Note 5 - Loans and Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2016

Notes Tables

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

Loans are comprised of the following:	September 30,		December 31,
	2016		2015
Residential real estate	$	273,335	$	223,875
Commercial real estate:
Owner-occupied		82,204		73,458
Nonowner-occupied		98,923		72,002
Construction		34,494		23,852
Commercial and industrial		97,192		81,936
Consumer:
Automobile		58,359		44,566
Home equity		20,159		20,841
Other		56,921		45,222
		721,587		585,752
Less: Allowance for loan losses		7,537		6,648
Loans, net	$	714,050	$	579,104

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

September 30, 2016	Residential Real Estate			Commercial Real Estate			Commercial and Industrial			Consumer			Total
Allowance for loan losses:
Beginning balance	$	906		$	3,464		$	1,416		$	1,148		$	6,934
Provision for loan losses		228			802			149			529			1,708
Loans charged off		(151	)		(11	)		(587	)		(704	)		(1,453	)
Recoveries		30			19			1			298			348
Total ending allowance balance	$	1,013		$	4,274		$	979		$	1,271		$	7,537

September 30, 2015	Residential Real Estate			Commercial Real Estate			Commercial and Industrial		Consumer			Total
Allowance for loan losses:
Beginning balance	$	1,230		$	2,795		$	2,287	$	1,132		$	7,444
Provision for loan losses		(166	)		(214	)		205		164			(11	)
Loans charged-off		(40	)		(596	)		----		(309	)		(945	)
Recoveries		219			15			11		169			414
Total ending allowance balance	$	1,243		$	2,000		$	2,503	$	1,156		$	6,902

September 30, 2016	Residential Real Estate			Commercial Real Estate			Commercial and Industrial			Consumer			Total
Allowance for loan losses:
Beginning balance	$	1,087		$	1,959		$	2,589		$	1,013		$	6,648
Provision for loan losses		10			2,264			(1,035	)		1,089			2,328
Loans charged off		(322	)		(63	)		(587	)		(1,540	)		(2,512	)
Recoveries		238			114			12			709			1,073
Total ending allowance balance	$	1,013		$	4,274		$	979		$	1,271		$	7,537

September 30, 2015	Residential Real Estate			Commercial Real Estate			Commercial and Industrial			Consumer			Total
Allowance for loan losses:
Beginning balance	$	1,426		$	4,195		$	1,602		$	1,111		$	8,334
Provision for loan losses		(256	)		(272	)		697			541			710
Loans charged-off		(263	)		(1,970	)		(24	)		(1,016	)		(3,273	)
Recoveries		336			47			228			520			1,131
Total ending allowance balance	$	1,243		$	2,000		$	2,503		$	1,156		$	6,902

Allowance For Loan Losses And The Recorded Investment Of Loans [Table Text Block]

September 30, 2016	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	$	----	$	2,705	$	245	$	2	$	2,952
Collectively evaluated for impairment		1,013		1,569		734		1,269		4,585
Total ending allowance balance	$	1,013	$	4,274	$	979	$	1,271	$	7,537
Loans:
Loans individually evaluated for impairment	$	724	$	13,391	$	9,099	$	216	$	23,430
Loans collectively evaluated for impairment		272,611		202,230		88,093		135,223		698,157
Total ending loans balance	$	273,335	$	215,621	$	97,192	$	135,439	$	721,587

December 31, 2015	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	$	----	$	311	$	1,850	$	3	$	2,164
Collectively evaluated for impairment		1,087		1,648		739		1,010		4,484
Total ending allowance balance	$	1,087	$	1,959	$	2,589	$	1,013	$	6,648
Loans:
Loans individually evaluated for impairment	$	1,001	$	7,318	$	8,691	$	218	$	17,228
Loans collectively evaluated for impairment		222,874		161,994		73,245		110,411		568,524
Total ending loans balance	$	223,875	$	169,312	$	81,936	$	110,629	$	585,752

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

September 30, 2016	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated
With an allowance recorded:
Commercial real estate:
Owner-occupied	$	5,918	$	5,918	$	2,603
Nonowner-occupied		387		387		102
Commercial and industrial		391		391		245
Consumer:
Home equity		216		216		2
With no related allowance recorded:
Residential real estate		724		724		----
Commercial real estate:
Owner-occupied		3,291		2,744		----
Nonowner-occupied		5,614		3,798		----
Construction		641		544		----
Commercial and industrial		8,708		8,708		----
Total	$	25,890	$	23,430	$	2,952

December 31, 2015	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated
With an allowance recorded:
Commercial real estate:
Owner-occupied	$	204	$	204	$	204
Nonowner-occupied		396		396		107
Commercial and industrial		4,355		4,355		1,850
Consumer:
Home equity		218		218		3
With no related allowance recorded:
Residential real estate		1,001		1,001		----
Commercial real estate:
Owner-occupied		3,812		3,265		----
Nonowner-occupied		5,178		2,773		----
Construction		680		680		----
Commercial and industrial		4,336		4,336		----
Total	$	20,180	$	17,228	$	2,164

	Three months ended September 30, 2016						Nine months ended September 30, 2016
	Average Impaired Loans		Interest Income Recognized		Cash Basis Interest Recognized		Average Impaired Loans		Interest Income Recognized		Cash Basis Interest Recognized
With an allowance recorded:
Commercial real estate:
Owner-occupied	$	5,427	$	94	$	94	$	2,815	$	241	$	241
Nonowner-occupied		389		5		5		392		15		15
Commercial and industrial		391		----		----		391		----		----
Consumer:
Home equity		217		1		1		218		5		5
With no related allowance recorded:
Residential real estate		725		4		4		728		20		20
Commercial real estate:
Owner-occupied		2,797		37		37		2,879		120		120
Nonowner-occupied		3,680		33		33		3,557		75		75
Construction		363		11		11		521		108		108
Commercial and industrial		8,575		103		103		8,234		290		290
Total	$	22,564	$	288	$	288	$	19,735	$	874	$	874

	Three months ended September 30, 2015						Nine months ended September 30, 2015
	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	$	895	$	----	$	----	$	895	$	----	$	----
Commercial real estate:
Owner-occupied		204		11		11		204		11		11
Nonowner-occupied		401		5		5		404		70		70
Commercial and industrial		3,589		52		52		3,343		117		117
Consumer:
Home equity		218		2		2		219		6		6
With no related allowance recorded:
Residential real estate		1,005		11		11		761		36		36
Commercial real estate:
Owner-occupied		2,873		74		74		2,617		135		135
Nonowner-occupied		2,910		12		12		3,605		37		37
Construction		680		----		----		510		----		----
Commercial and industrial		3,800		26		26		3,897		133		133
Total	$	16,575	$	193	$	193	$	16,455	$	545	$	545

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

September 30, 2016	Loans Past Due 90 Days And Still Accruing		Nonaccrual
Residential real estate	$	152	$	3,387
Commercial real estate:
Owner-occupied		207		1,575
Nonowner-occupied		----		2,711
Construction		----		544
Commercial and industrial		----		661
Consumer:
Automobile		53		16
Home equity		----		35
Other		31		98
Total	$	443	$	9,027

December 31, 2015	Loans Past Due 90 Days And Still Accruing		Nonaccrual
Residential real estate	$	20	$	2,048
Commercial real estate:
Owner-occupied		----		404
Nonowner-occupied		----		2,737
Construction		----		769
Commercial and industrial		----		1,152
Consumer:
Automobile		18		27
Home equity		----		96
Other		1		3
Total	$	39	$	7,236

Past Due Financing Receivables [Table Text Block]

September 30, 2016	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	$	4,355	$	1,677	$	2,164	$	8,196	$	265,139	$	273,335
Commercial real estate:
Owner-occupied		162		338		1,508		2,008		80,196		82,204
Nonowner-occupied		226		316		2,235		2,777		96,146		98,923
Construction		414		----		182		596		33,898		34,494
Commercial and industrial		370		230		602		1,202		95,990		97,192
Consumer:
Automobile		1,030		228		63		1,321		57,038		58,359
Home equity		174		----		----		174		19,985		20,159
Other		1,120		199		56		1,375		55,546		56,921
Total	$	7,851	$	2,988	$	6,810	$	17,649	$	703,938	$	721,587

December 31, 2015	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	$	2,564	$	1,484	$	1,708	$	5,756	$	218,119	$	223,875
Commercial real estate:
Owner-occupied		141		33		371		545		72,913		73,458
Nonowner-occupied		35		334		2,737		3,106		68,896		72,002
Construction		----		2		769		771		23,081		23,852
Commercial and industrial		31		88		1,077		1,196		80,740		81,936
Consumer:
Automobile		727		197		36		960		43,606		44,566
Home equity		75		----		76		151		20,690		20,841
Other		420		104		4		528		44,694		45,222
Total	$	3,993	$	2,242	$	6,778	$	13,013	$	572,739	$	585,752

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

September 30, 2016	TDR’s Performing to Modified Terms		TDR’s Not Performing to Modified Terms		Total TDR’s
Residential real estate
Interest only payments	$	724	$	----	$	724
Commercial real estate:
Owner-occupied
Interest only payments		316		----		316
Rate reduction		----		232		232
Reduction of principal and interest payments		586		----		586
Maturity extension at lower stated rate than market rate		1,610		----		1,610
Credit extension at lower stated rate than market rate		204		----		204
Nonowner-occupied
Interest only payments		600		2,374		2,974
Rate reduction		387		----		387
Credit extension at lower stated rate than market rate		574		----		574
Commercial and industrial
Interest only payments		7,750		----		7,750
Credit extension at lower stated rate than market rate		957		392		1,349
Consumer:
Home equity
Maturity extension at lower stated rate than market rate		216		----		216
Total TDR’s	$	13,924	$	2,998	$	16,922

December 31, 2015	TDR’s Performing to Modified Terms		TDR’s Not Performing to Modified Terms		Total TDR’s
Residential real estate
Interest only payments	$	1,001	$	----	$	1,001
Commercial real estate:
Owner-occupied
Interest only payments		433		----		433
Rate reduction		----		232		232
Reduction of principal and interest payments		604		----		604
Maturity extension at lower stated rate than market rate		1,996		----		1,996
Credit extension at lower stated rate than market rate		204		----		204
Nonowner-occupied
Interest only payments		300		2,473		2,773
Rate reduction		396		----		396
Commercial and industrial
Interest only payments		7,579		----		7,579
Credit extension at lower stated rate than market rate		226		391		617
Consumer:
Home equity
Maturity extension at lower stated rate than market rate		218		----		218
Total TDR’s	$	12,957	$	3,096	$	16,053

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
Three months ended September 30, 2015	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	$	1,025	$	1,025	$	----	$	----
Total TDR’s	$	1,025	$	1,025	$	----	$	----

	TDR’s Performing to Modified Terms				TDR’s Not Performing to Modified Terms
Nine months ended September 30, 2016	Pre- Modification Recorded Investment		Post- Modification Recorded Investment		Pre- Modification Recorded Investment		Post- Modification Recorded Investment
Commercial real estate:
Nonowner-occupied
Interest only payments	$	----	$	----	$	226	$	226
Credit extension at lower stated rate than market rate		574		574		----		----
Total TDR’s	$	574	$	574	$	226	$	226

	TDR’s Performing to Modified Terms				TDR’s Not Performing to Modified Terms
Nine months ended September 30, 2015	Pre- Modification Recorded Investment		Post- Modification Recorded Investment		Pre- Modification Recorded Investment		Post- Modification Recorded Investment
Residential real estate:
Interest only payments	$	495	$	495	$	----	$	----
Commercial real estate:
Owner-occupied
Maturity extension at lower stated rate than market rate		1,025		1,025		----		----
Total TDR’s	$	1,520	$	1,520	$	----	$	----

Financing Receivable Credit Quality Indicators [Table Text Block]

September 30, 2016	Pass		Criticized		Classified		Total
Commercial real estate:
Owner-occupied	$	72,943	$	370	$	8,891	$	82,204
Nonowner-occupied		88,613		367		9,943		98,923
Construction		33,951		----		543		34,494
Commercial and industrial		94,011		----		3,181		97,192
Total	$	289,518	$	737	$	22,558	$	312,813

December 31, 2015	Pass		Criticized		Classified		Total
Commercial real estate:
Owner-occupied	$	62,287	$	6,738	$	4,433	$	73,458
Nonowner-occupied		61,577		6,305		4,120		72,002
Construction		23,080		----		772		23,852
Commercial and industrial		70,852		5,232		5,852		81,936
Total	$	217,796	$	18,275	$	15,177	$	251,248

Performing and Nonperforming Loans [Table Text Block]

September 30, 2016	Consumer
	Automobile		Home Equity		Other		Residential Real Estate		Total
Performing	$	58,290	$	20,124	$	56,792	$	269,796	$	405,002
Nonperforming		69		35		129		3,539		3,772
Total	$	58,359	$	20,159	$	56,921	$	273,335	$	408,774

December 31, 2015	Consumer
	Automobile		Home Equity		Other		Residential Real Estate		Total
Performing	$	44,521	$	20,745	$	45,218	$	221,807	$	332,291
Nonperforming		45		96		4		2,068		2,213
Total	$	44,566	$	20,841	$	45,222	$	223,875	$	334,504