Number of  Recorded  Investment 
As of December 31, 2014 contracts  Investment  at Period-End 
Commercial and industrial  5  $1,252  $1,152 
Commercial and real estate  7   1,469   1,374 
Government  1   2,775   2,775 
Residential real estate - Prime  3   401   275 

  

  Number of Contracts  Recorded Investment at
Period-End		 
Commercial and industrial  4  $323 
Commercial real estate  3   337 
Residential real estate - Prime  2   0 

 

        Postmodification 
     Premodification  Outstanding 
     Outstanding  Recorded 
  Number of  Recorded  Investment 
As of December 31, 2013 contracts  Investment  at Period-End 
             
Commercial and industrial  7  $1,012  $642 
Commercial and real estate  5   587   564 
Residential real estate - Prime  5   867   852 

 

 

  Number of
Contracts		  Recorded
Investment at
Period-End		 
Commercial and industrial  1  $0 
Commercial real estate  1   80 
Residential real estate - Prime  1   87