Note 4 - Loans and Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2014

Receivables [Abstract]

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

Loans are comprised of the following:	September 30,		December 31,
	2014		2013
Residential real estate	$	210,898	$	214,008
Commercial real estate:
Owner-occupied		93,742		94,586
Nonowner-occupied		67,224		62,108
Construction		29,799		28,972
Commercial and industrial		80,413		64,365
Consumer:
Automobile		41,745		38,811
Home equity		17,698		17,748
Other		45,352		45,721
		586,871		566,319
Less: Allowance for loan losses		6,964		6,155
Loans, net	$	579,907	$	560,164

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

September 30, 2014	Residential Real Estate			Commercial Real Estate			Commercial and Industrial			Consumer			Total
Allowance for loan losses:
Beginning balance	$	1,957		$	3,171		$	1,651		$	1,149		$	7,928
Provision for loan losses		(240	)		(551	)		(90	)		199			(682	)
Loans charged off		(157	)		(78	)		(37	)		(363	)		(635	)
Recoveries		99			3			114			137			353
Total ending allowance balance	$	1,659		$	2,545		$	1,638		$	1,122		$	6,964

September 30, 2013	Residential Real Estate			Commercial Real Estate		Commercial and Industrial		Consumer			Total
Allowance for loan losses:
Beginning balance	$	1,192		$	3,034	$	1,342	$	900		$	6,468
Provision for loan losses		173			313		291		56			833
Loans charged-off		(94	)		----		----		(256	)		(350	)
Recoveries		80			48		14		173			315
Total ending allowance balance	$	1,351		$	3,395	$	1,647	$	873		$	7,266

September 30, 2014	Residential Real Estate			Commercial Real Estate			Commercial and Industrial			Consumer			Total
Allowance for loan losses:
Beginning balance	$	1,250		$	2,807		$	1,305		$	793		$	6,155
Provision for loan losses		511			(100	)		83			704			1,198
Loans charged off		(350	)		(235	)		(41	)		(815	)		(1,441	)
Recoveries		248			73			291			440			1,052
Total ending allowance balance	$	1,659		$	2,545		$	1,638		$	1,122		$	6,964

September 30, 2013	Residential Real Estate			Commercial Real Estate			Commercial and Industrial		Consumer			Total
Allowance for loan losses:
Beginning balance	$	1,329		$	3,946		$	783	$	847		$	6,905
Provision for loan losses		318			(880	)		823		414			675
Loans charged-off		(551	)		(2	)		----		(977	)		(1,530	)
Recoveries		255			331			41		589			1,216
Total ending allowance balance	$	1,351		$	3,395		$	1,647	$	873		$	7,266

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

September 30, 2014	Residential Real Estate		Commercial Real Estate		Commercial and Industrial		Consumer		Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	115	$	670	$	898	$	5	$	1,688
Collectively evaluated for impairment		1,544		1,875		740		1,117		5,276
Total ending allowance balance	$	1,659	$	2,545	$	1,638	$	1,122	$	6,964
Loans:
Loans individually evaluated for impairment	$	1,829	$	11,840	$	5,612	$	218	$	19,499
Loans collectively evaluated for impairment		209,069		178,925		74,801		104,577		567,372
Total ending loans balance	$	210,898	$	190,765	$	80,413	$	104,795	$	586,871

December 31, 2013	Residential Real Estate		Commercial Real Estate		Commercial and 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

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

September 30, 2014	Unpaid  Principal  Balance		Recorded Investment		Allowance for Loan Losses Allocated
With an allowance recorded:
Residential real estate	$	411	$	411	$	115
Commercial real estate:
Nonowner-occupied		3,295		3,295		670
Commercial and industrial		2,309		2,309		898
Consumer:
Home equity		218		218		5
With no related allowance recorded:
Residential real estate		1,418		1,418		----
Commercial real estate:
Owner-occupied		3,491		2,944		----
Nonowner-occupied		6,201		5,601		----
Commercial and industrial		4,056		3,303		----
Total	$	21,399	$	19,499	$	1,688

December 31, 2013	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated
With an allowance recorded:
Residential real estate	$	672	$	672	$	213
Commercial real estate:
Owner-occupied		290		290		157
Nonowner-occupied		3,357		3,357		1,384
Commercial and industrial		2,658		2,658		864
Consumer:
Home equity		218		218		7
With no related allowance recorded:
Residential real estate		766		766		----
Commercial real estate:
Owner-occupied		1,539		992		----
Nonowner-occupied		6,343		5,743		----
Commercial and industrial		412		----		----
Total	$	16,255	$	14,696	$	2,625

Impaired Financing Receivables [Table Text Block]

	Three months ended September 30, 2014						Nine months ended September 30, 2014
	Average Impaired Loans		Interest Income Recognized		Cash Basis Interest Recognized		Average Impaired Loans		Interest  Income  Recognized		Cash Basis Interest Recognized
With an allowance recorded:
Residential real estate	$	412	$	5	$	5	$	416	$	22	$	22
Commercial real estate:
Owner-occupied		-		-		-		-		-		-
Nonowner-occupied		3,299		18		18		3,321		92		92
Commercial and industrial		2,299		26		26		2,462		83		83
Consumer:
Home equity		218		1		1		218		5		5
With no related allowance recorded:
Residential real estate		971		36		36		749		50		50
Commercial real estate:
Owner-occupied		2,364		61		61		1,678		91		91
Nonowner-occupied		5,620		76		76		5,669		227		227
Commercial and industrial		3,462		71		71		1,731		150		150
Consumer:
Home equity		-		-		-		-		-		-
Total	$	18,645	$	294	$	294	$	16,244	$	720	$	720

	Three months ended September 30, 2013						Nine months ended September 30, 2013
	Average Impaired Loans		Interest Income Recognized		Cash Basis Interest Recognized		Average  Impaired Loans		Interest Income Recognized		Cash Basis Interest Recognized
With an allowance recorded:
Residential real estate	$	552	$	17	$	17	$	487	$	25	$	25
Commercial real estate:
Owner-occupied		145		----		----		73		----		----
Nonowner-occupied		3,422		41		41		3,439		94		94
Commercial and industrial		3,259		39		39		1,629		107		107
Consumer:
Home equity		109		8		8		54		8		8
With no related allowance recorded:
Residential real estate		611		12		12		544		25		25
Commercial real estate:
Owner-occupied		1,479		9		9		1,391		31		31
Nonowner-occupied		5,974		81		81		6,513		267		267
Commercial and industrial		-		-		-		-		-		-
Consumer:
Home equity		----		----		----		----		3		3
Total	$	15,551	$	207	$	207	$	14,130	$	560	$	560

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

September 30, 2014	Loans Past Due 90 Days And Still Accruing		Nonaccrual
Residential real estate	$	129	$	3,070
Commercial real estate:
Owner-occupied		----		1,426
Consumer:
Automobile		8		25
Home equity		----		43
Other		----		69
Total	$	137	$	4,633

December 31, 2013	Loans Past Due 90 Days And Still Accruing		Nonaccrual
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

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 Not Past Due		Total
Residential real estate	$	1,950	$	1,203	$	3,018	$	6,171	$	204,727	$	210,898
Commercial real estate:
Owner-occupied		----		209		1,426		1,635		92,107		93,742
Nonowner-occupied		278		----		----		278		66,946		67,224
Construction		1,270		----		----		1,270		28,529		29,799
Commercial and industrial		30		101		----		131		80,282		80,413
Consumer:
Automobile		490		145		19		654		41,091		41,745
Home equity		74		----		43		117		17,581		17,698
Other		272		152		69		493		44,859		45,352
Total	$	4,364	$	1,810	$	4,575	$	10,749	$	576,122	$	586,871

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

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
September 30, 2014
Residential real estate
Interest only payments	$	523	$	----	$	523
Rate reduction		411		----		411
Commercial real estate:
Owner-occupied
Rate reduction		----		249		249
Maturity extension at lower stated rate than market rate		1,062		----		1,062
Nonowner-occupied
Interest only payments		8,263		----		8,263
Reduction of principal and interest payments		633		----		633
Commercial and industrial
Interest only payments		5,217		----		5,217
Credit extension at lower stated rate than market rate		395		----		395
Consumer:
Home equity
Maturity extension at lower stated rate than market rate		218		----		218
Total TDR’s	$	16,722	$	249	$	16,971

	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

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
Nine months ended September 30, 2014	Pre- Modification Recorded Investment		Post- Modification Recorded Investment		Pre- Modification Recorded  Investment		Post- Modification Recorded  Investment
Commercial real estate:
Owner-occupied
Maturity extension at lower stated rate than market rate	$	762	$	762	$	----	$	----
Commercial and industrial
Interest only payments		2,908		2,908		----		----
Maturity extension at lower stated rate than market rate		395		395		----		----
Total TDR’s	$	4,065	$	4,065	$	----	$	----

	TDR’s Performing to Modified Terms				TDR’s Not Performing to Modified Terms
Nine months ended September 30, 2013	Pre- Modification Recorded Investment		Post- Modification Recorded Investment		Pre- Modification Recorded Investment		Post- Modification Recorded Investment
Residential real estate
Interest only payments	$	249	$	249	$	----	$	----
Consumer:
Home equity
Maturity extension at lower stated rate than market rate		218		218		----		----
Total TDR’s	$	467	$	467	$	----	$	----

Financing Receivable Credit Quality Indicators [Table Text Block]

September 30, 2014	Pass		Criticized		Classified		Total
Commercial real estate:
Owner-occupied	$	87,614	$	959	$	5,169	$	93,742
Nonowner-occupied		55,325		3,357		8,542		67,224
Construction		29,799		----		----		29,799
Commercial and industrial		73,440		477		6,496		80,413
Total	$	246,178	$	4,793	$	20,207	$	271,178

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

Performing and Nonperforming Loans [Table Text Block]

September 30, 2014	Consumer
	Automobile		Home Equity		Other		Residential Real Estate		Total
Performing	$	41,712	$	17,655	$	45,283	$	207,699	$	312,349
Nonperforming		33		43		69		3,199		3,344
Total	$	41,745	$	17,698	$	45,352	$	210,898	$	315,693

December 31, 2013	Consumer
	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