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

3 Months Ended

6 Months Ended

Jun. 30, 2014

Jun. 30, 2014

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

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

	June 30,		December 31,
	2014		2013
Commercial:
Commercial and industrial	$	115,406	$	111,339
Construction		18,908		15,929
Secured by commercial real estate		186,777		190,602
Secured by residential real estate		49,143		47,672
State and political subdivisions		42,892		33,773
Loans to depository institutions		375		1,250
Indirect lease financing		7,685		8,364
Retail:
1-4 family residential mortgages		35,071		29,730
Home equity loans and lines		61,802		59,977
Consumer		3,914		3,116
Total loans		521,973		501,752
Net unearned costs (fees)		6		(36	)
Loans receivable	$	521,979	$	501,716

Financing Receivable Credit Quality Indicators [Table Text Block]

June 30, 2014	Pass		Special mention		Substandard		Doubtful		Total
Commercial:
Commercial and industrial	$	106,661	$	51	$	8,694	$	-	$	115,406
Construction		17,008		790		1,110		-		18,908
Secured by commercial real estate		160,766		4,119		21,892		-		186,777
Secured by residential real estate		45,432		184		3,527		-		49,143
State and political subdivisions		42,850		-		42		-		42,892
Loans to depository institutions		375		-		-		-		375
Indirect lease financing		7,523		-		162		-		7,685
	$	380,615	$	5,144	$	35,427	$	-	$	421,186

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]

June 30, 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	$	327	$	227		-	$	554	$	114,852	$	115,406
Construction		-		-		-		-		18,908		18,908
Secured by commercial real estate		470		927	$	924		2,321		184,456		186,777
Secured by residential real estate		527		658		602		1,787		47,356		49,143
State and political subdivisions		-		-		-		-		42,892		42,892
Loans to depository institutions		-		-		-		-		375		375
Indirect lease financing		48		115		84		247		7,438		7,685
Retail:
1-4 family residential mortgages		-		111		278		389		34,682		35,071
Home equity loans and lines		209		88		144		441		61,361		61,802
Consumer		8		-		-		8		3,906		3,914
	$	1,589	$	2,126	$	2,032	$	5,747	$	516,226	$	521,973

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]

June 30, 2014	90 days or more past due (still accruing)		Non-accrual
Commercial:
Commercial and industrial		-	$	3,011
Construction		-		1,081
Secured by commercial real estate		-		5,071
Secured by residential real estate		-		2,737
State and political subdivisions		-		-
Loans to depository institutions		-		-
Indirect lease financing	$	84		9
Retail:
1-4 family residential mortgages		-		389
Home equity loans and lines		-		275
Consumer		-		-
	$	84	$	12,573

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 June 30, 2014	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	2,308	$	55		$	-		$	44	$	2,407
Construction		391		(151	)		-			-		240
Secured by commercial real estate		2,757		(157	)		-			-		2,600
Secured by residential real estate		1,465		238			-			5		1,708
State and political subdivisions		293		(79	)		-			-		214
Loans to depository institutions		3		(2	)		-			-		1
Indirect lease financing		106		(19	)		-			5		92
Retail:
1-4 family residential mortgages		314		58			-			-		372
Home equity loans and lines		602		(127	)		(34	)		79		520
Consumer		63		22			(28	)		10		67
Unallocated		517		162		N/A			N/A			679
	$	8,819	$	-		$	(62	)	$	143	$	8,900

Three months ended June 30, 2013	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	2,314	$	(328	)		-		$	8	$	1,994
Construction		230		12			-			-		242
Secured by commercial real estate		3,873		42			-			1		3,916
Secured by residential real estate		1,146		246			-			45		1,437
State and political subdivisions		257		20			-			-		277
Loans to depository institutions		10		-			-			-		10
Indirect lease financing		179		(29	)		-			6		156
Retail:
1-4 family residential mortgages		300		(11	)		-			-		289
Home equity loans and lines		714		24		$	(79	)		5		664
Consumer		29		5			(13	)		7		28
Unallocated		299		119		N/A			N/A			418
	$	9,351	$	100		$	(92	)	$	72	$	9,431

Six months ended June 30, 2014	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	2,044	$	329		$	(17	)	$	51	$	2,407
Construction		439		(199	)		-			-		240
Secured by commercial real estate		2,898		(298	)		-			-		2,600
Secured by residential real estate		1,632		68			(1	)		9		1,708
State and political subdivisions		186		28			-			-		214
Loans to depository institutions		4		(3	)		-			-		1
Indirect lease financing		103		(14	)		(6	)		9		92
Retail:
1-4 family residential mortgages		303		69			-			-		372
Home equity loans and lines		583		(40	)		(121	)		98		520
Consumer		64		50			(71	)		24		67
Unallocated		669		10		N/A			N/A			679
	$	8,925	$	-		$	(216	)	$	191	$	8,900

Six months ended June 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	$	(526	)		-		$	15	$	1,994
Construction		209		33			-			-		242
Secured by commercial real estate		3,795		120			-			1		3,916
Secured by residential real estate		1,230		498		$	(336	)		45		1,437
State and political subdivisions		260		17			-			-		277
Loans to depository institutions		15		(5	)		-			-		10
Indirect lease financing		168		(27	)		(1	)		16		156
Retail:
1-4 family residential mortgages		324		(35	)		-			-		289
Home equity loans and lines		582		248			(172	)		6		664
Consumer		27		16			(34	)		19		28
Unallocated		657		(239	)	N/A			N/A			418
	$	9,772	$	100		$	(543	)	$	102	$	9,431

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

Three months ended June 30,	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
Retail:
Home equity loans and lines		-	$	-	$	-		1	$	28	$	28
		-	$	-	$	-		1	$	28	$	28

Six months ended June 30,	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	$	233		-		-		-
Secured by commercial real estate		-		-		-		1	$	1,822	$	1,822
Retail:
Home equity loans and lines		-		-		-		1		28		28
		1	$	288	$	233		2	$	1,850	$	1,850

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

	Allowance for Loan Losses						Loans Receivable
June 30, 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	$	2,407	$	1,351	$	1,056	$	115,406	$	8,666	$	106,740
Construction		240		-		240		18,908		1,110		17,798
Secured by commercial real estate		2,600		20		2,580		186,777		11,703		175,074
Secured by residential real estate		1,708		842		866		49,143		2,737		46,406
State and political subdivisions		214		-		214		42,892		-		42,892
Loans to depository institutions		1		-		1		375		-		375
Indirect lease financing		92		-		92		7,685		33		7,652
Retail:
1-4 family residential mortgages		372		90		282		35,071		506		34,565
Home equity loans and lines		520		27		493		61,802		137		61,665
Consumer		67		-		67		3,914		-		3,914
Unallocated		679		N/A		N/A		N/A		N/A		N/A
	$	8,900	$	2,330	$	5,891	$	521,973	$	24,892	$	497,081

	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]

June 30, 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	$	6,964	$	7,193	$	-
Construction		1,110		1,425		-
Secured by commercial real estate		11,526		11,961		-
Secured by residential real estate		556		617		-
State and political subdivisions		-		-		-
Loans to depository institutions		-		-		-
Indirect lease financing		33		36		-
Retail:
1-4 family residential mortgages		235		255		-
Home equity loans and lines		54		76		-
Consumer		-		-		-
	$	20,478	$	21,563	$	-
With an allowance recorded:
Commercial:
Commercial and industrial	$	1,702	$	1,999	$	1,351
Construction		-		-		-
Secured by commercial real estate		177		181		20
Secured by residential real estate		2,181		2,353		842
State and political subdivisions		-		-		-
Loans to depository institutions		-		-		-
Indirect lease financing		-		-		-
Retail:
1-4 family residential mortgages		271		282		90
Home equity loans and lines		83		106		27
Consumer		-		-		-
	$	4,414	$	4,921	$	2,330
Total:
Commercial:
Commercial and industrial	$	8,666	$	9,192	$	1,351	$	9,996	$	175
Construction		1,110		1,425		-		1,219		1
Secured by commercial real estate		11,703		12,142		20		12,331		210
Secured by residential real estate		2,737		2,970		842		2,758		-
State and political subdivisions		-		-		-		-		-
Loans to depository institutions		-		-		-		-		-
Indirect lease financing		33		36		-		26		-
Retail:
1-4 family residential mortgages		506		537		90		515		3
Home equity loans and lines		137		182		27		192		-
Consumer		-		-		-		2		-
	$	24,892	$	26,484	$	2,330	$	27,039	$	389

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]

	June 30, 2014				December 31, 2013
	Unpaid principal balance		Related allowance		Unpaid principal balance		Related allowance
TDRs with no specific allowance recorded	$	5,926		-	$	5,647		-
TDRs with an allowance recorded		2,319	$	1,630		2,914	$	1,395
	$	8,245	$	1,630	$	8,561	$	1,395

Subsequent Default [Member]

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

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

Six months ended June 30,	2014
TDRs Subsequently Defaulted	Number of contracts		Recorded investment
Commercial:
Secured by residentail real estate		12	$	658
		12	$	658

Total Retail Loans [Member]

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

Financing Receivable Credit Quality Indicators [Table Text Block]

June 30, 2014	Performing		Non- performing		Total
Retail:
1-4 family residential mortgages	$	34,682	$	389	$	35,071
Home equity loans and lines		61,527		275		61,802
Consumer		3,914		-		3,914
	$	100,123	$	664	$	100,787

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