Note 8 - Loans & Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2013

Note 8 - Loans & Allowance for Loan Losses (Tables) [Line Items]

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	September 30, 2013		December 31, 2012
Commercial:
Commercial and industrial	$	102,562	$	100,063
Construction		13,285		11,061
Secured by commercial real estate		191,992		192,867
Secured by residential real estate		45,448		41,003
State and political subdivisions		35,467		34,256
Loans to depository institutions		1,250		3,250
Indirect lease financing		8,685		9,685
Retail:
1-4 family residential mortgages		28,112		28,733
Home equity loans and lines		58,140		54,860
Consumer		2,537		2,012
Total loans		487,478		477,790
Net unearned costs (fees)		59		(57	)
Loans receivable	$	487,537	$	477,733

Financing Receivable Credit Quality Indicators [Table Text Block]

September 30, 2013	Pass		Special mention		Substandard		Doubtful		Total
Commercial:
Commercial and industrial	$	96,489	$	64	$	6,009	$	-	$	102,562
Construction		10,874		873		1,538		-		13,285
Secured by commercial real estate		161,598		4,238		26,156		-		191,992
Secured by residential real estate		41,118		-		4,330		-		45,448
State and political subdivisions		33,478		-		1,989		-		35,467
Loans to depository institutions		1,250		-		-		-		1,250
Indirect lease financing		8,492		-		193		-		8,685
	$	353,299	$	5,175	$	40,215	$	-	$	398,689

December 31, 2012	Pass		Special mention		Substandard		Doubtful		Total
Commercial:
Commercial and industrial	$	88,427	$	3,843	$	7,763	$	30	$	100,063
Construction		5,558		1,513		3,990		-		11,061
Secured by commercial real estate		157,678		7,493		27,696		-		192,867
Secured by residential real estate		36,078		1,199		3,726		-		41,003
State and political subdivisions		32,303		-		1,953		-		34,256
Loans to depository institutions		3,250		-		-		-		3,250
Indirect lease financing		9,329		-		356		-		9,685
	$	332,623	$	14,048	$	45,484	$	30	$	392,185

Past Due Financing Receivables [Table Text Block]

September 30, 2013	30-59 days past due		60-89 days past due		90 days or more past due		Total past due loans		Current		Total loans receivable
Commercial:
Commercial and industrial	$	544		-		-	$	544	$	102,018	$	102,562
Construction		-		-		-		-		13,285		13,285
Secured by commercial real estate		588	$	451	$	2,548		3,587		188,404		191,992
Secured by residential real estate		1,043		1,111		-		2,154		43,294		45,448
State and political subdivisions		23		-		-		23		35,444		35,467
Loans to depository institutions		-		-		-		-		1,250		1,250
Indirect lease financing		100		138		13		251		8,435		8,685
Retail:
1-4 family residential mortgages		-		118		153		271		27,841		28,112
Home equity loans and lines		2		45		101		148		57,992		58,140
Consumer		39		2		-		41		2,496		2,537
	$	2,339	$	1,865	$	2,815	$	7,019	$	480,459	$	487,478

December 31, 2012	30-59 days past due		60-89 days past due		90 days or more past due		Total past due loans		Current		Total loans receivable
Commercial:
Commercial and industrial	$	76		-		-	$	76	$	99,987	$	100,063
Construction		-		-		-		-		11,061		11,061
Secured by commercial real estate		407	$	1,460	$	3,097		4,964		187,903		192,867
Secured by residential real estate		44		523		293		860		40,143		41,003
State and political subdivisions		71		1		-		72		34,184		34,256
Loans to depository institutions		-		-		-		-		3,250		3,250
Indirect lease financing		344		80		35		459		9,226		9,685
Retail:
1-4 family residential mortgages		-		197		-		197		28,536		28,733
Home equity loans and lines		152		153		197		502		54,358		54,860
Consumer		33		11		-		44		1,968		2,012
	$	1,127	$	2,425	$	3,622	$	7,174	$	470,616	$	477,790

Schedule of Financing Receivables, Non Accrual Status [Table Text Block]

September 30, 2013	90 days or more past due (still  accruing)		Non-accrual
Commercial:
Commercial and industrial	$	-	$	5,200
Construction		-		1,503
Secured by commercial real estate		-		4,824
Secured by residential real estate		-		3,187
State and political subdivisions		-		-
Loans to depository institutions		-		-
Indirect lease financing		-		51
Retail:
1-4 family residential mortgages		-		289
Home equity loans and lines		-		275
Consumer		-		-
	$	-	$	15,329

December 31, 2012	90 days or more past due (still accruing)		Non-accrual
Commercial:
Commercial and industrial	$	-	$	6,174
Construction		-		2,480
Secured by commercial real estate		-		6,748
Secured by residential real estate		-		2,390
State and political subdivisions		-		1
Loans to depository institutions		-		-
Indirect lease financing		-		98
Retail:
1-4 family residential mortgages		-		335
Home equity loans and lines		-		346
Consumer		-		-
	$	-	$	18,572

Allowance for Credit Losses on Financing Receivables [Table Text Block]

Three months ended September 30, 2013	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	1,994	$	131		$	(68	)	$	7	$	2,064
Construction		242		38			-			-		280
Secured by commercial real estate		3,916		(1	)		(491	)		-		3,424
Secured by residential real estate		1,437		238			-			10		1,685
State and political subdivisions		277		(5	)		(1	)		-		271
Loans to depository institutions		10		(6	)		-			-		4
Indirect lease financing		156		(64	)		-			11		103
Retail:
1-4 family residential mortgages		289		(40	)		-			-		249
Home equity loans and lines		664		(14	)		(53	)		16		613
Consumer		28		24			(21	)		4		35
Unallocated		418		(151	)	N/A			N/A			267
	$	9,431	$	150		$	(634	)	$	48	$	8,995

Three months ended September 30, 2012	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	3,467	$	(577	)	$	(27	)	$	1	$	2,864
Construction		353		(58	)		-			-		295
Secured by commercial real estate		3,190		419			-			14		3,623
Secured by residential real estate		811		272			-			-		1,083
State and political subdivisions		222		39			-			-		261
Loans to depository institutions		20		(5	)		-			-		15
Indirect lease financing		268		(36	)		(15	)		1		218
Retail:
1-4 family residential mortgages		300		3			-			-		303
Home equity loans and lines		595		(95	)		-			-		500
Consumer		18		33			(26	)		2		27
Unallocated		223		305		N/A			N/A			528
	$	9,467	$	300		$	(68	)	$	18	$	9,717

Nine months ended September 30, 2013	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	2,505	$	(395	)	$	(68	)	$	22	$	2,064
Construction		209		71			-			-		280
Secured by commercial real estate		3,795		119			(491	)		1		3,424
Secured by residential real estate		1,230		736			(336	)		55		1,685
State and political subdivisions		260		12			(1	)		-		271
Loans to depository institutions		15		(11	)		-			-		4
Indirect lease financing		168		(91	)		(1	)		27		103
Retail:
1-4 family residential mortgages		324		(75	)		-			-		249
Home equity loans and lines		582		234			(225	)		22		613
Consumer		27		40			(55	)		23		35
Unallocated		657		(390	)	N/A			N/A			267
	$	9,772	$	250		$	(1,177	)	$	150	$	8,995

Nine months ended September 30, 2012	Balance, beginning of  period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	2,959	$	(57	)	$	(101	)	$	63	$	2,864
Construction		556		(261	)		-			-		295
Secured by commercial real estate		3,124		423			-			76		3,623
Secured by residential real estate		746		423			(86	)		-		1,083
State and political subdivisions		195		66			-			-		261
Loans to depository institutions		20		(5	)		-			-		15
Indirect lease financing		312		(83	)		(38	)		27		218
Retail:
1-4 family residential mortgages		249		73			(21	)		2		303
Home equity loans and lines		625		(118	)		(19	)		12		500
Consumer		20		46			(46	)		7		27
Unallocated		435		93		N/A			N/A			528
	$	9,241	$	600		$	(311	)	$	187	$	9,717

Schedule of Credit Losses Related to Financing Receivables, Current and Noncurrent [Table Text Block]

	Allowance for Loan Losses						Loans Receivable
September 30, 2013	Balance		Balance related to loans individually  evaluated for impairment		Balance related to loans collectively evaluated for impairment		Balance		Balance individually evaluated for impairment		Balance collectively evaluated for impairment
Commercial:
Commercial and industrial	$	2,064	$	1,030	$	1,034	$	102,562	$	5,974	$	96,588
Construction		280		-		280		13,285		1,537		11,748
Secured by commercial real estate		3,424		357		3,067		191,992		14,866		177,126
Secured by residential real estate		1,685		756		929		45,448		3,528		41,920
State and political subdivisions		271		-		271		35,467		1,697		33,770
Loans to depository institutions		4		-		4		1,250		-		1,250
Indirect lease financing		103		6		97		8,685		51		8,634
Retail:
1-4 family residential mortgages		249		61		188		28,112		636		27,476
Home equity loans and lines		613		67		546		58,140		275		57,865
Consumer		35		-		35		2,537		-		2,537
Unallocated		267	N/A		N/A		N/A		N/A		N/A
	$	8,995	$	2,277	$	6,451	$	487,478	$	28,564	$	458,914

	Allowance for Loan Losses						Loans Receivable
December 31, 2012	Balance		Balance related to loans individually evaluated for impairment		Balance related to loans collectively  evaluated for impairment		Balance		Balance individually evaluated for impairment		Balance collectively evaluated for impairment
Commercial:
Commercial and industrial	$	2,505	$	1,309	$	1,196	$	100,063	$	7,753	$	92,310
Construction		209		-		209		11,061		3,990		7,071
Secured by commercial real estate		3,795		619		3,176		192,867		14,931		177,936
Secured by residential real estate		1,230		543		687		41,003		2,843		38,160
State and political subdivisions		260		-		260		34,256		1,849		32,407
Loans to depository institutions		15		-		15		3,250		-		3,250
Indirect lease financing		168		13		155		9,685		98		9,587
Retail:
1-4 family residential mortgages		324		90		234		28,733		456		28,277
Home equity loans and lines		582		127		455		54,860		384		54,476
Consumer		27		-		27		2,012		-		2,012
Unallocated		657	N/A		N/A		N/A		N/A		N/A
	$	9,772	$	2,701	$	6,414	$	477,790	$	32,304	$	445,486

Impaired Financing Receivables [Table Text Block]

September 30, 2013	Recorded investment (after charge-offs)		Unpaid principal balance		Related allowance		Average recorded investment		Interest income recognized
With no specific allowance recorded:
Commercial:
Commercial and industrial	$	3,383	$	3,735	$	-
Construction		1,537		1,806		-
Secured by commercial real estate		12,779		13,292		-
Secured by residential real estate		1,059		1,087		-
State and political subdivisions		1,697		1,697		-
Loans to depository institutions		-		-		-
Indirect lease financing		22		29		-
Retail:
1-4 family residential mortgages		363		385		-
Home equity loans and lines		208		235		-
Consumer		-		-		-
	$	21,048	$	22,266	$	-
With an allowance recorded:
Commercial:
Commercial and industrial	$	2,591	$	2,882	$	1,030
Construction		-		-		-
Secured by commercial real estate		2,087		2,522		357
Secured by residential real estate		2,469		2,628		756
State and political subdivisions		-		-		-
Loans to depository institutions		-		-		-
Indirect lease financing		29		31		6
Retail:
1-4 family residential mortgages		273		285		61
Home equity loans and lines		67		76		67
Consumer		-		-		-
	$	7,516	$	8,424	$	2,277
Total:
Commercial:
Commercial and industrial	$	5,974	$	6,617	$	1,030	$	6,487	$	31
Construction		1,537		1,806		-		3,675		45
Secured by commercial real estate		14,866		15,814		357		13,709		309
Secured by residential real estate		3,528		3,715		756		3,036		25
State and political subdivisions		1,697		1,697		-		1,798		53
Loans to depository institutions		-		-		-		-		-
Indirect lease financing		51		60		6		69		-
Retail:
1-4 family residential mortgages		636		670		61		465		4
Home equity loans and lines		275		311		67		301		1
Consumer		-		-		-		-		-
	$	28,564	$	30,690	$	2,277	$	29,540	$	468

December 31, 2012	Recorded investment (after charge-offs)		Unpaid principal balance		Related allowance		Average recorded investment		Interest income recognized
With no specific allowance recorded:
Commercial:
Commercial and industrial	$	5,241	$	5,477	$	-
Construction		3,990		4,170		-
Secured by commercial real estate		11,392		12,128		-
Secured by residential real estate		897		912		-
State and political subdivisions		1,849		1,850		-
Loans to depository institutions		-		-		-
Indirect lease financing		37		44		-
Retail:
1-4 family residential mortgages		181		198		-
Home equity loans and lines		184		196		-
Consumer		-		-		-
	$	23,771	$	24,975	$	-
With an allowance recorded:
Commercial:
Commercial and industrial	$	2,512	$	2,687	$	1,309
Construction		-		-		-
Secured by commercial real estate		3,539		4,023		619
Secured by residential real estate		1,946		2,024		543
State and political subdivisions		-		-		-
Loans to depository institutions		-		-		-
Indirect lease financing		61		67		13
Retail:
1-4 family residential mortgages		275		287		90
Home equity loans and lines		200		214		127
Consumer		-		-		-
	$	8,533	$	9,302	$	2,701
Total:
Commercial:
Commercial and industrial	$	7,753	$	8,164	$	1,309	$	7,657	$	74
Construction		3,990		4,170		-		4,972		111
Secured by commercial real estate		14,931		16,151		619		14,883		541
Secured by residential real estate		2,843		2,936		543		2,439		47
State and political subdivisions		1,849		1,850		-		1,478		64
Loans to depository institutions		-		-		-		-		-
Indirect lease financing		98		111		13		86		-
Retail:
1-4 family residential mortgages		456		485		90		518		5
Home equity loans and lines		384		410		127		510		5
Consumer		-		-		-		-		-
	$	32,304	$	34,277	$	2,701	$	32,543	$	847

Total Retail Loans [Member]

Note 8 - Loans & Allowance for Loan Losses (Tables) [Line Items]

Financing Receivable Credit Quality Indicators [Table Text Block]

September 30, 2013	Performing		Non- performing		Total
Retail:
1-4 family residential mortgages	$	27,823	$	289	$	28,112
Home equity loans and lines		57,865		275		58,140
Consumer		2,537		-		2,537
	$	88,225	$	564	$	88,789

December 31, 2012	Performing		Non- performing		Total
Retail:
1-4 family residential mortgages	$	28,398	$	335	$	28,733
Home equity loans and lines		54,514		346		54,860
Consumer		2,012		-		2,012
	$	84,924	$	681	$	85,605

Three Months Ended [Member]

Note 8 - Loans & Allowance for Loan Losses (Tables) [Line Items]

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

Three months ended September 30,	2013						2012
	Number of contracts		Pre- modification outstanding recorded investment		Post- modification outstanding recorded investment		Number of contracts		Pre- modification outstanding recorded investment		Post- modification outstanding recorded investment
Commercial:
Secured by commercial real estate		2	$	2,289	$	2,289		-		-		-
Secured by residential real estate		12		690		683		10	$	564	$	564
		14	$	2,979	$	2,972		10	$	564	$	564

Nine Months Ended [Member]

Note 8 - Loans & Allowance for Loan Losses (Tables) [Line Items]

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

Nine months ended September 30,	2013						2012
	Number of contracts		Pre- modification outstanding recorded investment		Post- modification outstanding recorded investment		Number of contracts		Pre- modification outstanding recorded investment		Post- modification outstanding recorded investment
Commercial:
Commercial and industrial		-		-		-		2	$	482	$	448
Secured by commercial real estate		3	$	4,111	$	4,111		1		2,380		2,346
Secured by residential real estate		12		690		683		10		564		564
Retail:
1-4 family residential mortgages		-		-		-		1		145		139
Home equity loans and lines		-		-		-		1		38		37
		15	$	4,801	$	4,794		15	$	3,609	$	3,534