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

3 Months Ended

Mar. 31, 2014

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

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

	March 31, 2014		December 31, 2013
Commercial:
Commercial and industrial	$	117,527	$	111,339
Construction		16,635		15,929
Secured by commercial real estate		191,228		190,602
Secured by residential real estate		47,905		47,672
State and political subdivisions		45,069		33,773
Loans to depository institutions		750		1,250
Indirect lease financing		8,093		8,364
Retail:
1-4 family residential mortgages		31,493		29,730
Home equity loans and lines		59,594		59,977
Consumer		3,544		3,116
Total loans		521,838		501,752
Net unearned costs (fees)		18		(36	)
Loans receivable	$	521,856	$	501,716

Financing Receivable Credit Quality Indicators [Table Text Block]

March 31, 2014	Pass		Special mention		Substandard		Doubtful		Total
Commercial:
Commercial and industrial	$	108,225	$	55	$	9,247	$	-	$	117,527
Construction		14,712		796		1,127		-		16,635
Secured by commercial real estate		164,109		4,158		22,961		-		191,228
Secured by residential real estate		44,186		186		3,533		-		47,905
State and political subdivisions		44,797		-		272		-		45,069
Loans to depository institutions		750		-		-		-		750
Indirect lease financing		7,948		-		145		-		8,093
	$	384,727	$	5,195	$	37,285	$	-	$	427,207

December 31, 2013	Pass		Special mention		Substandard		Doubtful		Total
Commercial:
Commercial and industrial	$	100,943	$	59	$	10,337	$	-	$	111,339
Construction		13,751		827		1,351		-		15,929
Secured by commercial real estate		163,349		4,199		23,054		-		190,602
Secured by residential real estate		43,854		187		3,631		-		47,672
State and political subdivisions		33,488		-		285		-		33,773
Loans to depository institutions		1,250		-		-		-		1,250
Indirect lease financing		8,199		-		165		-		8,364
	$	364,834	$	5,272	$	38,823	$	-	$	408,929

Past Due Financing Receivables [Table Text Block]

March 31, 2014	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	$	1,327		-		-	$	1,327	$	116,200	$	117,527
Construction		-		-		-		-		16,635		16,635
Secured by commercial real estate		1,194		-	$	597		1,791		189,437		191,228
Secured by residential real estate		1,004		-		396		1,400		46,505		47,905
State and political subdivisions		236		-		-		236		44,833		45,069
Loans to depository institutions		-		-		-		-		750		750
Indirect lease financing		367	$	28		10		405		7,688		8,093
Retail:
1-4 family residential mortgages		308		-		281		589		30,904		31,493
Home equity loans and lines		54		24		145		223		59,371		59,594
Consumer		17		7		-		24		3,520		3,544
	$	4,507	$	59	$	1,429	$	5,995	$	515,843	$	521,838

December 31, 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	$	112		-	$	17	$	129	$	111,210	$	111,339
Construction		-		-		-		-		15,929		15,929
Secured by commercial real estate		1,126	$	361		255		1,742		188,860		190,602
Secured by residential real estate		1,242		98		105		1,445		46,227		47,672
State and political subdivisions		65		65		-		130		33,643		33,773
Loans to depository institutions		-		-		-		-		1,250		1,250
Indirect lease financing		311		152		-		463		7,901		8,364
Retail:
1-4 family residential mortgages		752		5		270		1,027		28,703		29,730
Home equity loans and lines		295		2		106		403		59,574		59,977
Consumer		25		5		17		47		3,069		3,116
	$	3,928	$	688	$	770	$	5,386	$	496,366	$	501,752

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

March 31, 2014	90 days or more past due (still accruing)		Non-accrual
Commercial:
Commercial and industrial	$	-	$	3,099
Construction		-		1,097
Secured by commercial real estate		-		2,739
Secured by residential real estate		-		5,146
State and political subdivisions		-		-
Loans to depository institutions		-		-
Indirect lease financing		-		27
Retail:
1-4 family residential mortgages		-		397
Home equity loans and lines		-		319
Consumer		-		-
	$	-	$	12,824

December 31, 2013	90 days or more past due (still accruing)		Non-accrual
Commercial:
Commercial and industrial		-	$	3,956
Construction		-		1,319
Secured by commercial real estate		-		4,630
Secured by residential real estate		-		2,829
State and political subdivisions		-		-
Loans to depository institutions		-		-
Indirect lease financing		-		37
Retail:
1-4 family residential mortgages		-		401
Home equity loans and lines		-		265
Consumer	$	1		16
	$	1	$	13,453

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

Three months ended March 31, 2014	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	2,044	$	274		$	(17	)	$	7	$	2,308
Construction		439		(48	)		-			-		391
Secured by commercial real estate		2,898		(141	)		-			-		2,757
Secured by residential real estate		1,632		(170	)		(1	)		4		1,465
State and political subdivisions		186		107			-			-		293
Loans to depository institutions		4		(1	)		-			-		3
Indirect lease financing		103		5			(6	)		4		106
Retail:
1-4 family residential mortgages		303		11			-			-		314
Home equity loans and lines		583		87			(87	)		19		602
Consumer		64		28			(43	)		14		63
Unallocated		669		(152	)	N/A			N/A			517
	$	8,925	$	-		$	(154	)	$	48	$	8,819

Three months ended March 31, 2013	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	2,505	$	(198	)		-		$	7	$	2,314
Construction		209		21			-			-		230
Secured by commercial real estate		3,795		78			-			-		3,873
Secured by residential real estate		1,230		252		$	(336	)		-		1,146
State and political subdivisions		260		(3	)		-			-		257
Loans to depository institutions		15		(5	)		-			-		10
Indirect lease financing		168		2			(1	)		10		179
Retail:
1-4 family residential mortgages		324		(24	)		-			-		300
Home equity loans and lines		582		224			(93	)		1		714
Consumer		27		11			(21	)		12		29
Unallocated		657		(358	)	N/A			N/A			299
	$	9,772	$	-		$	(451	)	$	30	$	9,351

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

Three months ended March 31,	2014						2013
	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		1	$	288	$	285		-		-		-
Secured by commercial real estate		-		-		-		1	$	1,822	$	1,822
		1	$	288	$	285		1	$	1,822	$	1,822

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

	Allowance for Loan Losses						Loans Receivable
March 31, 2014	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	$	2,308	$	1,153	$	1,155	$	117,527	$	9,218	$	108,309
Construction		391		76		315		16,635		1,127		15,508
Secured by commercial real estate		2,757		-		2,757		191,228		12,700		178,528
Secured by residential real estate		1,465		636		829		47,905		2,739		45,166
State and political subdivisions		293		-		293		45,069		-		45,069
Loans to depository institutions		3		-		3		750		-		750
Indirect lease financing		106		1		105		8,093		27		8,066
Retail:
1-4 family residential mortgages		314		63		251		31,493		515		30,978
Home equity loans and lines		602		70		532		59,594		180		59,414
Consumer		63		-		63		3,544		-		3,544
Unallocated		517		N/A		N/A		N/A		N/A		N/A
	$	8,819	$	1,999	$	6,303	$	521,838	$	26,506	$	495,332

	Allowance for Loan Losses						Loans Receivable
December 31, 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	$	2,044	$	1,106	$	938	$	111,339	$	10,304	$	101,035
Construction		439		121		318		15,929		1,351		14,578
Secured by commercial real estate		2,898		9		2,889		190,602		12,288		178,314
Secured by residential real estate		1,632		639		993		47,672		2,833		44,839
State and political subdivisions		186		-		186		33,773		-		33,773
Loans to depository institutions		4		-		4		1,250		-		1,250
Indirect lease financing		103		3		100		8,364		37		8,327
Retail:
1-4 family residential mortgages		303		63		240		29,730		522		29,208
Home equity loans and lines		583		70		513		59,977		266		59,711
Consumer		64		11		53		3,116		16		3,100
Unallocated		669		N/A		N/A		N/A		N/A		N/A
	$	8,925	$	2,022	$	6,234	$	501,752	$	27,617	$	474,135

Impaired Financing Receivables [Table Text Block]

March 31, 2014	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	$	7,583	$	7,798	$	-
Construction		706		942		-
Secured by commercial real estate		12,700		13,082		-
Secured by residential real estate		674		719		-
State and political subdivisions		-		-		-
Loans to depository institutions		-		-		-
Indirect lease financing		17		21		-
Retail:
1-4 family residential mortgages		244		271		-
Home equity loans and lines		55		74		-
Consumer		-		-		-
	$	21,979	$	22,907	$	-
With an allowance recorded:
Commercial:
Commercial and industrial	$	1,635	$	1,934	$	1,153
Construction		421		485		76
Secured by commercial real estate		-		-		-
Secured by residential real estate		2,065		2,228		636
State and political subdivisions		-		-		-
Loans to depository institutions		-		-		-
Indirect lease financing		10		13		1
Retail:
1-4 family residential mortgages		271		283		63
Home equity loans and lines		125		150		70
Consumer		-		-		-
	$	4,527	$	5,093	$	1,999
Total:
Commercial:
Commercial and industrial	$	9,218	$	9,732	$	1,153	$	10,343	$	90
Construction		1,127		1,427		76		1,297		-
Secured by commercial real estate		12,700		13,082		-		12,346		105
Secured by residential real estate		2,739		2,947		636		2,787		-
State and political subdivisions		-		-		-		-		-
Loans to depository institutions		-		-		-		-		-
Indirect lease financing		27		34		1		31		1
Retail:
1-4 family residential mortgages		515		554		63		518		1
Home equity loans and lines		180		224		70		223		-
Consumer		-		-		-		4		-
	$	26,506	$	28,000	$	1,999	$	27,549	$	197

December 31, 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	$	8,222	$	8,417	$	-
Construction		916		1,140		-
Secured by commercial real estate		12,251		12,568		-
Secured by residential real estate		728		839		-
State and political subdivisions		-		-		-
Loans to depository institutions		-		-		-
Indirect lease financing		13		16		-
Retail:
1-4 family residential mortgages		250		274		-
Home equity loans and lines		135		150		-
Consumer		-		-		-
	$	22,515	$	23,404	$	-
With an allowance recorded:
Commercial:
Commercial and industrial	$	2,082	$	2,350	$	1,106
Construction		435		493		121
Secured by commercial real estate		37		37		9
Secured by residential real estate		2,105		2,248		639
State and political subdivisions		-		-		-
Loans to depository institutions		-		-		-
Indirect lease financing		24		27		3
Retail:
1-4 family residential mortgages		272		284		63
Home equity loans and lines		131		154		70
Consumer		16		16		11
	$	5,102	$	5,609	$	2,022
Total:
Commercial:
Commercial and industrial	$	10,304	$	10,767	$	1,106	$	6,732	$	34
Construction		1,351		1,633		121		3,179		46
Secured by commercial real estate		12,288		12,605		9		13,765		399
Secured by residential real estate		2,833		3,087		639		3,090		23
State and political subdivisions		-		-		-		1,636		53
Loans to depository institutions		-		-		-		-		-
Indirect lease financing		37		43		3		63		-
Retail:
1-4 family residential mortgages		522		558		63		495		5
Home equity loans and lines		266		304		70		293		-
Consumer		16		16		11		1		-
	$	27,617	$	29,013	$	2,022	$	29,254	$	560

Troubled Debt Restructuring [Member]

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

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

	March 31, 2014				December 31, 2013
	Unpaid principal balance		Related allowance		Unpaid principal balance		Related allowance
TDRs with no specific allowance recorded	$	5,633		-	$	5,647		-
TDRs with an allowance recorded		2,832	$	1,484		2,914	$	1,395
	$	8,465	$	1,484	$	8,561	$	1,395

Total Retail Loans [Member]

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

Financing Receivable Credit Quality Indicators [Table Text Block]

March 31, 2014	Performing		Non-performing		Total
Retail:
1-4 family residential mortgages	$	31,096	$	397	$	31,493
Home equity loans and lines		59,275		319		59,594
Consumer		3,544		-		3,544
	$	93,915	$	716	$	94,631

December 31, 2013	Performing		Non-performing		Total
Retail:
1-4 family residential mortgages	$	29,329	$	401	$	29,730
Home equity loans and lines		59,712		265		59,977
Consumer		3,099		17		3,116
	$	92,140	$	683	$	92,823