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

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

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

	2013		2012
Residential real estate	$	214,008	$	226,022
Commercial real estate:
Owner-occupied		94,586		104,842
Nonowner-occupied		62,108		52,792
Construction		28,972		17,376
Commercial and industrial		64,365		57,239
Consumer:
Automobile		38,811		41,168
Home equity		17,748		18,332
Other		45,721		40,517
		566,319		558,288
Less: Allowance for loan losses		6,155		6,905
Loans, net	$	560,164	$	551,383

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

December 31, 2013	Residential Real Estate			Commercial Real Estate			Commercial & Industrial			Consumer			Total
Allowance for loan losses:
Beginning balance	$	1,329		$	3,946		$	783		$	847		$	6,905
Provision for loan losses		458			(1,472	)		1,047			444			477
Loans charged off		(819	)		(2	)		(600	)		(1,279	)		(2,700	)
Recoveries		282			335			75			781			1,473
Total ending allowance balance	$	1,250		$	2,807		$	1,305		$	793		$	6,155

December 31, 2012	Residential Real Estate			Commercial Real Estate			Commercial & Industrial			Consumer			Total
Allowance for loan losses:
Beginning balance	$	1,860		$	3,493		$	636		$	1,355		$	7,344
Provision for loan losses		395			2,367			(1,381	)		202			1,583
Loans charged off		(1,066	)		(1,949	)		(499	)		(1,622	)		(5,136	)
Recoveries		140			35			2,027			912			3,114
Total ending allowance balance	$	1,329		$	3,946		$	783		$	847		$	6,905

December 31, 2011	Residential Real Estate			Commercial Real Estate			Commercial & Industrial			Consumer			Total
Allowance for loan losses:
Beginning balance	$	1,051		$	3,083		$	3,795		$	1,457		$	9,386
Provision for loan losses		2,642			932			439			883			4,896
Loans charged off		(2,034	)		(1,913	)		(4,725	)		(1,750	)		(10,422	)
Recoveries		201			1,391			1,127			765			3,484
Total ending allowance balance	$	1,860		$	3,493		$	636		$	1,355		$	7,344

Allowance for Loan Losses and the Recorded Investment of Loans [Table Text Block]

December 31, 2013	Residential Real Estate		Commercial Real Estate		Commercial & Industrial		Consumer		Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	213	$	1,541	$	864	$	7	$	2,625
Collectively evaluated for impairment		1,037		1,266		441		786		3,530
Total ending allowance balance	$	1,250	$	2,807	$	1,305	$	793	$	6,155
Loans:
Loans individually evaluated for impairment	$	1,438	$	10,382	$	2,658	$	218	$	14,696
Loans collectively evaluated for impairment		212,570		175,284		61,707		102,062		551,623
Total ending loans balance	$	214,008	$	185,666	$	64,365	$	102,280	$	566,319

December 31, 2012	Residential Real Estate		Commercial Real Estate		Commercial & Industrial		Consumer		Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	128	$	1,979	$	-	$	-	$	2,107
Collectively evaluated for impairment		1,201		1,967		783		847		4,798
Total ending allowance balance	$	1,329	$	3,946	$	783	$	847	$	6,905
Loans:
Loans individually evaluated for impairment	$	827	$	16,354	$	-	$	220	$	17,401
Loans collectively evaluated for impairment		225,195		158,656		57,239		99,797		540,887
Total ending loans balance	$	226,022	$	175,010	$	57,239	$	100,017	$	558,288

Schedule of Loans Individually Evaluated for Impairment [Table Text Block]

December 31, 2013	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated		Average Impaired Loans		Interest Income Recognized		Cash Basis Interest Recognized
With no related allowance recorded:
Residential real estate	$	766	$	766	$	-	$	539	$	41	$	41
Commercial real estate:
Owner-occupied		1,539		992		-		809		39		39
Nonowner-occupied		6,343		5,743		-		6,359		345		345
Commercial and industrial		2,223		1,811		-		1,234		96		96
With an allowance recorded:
Residential real estate		672		672		213		524		35		35
Commercial real estate:
Owner-occupied		290		290		157		116		-		-
Nonowner-occupied		3,357		3,357		1,384		3,423		164		164
Commercial and industrial		847		847		864		602		46		46
Consumer:
Home equity		218		218		7		87		9		9
Total	$	16,255	$	14,696	$	2,625	$	13,693	$	775	$	775

December 31, 2012	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated		Average Impaired Loans		Interest Income Recognized		Cash Basis Interest Recognized
With no related allowance recorded:
Residential real estate	$	619	$	407	$	-	$	493	$	-	$	-
Commercial real estate:
Owner-occupied		5,528		5,528		-		4,729		338		338
Nonowner-occupied		10,085		8,847		-		4,767		456		456
Commercial and industrial		426		-		-		-		-		-
Consumer:
Home equity		220		220		-		176		9		9
With an allowance recorded:
Residential real estate		420		420		128		420		23		23
Commercial real estate:
Nonowner-occupied		1,979		1,979		1,979		1,132		38		38
Total	$	19,277	$	17,401	$	2,107	$	11,717	$	864	$	864

December 31, 2011	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated		Average Impaired Loans		Interest Income Recognized		Cash Basis Interest Recognized
With no related allowance recorded:
Residential real estate	$	-	$	-	$	-	$	748	$	36	$	31
Commercial real estate:
Owner-occupied		-		-		-		2,418		207		309
Nonowner-occupied		-		-		-		4,339		174		57
Commercial and industrial		-		-		-		483		40		40
With an allowance recorded:
Residential real estate		-		-		-		84		27		22
Commercial real estate:
Nonowner-occupied		-		-		-		2,414		128		118
Construction		-		-		-		677		35		31
Total	$	-	$	-	$	-	$	11,163	$	647	$	608

Schedule of Recorded Investment in Nonaccrual Loans [Table Text Block]

	Loans Past Due 90 Days And Still Accruing		Nonaccrual
December 31, 2013
Residential real estate	$	72	$	2,662
Commercial real estate:
Owner-occupied		-		799
Nonowner-occupied		-		52
Commercial and industrial		-		21
Consumer:
Automobile		5		8
Home equity		-		38
Other		1		-
Total	$	78	$	3,580

	Loans Past Due 90 Days And Still Accruing		Nonaccrual
December 31, 2012
Residential real estate	$	341	$	2,533
Commercial real estate:
Owner-occupied		-		675
Nonowner-occupied		-		352
Consumer:
Automobile		11		4
Home equity		-		62
Other		7		-
Total	$	359	$	3,626

Past Due Financing Receivables [Table Text Block]

December 31, 2013	30-59 Days Past Due		60-89 Days Past Due		90 Days Or More Past Due		Total Past Due		Loans Not Past Due		Total
Residential real estate	$	3,922	$	1,324	$	2,620	$	7,866	$	206,142	$	214,008
Commercial real estate:
Owner-occupied		206		34		683		923		93,663		94,586
Nonowner-occupied	–		–			52		52		62,056		62,108
Construction		60	–		–			60		28,912		28,972
Commercial and industrial		193		115		21		329		64,036		64,365
Consumer:
Automobile		638		123		13		774		38,037		38,811
Home equity		-		-		38		38		17,710		17,748
Other		651		38		1		690		45,031		45,721
Total	$	5,670	$	1,634	$	3,428	$	10,732	$	555,587	$	566,319

December 31, 2012	30-59 Days Past Due		60-89 Days Past Due		90 Days Or More Past Due		Total Past Due		Loans Not Past Due		Total
Residential real estate	$	5,525	$	1,033	$	2,797	$	9,355	$	216,667	$	226,022
Commercial real estate:
Owner-occupied		753		111		675		1,539		103,303		104,842
Nonowner-occupied	–		–			352		352		52,440		52,792
Construction	–		–		–		–			17,376		17,376
Commercial and industrial		202	–		–			202		57,037		57,239
Consumer:
Automobile		905		138		13		1,056		40,112		41,168
Home equity		112		37		62		211		18,121		18,332
Other		1,066		162		7		1,235		39,282		40,517
Total	$	8,563	$	1,481	$	3,906	$	13,950	$	544,338	$	558,288

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

	TDR’s Performing to Modified Terms		TDR’s Not Performing to Modified Terms		Total TDR’s
December 31, 2013
Residential real estate
Interest only payments	$	527	$	-	$	527
Rate reduction		420		-		420
Commercial real estate:
Owner-occupied
Rate reduction		-		259		259
Maturity extension at lower stated rate than market rate		271		-		271
Nonowner-occupied
Interest only payments		8,450		-		8,450
Reduction of principal and interest payments		650		-		650
Commercial and industrial
Interest only payments		1,811		-		1,811
Consumer:
Home equity
Maturity extension at lower stated rate than market rate		218		-		218
Total TDR’s	$	12,347	$	259	$	12,606

	TDR’s Performing to Modified Terms		TDR’s Not Performing to Modified Terms		Total TDR’s
December 31, 2012
Residential real estate
Interest only payments	$	-	$	180	$	180
Rate reduction		420		-		420
Commercial real estate:
Owner-occupied
Interest only payments		-		675		675
Rate reduction		440		-		440
Maturity extension at lower stated rate than market rate		191		-		191
Reduction of principal and interest payments		4,222		-		4,222
Nonowner-occupied
Interest only payments		9,856		300		10,156
Reduction of principal and interest payments		670		-		670
Total TDR’s	$	15,799	$	1,155	$	16,954

Troubled Debt Restructurings on Financing Receivables, Pre and Post Modification [Table Text Block]

	TDR’s Performing to Modified Terms				TDR’s Not Performing to Modified Terms
	Pre-Modification Recorded Investment		Post-Modification Recorded Investment		Pre-Modification Recorded Investment		Post-Modification Recorded Investment
December 31, 2013
Residential real estate
Interest only payments	$	527	$	527		-		-
Commercial and industrial
Interest only payments		1,811		1,811		-		-
Consumer:
Home equity
Maturity extension at lower stated rate than market rate		218		218		-		-
Total TDR’s	$	2,556	$	2,556		-		-

	TDR’s Performing to Modified Terms				TDR’s Not Performing to Modified Terms
	Pre-Modification Recorded Investment		Post-Modification Recorded Investment		Pre-Modification Recorded Investment		Post-Modification Recorded Investment
December 31, 2012
Commercial real estate:
Owner-occupied
Reduction of principal and interest payments	$	4,308	$	4,308		-		-
Nonowner-occupied
Interest only payments		5,984		5,984		-		-
Reduction of principal and interest payments		686		686		-		-
Total TDR’s	$	10,978	$	10,978		-		-

Financing Receivable Credit Quality Indicators [Table Text Block]

December 31, 2013	Pass		Criticized		Classified		Total
Commercial real estate:
Owner-occupied	$	86,497	$	5,310	$	2,779	$	94,586
Nonowner-occupied		51,119		7,107		3,882		62,108
Construction		27,998		-		974		28,972
Commercial and industrial		56,962		4,081		3,322		64,365
Total	$	222,576	$	16,498	$	10,957	$	250,031

December 31, 2012	Pass		Criticized		Classified		Total
Commercial real estate:
Owner-occupied	$	87,614	$	14,057	$	3,171	$	104,842
Nonowner-occupied		39,627		2,171		10,994		52,792
Construction		16,276		-		1,100		17,376
Commercial and industrial		47,226		4,793		5,220		57,239
Total	$	190,743	$	21,021	$	20,485	$	232,249

Performing and Nonperforming Loans [Table Text Block]

	Consumer
December 31, 2013	Automobile		Home Equity		Other		Residential Real Estate		Total
Performing	$	38,798	$	17,710	$	45,720	$	211,274	$	313,502
Nonperforming		13		38		1		2,734		2,786
Total	$	38,811	$	17,748	$	45,721	$	214,008	$	316,288

	Consumer
December 31, 2012	Automobile		Home Equity		Other		Residential Real Estate		Total
Performing	$	41,153	$	18,270	$	40,510	$	223,148	$	323,081
Nonperforming		15		62		7		2,874		2,958
Total	$	41,168	$	18,332	$	40,517	$	226,022	$	326,039