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

9 Months Ended

Sep. 30, 2014

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

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

	September 30,		December 31,
	2014		2013
Commercial:
Commercial and industrial	$	116,233	$	111,339
Construction		18,439		15,929
Secured by commercial real estate		196,796		190,602
Secured by residential real estate		50,593		47,672
State and political subdivisions		43,167		33,773
Loans to depository institutions		-		1,250
Indirect lease financing		7,265		8,364
Retail:
1-4 family residential mortgages		35,743		29,730
Home equity loans and lines		64,132		59,977
Consumer		4,259		3,116
Total loans		536,627		501,752
Net unearned costs (fees)		55		(36	)
Loans receivable	$	536,682	$	501,716

Financing Receivable Credit Quality Indicators [Table Text Block]

September 30, 2014	Pass		Special mention		Substandard		Doubtful		Total
Commercial:
Commercial and industrial	$	108,060	$	411	$	7,762	$	-	$	116,233
Construction		17,070		186		1,183		-		18,439
Secured by commercial real estate		173,590		1,989		21,217		-		196,796
Secured by residential real estate		47,407		183		3,003		-		50,593
State and political subdivisions		43,140		-		27		-		43,167
Indirect lease financing		7,088		-		177		-		7,265
	$	396,355	$	2,769	$	33,369	$	-	$	432,493

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]

September 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	$	6	$	53	$	214	$	273	$	115,960	$	116,233
Construction		-		-		-		-		18,439		18,439
Secured by commercial real estate		598		-		493		1,091		195,705		196,796
Secured by residential real estate		686		279		647		1,612		48,981		50,593
State and political subdivisions		-		-		-		-		43,167		43,167
Indirect lease financing		28		37		-		65		7,200		7,265
Retail:
1-4 family residential mortgages		-		230		-		230		35,513		35,743
Home equity loans and lines		82		-		30		112		64,020		64,132
Consumer		20		58		-		78		4,181		4,259
	$	1,420	$	657	$	1,384	$	3,461	$	533,166	$	536,627

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]

September 30, 2014	90 days or more past due (still accruing)		Non-accrual
Commercial:
Commercial and industrial	$	-	$	2,306
Construction		-		1,156
Secured by commercial real estate		-		4,545
Secured by residential real estate		-		2,161
State and political subdivisions		-		-
Indirect lease financing		-		7
Retail:
1-4 family residential mortgages		-		231
Home equity loans and lines		-		153
Consumer		-		-
	$	-	$	10,559

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 September 30, 2014	Balance, beginning of period		Provision (credit) for loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	2,407	$	(139	)	$	-		$	8	$	2,276
Construction		240		(67	)		-			-		173
Secured by commercial real estate		2,600		(129	)		-			1		2,472
Secured by residential real estate		1,708		555			(452	)		13		1,824
State and political subdivisions		214		(20	)		-			-		194
Loans to depository institutions		1		(1	)		-			-		-
Indirect lease financing		92		(6	)		(14	)		4		76
Retail:
1-4 family residential mortgages		372		39			(92	)		1		320
Home equity loans and lines		520		25			(3	)		5		547
Consumer		67		59			(17	)		12		121
Unallocated		679		(316	)	N/A			N/A			363
	$	8,900	$	-		$	(578	)	$	44	$	8,366

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

Nine months ended September 30, 2014	Balance, beginning of period		Provision (credit) for loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	2,044	$	190		$	(17	)	$	59	$	2,276
Construction		439		(266	)		-			-		173
Secured by commercial real estate		2,898		(427	)		-			1		2,472
Secured by residential real estate		1,632		623			(453	)		22		1,824
State and political subdivisions		186		8			-			-		194
Loans to depository institutions		4		(4	)		-			-		-
Indirect lease financing		103		(20	)		(20	)		13		76
Retail:
1-4 family residential mortgages		303		108			(92	)		1		320
Home equity loans and lines		583		(15	)		(124	)		103		547
Consumer		64		109			(88	)		36		121
Unallocated		669		(306	)	N/A			N/A			363
	$	8,925	$	-		$	(794	)	$	235	$	8,366

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

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

Three months ended September 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:
Secured by commercial real estate		-	$	-	$	-		2	$	2,289	$	2,289
Secured by residential real estate		-		-		-		12		690		683
		-	$	-	$	-		14	$	2,979	$	2,972

Nine months ended September 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:
Secured by commercial real estate		-		-		-		3	$	4,111	$	4,111
Secured by residential real estate		-		-		-		12		690		683
		-	$	-	$	-		15	$	4,801	$	4,794

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

	Allowance for Loan Losses						Loans Receivable
September 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	$	2,276	$	1,194	$	1,082	$	116,233	$	7,725	$	108,508
Construction		173		-		173		18,439		1,184		17,255
Secured by commercial real estate		2,472		-		2,472		196,796		10,081		186,715
Secured by residential real estate		1,824		676		1,148		50,593		2,161		48,432
State and political subdivisions		194		-		194		43,167		-		43,167
Indirect lease financing		76		-		76		7,265		28		7,237
Retail:
1-4 family residential mortgages		320		4		316		35,743		347		35,396
Home equity loans and lines		547		39		508		64,132		153		63,979
Consumer		121		-		121		4,259		-		4,259
Unallocated		363	N/A		N/A		N/A		N/A		N/A
	$	8,366	$	1,913	$	6,090	$	536,627	$	21,679	$	514,948

	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]

September 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	$	6,431	$	6,580	$	-
Construction		1,184		1,514		-
Secured by commercial real estate		10,081		10,594		-
Secured by residential real estate		288		333		-
State and political subdivisions		-		-		-
Indirect lease financing		28		30		-
Retail:
1-4 family residential mortgages		230		252		-
Home equity loans and lines		49		72		-
Consumer		-		-		-
	$	18,291	$	19,375	$	-
With an allowance recorded:
Commercial:
Commercial and industrial	$	1,294	$	1,475	$	1,194
Construction		-		-		-
Secured by commercial real estate		-		-		-
Secured by residential real estate		1,873		2,031		676
State and political subdivisions		-		-		-
Indirect lease financing		-		-		-
Retail:
1-4 family residential mortgages		117		117		4
Home equity loans and lines		104		128		39
Consumer		-		-		-
	$	3,388	$	3,751	$	1,913
Total:
Commercial:
Commercial and industrial	$	7,725	$	8,055	$	1,194	$	9,713	$	256
Construction		1,184		1,514		-		1,205		1
Secured by commercial real estate		10,081		10,594		-		12,045		281
Secured by residential real estate		2,161		2,364		676		2,615		-
State and political subdivisions		-		-		-		-		-
Indirect lease financing		28		30		-		27		-
Retail:
1-4 family residential mortgages		347		369		4		495		4
Home equity loans and lines		153		200		39		176		-
Consumer		-		-		-		2		-
	$	21,679	$	23,126	$	1,913	$	26,278	$	542

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]

	September 30, 2014				December 31, 2013
	Unpaid principal balance		Related allowance		Unpaid principal balance		Related allowance
TDRs with no specific allowance recorded	$	5,701		-	$	5,647		-
TDRs with an allowance recorded		1,709	$	1,342		2,914	$	1,395
	$	7,410	$	1,342	$	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]

September 30, 2014	Performing		Non- performing		Total
Retail:
1-4 family residential mortgages	$	35,512	$	231	$	35,743
Home equity loans and lines		63,979		153		64,132
Consumer		4,259		-		4,259
	$	103,750	$	384	$	104,134

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