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

9 Months Ended

Sep. 30, 2015

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,
	2015		2014
Commercial:
Commercial and industrial	$	121,217	$	118,845
Construction		25,681		23,471
Secured by commercial real estate		212,962		203,534
Secured by residential real estate		57,755		53,077
State and political subdivisions		41,443		44,104
Indirect lease financing		9,858		7,685
Retail:
1-4 family residential mortgages		41,691		37,147
Home equity loans and lines		67,341		63,213
Consumer		4,277		4,175
Total loans		582,225		555,251
Net unearned costs (fees)		30		31
Loans receivable	$	582,255	$	555,282

Financing Receivable Credit Quality Indicators [Table Text Block]

September 30, 2015	Pass		Special mention		Substandard		Doubtful		Total
Commercial:
Commercial and industrial	$	115,993	$	329	$	4,895	$	-	$	121,217
Construction		25,661		-		20		-		25,681
Secured by commercial real estate		196,047		2,019		14,896		-		212,962
Secured by residential real estate		54,866		711		2,178		-		57,755
State and political subdivisions		40,170		-		1,273		-		41,443
Indirect lease financing		9,658		-		200		-		9,858
	$	442,395	$	3,059	$	23,462	$	-	$	468,916

December 31, 2014	Pass		Special mention		Substandard		Doubtful		Total
Commercial:
Commercial and industrial	$	111,560	$	42	$	7,243	$	-	$	118,845
Construction		22,981		128		362		-		23,471
Secured by commercial real estate		178,339		2,418		22,777		-		203,534
Secured by residential real estate		50,172		408		2,497		-		53,077
State and political subdivisions		42,771		-		1,333		-		44,104
Indirect lease financing		7,543		-		142		-		7,685
	$	413,366	$	2,996	$	34,354	$	-	$	450,716

September 30, 2015	Performing		Non-performing		Total
Retail:
1-4 family residential mortgages	$	41,399	$	292	$	41,691
Home equity loans and lines		67,210		131		67,341
Consumer		4,250		27		4,277
	$	112,859	$	450	$	113,309

December 31, 2014	Performing		Non-performing		Total
Retail:
1-4 family residential mortgages	$	36,922	$	225	$	37,147
Home equity loans and lines		63,109		104		63,213
Consumer		4,174		1		4,175
	$	104,205	$	330	$	104,535

Past Due Financing Receivables [Table Text Block]

September 30, 2015	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	$	54		-		-	$	54	$	121,163	$	121,217
Construction		-		-		-		-		25,681		25,681
Secured by commercial real estate		-	$	65	$	1,075		1,140		211,822		212,962
Secured by residential real estate		102		512		164		778		56,977		57,755
State and political subdivisions		-		-		-		-		41,443		41,443
Indirect lease financing		66		26		133		225		9,633		9,858
Retail:
1-4 family residential mortgages		-		59		-		59		41,632		41,691
Home equity loans and lines		94		-		45		139		67,202		67,341
Consumer		32		28		-		60		4,217		4,277
	$	348	$	690	$	1,417	$	2,455	$	579,770	$	582,225

December 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		-		-		-		-	$	118,845	$	118,845
Construction	$	466		-		-	$	466		23,005		23,471
Secured by commercial real estate		28	$	332	$	3,747		4,107		199,427		203,534
Secured by residential real estate		600		574		-		1,174		51,903		53,077
State and political subdivisions		-		-		-		-		44,104		44,104
Indirect lease financing		291		-		-		291		7,394		7,685
Retail:
1-4 family residential mortgages		526		-		-		526		36,621		37,147
Home equity loans and lines		66		49		-		115		63,098		63,213
Consumer		16		8		-		24		4,151		4,175
	$	1,993	$	963	$	3,747	$	6,703	$	548,548	$	555,251

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

September 30, 2015	90 days or more past due (still accruing)		Non-accrual
Commercial:
Commercial and industrial		-	$	3,488
Construction		-		-
Secured by commercial real estate		-		2,621
Secured by residential real estate		-		1,443
State and political subdivisions		-		-
Indirect lease financing	$	52		80
Retail:
1-4 family residential mortgages		-		292
Home equity loans and lines		-		131
Consumer		-		27
	$	52	$	8,082

December 31, 2014	90 days or more past due (still accruing)		Non-accrual
Commercial:
Commercial and industrial	$	-	$	2,171
Construction		-		337
Secured by commercial real estate		-		6,465
Secured by residential real estate		-		1,467
State and political subdivisions		-		-
Indirect lease financing		-		-
Retail:
1-4 family residential mortgages		-		225
Home equity loans and lines		-		104
Consumer		-		1
	$	-	$	10,770

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

Three months ended September 30, 2015	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	1,603	$	(79	)	$	-		$	11	$	1,535
Construction		149		118			-			-		267
Secured by commercial real estate		2,655		(494	)		-			3		2,164
Secured by residential real estate		1,635		(53	)		(4	)		2		1,580
State and political subdivisions		232		(4	)		-			-		228
Indirect lease financing		121		(4	)		-			5		122
Retail:
1-4 family residential mortgages		313		(7	)		-			-		306
Home equity loans and lines		474		(28	)		-			4		450
Consumer		71		18			(17	)		10		82
Unallocated		402		533			N/A			N/A		935
	$	7,655	$	-		$	(21	)	$	35	$	7,669

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

Nine months ended September 30, 2015	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	1,892	$	(357	)	$	(30	)	$	30	$	1,535
Construction		297		(30	)		-			-		267
Secured by commercial real estate		2,700		(458	)		(85	)		7		2,164
Secured by residential real estate		1,630		251			(321	)		20		1,580
State and political subdivisions		221		7			-			-		228
Indirect lease financing		93		22			(8	)		15		122
Retail:
1-4 family residential mortgages		312		(6	)		-			-		306
Home equity loans and lines		453		(19	)		-			16		450
Consumer		85		33			(58	)		22		82
Unallocated		318		617			N/A			N/A		935
	$	8,001	$	60		$	(502	)	$	110	$	7,669

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

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

Three months ended September 30,	2015						2014
	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:
1-4 family residential mortgages		1	$	142	$	142		-	$	-	$	-
		1	$	142	$	142		-	$	-	$	-

Nine months ended September 30,	2015						2014
	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
Retail:
1-4 family residential mortgages		1	$	142	$	142		-		-		-
		1	$	142	$	142		1	$	288	$	233

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

	Allowance for Loan Losses						Loans Receivable
September 30, 2015	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	$	1,535	$	745	$	790	$	121,217	$	4,188	$	117,029
Construction		267		-		267		25,681		346		25,335
Secured by commercial real estate		2,164		-		2,164		212,962		5,244		207,718
Secured by residential real estate		1,580		89		1,491		57,755		1,443		56,312
State and political subdivisions		228		-		228		41,443		-		41,443
Indirect lease financing		122		-		122		9,858		104		9,754
Retail:
1-4 family residential mortgages		306		33		273		41,691		547		41,144
Home equity loans and lines		450		-		450		67,341		155		67,186
Consumer		82		-		82		4,277		27		4,250
Unallocated		935		N/A		N/A		N/A		N/A		N/A
	$	7,669	$	867	$	5,867	$	582,225	$	12,054	$	570,171

	Allowance for Loan Losses						Loans Receivable
December 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	$	1,892	$	1,095	$	797	$	118,845	$	7,115	$	111,730
Construction		297		-		297		23,471		362		23,109
Secured by commercial real estate		2,700		-		2,700		203,534		11,546		191,988
Secured by residential real estate		1,630		91		1,539		53,077		1,567		51,510
State and political subdivisions		221		-		221		44,104		-		44,104
Indirect lease financing		93		-		93		7,685		16		7,669
Retail:
1-4 family residential mortgages		312		4		308		37,147		341		36,806
Home equity loans and lines		453		4		449		63,213		129		63,084
Consumer		85		-		85		4,175		1		4,174
Unallocated		318		N/A		N/A		N/A		N/A		N/A
	$	8,001	$	1,194	$	6,489	$	555,251	$	21,077	$	534,174

Impaired Financing Receivables [Table Text Block]

	September 30, 2015						December 31, 2014
	Recorded investment (after charge-offs)		Unpaid principal balance		Related allowance		Recorded investment (after charge-offs)		Unpaid principal balance		Related allowance
With no specific allowance recorded:
Commercial:
Commercial and industrial	$	3,169	$	3,373	$	-	$	5,894	$	6,056	$	-
Construction		346		347		-		362		444		-
Secured by commercial real estate		5,244		5,700		-		11,546		12,198		-
Secured by residential real estate		997		1,433		-		903		1,427		-
State and political subdivisions		-		-		-		-		-		-
Indirect lease financing		104		104		-		16		16		-
Retail:
1-4 family residential mortgages		242		253		-		225		250		-
Home equity loans and lines		155		203		-		72		93		-
Consumer		27		27		-		1		1		-
	$	10,284	$	11,440	$	-	$	19,019	$	20,485	$	-
With an allowance recorded:
Commercial:
Commercial and industrial	$	1,019	$	1,210	$	745	$	1,221	$	1,419	$	1,095
Construction		-		-		-		-		-		-
Secured by commercial real estate		-		-		-		-		-		-
Secured by residential real estate		446		753		89		664		748		91
State and political subdivisions		-		-		-		-		-		-
Indirect lease financing		-		-		-		-		-		-
Retail:
1-4 family residential mortgages		305		311		33		116		116		4
Home equity loans and lines		-		-		-		57		76		4
Consumer		-		-		-		-		-		-
	$	1,770	$	2,274	$	867	$	2,058	$	2,359	$	1,194
Total:
Commercial:
Commercial and industrial	$	4,188	$	4,583	$	745	$	7,115	$	7,475	$	1,095
Construction		346		347		-		362		444		-
Secured by commercial real estate		5,244		5,700		-		11,546		12,198		-
Secured by residential real estate		1,443		2,186		89		1,567		2,175		91
State and political subdivisions		-		-		-		-		-		-
Indirect lease financing		104		104		-		16		16		-
Retail:
1-4 family residential mortgages		547		564		33		341		366		4
Home equity loans and lines		155		203		-		129		169		4
Consumer		27		27		-		1		1		-
	$	12,054	$	13,714	$	867	$	21,077	$	22,844	$	1,194

	Nine Months Ended September 30, 2015				Year Ended December 31, 2014
	Average recorded investment		Interest income recognized		Average recorded investment		Interest income recognized
Commercial:
Commercial and industrial	$	6,301	$	154	$	9,305	$	331
Construction		410		16		1,050		2
Secured by commercial real estate		7,881		121		12,304		344
Secured by residential real estate		1,522		-		2,452		-
State and political subdivisions		-		-		-		-
Indirect lease financing		22		1		26		1
Retail:
1-4 family residential mortgages		415		4		460		5
Home equity loans and lines		130		1		169		-
Consumer		3		-		2		-
	$	16,684	$	297	$	25,768	$	683

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, 2015				December 31, 2014 2013
	Unpaid principal balance		Related allowance		Unpaid principal balance		Related allowance
TDRs with no specific allowance recorded	$	969		-	$	4,588		-
TDRs with an allowance recorded		896	$	588		999	$	813
	$	1,865	$	588	$	5,587	$	813