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Note 8 - Loans & Allowance for Loan Losses (Tables)
6 Months Ended
Jun. 30, 2016
Troubled Debt Restructuring [Member]  
Notes Tables  
Allowance for Credit Losses on Financing Receivables [Table Text Block]
 
 
June 30, 2016
 
 
December 31, 2015
 
 
 
Unpaid
principal
balance
 
 
Related
allowance
 
 
Unpaid
principal
balance
 
 
Related
allowance
 
                                 
TDRs with no specific allowance recorded
  $ 2,924       -     $ 1,787       -  
TDRs with an allowance recorded
    788     $ 428       491     $ 491  
    $ 3,712     $ 428     $ 2,278     $ 491  
Total Retail Loans [Member]  
Notes Tables  
Financing Receivable Credit Quality Indicators [Table Text Block]
June 30, 2016
 
Performing
 
 
Non-
performing
 
 
Total
 
Retail:
                       
1-4 family residential mortgages
  $ 44,335     $ 276     $ 44,611  
Home equity loans and lines
    67,805       105       67,910  
Consumer
    4,413       -       4,413  
    $ 116,553     $ 381     $ 116,934  
December 31, 2015
 
Performing
 
 
Non-
performing
 
 
Total
 
Retail:
                       
1-4 family residential mortgages
  $ 42,546     $ 287     $ 42,833  
Home equity loans and lines
    67,257       127       67,384  
Consumer
    4,286       -       4,286  
    $ 114,089     $ 414     $ 114,503  
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
 
 
June 30,
2016 
 
 
December 31,
2015 
 
Commercial:
               
Commercial and industrial
  $ 114,894     $ 124,397  
Construction
    33,527       27,372  
Secured by commercial real estate
    225,154       235,171  
Secured by residential real estate
    63,489       63,164  
State and political subdivisions
    40,844       40,285  
Indirect lease financing
    9,567       10,371  
Retail:
               
1-4 family residential mortgages
    44,611       42,833  
Home equity loans and lines
    67,910       67,384  
Consumer
    4,413       4,286  
Total loans
    604,409       615,263  
Net unearned costs
    69       7  
Loans receivable
  $ 604,478     $ 615,270  
Financing Receivable Credit Quality Indicators [Table Text Block]
June 30, 2016
 
Pass
 
 
Special
mention
 
 
Substandard
 
 
Doubtful
 
 
Total
 
Commercial:
                                       
Commercial and industrial
  $ 107,242     $ 4     $ 7,648     $ -     $ 114,894  
Construction
    33,514       -       13       -       33,527  
Secured by commercial real estate
    212,632       808       11,714       -       225,154  
Secured by residential real estate
    60,725       -       2,764       -       63,489  
State and political subdivisions
    39,624       -       1,220       -       40,844  
Indirect lease financing
    9,450       -       117       -       9,567  
    $ 463,187     $ 812     $ 23,476     $ -     $ 487,475  
December 31, 2015
 
Pass
 
 
Special
mention
 
 
Substandard
 
 
Doubtful
 
 
Total
 
Commercial:
                                       
Commercial and industrial
  $ 117,246       -     $ 7,151     $ -     $ 124,397  
Construction
    27,355       -       17       -       27,372  
Secured by commercial real estate
    218,958     $ 361       15,852       -       235,171  
Secured by residential real estate
    60,286       34       2,844       -       63,164  
State and political subdivisions
    39,027       -       1,258       -       40,285  
Indirect lease financing
    10,168       -       203       -       10,371  
    $ 473,040     $ 395     $ 27,325     $ -     $ 500,760  
Past Due Financing Receivables [Table Text Block]
June 30, 2016
 
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
  $ 75       -       -     $ 75     $ 114,819     $ 114,894  
Construction
    -       -       -       -       33,527       33,527  
Secured by commercial real estate
    1,703     $ 56     $ 863       2,622       222,532       225,154  
Secured by residential real estate
    37       58       371       466       63,023       63,489  
State and political subdivisions
    -       -       -       -       40,844       40,844  
Indirect lease financing
    29       159       162       350       9,217       9,567  
Retail:
                                               
1-4 family residential mortgages
    -       -       -       -       44,611       44,611  
Home equity loans and lines
    328       53       -       381       67,529       67,910  
Consumer
    25       4       -       29       4,384       4,413  
    $ 2,197     $ 330     $ 1,396     $ 3,923     $ 600,486     $ 604,409  
December 31, 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
  $ 95       -       -     $ 95     $ 124,302     $ 124,397  
Construction
    63       -       -       63       27,309       27,372  
Secured by commercial real estate
    443       -     $ 935       1,378       233,793       235,171  
Secured by residential real estate
    -     $ 97       369       466       62,698       63,164  
State and political subdivisions
    -       -       -       -       40,285       40,285  
Indirect lease financing
    320       53       130       503       9,868       10,371  
Retail:
                                               
1-4 family residential mortgages
    641       234       -       875       41,958       42,833  
Home equity loans and lines
    272       -       45       317       67,067       67,384  
Consumer
    12       10       -       22       4,264       4,286  
    $ 1,846     $ 394     $ 1,479     $ 3,719     $ 611,544     $ 615,263  
Schedule of Financing Receivables, Non Accrual Status [Table Text Block]
June 30, 2016
 
90 days or
more past
due (still
accruing)
 
 
Non-accrual
 
Commercial:
               
Commercial and industrial
    -     $ 3,060  
Construction
    -       -  
Secured by commercial real estate
    -       3,399  
Secured by residential real estate
    -       1,735  
State and political subdivisions
    -       -  
Indirect lease financing
  $ 65       110  
Retail:
               
1-4 family residential mortgages
    -       276  
Home equity loans and lines
    -       105  
Consumer
    -       -  
    $ 65     $ 8,685  
December 31, 2015
 
90 days or
more past
due (still
accruing)
 
 
Non-accrual
 
Commercial:
               
Commercial and industrial
    -     $ 3,433  
Construction
    -       -  
Secured by commercial real estate
    -       3,627  
Secured by residential real estate
    -       1,803  
State and political subdivisions
    -       -  
Indirect lease financing
  $ 11       143  
Retail:
               
1-4 family residential mortgages
    -       287  
Home equity loans and lines
    -       127  
Consumer
    -       -  
    $ 11     $ 9,420  
Allowance for Credit Losses on Financing Receivables [Table Text Block]
Three months ended June 30, 2016
 
Balance,
beginning of
period
 
 
Provision for
(credit to)
loan losses
 
 
Charge-offs
 
 
Recoveries
 
 
Balance, end
of period
 
Commercial:
                                       
Commercial and industrial
  $ 1,334     $ 6       -     $ 10     $ 1,350  
Construction
    352       77       -       -       429  
Secured by commercial real estate
    2,292       (63 )     -       2       2,231  
Secured by residential real estate
    1,690       (162 )   $ (20 )     42       1,550  
State and political subdivisions
    196       8       -       -       204  
Indirect lease financing
    208       52       (43 )     9       226  
Retail:
                                       
1-4 family residential mortgages
    352       (54 )     -       -       298  
Home equity loans and lines
    352       (14 )     -       5       343  
Consumer
    69       15       (16 )     5       73  
Unallocated
    711       135       N/A       N/A       846  
    $ 7,556     $ -     $ (79 )   $ 73     $ 7,550  
Three months ended June 30, 2015
 
Balance,
beginning of
period
 
 
Provision for
(credit to)
loan losses
 
 
Charge-offs
 
 
Recoveries
 
 
Balance, end
of period
 
Commercial:
                                       
Commercial and industrial
  $ 1,875     $ (251 )   $ (30 )   $ 9     $ 1,603  
Construction
    285       (136 )     -       -       149  
Secured by commercial real estate
    2,569       141       (57 )     2       2,655  
Secured by residential real estate
    1,666       266       (313 )     16       1,635  
State and political subdivisions
    253       (21 )     -       -       232  
Indirect lease financing
    95       25       -       1       121  
Retail:
                                       
1-4 family residential mortgages
    308       5       -       -       313  
Home equity loans and lines
    479       (12 )     -       7       474  
Consumer
    85       4       (23 )     5       71  
Unallocated
    363       39       N/A       N/A       402  
    $ 7,978     $ 60     $ (423 )   $ 40     $ 7,655  
Six months ended June 30, 2016
 
Balance,
beginning of
period
 
 
Provision for
(credit to)
loan losses
 
 
Charge-offs
 
 
Recoveries
 
 
Balance,
end
of period
 
Commercial:
                                       
Commercial and industrial
  $ 1,521     $ (50 )   $ (140 )   $ 19     $ 1,350  
Construction
    286       143       -       -       429  
Secured by commercial real estate
    2,411       (184 )     -       4       2,231  
Secured by residential real estate
    1,812       (302 )     (20 )     60       1,550  
State and political subdivisions
    222       (18 )     -       -       204  
Indirect lease financing
    164       105       (52 )     9       226  
Retail:
                                       
1-4 family residential mortgages
    350       (52 )     -       -       298  
Home equity loans and lines
    428       (95 )     -       10       343  
Consumer
    76       16       (33 )     14       73  
Unallocated
    284       562       N/A       N/A       846  
    $ 7,554     $ 125     $ (245 )   $ 116     $ 7,550  
Six months ended June 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     $ (278 )   $ (30 )   $ 19     $ 1,603  
Construction
    297       (148 )     -       -       149  
Secured by commercial real estate
    2,700       36       (85 )     4       2,655  
Secured by residential real estate
    1,630       304       (317 )     18       1,635  
State and political subdivisions
    221       11       -       -       232  
Indirect lease financing
    93       26       (8 )     10       121  
Retail:
                                       
1-4 family residential mortgages
    312       1       -       -       313  
Home equity loans and lines
    453       9       -       12       474  
Consumer
    85       15       (41 )     12       71  
Unallocated
    318       84       N/A       N/A       402  
    $ 8,001     $ 60     $ (481 )   $ 75     $ 7,655  
Troubled Debt Restructurings on Financing Receivables [Table Text Block]
Three months ended June 30,
 
2016
 
 
2015
 
 
 
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 residential real estate
    1     $ 41     $ 41       -     $ -     $ -  
      1     $ 41     $ 41       -     $ -     $ -  
Six months ended June 30,
 
2016
 
 
2015
 
 
 
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
    6     $ 1,074     $ 1,069       -     $ -     $ -  
Secured by residential real estate
    4       524       512       -       -       -  
      10     $ 1,598     $ 1,581       -     $ -     $ -  
Schedule of Credit Losses Related to Financing Receivables, Current and Noncurrent [Table Text Block]
 
 
Allowance for Loan Losses
 
 
Loans Receivable
 
June 30, 2016
 
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
  $ 1,350     $ 518     $ 832     $ 114,894     $ 4,142     $ 110,752  
Construction
    429       -       429       33,527       508       33,019  
Secured by commercial real estate
    2,231       60       2,171       225,154       6,170       218,984  
Secured by residential real estate
    1,550       158       1,392       63,489       1,978       61,511  
State and political subdivisions
    204       -       204       40,844       -       40,844  
Indirect lease financing
    226       45       181       9,567       110       9,457  
Retail:
                                               
1-4 family residential mortgages
    298       22       276       44,611       568       44,043  
Home equity loans and lines
    343       -       343       67,910       128       67,782  
Consumer
    73       -       73       4,413       -       4,413  
Unallocated
    846       N/A       N/A       N/A       N/A       N/A  
    $ 7,550     $ 803     $ 5,901     $ 604,409     $ 13,604     $ 590,805  
 
 
Allowance for Loan Losses
 
 
Loans Receivable
 
December 31, 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
  $ 1,521     $ 712     $ 809     $ 124,397     $ 4,586     $ 119,811  
Construction
    286       -       286       27,372       364       27,008  
Secured by commercial real estate
    2,411       14       2,397       235,171       6,998       228,173  
Secured by residential real estate
    1,812       203       1,609       63,164       2,113       61,051  
State and political subdivisions
    222       -       222       40,285       -       40,285  
Indirect lease financing
    164       20       144       10,371       146       10,225  
Retail:
                                               
1-4 family residential mortgages
    350       25       325       42,833       583       42,250  
Home equity loans and lines
    428       -       428       67,384       151       67,233  
Consumer
    76       -       76       4,286       -       4,286  
Unallocated
    284       N/A       N/A       N/A       N/A       N/A  
    $ 7,554     $ 974     $ 6,296     $ 615,263     $ 14,941     $ 600,322  
Impaired Financing Receivables [Table Text Block]
 
 
June 30, 2016
   
December 31, 2015
 
 
 
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
  $ 3,436     $ 3,772     $ -     $ 3,629     $ 3,923     $ -  
Construction
    508       540       -       364       364       -  
Secured by commercial real estate
    5,360       5,766       -       6,932       7,416       -  
Secured by residential real estate
    1,009       1,537       -       942       1,653       -  
State and political subdivisions
    -       -       -       -       -       -  
Indirect lease financing
    13       23       -       3       3       -  
Retail:
                                               
1-4 family residential mortgages
    385       401       -       393       406       -  
Home equity loans and lines
    128       185       -       151       201       -  
Consumer
    -       -       -       -       -       -  
    $ 10,839     $ 12,224     $ -     $ 12,414     $ 13,966     $ -  
                                                 
With an allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial:
                                               
Commercial and industrial
  $ 706     $ 848     $ 518     $ 957     $ 1,086     $ 712  
Construction
    -       -       -       -       -       -  
Secured by commercial real estate
    810       957       60       66       66       14  
Secured by residential real estate
    969       1,097       158       1,171       1,279       203  
State and political subdivisions
    -       -       -       -       -       -  
Indirect lease financing
    97       98       45       143       145       20  
Retail:
                                               
1-4 family residential mortgages
    183       195       22       190       197       25  
Home equity loans and lines
    -       -       -       -       -       -  
Consumer
    -       -       -       -       -       -  
    $ 2,765     $ 3,195     $ 803     $ 2,527     $ 2,773     $ 974  
                                                 
Total:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial:
                                               
Commercial and industrial
  $ 4,142     $ 4,620     $ 518     $ 4,586     $ 5,009     $ 712  
Construction
    508       540       -       364       364       -  
Secured by commercial real estate
    6,170       6,723       60       6,998       7,482       14  
Secured by residential real estate
    1,978       2,634       158       2,113       2,932       203  
State and political subdivisions
    -       -       -       -       -       -  
Indirect lease financing
    110       121       45       146       148       20  
Retail:
                                               
1-4 family residential mortgages
    568       596       22       583       603       25  
Home equity loans and lines
    128       185       -       151       201       -  
Consumer
    -       -       -       -       -       -  
    $ 13,604     $ 15,419     $ 803     $ 14,941     $ 16,739     $ 974  
 
 
Six Months Ended
June 30, 2016
 
 
Year Ended
December 31, 2015
 
 
 
Average
recorded
investment
 
 
Interest
income
recognized
 
 
Average
recorded
investment
 
 
Interest
income
recognized
 
Commercial:
                               
Commercial and industrial
  $ 4,370     $ 35     $ 6,108     $ 169  
Construction
    429       10       396       20  
Secured by commercial real estate
    6,426       67       7,370       149  
Secured by residential real estate
    2,013       7       1,544       -  
State and political subdivisions
    -       -       -       -  
Indirect lease financing
    112       -       43       1  
Retail:
                               
1-4 family residential mortgages
    576       5       448       6  
Home equity loans and lines
    139       1       135       1  
Consumer
    -       -       2       -  
    $ 14,065     $ 125     $ 16,046     $ 346